Get useful information for us, taxpayers, regarding what benefits are available in a particular region or municipality for property taxes (transport tax, land tax and property tax individuals) can be accessed by special service on the official website of the Federal Tax Service of Russia reference Information on rates and privileges on property taxes.
This electronic service allows you to find out everything about the regulations that establish payment deadlines, tax rates and benefits.
Of course, we must remember that the order of granting benefits is declarative in nature. This means that the benefit itself will not come to you and me. In order to receive it, you must submit yourself to tax office, at the place of registration of the object of taxation (land, transport, real estate) an application and documents confirming our right to a benefit.
Then a recalculation of the specified taxes will be made. True, recalculation, in accordance with applicable law, can be made for no more than three previous years. But it's still nice!
Example: pensioners receiving pensions in accordance with the pension legislation Russian Federation exempted from paying personal property tax. In order to receive a benefit on this tax, when retiring, you need to contact the tax office with a pension certificate and a corresponding application. (You can find out the address of the tax authority using the service "Address and payment details of your inspection" on the same website of the Federal Tax Service)
If the taxpayer, in the future, does not change his place of residence, the submission of such an application is not required again.
But in relation to the land tax, in some cases, the benefit must be confirmed annually. For example, disability in accordance with the procedure for re-examination is confirmed annually, and therefore, it is also necessary to submit annually to tax statement with a new supporting document.
Car owners are required, as you know, to pay transport tax. Therefore, you should not forget to remove your sold car from the registration with the traffic police in a timely manner. Because the transport tax is calculated on the basis of the information provided by the traffic police.
Transport tax is not charged: in case of deregistration vehicle in registration authorities; if the car is wanted, provided that the fact of car theft is confirmed by the original certificate of theft issued by the bodies of the Ministry of Internal Affairs of Russia.
Also, information on the provision of property tax benefits can also be found in the tax notice or use the “Taxpayer Personal Account for Individuals” service. To obtain a registration card and access to this service, the taxpayer must personally apply to any inspection of the Federal Tax Service of Russia with an identity document.
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.
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. Vehicles specified in the list of Art. 357 of the Tax Code of the Russian Federation.
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 specified actions were performed before the 15th day of the month, the tax is calculated for an incomplete 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 with the local bodies of the Federal Tax Service.
Unlike legal entities, individuals who have tax benefits on movable property, should simply come to the nearest tax office and leave an application, attaching to it 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.
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 entity owns one of the following movable assets:
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:
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.
Terms: 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.
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% benefit |
| 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.) | |
In order to receive a benefit based on the management of a special type of transport, the taxpayer registers and sends the declaration on 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.
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:
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):
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 function of paying the fee with a bank card through the site, after which the taxpayer receives an extract from the bank account.
At the federal level, tax incentives (that is, the complete absence of collection) are approved for the following groups of citizens:
It must be remembered that if a person owns several vehicles, he is exempt from paying tax only for those that fall under preferential terms. 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.
As already mentioned, additional benefits can be approved by local authorities, the order and variety of transport tax benefits differ from subject to subject of the Russian Federation.
Favorable conditions can be provided:
There are other types of benefits, which will be discussed below.
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:
The Federal Tax Service should receive the following package of documents from you:
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 this statement tax, 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 of 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 that the tax authority refund him overpaid taxes, since a written waiver of benefits assumes that there is no overpayment as such.
If the law of the constituent entity of the Russian Federation on transport tax or other legislative regulatory legal act on taxes and fees of the relevant constituent entity of the Russian Federation establishes (will be established) similar benefits for this tax and other benefits, in respect of which column 3 does not indicate specific tax benefits, then in 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, the authorized capital of which consists entirely of the contribution of public organizations (associations) of disabled people (the sole owner of which is a public organization of 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 highways public 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 to carry out 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 of 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 emergency 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 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 | About the transport tax tax period (calendar year) |
| paragraph 3 of Art. 363 Tax Code of the Russian Federation | On sending a tax notice no more than three years prior to 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 non-taxable vehicles transport 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 |
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.
