Regular contribution from all owners Vehicle, this is an obligation, based on tax information.

But for some segments of the population, due to various life circumstances, this burden cannot be paid.

Therefore, they can count on benefits for transport tax.

In Moscow, the procedure and terms for making payments remained unchanged.

But who is entitled to receive privileges and how? Let's try to figure it out.

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Tax relief for transport in 2017

The main tax benefit for car owners in 2017 is exemption from assessed contributions on the continuation of the legal significance of the documentation confirming the granting of a special tax regime.

The benefit may only apply to one vehicle owned by the person entitled to the benefit.

Note! If your car was stolen, and you have a protocol confirming the initiation of a criminal case, the exemption from the tax levied on vehicle owners is not removed.

In 2017, the government of the Russian Federation does not plan to make any amendments to the tax code, including the transport tax.

The regulatory framework of the Tax Code of the Russian Federation regulates the right of regions to increase the minimum amount of tax on movable property, taking into account the year of issue and class.

Who can count on benefits in the capital

Moscow provides tax discounts for car owners to the following categories of citizens:

• Holders of the military order of the USSR (Glory of three degrees) and citizens with the highest degree of distinction of the USSR and Russia.
• Citizens who lived on a residence card in limited areas in the Zelenograd free economic zone with a special legal status. Discounts are issued for 5 years.
• Organizations engaged in passenger transportation, except for companies providing with payment by taximeter.
• Persons who are adoptive parents and guardians of children with disabilities.
• Category of persons who took part in the Great Patriotic War.
• Citizens who received a disability while performing combat missions set by the armed forces of the USSR and the Russian Federation.
• Citizens with disabilities of the first and second groups.
• Owners of vehicles with a power unit (engine) capacity of not more than 70 hp. from.
• Prisoners of fascist dungeons.
• Persons injured during or as a result of the accident at the Chernobyl nuclear power plant.
• Father or mother of a family with three or more.
• Citizens injured after an accident at an enterprise for the production of nuclear weapons and isotopes ("Mayak") or as a result of radioactive contamination of the Techa River.
• Citizens who have received damaging ionizing radiation, become disabled after participating in complex operations to test weapons of mass destruction (nuclear or atomic).

How to apply for a pensioner's benefit

Minimum size tax on cars and privileges to citizens are determined at the regional level.

But are there any tax social for transport tax in Moscow for pensioners?

Some subjects of the Russian Federation, including the capital, provide tax discounts to pensioners who have a personal vehicle.

In order to take advantage of the benefits, a pensioner does not need to study the tax code.

He can obtain all the necessary information from the employees of the tax service.

You will need to submit an application to the National Assembly and state the following information:

• Grounds for obtaining benefits or reductions in the amount of transport tax.
• Information about (type, brand, year of manufacture).
• Registration number of the vehicle.
• Number of cars owned.

Documents confirming the right to a benefit (pension certificate) must be attached to the application. The pensioner has the right to determine the most beneficial benefit for himself.

It's important to know! The right to submit documents for registration of benefits is retained for 36 months from the date of the emergence of preferential rights.

Benefits for the disabled

What are the transport tax benefits in Moscow for the disabled?

Quite often asked among the citizens of the capital.

All disability vehicle tax credits and rebates are regulated by the local government.

In some regions, such privileges are present, in others they are not provided at all.

In addition to the capital, discounts for disabled people are provided in the following regions and regions:

• Leningradskaya
• Krasnodar region
• Lipetsk
• Voronezh
• Nizhny Novgorod
• Samara
• Saratov

Benefits are valid for those who have received disability of the first and second groups. In Moscow and the region, citizens with social insufficiency who require protection and assistance from the state (disability groups 1 and 2) are completely exempt from tax contributions for transport.

As for patients with disabilities of the third group living in the Moscow region, they are guaranteed to receive a 50% discount. In the capital itself, this benefit is not valid for this category of citizens.

Remember, transport tax benefits in Moscow are not always identical with discounts in other regions.

Therefore, in order to find out about your rights and privileges regarding transport, you must contact tax service of your city, where you will be given an exhaustive answer to your questions.

You can find out who has tax incentives for transport in the video:

Ask your question in the form below

Vehicle tax is a fee for the use of a car or other vehicle from its owner. At the federal and local levels, the categories of citizens who are entitled to benefits when paying this fee are determined. Applying for a discount can save you a lot of money.

What is a transport tax?

