Today in the territory of the Russian Federation there is a tax on a vehicle, which is mandatory for payment.
In the event that any of the owners of the vehicle does not pay this type of contribution, he faces administrative and criminal liability for evasion.
At the same time, today the Government of the Russian Federation has developed a number of bills that provide for the possibility of avoiding payment of transport tax.
The main category for providing such benefits are pensioners. However, few pensioners know how to apply this benefit where to apply and with what documents. That is why we will consider these issues in more detail.
Under the definition " transport tax” means payment for the use of the vehicle from its direct owner.
Today, benefits, as well as the procedure for paying such fees, are clearly regulated not only at the federal, but also at the regional level.
The tax collection itself is clearly regulated Tax Code of the Russian Federation. Chapter 28 describes in detail the entire procedure for paying fees and benefits for pensioners.
In addition, Article 357 of the Tax Code of the Russian Federation clearly defines the type of Vehicle that are subject to taxation.
Local governments in each region solve the problem on their own about which categories of pensioners can only receive a discount on the payment of transport tax, and which categories can avoid paying it at all.
If we talk about the Federal level, then those pensioners who own cars can avoid paying the transport fee with engine power less than 100 horsepower, which were obtained with the help of social security agencies.
In addition, pensioners who own cars equipped with additional equipment that allow disabled people to drive them on their own are exempted from paying the tax.
An important point is the fact that those funds that are received as a result of tax collections go to local budgets. It is for this reason that local self-government has the right to decide who is released and who is not.
In order to apply for transport tax benefits, write an application and collect required list documents.
It is worth noting that present documents, in several ways:
Consideration of the application, as a rule, is carried out no more than 10 days. On average, the tax is needed no more than 1 week.
Transport tax, including benefits for them, deals with tax office at the place of residence. It does not matter in which of the regions the car itself is registered.
For example, if a pensioner who is entitled to benefits is registered in Moscow, and the car itself is registered in Makhachkala, then payment of the transport fee, as well as registration of benefits, should be dealt with in the capital. Wherein important nuance is the fact that it is not the registration itself that is important, but registration, which indicates in which city the given citizen lives. 
The correctness of the application for benefits is the key to success, so you need to clearly understand what it should contain.
When making an application should be considered that it should contain:
At the end of the application, a signature is put, and the date of its compilation is indicated.
The application itself can be submitted personally by the pensioner or his authorized representative (but at the same time there must be a power of attorney, which in without fail notarized).
In the event that the application is submitted by a third party by proxy, then this nuance must be indicated in the application itself.
The very sample of filling out the application can be obtained directly from the tax office itself. If you wish, you can ask one of their employees to help with the compilation.
The application is created in 2 copies. At the same time, one copy is submitted to the tax inspectorate together with the documents, and the second copy is marked on the receipt of documents by the tax authorities and transferred to the pensioner for safekeeping.
To send documents by Russian mail, you should do this with an inventory, and apply for the “Notifications” service in order to be sure that the letter was received by the addressee.
When sending by mail, you must pay for the shipment. This receipt should be kept until a verdict is issued on the issue of the exemption from the transportation fee.
When submitting an application, as you know, it is necessary to attach list of documents, which must include:
In each region of the Russian Federation, the procedure for issuing benefits for pensioners for transport fees is no different, but the benefits themselves have some differences.
Let's consider this in more detail.
To date, pensioners do not belong to the category that are entitled to benefits from the transport fee.
But at the same time, there is list of categories who are entitled to receive such a benefit, namely:
In this region, local governments continue to raise the issue of introducing additional categories of citizens who should be granted benefits, so it is possible that the list will be replenished in the near future. 
In this region, pensioners can avoid paying a transport tax for only one of their cars, and then if:
In addition, a boat with a capacity of not more than 30 horsepower also falls under the vehicle to which the exemption applies. It is worth noting that according to the statements of local authorities, it is possible that benefits will be slightly expanded for water transport.
If we talk about the Murmansk region, then preferential rates are determined in this region in accordance with the current Federal law.
Benefit payments for each engine power separately:
If we talk about other regions, then we will touch on some of them, since it is very difficult to pay attention to all:
As you can see, each region has its own benefits, so it is recommended to find out all the details for each region in the local tax office in order to avoid any misunderstandings.