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By clicking the "Search taxes" button, you consent to the processing of personal data, in accordance with federal law dated 27.07.2006 N152-F3 "On personal data"
* The search is performed in the GIS GMP (taxes issued throughout Russia).
Our service allows you to check and pay online taxes for individuals: transport tax, land tax, property tax for individuals. Verification is carried out by TIN, SNILS or document index (UIN). Registration is not required.
Tax audit is carried out on the basis of the "State information system on state and municipal payments” (abbreviated as GIS GMP). This base contains data on all tax accruals in Russia.
In case of detection of tax accruals or debts, you can immediately pay them, bank transfers are accepted as a means of payment. MasterCard cards, Visa, MIR.
In order to check tax accruals and debts, you will need the number of one of the following documents:
Checking taxes is carried out by the number of the document entered in the appropriate fields of the search form. You can check taxes by specifying both documents at the same time. SNILS number is entered without hyphens and spaces, only numbers.
By TIN or SNILS, you can only find out tax arrears, that is, accruals that were not paid within the period established by law. Current tax accruals can only be found by UIN.
After entering the data in the fields of the search form, click the "SEARCH TAXES" button. Tax review may take a long time, please wait for the result.
If, as a result of the audit, taxes are found, it will be provided detailed information: date, UIN, type of tax, amount payable, etc. Otherwise, a message will appear stating that nothing was found.
Below you will find answers to basic questions about personal taxes. If you did not find the answer to your question - send it through the feedback form.
Individuals pay the following types of taxes: tax on property of individuals, transport and land.
You cannot check taxes by the name of an individual. It is obvious that in Russia there are a huge number of people with a completely matching last name, first name and patronymic. In such a situation, checking taxes by last name would produce a meaningless result.
It is impossible to find out taxes directly from the passport data. However, there is a workaround - according to passport data, on the nalog.ru website, you can find out the TIN and then check taxes by TIN.
You can find out the TIN of an individual, according to passport data, on the website of the Federal Tax Service Nalog.ru - https://service.nalog.ru/inn.do
Unfortunately, to find out the calculation of land tax by cadastral number it is forbidden. This tax can only be recognized by the TIN of the land owner or UIN.
As noted above, on no site, including www.nalog.ru ( instructions for working with the site), you can not find out tax charges and debts by last name.
Checking taxes on the site nalog.ru without registration is not possible. Information about tax charges on the website of the Federal Tax Service is available only through the personal account of the taxpayer. To obtain a login and password, you can contact any inspection of the Federal tax service regardless of place of residence and registration. You must have a passport and an original / copy of the registration certificate with you.
In accordance with the amendments made by Federal Law No. 320-FZ of November 23, 2015 to part two of the Tax Code of the Russian Federation, taxes must be paid no later than December 1 of the year following the expired tax period. For example, the tax on property of individuals, transport and land tax for 2018 must be paid no later than December 1, 2019. Taking into account the fact that December 1, 2019 falls on a day off - the deadline for paying taxes without penalties is December 2, 2019.
In the case when the taxpayer does not pay taxes, the Federal Tax Service forms a requirement for the payment of tax, penalties, fines. If the taxpayer fails to comply with the requirement for payment within the time period specified in this requirement, the tax authority begins the procedure for collecting debts on mandatory payments in budget system Russian Federation.
Collection of debts from individuals who are not individual entrepreneurs, is subject to two conditions:
- the debtor has an unfulfilled obligation in the amount exceeding 3,000 rubles;
- expiration three years fulfillment of the demand for payment, if total amount unpaid taxes, fees, penalties, fines by the taxpayer does not exceed 3,000 rubles
In these cases, an application for recovery at the expense of the property of a taxpayer - an individual is submitted by the tax authority to the court upon the occurrence of one of the above conditions.
Every year, the Federal Tax Service sends out a tax notice by mail, along with a receipt for payment. UIN is designated as a document index, consists of 20 digits and is located at the top of the receipt.