The collection for the car was introduced in the Russian Federation in 2003. Since then, the owner of the transport, who does not have benefits, pays a certain amount for the reporting period - a calendar year - to the budget. Legislatively, the tax is included in the regional fees, so local authorities decide on their own which categories of Russians and under what conditions will receive transport tax benefits.

The purpose of the introduction of the fee was to replenish the treasury of the state. In the future, it was planned to spend these funds on improving the roadway, improving the vehicle traffic system, and automating regulation. The tax rate changes upward almost every year. But the benefits of paying transport tax are constantly increasing.

Each car owner, until he claims the right to use transport tax benefits, will receive payment notifications from the Federal Tax Service. Legal entities independently calculate the amount of the fee and indicate it in the declaration. Individuals must, with the notification received, contact a banking institution and make payment.

Legislative regulation

Transport, like other types of taxes, is established in accordance with the rules of the Tax Code of the Russian Federation. Chapter 28 deals with the transport tax. The amount, procedure for granting, categories of persons to whom the benefit can be applied are established by local authorities. They complement federal regulations without going against them.

Exists general rule for the collection of transport tax: the higher the engine power, the greater the amount of tax payment. This rule is valid in all regions of the Russian Federation. According to the Tax Code, only owners of movable property are recognized as taxpayers if they have a supporting document. The object of taxation is each unit of transport, which is at the disposal of the owner.

Taxation is carried out on the basis of each horsepower of the car, and not just per unit of transport. The rate is differentiated by a specific power range. Hence the spread in the amount of tax by region: local authorities, issuing regulations, are able to change the rate by 10 times, and not always in the direction of reduction.

Object of taxation

Article 357 of the Tax Code of the Russian Federation recognizes as vehicles subject to taxation:

• motorcycles;
• passenger cars;
• buses;
• snowmobiles;
• trucks;
• yachts;
• airplanes, helicopters;
• towed vessels;
• jet skis.

A person who has a power of attorney may be recognized as the owner of a vehicle. If the transport was transferred into possession before 07/29/2002, it is the trustee who is obliged to pay the tax. The transfer of transport must be notified to the tax authority. A later transfer of the car imposes the obligation to pay the fee only on the actual owner.

Benefits of federal significance

Benefit in this case means complete exemption from tax as such. Relies on such categories of citizens as:

1. Disabled people who own a vehicle modified to suit their needs.
2. Owners of small rowing boats.
3. Fishing vessel owners.
4. Beneficiaries to whom the vehicle was allocated by the social security authorities, if the engine power does not exceed one hundred horsepower.
5. Owners of special equipment used in agriculture.
6. Entrepreneurs on passenger ships, if the business using them is the sole occupation of the individual entrepreneur.
7. Owners of drilling rigs and vessels registered in the international register.
8. Owners of floating platforms or stationary.
9. The actual owners of the stolen cars.

For other categories of citizens, transport tax benefits are also available, but already at the regional level. In order to find out what kind of benefit is due to a particular car owner, you need to visit the territorial Federal Tax Service.

Transport tax exemption

The last point raises the most questions. So, in order to legally not pay a fee for a car that is on the wanted list, you must submit a certificate from the police. It should indicate from what date the owner lost the car. From this date, no tax is charged.

The remaining categories of car owners are exempted from paying at all. They are not notified and are not required to pay the fee. However, if the owner has one of the listed categories of transport and one of those that fall under the object of taxation, he will receive a notification.

Local Benefits

Tax incentives for transport tax by region are approved by local authorities and are quite diverse. Legislatively established contenders for privileges from the state:

1. Government or local authorities.
2. Organizations and societies of people with disabilities.
3. Rescue formations, services, government, unitary organizations.
4. Budgetary institutions - schools, medical institutions, palaces of sports and culture.
5. Transport companies whose main activity is passenger transportation services.
6. Agricultural, housing and communal services, processing enterprises, forestries.
7. Public associations.
8. Companies that practice the delivery of their employees to work.

Tax is not levied on transport (100% exemption) used for transportation within enterprises, specialized transport - agricultural, loading.

In the regions, by decision of the local authorities, additional transport tax benefits are established. In the capital, invalids of the Second World War, veterans of labor and military operations do not pay tax for one car. In some regions, “Chernobyl victims”, large families and other categories of people do not pay tax or are exempted from it. In many regions there are benefits for pensioners on transport tax.