When owning a vehicle, a person or organization is a taxpayer in this area of fees. This implies an annual deduction of a certain amount according to the developed rates for the types of vehicles and other means used. But for groups of the population allocated at the state level, transport tax benefits are used if they are announced in time.
With regard to the legislation adopted in the country, it is established that certain persons have transport tax benefits. According to part 2 of article 358 of the Tax Code when owning the following type of transport, the taxation procedure is not carried out:
Tax collection is regulated by regional authorities, which approve their program to provide benefits to certain citizens. In each subject, the list of individuals and legal entities is different, but there are certain groups that are exempt from obligations or have the right to apply discounts when paying the accrued amount.
NOTE! More detailed information can be obtained by visiting the tax office in the region of permanent residence or on the website of the Federal Tax Service in the section formed for a particular subject of the Russian Federation.
Pensioners are considered a preferential category of citizens when calculating transport tax in rare regions of Russia. Often, in order to apply for an indulgence, one should cross the official retirement age established in the Russian Federation.
In most regions, pensioners can enjoy benefits not only for cars, but also for rowing boats and motorcycles. The main condition is the power of the vehicle, which is the main factor for the application of preferences:
In Moscow and the Moscow Region, persons of retirement age are not entitled to privileges in relation to the accrued tax on transport.
Disabled people have benefits for paying transport tax obligations almost throughout the country. After all, with a medical examination, they receive a special status. In this case, the following requirements must be observed:
Transport tax is not paid by organizations involved in support and assistance to persons with disabilities when their transport is equipped with a special mechanism for transporting people.
When considering the issue of disability, persons with a newly acquired status are taken into account, as well as disabled veterans of the Second World War, Chernobyl. They may have special privileges in the taxation of property.
In Moscow, benefits are provided to disabled people of groups 1 and 2. In Bashkiria and the Saratov region, disability group 3 also gives privileges.
In Rostov and adjacent areas, concessions are applied to the purchase of motorcycles, scooters (up to 50 hp) and cars, the engine power of which varies up to 100 hp. With.
In St. Petersburg, persons who are in charge of a disabled person are entitled to benefits if their vehicle does not develop a power of more than 150 hp. With.
Budget large families characterized by a lack of money, which has affected the provision in social and other areas of life. The state supports such categories by applying preferential conditions for the payment of tax liabilities. In the subjects, there are rules that one of the parents may not pay such a fee for vehicles with a power of up to 150 hp. With.
Similar privileges operate in Moscow and the Saratov region. The size of the discount ranges from 50-100%.
IMPORTANT! Large and low-income families lose benefits when one in three children reaches the age of 18 and is out of school or turns 23.
In a few regions, preferences in the field of taxation are common for persons who have obtained the status of a labor veteran or who own medals, orders for labor during the Second World War and the post-war period. The authorities take into account the conditions for categorization for the subsequent application of the exemption:
Based on the awards received, the size of the discount for applicants for obtaining benefits on the accrued vehicle tax varies. In addition, an indulgence is accepted in the case of the purchase of passenger cars with a capacity of 100-150 hp. With.
Moscow does not work tax incentives on transport tax for citizens who distinguished themselves for labor merits, and in the Moscow region a person with this status can pay 50% less for a car (up to 150 hp) and a motorcycle (up to 50 hp).
In St. Petersburg, the heroes of Socialist Labor and the Cavaliers of Labor Glory are entitled to preferences in the amount of 100% discount on all categories of vehicles, if the power is not more than 200 hp. With. While in Leningrad region the preferential right is limited to passenger cars with a power of up to 150 hp. With.
in Voronezh and Rostov region without exception, all veterans of labor may not pay fees to the regional budget for their own transport.
The status allows you to claim tax benefits for transport if you have a supporting document on a privileged position. In many regions, they provide for the cancellation of obligations:
But the preference applies only to one technique. In some subjects, a DB veteran is entitled to a 100% benefit when paying a transport tax to the treasury, if the capacity is not more than the established limit:
In the Orenburg region, the population with the awarded status of the WBD may not pay 50% of the accrued fee, regardless of the power of the car. In Ivanovo and the Udmurt Republic, such a decrease is typical for a car that develops a power of no more than 100 hp. With.
Preferential taxation is still valid for low-powered vehicles used on water. During the procedure for registration of preferences, you should indicate a certain type of equipment to provide a discount.
REFERENCE! Legislation subjects when he dies. They are eligible for tax benefits provided they live alone and do not remarry.