If you have not received a tax notice, then you can view it in the taxpayer's personal account or receive it by contacting the IFTS in person.
What to do if you found incorrect information in the notification you received, we told.
What to do if the benefit is not reflected in the notice?
The exception is objects included in the List of real estate objects (for example, administrative and business centers, shopping centers(complexes) and premises in them, non-residential premises offices, restaurants, shops).
If an entrepreneur's property is included in the List, then a tax notice is sent to the owner to pay tax on the property of individuals.
Calculation property taxes is carried out by the tax authorities based on tax rates, tax incentives and the tax base, determined at the regional and municipal level.
If the object on which the tax is charged is not named in the List, this object appears in the notice, you may have forgotten to submit an application for the tax relief to the tax authority.
Benefits are declarative in nature, as a result of which it is necessary to submit a taxpayer's application to the IFTS, which indicates the basis for granting benefits.
The Inspectorate, to which the application for granting a tax benefit for property taxes is submitted, checks the absence of grounds that prevent the consideration of the application on the merits.
These grounds include:
- submission of documents in an unreadable form and (or) with non-compliance with the requirements for their design (filling out);
- failure to submit documents confirming the authority of a person to act as a representative of the taxpayer, if the application is submitted by a representative of the taxpayer;
- submission of documents containing false information (for example, the TIN used in the documents does not correspond to the information available to the tax authority regarding the taxpayer).
If the taxpayer does not agree with the refusal to consider his application, he may appeal in the prescribed manner such a refusal to a higher official of the tax authority or in court.
A similar situation may arise if the tax on real estate calculated on the basis of the total inventory value, at which the tax rate is determined by the sum of the inventory value of all objects on the territory of the municipality (city, village, town, village, etc.).
In order to clearly understand how the tax is calculated based on the inventory value in the presence of benefits, let's look at an example:
Terms:Pensioner Petrova owns two apartments and a residential building in the town of Zaozersk. The inventory value of the first apartment is 340,000 rubles. The inventory cost of the second is 270,000 rubles. The inventory value of a residential building is 650,000 rubles.
The Zaozersky City Duma determined the rates for the property tax of individuals based on the total inventory value - if the threshold of 1 million rubles is exceeded, the most high rate — 1,02%.
Determine the rate:
340,000 270,000 650,000 \u003d 1,260,000 rubles.
Thus, the total inventory value exceeds 1 million rubles; maximum bet 1,02%
Calculate tax:
The relief in the form of tax exemption applies to one object of each type. If there are several objects of the same type, by default the benefit is applied to the object with the largest calculated amount.
Thus, the following calculation is obtained:
apartment 1: 340000 * 1.02% = 3468 - 3468 (the benefit is applied) = 0 rubles.
apartment 2: 270000 * 1.02% = 2754 rubles.
residential building 1: 650,000*1.02% = 6630 - 6630 (rebate applied) = 0 rub.
Total payable - 2754 rubles.
Due to tightening tax regime in the country, citizens are concerned about how additional benefits and deductions can be legally obtained. Reference information on rates and benefits for property taxes is in the Tax Code of Russia. To find out what property tax deductions are provided for by law for different categories of citizens, you need to understand how tax system in Russia.
The tax system in the Russian Federation is a mechanism for collecting duties, taxes and other obligatory payments from taxpayers. Property fees, as an integral part of the taxation system, are regulated by Ch. 32 h. 2 of the Tax Code.
The structure of taxation includes the following types of tax deductions:
The objects for taxation are property, income, profit, expenses of a private individual, individual entrepreneur or company, and other benefits received by a person that can be valued.
Taxes in Russia are required to pay all citizens
The tax hierarchy adopted in Russia has 3 levels:
Local - paid by the population to the local budget - territorially. Established by representatives of local government. This group includes according to Art. 15 of the Tax Code of the Russian Federation tax on land and property, sales tax, advertising, donation and inheritance.
Regional - operate on the territory of the subject of the Russian Federation. This category is pursuant to Art. 14 of the Tax Code of the Russian Federation gambling, transport and on the property of the organization.