Benefits for pensioners in terms of transport tax

Pensioners, by decision of local authorities, are exempted from paying the fee if they meet the following criteria:

1. Heroes of socialist labor, RF, Soviet Union.
2. Veterans associations can get a discount on cars that are used for work situations and not for personal use.
3. "Chernobyl" and citizens equated to them.
4. Disabled people (for transport, the power of which is not more than one hundred horsepower).
5. The only parent in a large family.
6. The wife of a soldier who died in the line of duty.

It is necessary to provide a certificate to the tax structure at the place of residence of the pensioner, as well as documentary evidence of benefits: the Hero's book, the conclusion of the MSEC for the disabled, a document of having many children, confirmation of participation in the liquidation of the Chernobyl accident. These benefits for pensioners on transport tax will take effect from the moment the applicant applies to the Federal Tax Service.

Benefits for the disabled

The following categories of people with disabilities have great benefits for paying transport tax:

• associations, organizations of disabled people whose transport is used in the activities of the society;
• disabled people - "Chernobyl victims" or categories of persons equated to them;
• disabled persons of all groups using motorized wheelchairs or cars obtained for their needs through social security agencies.

Passenger cars, the power of which does not exceed 73.55 kW or equipped for a specific disabled person, are not subject to the fee. At the local level, additional benefits are established for disabled people on the transport tax. For example, in St. Petersburg, parents or guardians of a disabled person are exempt if the car is owned by the family for more than 15 years or its power is not more than 150 horsepower.

What benefits do large families have?

At the federal level, there is no auto tax for families with more than two children. In a particular region, the decision is made by the local authorities. Basically, there are privileges for parents with many children, since the support of socially vulnerable segments of the population is strongly encouraged by the state.

It is important to confirm your status when receiving benefits for large families on transport tax. To do this, the social security authorities must obtain a certificate of a large family (or parent). By the way, if there is only one parent - it doesn't matter, mother or father - brings up three or more minor children, in most cases he is completely exempt from tax.

In some regions, it is practiced to reduce the fee to 75 or 50% of the established amount. If the family received the status of having many children, but applied for benefits much later, the transferred funds can be returned upon application.

Veterans Tax Rebate

Federal law does not provide all veterans without exception with auto tax benefits. But Article 356 of the Tax Code allows local government authorities, at their discretion, to provide the specified category with tax incentives for transport tax.

For example, the transport tax benefits for veterans in the capital exempt such citizens from paying in full, but only for one unit of transport. And since 2013, a limitation has been introduced in the power of a car owned by a veteran - 200 horsepower. Veterans of labor in some areas are also exempt from the transport tax. In some cases, they are given a 50% discount on tax payment.

In order to exercise your right to a benefit, it is necessary to draw up an application in the tax structure at the place of residence and attach documents that could confirm the right to preferential taxation. In addition, a passport, SNILS, veteran's certificate is provided.

Benefits in Moscow for transport tax in 2019 have undergone a number of changes. In the capital of Russia, some rules differ significantly from those established in other regions.

The provisions adopted in Moscow on payment apply to all cities and towns of the Moscow Region.

For self-calculation of tax this year:

Why do you need a transport tax in Moscow?

Transport tax is a regional state duty. All funds collected from motorists are sent to the budget of a separate subject Russian Federation. In this case, the budget of Moscow and the Moscow region is replenished.

Since Moscow is the largest city in terms of population, therefore, more people living in it use their own cars. Any vehicle is harmful. environment, road surfaces, etc.

As for the harm to the environment, then everything is very clear. Exhaust gases pollute the air, which leads to disastrous consequences (ozone holes, greenhouse effect, etc.). which is growing every year.

Road surfaces in Moscow and throughout the country are in a rather deplorable state. This is largely due to congestion on the roads. For the work repair work the state is forced to charge a certain fee from motorists.

There is an opinion that the transport tax has been introduced and is constantly growing to attract drivers to use public transport. This will not only “unload” the roads, but also replenish the budget of the subject.

Rules for the use of benefits

Some categories of citizens who live in Moscow or the Moscow region may receive. Lists of beneficiaries should be clarified on the official website of the Federal Tax Service of the Russian Federation.

But benefits are not automatically taken into account in this state body. Each beneficiary must submit an application to any branch of the tax service for full or partial state duty. Otherwise, the tax will be calculated according to the main formula, it will have to be paid in full.

All that is required of the beneficiary is to provide the Federal Tax Service with the necessary package of documents. This operation should be performed within the strict time limits established by law. The package of documents must necessarily include a document proving the identity of the taxpayer, a document that confirms that he belongs to the category of beneficiaries, etc.

