The procedure for applying tax rate benefits. Tax benefits: concept, types

The Department of Finance of the City of Moscow on the procedure for applying the corporate property tax benefit provided for in paragraph 1 of Article 4.1 of the Moscow City Law No. 64 dated November 5, 2003 “On the corporate property tax” reports the following.

I. On the issue of applying tax benefits to real estate with an area of ​​less than 300 square meters. meters.

Tax benefit in terms of reducing the tax base by the cadastral value of 300 sq. meters of area of ​​real estate per taxpayer in relation to one object, at the taxpayer's choice, also applies to the owner of real estate with a real estate area of ​​less than 300 square meters. meters. In this case, in relation to such real estate, the tax base is assumed to be zero.

This benefit is provided in respect of one piece of real estate at the taxpayer's choice. In accordance with paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation, the types of real estate recognized as an object of taxation include, in particular, individual premises in administrative, business and shopping centers. Thus, if the taxpayer owns two or more premises in one or more administrative, business and shopping centers with a total area of ​​less than 300 square meters. meters, he has the right to apply this benefit only in relation to one of the premises of his choice.

II. Regarding the conditions for applying the tax benefit in question.

In accordance with Article 11 of the Tax Code of the Russian Federation, the institutions, concepts and terms of civil, family and other branches of legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided herein Code.

Since the Tax Code of the Russian Federation does not contain the concept of “small business entity,” when determining the right to apply the benefit, it is necessary to be guided by the criteria for classifying business entities as small and micro enterprises established by Article 4 of the Federal Law of July 24, 2007 No. 209-FZ “On the Development of Small and Medium-Sized Enterprises.” entrepreneurship".

At the same time, according to paragraph 4 of the said article of the federal law, the category of a small or medium-sized enterprise is changed only if the limit values ​​of the average number of employees and revenue from the sale of goods (work, services) for the previous calendar year are higher or lower than the limit values ​​​​established by law within two calendar years following one after another.

Taking into account the procedure for changing the category of a small business entity, as well as the fact that the condition for granting the tax benefit in question in the current financial year is the average number of employees of the taxpayer for the previous tax period, we consider it sufficient to request documents confirming the average number of employees for the tax period.

In this case, the determination of the average number of employees can be carried out in the manner prescribed by subparagraph 15 of paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation for the application of the simplified taxation system.

In addition, this indicator is reflected in information on the average number of employees for the previous calendar year, which, in accordance with Article 80 of the Tax Code of the Russian Federation, is submitted by the organization (individual entrepreneur who attracted employees during the specified period) to the tax authority no later than January 20 of the current year, and in in case of creation (reorganization) of an organization - no later than the 20th day of the month following the month in which the organization was created (reorganized).

III. Regarding the issue of determining the three calendar years preceding the tax period in which the tax base is subject to reduction.

According to paragraph 3 of Article 6.1 of the Tax Code of the Russian Federation, a calendar year is not any period of time consisting of 12 consecutive months. Taking into account that the tax period for corporate property tax is a calendar year, the three calendar years preceding the tax period are defined as the three calendar years that preceded the calendar year in which the taxpayer plans to use the corporate property tax benefit. For example, for a taxpayer who plans to use the specified benefit in 2014 (or for a separate quarter of 2014), the three previous calendar years are 2011, 2012 and 2013.

Deputy Head of the Department
finance of the city of Moscow
_____________A.Yu. Kovalenko

Tax benefits allow taxpayers to reduce their obligations to the budget, or provide the opportunity for complete tax exemption, but subject to certain circumstances. The main purpose of the tax benefit is to create tax preferences for certain entities in order to stimulate their economic growth. When the conditions for tax breaks are introduced by legal acts, the conditions for their application are also provided. In the article we will consider the types of tax benefits for legal entities and individuals, as well as the procedure for their establishment and application.

Conditions for providing tax benefits

Important! One of the principles for providing tax benefits is the principle of mass participation. That is, the benefit should not be provided to one single taxpayer; the right to the benefit should be granted to a certain group of taxpayers (organizations, entrepreneurs, individuals) that are united according to some homogeneous characteristics.

Tax benefits apply to the following tax groups:

• federal taxes;
• regional taxes;
• local taxes of various types, the procedure for application of which is established by local authorities of municipalities.

Types of tax benefits

If a tax benefit is provided for by the provisions of the Tax Code, then it is valid in each region of the Russian Federation. Local authorities cannot make their own adjustments to the tax preferences established by the Tax Code of the Russian Federation. There are the following types of tax benefits:

1. Complete exemption from tax liability. This relief has a limited scope. An example of this benefit is the imposition of VAT on canteens at educational institutions. The cost of products used to feed students of the institution are not included in the tax base when calculating VAT.
2. Reducing tax through deductions or introducing a limit. For example, transport tax on a truck. Truck owners are allowed to reduce their tax burden through payments they make to the Platon system.
3. Tax credit.

Important! Methods of increasing the period for paying taxes, such as deferment or installments, do not constitute a full-fledged tax benefit. But it allows taxpayers to rearrange the schedule of payment of tax obligations to the budget. At the same time, the total amount of tax (debt to the budget) will remain unchanged.

How tax exemption occurs:

• the taxpayer is provided with tax holidays that have a certain period;
• tax amnesties are carried out, in which the debtor is forgiven penalties and fines, and the principal tax debt is partially written off;
• taxation occurs at a reduced interest rate.