Federal - operate on the territory of Russia. They have the same size for all subjects of civil legal relations. They form the bulk of the fees. To them, according to Art. 13 of the Tax Code of the Russian Federation, include indirect - VAT, excises and direct, such as on personal income tax, on the profit of an organization, other taxes and duties.
Important! Property refers to local taxes. This means that their size varies from region to region. Thus, the transport fee for small cars in Moscow ranges from 25 to 35 rubles. for 1 horsepower, depending on the period of operation of the vehicle, in Volgograd - 20 rubles, and in Novosibirsk - 10 rubles *
Paying taxes is the duty of every citizen
The purpose of property taxation of citizens is the formation local budgets and budgets of subjects of the Russian Federation. Social programs are implemented at the expense of the collected funds. These include the improvement of roads, the construction of kindergartens and schools, the maintenance of urban infrastructure, etc.
This type of fee is paid from the property of individuals. The basis for payment is a consolidated register that records information about the property of citizens through the registration authorities.
Important! All citizens who have officially formalized their ownership of movable and immovable property must pay the established amounts in accordance with Part 2 of the Tax Code of the Russian Federation.
The property taxed by the tax authorities includes the private property of citizens:
They are paid either at the place of residence or at the place of actual location of the object of taxation.
Example: if a person lives in Moscow, but is registered in the city of St. Petersburg, then the tax is calculated by the inspectorate of St. Petersburg.
Important! The due date for payment of debts on property taxes is December 1. The basis for payment is Tax Office from the relevant authority. Notifications are sent from the beginning of April to the end of November, i.e. one month (30 calendar days) before the due date. It is easy to track the status of the account in the public tax portal, or on the State Services.
The rates are approved according to the tariffs established in the regulatory documentation, which are developed by representatives municipalities. A complete list of rates by year is presented on the website of the Federal Tax Service in the section with reference information. You must select the type of duty, period and region (the code is already in the system), click "find", and the form will be filled in automatically. In addition to the amount, the site indicates the document on the basis of which the payment is made.
For example: in St. Petersburg and Moscow, a system is used that is calculated in relation to the cadastral value of taxable objects.
Rates for people must not exceed:
Benefit from all major types of property
Privileges do not apply to facilities under construction and property that is more expensive than 300 million rubles.
Important! The deduction is available at choice from each taxable type of property owned by the person.
For example, if a pensioner Ivanova O.V. has 2 apartments, 3 garages and a room in a communal apartment, then she has the right to demand payment from only one apartment, one garage and a room.
Since the tax on property of persons is of a local type, regional authorities have the right to independently establish additional types of benefits. There are no such additional benefits in Moscow.
In order for a citizen to be able to receive the deduction due, you must:
To provide benefits, you must send a personal military ID or certificate to the tax office, and if not, a certificate from the institution in which the relevant rank and position are registered.
The following benefits apply to people with different disability groups:
Such citizens have their own privileges: this is the absence of a fee when registering an individual entrepreneur, and the ability not to pay duties when using a small car, and benefits when receiving medical care. However, the personal income tax benefit for a disabled person of the 3rd group of a general disease is not provided for by law.
Unfortunately, according to the Tax Code of the Russian Federation, benefits for families with many children are not provided at the state level. However, they are subject to deductions in accordance with paragraphs. 3,4,5 and 6 st. 403 of the Tax Code of the Russian Federation.
For example, 20 m2 - from an apartment and 40 m2 from the area of \u200b\u200bthe house - the size of the tax deduction.
Benefits for companies
As for organizations and individual entrepreneurs, their property is tax-free if it is included in fixed assets in accordance with Art. 374 of the Tax Code of the Russian Federation. This OS must:
Note! In this case, the OS can bring income to the owner.
According to Art. 381 of the Tax Code of the Russian Federation, benefits are established for organizations:
Preferential is movable property registered after 01/01/2013.
To receive its benefit, the organization must prepare a tax return.