After filing the documents, tax officials will find the tax directly taking into account the benefits. If you are not exempt from paying the state fee, but only reduced its size, you will have to pay the tax on the receipt.

Categories of beneficiaries in Moscow

For Moscow and the Moscow Region, a list of those citizens who are classified as beneficiaries and who can be fully or partially exempt from tax obligations was compiled by local governments. Let's consider each of these categories separately.

Enterprises engaged in passenger transportation

The first category of beneficiaries, which will be discussed in this article, are organizations and enterprises that carry out passenger transportation. The main condition for granting benefits is the implementation of urban transportation by public transport vehicles.

The amount of benefits is 100% of the state duty. This is regulated by article 4 of the Moscow law "On transport tax".

Heroes of the USSR or RF

Heroes of the Soviet Union or the Russian Federation and those citizens who have been awarded the Order of Glory receive benefits for paying transport tax.

To get rid of the tax obligations of this category of citizens, it is necessary to submit to the appropriate state body, which confirm the right to receive transport tax benefits.

The amount of benefits is 100% of the total amount of the contribution.

Veterans and disabled veterans of the Second World War and other military operations

To do this, they need to contact the Federal Tax Service, apply for benefits and provide or disabled Great Patriotic War or other military operations of the established pattern.

Disabled 1 or 2 groups

Disabled people of the 1st or 2nd group with serious illnesses and pathologies can completely get rid of the need to pay transport tax. For the use of their own cars, they do not have to make contributions to the state budget.

To receive benefits for this category of citizens, it is necessary to provide the tax service with a certificate from a medical institution, which confirms the presence of serious illnesses and disabilities of 1 or 2 groups. This document must be attached to the application.

Former prisoners of concentration camps

The next category of beneficiaries in Moscow are former prisoners of concentration camps, ghettos and other places of forced detention. The main condition for receiving benefits is that during the stay in such camps the citizen was a minor.

The benefit is 100%. To obtain it, it is worth submitting a document confirming the right of a citizen to receive benefits, and an application to the Federal Tax Service of the Russian Federation.

Parent of an adopted or disabled child

One of the parents of a child adopted from an orphanage or a child with any disability group is entitled to receive transport tax benefits.

To get rid of tax liabilities, you must provide the tax officer with the following documents:

• Statement.
• Identification document of the taxpayer.
• Child's birth certificate.
• A certificate from the fact of adoption of a child or a medical certificate confirming that the child has any disability group.

One of the parents of a large family

One of the parents of a family with 3 or more children can receive transport tax benefits and completely get rid of the need to pay it off.

In order to receive benefits, this category of citizens needs the following papers:

• As with most things, a statement.
• Information about the composition of the family or living in Moscow.

are provided to various categories of citizens and are established by regulatory legal acts of the constituent entities 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.

Who is entitled to tax exemptions

The basic 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 tax.

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 privileges on property taxes. In order to use this service, you must select the name of the tax, your region and the tax period. The service will issue information about the law (or other regulatory 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.

Benefits for transport tax in 2015-2016

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.

Who is eligible for transport tax benefits in Moscow

In Moscow, the following are entitled to transport tax benefits:

1. Heroes of the Soviet Union, Russia, citizens awarded the Order of Glory of three degrees.
2. Residents of a special economic zone Zelenograd. The benefit is granted for five years from the date of registration of the car.
3. Companies that provide services for the transportation of citizens (with the exception of taxis).
4. Veterans and disabled veterans of the Second World War and other military operations.
5. Disabled people of the first and second groups.
6. Adoptive parents, guardians / trustees of children recognized as disabled.
7. Citizens who own cars, the engine power of which does not exceed 70 horsepower.
8. Former prisoners of forced detention during the Second World War.
9. Citizens who are entitled to benefits as victims of the disaster at the Chernobyl nuclear power plant, the accident at the Mayak production association (1957), etc.
10. One of the parents in a large family.
11. Citizens who took part in the testing of nuclear weapons and the elimination of nuclear installations.
12. Citizens who suffered radiation sickness (became disabled) due to participation in nuclear weapons testing.

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 motorized sledges are not exempted from paying 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!

economic sense

Most car owners are unaware that they can exempt themselves from paying fees. From the article you will find out who and where exactly will be able to receive transport tax benefits. The considered tax belongs to the regional, it is paid by the owners of vehicles. The payers are both legal entities and individuals. The tax rate is calculated based on the horsepower of the engine. As stated above, the fee is regional. This means that each subject of the Russian Federation has its own transport tax benefits. To find out if you are eligible to take advantage of this benefit, you should contact the tax office in your region and get all the information you need. Next, we will consider who can take advantage of the benefits, using a specific example.