Chernobyl victims are not only the liquidators and participants in the accident, but also other people involved in the process of eliminating the consequences and living outside the release of atomic particles. There are several categories of participants in the Chernobyl disaster, who, upon official registration of the status, receive benefits on transport obligations.
According to the act dated 15.05.1991 N 1244-1 Chernobyl can be considered a person who was in the womb in 1986. More information can be found in article 13.
In many areas, such citizens are exempt from paying the fee. For example, residents of the Moscow, Leningrad, Penza, Bryansk regions, if they have a Chernobyl certificate, may not pay tax for a vehicle. But it should be clarified about the power of the existing car.
For residents of Moscow, it should be confirmed that the car has no more than 200 liters. s., and in the Bryansk region no more than 100 liters. With. But in the latter case, a Chernobyl citizen can count on a tax reduction when registering a motorcycle as a property.
In Karelia, you can get a 50% discount for vehicles with a capacity of not more than 100 hp. With.
IMPORTANT! Subjects such as Belgorod and its adjacent territory, the Ryazan region, have not introduced preferential program taxation on vehicle ownership.
Many do not know that they are entitled to transport tax benefits. After all, the authorities do not particularly disseminate information about aids for state fees. The registration procedure involves writing an application, which is supported by a package of documents:
Additionally, a TIN is attached, but it may be absent, because when filling out an application, the taxpayer number is indicated.
ATTENTION! An application for a tax exemption for a car tax is not submitted if the fee for this vehicle is not provided for in accordance with Federal law.
In other situations, when clarifying the conditions for granting a discount, you should collect the necessary list of documents and contact the IFTS in one of the following ways:
If there are multiple benefits, such as retiree and veteran status, the application lists one basis to choose from. And also this rule applies to the tax on one car subject to taxation according to the accepted requirements for individuals.
For some categories of beneficiaries, a different taxation is provided for in comparison with ordinary citizens. Each subject of the Russian Federation establishes its own procedure for paying taxes and providing discounts. Having learned about your right to a reduction in the fee or a complete exemption from it, you can apply for a benefit to the inspection at the place of registration and not pay the required amount.
No matter how sometimes you don’t want to bother and bother with collecting the documents necessary for benefits, however, nevertheless, the very thought of significant savings in your budget will give you strength.
Dear readers! The article talks about typical solutions legal issues but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
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Not all citizens know that if they take care of the collection in time required documents and submit an application to the tax authorities at the place of residence, they can simply not pay the transport tax and safely drive their car.
In the same way, owners of different vehicles can also receive benefits in the form of a significant discount on the payment of the annual tax fee.
If a Russian citizen is the owner of any transport tax, this does not mean that he is ready to pay an unaffordable transport tax every year.
After all, situations in life can be different. Therefore, you should know who, according to the law of the Russian Federation, has the right to issue discounts, benefits and even complete exemption from paying the tax fee on transport.
Almost all lists of beneficiaries are formed for each region, territory or region in the country in its own way. Therefore, some groups of citizens may be added to or removed from this list.
If it stops at pensioners, then they can simply be recommended to contact their district tax office for a certificate on providing them with transport benefits.
Because conditions can vary greatly. So, in the Moscow region, the benefit for pensioners has already been canceled, and they are not entitled to receive it there.
But in St. Petersburg, people of retirement age, who have old Soviet-made cars with a capacity of up to 150 horsepower, freely receive benefits on transport tax payment.
The fact that you are a disabled person of group I, the father of a large family or a veteran of the consequences of the Chernobyl nuclear power plant and own personal transport- this does not mean that the employees of the Federal Tax Service should guess or know in some way about your status rights.
Not all information on citizens comes to the tax service. Something enters the database of tax authorities, but something does not. The Tax Code does not oblige tax officials to be the first to take the initiative in this matter.
Therefore, the law suggests that everyone who wants to apply for a benefit simply contact the tax authority closest to their place of residence.
There you simply write an application for a transport tax exemption, a sample of which the service employees will offer you themselves. Or you find such a sample on the Internet, make an application yourself and send it through the FTS website service.
Only besides this, each category of beneficiaries should also collect their own package of documents.
The large size of the transport tax for pensioners remains unbearable, and therefore certain benefits have been introduced for this category of citizens.
Moreover, almost every region in Russia is trying to establish acceptable tax rates for pensioners, and for some people of retirement age, a 100% benefit on this payment can be calculated in general.