Previously, declaration KND 1152026 required 2010257 decryption of property tax benefits. Under this code, benefits were assigned in accordance with paragraph 25 of Art. 381 of the Tax Code of the Russian Federation. In the reporting for the 1st quarter of 2018, this code does not need to be applied. Now line 160 from section 2 is filled in as follows:
A sample of filling is presented on the website of the Federal Tax Service.
Benefits for shoulder straps
Important! If the owner of the apartment is not a beneficiary, but lives with him, for example, his family member is a pensioner or a disabled person of group I, the benefit is not provided to this owner. Only in one case, the payment is made: if the person is both a beneficiary and the owner of the apartment.
Thus, property taxes are provided to various categories of Russians. To provide an individual with benefits, he must submit the necessary application for a tax deduction to the Tax Inspectorate.
* Tariffs are valid as of 07/09/2018.
shtrafsud.ru
Exemption from paying taxes is one of the types of tax benefits provided to taxpayers subject to certain grounds and conditions. In this article, you will learn about all the possible benefits for property taxes for individuals.
These preferences are provided for by the Tax Code of the Russian Federation and apply to the entire territory of the Russian Federation. They cannot be canceled by decisions of regional and local authorities. Can be installed not only federal taxes but also regional and local.
They are established by the laws of regional authorities, along with federal benefits. They are valid only for taxpayers of the region where this or that tax is established and put into effect.
They are established by the authorities of municipalities and are valid only on the territory of the municipality where the property of the taxpayer is located. These benefits are established by local taxes, which include land and transport taxes, sales tax.
Let's take an example of what benefits and for which taxpayers are currently established for property taxes: transport, land and property taxes, and also briefly define what such a benefit is as a tax deduction and who is entitled to it.
The tax for vehicles in possession is regional, and therefore preferences for it can be established at the level of the Russian Federation and its subjects.
The federal exemptions for this tax depend solely on the type of vehicle and the power of its engine. The Tax Code of the Russian Federation does not provide for other grounds (classifying the owner of the vehicle as a privileged category of citizens, etc.), but it makes it possible, establishes additional benefits directly to the authorities of the region.
So, for example, according to the Tax Code of the Russian Federation, passenger cars of disabled people with a capacity of up to one hundred Horse power, boats (oar and motor, if the latter have an engine with a capacity of not more than five l / s), stolen cars (if the theft is confirmed by a certificate from the Department of Internal Affairs), special equipment owned and used in the activities of agricultural producers, sea and river fishing vessels and a number of others TS listed in the Tax Code of the Russian Federation.
Regional authorities may provide benefits for such categories of taxpayers as low-income citizens, large families, heroes of the USSR and the Russian Federation, veterans and invalids of the Second World War and other military and military operations, owners of cars with a low power engine, etc. You can learn more about transport tax benefits in the article dedicated directly to the benefits of this tax.
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Due to the fact that this payment classified as local, preferences (benefits) can be established both at the federal and local levels. Article 395 of the Tax Code of the Russian Federation provides a complete list of payers exempt from taxation by this payment.
In relation to a number of taxpayers, it is possible to reduce the tax base by the established amount of 10,000 rubles.
Unlike other payments for property owned, this tax differs according to the subjects of law from which it is levied and, accordingly, is divided into a tax on the property of organizations and separately on the property of individuals. Moreover, the tax on the property of citizens is local, in connection with which the benefits for it are determined by the laws of local authorities, and the payment on the property of organizations is regional, on the basis of which the categories of beneficiaries are determined by the subjects of the Russian Federation.
As for the tax for individuals, the Tax Code of the Russian Federation establishes a rather wide list of citizens subject to exemption from payment this payment, in particular, they include veterans of military and military operations, disabled people (1 and 2 gr.), Heroes of the Soviet Union and the Russian Federation, military personnel dismissed from service (at least 20 years of service), pensioners, etc.
For legal entities, tax exemption is allowed for such taxpayers as religious organizations and organizations of the disabled, organizations involved in the production of pharmaceutical products, etc.
FROM complete list benefits for legal entities and citizens on property tax can be found in a separate article: “Who is exempt from paying property tax on individuals and legal entities?”