List of beneficiaries (Moscow city)

The legislation for each region establishes transport tax benefits individually. In most cases, these privileges are for pensioners who own one vehicle with an engine capacity of one hundred horsepower, veterans and the disabled. So, let's look at who is eligible for benefits. Transport tax (Moscow) may not be paid by the following categories of persons:

These people are exempt from paying tax, but the benefit is only for one vehicle that is registered to the owner. Engine power should be no more than two hundred horsepower. This provision is valid only in Moscow and the Moscow region.

How to get tax relief

Taxpayers who find themselves on the above list may have a question: "How to get this benefit?" Everything is extremely simple. To receive privileges, you should collect a package of documents (listed below) and take it to the tax office at your place of residence. If two cars are registered to you, then you need to choose only one for which you want to receive a benefit. Use the advice: of course, it is best to choose the transport where the amount of tax payment will be greater.

List of documents

Documents required to provide this service:

• An application that indicates the grounds for receiving benefits (for example, a veteran's certificate) and data on the vehicle (name, registration number, engine power).
• Copy of TIN.
• A copy of the document on the basis of which you should be granted a benefit (certificate).
• Copy of vehicle registration certificate.

Where can I get benefits and pay tax

They pay transport tax at the location of the car, and not at its registration.

This is considered the place of permanent residence of the owner of the vehicle. Let's assume that you live or have a residence permit in Moscow. Then you will pay the transport tax at rates and enjoy the benefits established by the legislation of this city. The documents listed above are sent to the Moscow tax office. You can take them yourself to the Federal Tax Service Inspectorate and transfer them to the document acceptance window or send them by registered mail (best with acknowledgment of receipt).

Transport tax accounting

It is maintained in accordance with the accounting policy adopted by the organization for which one or more vehicles are registered. Legal entities must independently calculate and accrue this tax to the budget and pay it in a timely manner. Individuals are much easier in this regard, for them the specified procedure is done by special services. Namely tax office. She receives all the necessary information from the organization where the vehicles are registered, calculates the amount of tax. Then he sends a tax notice to the owner of the car. Next, consider how the transportation fee is reflected in the accounting of the organization. In most cases, the tax amount is written as:

• Costs for ordinary activities. Attribute the tax to the debit of the sales or production cost account. If the transport is used for the main activity, then the cost of paying the tax should be included in the expenses for ordinary activities. Let's take a closer look at the example of the transactions that the accountant of the organization records. Account 26 is opened in debit in correspondence with the credit of account 68 (debited to the sub-account "Transport tax settlements") - the fee for each transport is accrued. To transfer the tax to the budget, a posting is recorded: debit of account 68 (sub-accounts "Transport tax settlements"), credit of account 51.
• Other expenses. If vehicles are used not for the main activity, but, for example, are rented out, then the costs of paying the tax are included in other costs. It is reflected in the accounting as follows: the debit of account 91 (the sub-account "Other expenses" is opened) corresponds with the credit of account 68 (the sub-account "Transport tax settlements") - the tax is accrued.

How is it calculated

As mentioned above, the vehicle tax is levied on a per horsepower basis. Base rates in all regions are set by their own. For example, in Moscow and the Moscow Region the following tax rates apply for cars: seven rubles for engine power less than one hundred horsepower, twenty for over 100 and up to 125 horsepower. s., thirty - over 125 and up to 150 liters. from. etc. The tax is calculated according to the formula: fee amount \u003d (base rate) x (number of hp) x (number of months of vehicle ownership / months in a year).

Objects of taxation

List of vehicles subject to taxation:

Not subject to taxation:

• rowing and motor boats (engine with a capacity of not more than five horsepower);
• fishing river and sea vessels;
• passenger cars that are intended for use by disabled people (engine up to 100 hp);
• passenger and cargo river, sea and aircraft owned by organizations or individual entrepreneurs engaged in transportation;
• helicopters and planes of medical and sanitary services;
• tractors, cattle trucks, milk trucks, special vehicles for transporting animals and poultry and other special vehicles that are registered with agricultural producers and are used for agricultural work and production;
• vehicles that are wanted, stolen.

Output

Remember that the tax in question is regional, and benefits are set in each area. And to find out if you can take advantage of such privileges, you must definitely contact the tax office of your city and ask about this issue.