In other words, the pensioner is given the opportunity not to pay the transport tax at all or to pay only half, this is how the municipal authorities decide.
However, in order to receive this or that tax exemption for your car, you need to somehow declare yourself.
That is why every pensioner should know what documents and where to submit for registration of simplified conditions for paying tax fees.
A package of documents is submitted, as a rule, to the local authorities of the Federal Tax Service (a department of the regional Federal Tax Service of Russia) in person or by mail.
Russian tax law() also accepts similar applications in electronic format, so all documents can be scanned and sent by e-mail to the tax service, the address of which is on the website of the Federal Tax Service for a particular region.
These documents must be attached to the main application. It should be noted that not all regional tax authorities require the presentation of a vehicle passport.
For them, the information about the equipment that the pensioner owner indicates in the application may be enough. He must draw up and write an application on his own or with the help of a tax consultant.
There is no standard form as such for the design of this primary document, but its paragraphs must contain specific information.
We suggest that you study those sections and the information that must be prescribed in the application for the provision of transport tax benefits:
Copies of documents must be personally certified by the pensioner - you do not need to go to a notary ().
It should be certified with the inscription “Correct”, and then the date, decoding of the signature and the signature itself are put.
If a pensioner is the owner of one car, and even a low-power one, then he will be more likely to count on a good discount on the payment of transport tax.
If he owns two or more cars or other types of transport, and the law provides for a benefit only for one vehicle, then the pensioner simply chooses one car, for which he will be given the opportunity to significantly reduce the tax payment legally.
Only one parent who owns a car or other type of transport has the right to use the benefit.
If you do not declare yourself in any way, then you will not be given any benefits, and you will be forced to pay a decent amount for your car every year.
A car owner, mother or father of a large family, must contact the tax office with an application drawn up in any form.
The following documents must be attached to it:
The application must indicate your personal data, name tax authority to which the owner of the vehicle applies, as well as the parameters of the vehicle and the grounds on which the applicant has the right to this region receive tax relief.
According to the application approved by the tax authorities, the benefit will be provided until the family loses the status of having many children - that is, until the age of its children.
The benefit may be reducing the transport tax, or it may be in the form of a complete release of the taxpayer from his obligations to the local budget.
Not all citizens suffering from a particular disease can be recognized as disabled. The Ministry of Health of the Russian Federation () recognizes people with disabilities who have lost partial or full ability to work, loss of the ability to self-service as a result of injuries or a persistent long-term illness.
Such citizens are in dire need of state protection, and not just support, therefore, the country provides benefits for any disability group.
Only the regional conditions for granting benefits to a particular disability group differ.
Persons with disabilities should submit the following documents to the tax office:
To make sure, for example, whether disabled people of group 3 pay transport tax in the Moscow region, you need to go to the website of the Federal Tax Service, or clarify this issue with a consultant in the district tax service.
But you can also look at the Tax Code on your own, where it is indicated that the right to determine which group of persons with disabilities should be entitled to a benefit.
So, in the Moscow region, only disabled people of groups I and II () are exempted from paying the transport fee.
And for citizens with a III disability group, there are discounts that reduce the tax payment - 50% ().
Labor veterans are people whose labor activity is marked by special merits to the Motherland with an award letter and the “Veteran of Labor” badge.
Today, such incentives are rarely practiced, but since the days of the Soviet Union, people with such a status have remained in the country.
And if they are car owners or owners of a motorboat or motorcycle, then they can legally apply for a veteran's benefit in the tax office at the place of registration.
Such persons are, from the point of view of the legislation, regional, and not federal, beneficiaries. Therefore, they should apply to the territorial centers of tax services.
To receive a transport tax exemption, these citizens collect the following documentation package:
If you do not have such a certificate, then apply with a letter of award or other documents confirming your privileged status to the social protection authorities.
Before applying for the right to be able to pay a transport tax payment in a reduced form or be completely exempt from such annual payments, you should first inquire about the availability of such opportunities in a particular region.
Since the transport tax is a regional fee, the beneficiaries are set differently in each region.
War veterans have always been a special category of taxpayers. War veterans who are citizens of the Russian Federation are no exception.
Statistics for Russia show that only in 33 constituent entities of the Russian Federation such benefits are provided for veteran owners of vehicles.