The right to reimbursement of expenses on certain grounds (purchase of real estate and other property, payment for education or medical services, insurance and pension contributions, etc.), according to general rule, is a benefit for the working population of the Russian Federation. Citizens of the Russian Federation who have earnings from which they or their employers deduct income tax can receive it.
Thus, those citizens who do not work officially cannot receive a benefit, with the exception of pensioners, to whom the legislation has given the right to transfer the balance of the deduction three years ago, but only by property deductions. They cannot receive social, standard and other types of deductions if they do not have an additional source of income other than a pension.
For details on what types of deductions are available to retirees, see the following article: "Tax deductions for retirees."
law03.ru
Interview with the head of the Interdistrict Federal Tax Service of Russia No. 18 for the Chelyabinsk Region Marina Vaganova.
The deadline for paying property taxes is December 1, 2017. Mass distribution of tax notices began in July and will be completed by October.
- Marina Nikolaevna, tell us, did something change in 2017 when calculating the tax on property of individuals?
On the territory of the Chelyabinsk region, from January 1, 2016, the tax base for the tax on property of individuals is determined based on the cadastral value of objects of taxation.
- What is the object of taxation?
Residential building, residential premises (apartment, room), garage, parking place, single immovable complex, construction in progress, other buildings, structures, structures, premises (in respect of which the cadastral value is determined).
- Who pays property tax?
The tax is charged to individuals - owners of objects of taxation.
In 2017, the tax calculation is carried out according to the formula: H = (H1 - H2) x 0.2 + H2, where H is the amount of tax payable, H1 is the amount of tax calculated as the corresponding tax rate percentage of the cadastral value of the object, H2 - the amount of tax calculated on the basis of the previously established inventory value of the object (if any), 0.2 - coefficient. The formula does not apply to objects included in the list in accordance with Article 378.2 of the Tax Code of the Russian Federation.
To calculate the tax on the website of the Federal Tax Service of Russia www.nalog.ru, there is an electronic service "Tax Calculator - Calculation of Land Tax and Personal Property Tax".
- How to find out the tax rate?
Tax rates are set by regulations legal acts representative bodies of municipalities. Information on rates is presented in the Internet service of the Federal Tax Service of Russia "Reference information on rates and benefits for property taxes"
Who is exempt from property tax?
Tax exemptions have been established Tax Code of the Russian Federation in relation to 15 categories of taxpayers, including disabled people of groups I and II, pensioners, individuals - in relation to economic buildings or structures, the area of \u200b\u200beach of which does not exceed 50 square meters. m., etc.
The tax benefit is granted only in respect of one object of taxation at the choice of the taxpayer of the following types of objects: an apartment or a room; House; garage or parking space, utility building or structure, premises or structure specified in subparagraph 14 of paragraph 1 of Article 407 of the Tax Code of the Russian Federation. Information on the benefits established by local authorities can be obtained through the Internet service of the Federal Tax Service of Russia "Reference information on rates and benefits for property taxes".
- How to find out the tax base?
The tax base is defined as the cadastral value (hereinafter referred to as the CV) of the object of taxation. At the same time, the tax base is reduced in relation to the apartment - by the value of the COP 20 sq. m., rooms - by the size of the COP 10 sq. m, a residential building - by the size of the COP 50 sq. m. Information about the COP can be obtained on the Rosreestr website (http://maps.rosreestr.ru/Portalonline).
- What to do if the tax notice has not arrived?
Users " Personal account taxpayer for individuals” will receive tax notices in electronic form, you can also contact the inspection in person. The service allows you to pay the tax online, and if there are inaccuracies in the notification, you can report it to the tax authority online. If you have any questions, you can contact the contact center of the Federal Tax Service of Russia at the toll-free number 8-800-22-222-22.
Check and pay your taxes and legal debts can be done online through the Unified Portal of State and Municipal Services gosuslugi.ru. You can pay for services directly from your mobile, automatically receive notifications of new fines and debts.