In this case, the vehicles must have engines with a capacity of:
From all points of the country, benefits are provided to citizens with this status: in the Moscow region and Moscow, Lipetsk, Murmansk and Tula regions, in the Adyghe and Kabardino-Balkarian Republics, as well as on Sakhalin.
Most often preferential terms will apply to one transport, rarely two.
To apply for tax rebates, a participant in hostilities should submit the following documents to the tax service:
All documents must be copied in advance.
If the veteran himself cannot apply with a package of documents to the territorial tax authority, then a trustee can do this instead of him, for whom a power of attorney must be issued by a notary.
Tax incentives for some regions and regions of Russia can also be provided to those citizens who were previously exposed to radiation as a result of the Chernobyl accident.
The transport tax for Chernobyl victims can be significantly reduced due to the issued benefits.
Persons who have a Chernobyl certificate and are the owner of a car or other type of vehicle must submit the following documents to the tax service at their place of residence:
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 fixed capacity ranges and a fee rate for each horsepower cars. 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:
Moreover, as in the case of individuals, 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 indicated 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 fee payment function. bank card through the website, after which the taxpayer receives a bank statement.
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 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.
As already mentioned, additional benefits can 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:
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. In order to notify the Federal Tax Service of the desire to stop receiving a tax benefit, an application is submitted to the tax authority 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 subject of the Russian Federation on transport tax or in another legislative regulatory legal act on taxes and fees of the corresponding subject of the Russian Federation establishes (will be established) similar benefits for this tax and other benefits for which column 3 does not indicate specific tax benefits, then tax return the codes of tax incentives corresponding to similar transport tax incentives and indicated in column 3 are indicated.
| 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 authorities; | ||
| 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 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 the needs of emergency and emergency medical care; | ||
| Institutions of ambulance and emergency medical care; Municipal institutions health care - 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 of additional education for 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 | 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 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 |
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.
are provided to various categories of citizens and are established by regulatory legal acts subjects of the Russian Federation. Vehicle tax relief can be obtained only for one vehicle registered to a person with preferences. You will learn about who belongs to preferential categories (using the example of Moscow) and how to get a benefit from our article.
The main rules on transport tax are established by the Tax Code of the Russian Federation. However, the constituent entities of the Russian Federation received the right to determine preferential categories of citizens who can be exempted from paying taxes.
Vehicle tax relief are established in each subject independently, since the tax is mostly regional in nature. You should find out about benefits in the region where you are registered.
To find out what regulatory act regulates the payment of transport tax, go to the website of the tax inspectorate in the section " Electronic Services' and select the tab ' reference Information on rates and benefits property taxes". In order to use this service, you must select the name of the tax, your region and taxable period. The service will provide information about the law (or other normative act), which contains information about transport tax exemptions.
Please note that the taxpayer can submit documents for benefits to the tax office within three years from the date when the right to the benefit arose. Excessively paid amounts can subsequently be credited to the next payments or returned to him. In order to return the money, you must write a corresponding application to the tax office at the place of residence. Such an application shall be submitted no later than three years from the date of payment. The tax authority considers the citizen's application within ten days and makes a decision on the return of the money. Cash will be received by the applicant no later than one month later.
Benefits cannot be transferred by proxy - this is a nominal right. That is, if your father has benefits as a veteran of the Second World War, but the car is registered not to him, but to you, you will not be able to use the transport tax exemption.
Don't know your rights?
Main transport tax relief- its non-payment during the period of validity of documents confirming preferences. The benefit applies only to one vehicle that is registered to the recipient of the benefit.
Remember: if your car was stolen, then if you have documents confirming this fact, the transport tax is also not paid.
In 2015-2016, no changes were made to the Tax Code of the Russian Federation in terms of transport tax.
To date, in tax code The Russian Federation has a norm that allows regions to increase tax rates (no more than ten times) taking into account the number of years from the date of manufacture of the car and (or) its environmental class.
In Moscow, the following are entitled to transport tax benefits:
Citizens who are entitled to a benefit must submit a passport and a document confirming the availability of benefits to the tax office at the place of residence. The benefit is granted on one basis at the choice of a citizen.
Owners of water and air vehicles, snowmobiles and snowmobiles are not exempted from paying the transport tax.
In this way, transport tax incentives established by the subjects of the Russian Federation. Do not forget to pay the transport tax on time - no later than October 1 of the current year!