Tax benefits for individuals

For individuals, all types of tax benefits can only be applied in the following cases:

• an individual has a certain status of a beneficiary, belongs to a certain category of citizens (for example, disabled people);
• an individual’s income is not subject to income tax;
• an individual spends money for certain purposes, which allows him to return tax on this amount;
• An individual owns an object of movable or immovable property that is not subject to taxation (Read also article ⇒).

Types of tax benefits for individuals

Tax benefits for individuals are provided for by the Tax Code of the Russian Federation. Among them are:

1. Tax deductions. This type of tax benefit allows you to avoid paying tax on an amount that is allocated for certain purposes, provided that payment has already been made. This happens as follows. An individual pays certain needs that fall under the specified category, after which he presents a supporting document and his income is exempt from income tax. There are 3 types of tax deductions: standard, social and property. Standard ones are provided to all individuals who receive income and have children. It is provided monthly and its amount depends on the status of the child and parent. Social deductions are provided for expenses incurred by an individual for study, treatment, etc. These deductions have a limit on the amount. Property deductions are provided when purchasing a home, as well as when selling cars and real estate. When purchasing a home, the taxpayer receives a tax refund, and when selling, he will be exempt from paying tax on the income received.
2. Property tax benefit. An individual who owns any property is required to pay tax on it. However, in certain cases, real estate may be removed from the list of taxable objects. Property taxes include: premises tax, car tax and land tax. Any premises, including residential premises, owned by an individual must be taxed. However, if the owner of the premises has a certain status, then he is exempt from paying tax. The car tax is set by local authorities, and an individual is exempt from paying the tax if his car does not meet certain characteristics (load capacity, horsepower, etc.). All land plots are subject to land tax, but if certain conditions are met, an individual is exempt from paying this tax.

Important! Tax benefits are provided both on a permanent basis, for a limited period of time, while the circumstances that caused these benefits remain in effect.

Who can receive a tax benefit for a legal entity?

In order for a legal entity to pay taxes on benefits, you will need to contact the tax office for their registration. The procedure will be as follows:

1. Collect the necessary documents and submit them to the tax office at the place of registration.
2. When applying, fill out an application for a certain benefit, which indicates the form of ownership. The application and documents are submitted on behalf of the director, founder, deputy or chief accountant.
3. Expect a decision within 10-15 days.

Important! A company can change its type of activity and choose a simplified taxation system or another special regime. In this case, they will be able to receive complete exemption from certain taxes.

Documents required to obtain tax benefits

When applying to the tax office to receive a tax benefit, in addition to the application, you will need to prepare the following documents:

• OGRN certificate;
• Director's passport;
• Declarations for the last tax period;
• Reports on the company's recent activities;
• Constituent documents;
• Certificate of ownership of the property;
• Documents confirming the right to deduction.

How to apply for a tax benefit for an individual

To receive a tax benefit, an individual must contact the tax office. Excluding standard deductions, their receipt is formalized by the employer by submitting an application and documents confirming the right to deduction.

To receive a benefit, you will need to provide a package of documents to the tax office, which will depend on which category of benefit recipients the individual belongs to. Among the documents are the following:

• passport;
• pensioner's certificate;
• certificate of family composition;
• certificate of disability;
• veteran's certificate;
• other documents confirming the right to the benefit.

Documents regarding the taxable object may also be required, for example:

• property purchase and sale agreement;
• certificate of ownership;
• vehicle registration certificate;
• contract for medical services provided;
• education agreement;
• mortgage agreement;
• other documents.

The full list of documents required to obtain a tax benefit will depend on its type and you can find out this information at the tax office in accordance with your address.

Thus, receiving tax benefits by legal entities and individuals is a right, not an obligation, and their registration does not present any particular difficulties.

Mandatory payments to the budget are made by individuals and legal entities. The rules and regulations regarding these deductions are established by the Tax Code (TC) and amendments to the law. In particular, its paragraphs indicate preferences for certain categories of citizens.

Types of tax privileges

The general principles of relief on mandatory contributions are included in paragraph 407 of the Tax Code. There are different ways to reduce fees. The main ones are:

1. Seizure. It consists of deleting a subject from the number of taxpayers based on categorical criteria.
2. Exemption is also the exclusion of certain amounts from the tax base. Applies, as a rule, to income from the state treasury.
3. Discount. This relief consists of a rate reduction. Available under various conditions:
   • to individuals - due to the payer’s membership in a preferential group;
   • business entities - for certain types of property or activities.
4. A deferment is expressed in moving the date of the final payment due to certain circumstances. Mostly provided individually.
5. The amnesty is intended for legal entities. It consists in the abolition of penalties for overdue obligations.

There is also another deduction: when part of the taxable property is not taken into account when determining the tax base. For example, such a deduction is applied to 6 acres of land for privileged categories of citizens. The latter include:

• pensioners,
• disabled people 1-2 years old,
• participants, disabled people of the Second World War,
• military family members who have lost their breadwinner,
• combatants,
• liquidators of emergency consequences at the Chernobyl nuclear power plant, on the river. Techa, Mayak chemical plant, Semipalatinsk test site.

Who is eligible for benefits

Tax benefits in 2019 are eligible for:

• citizens with disabilities of groups 1 and 2;
• (three or more minors);
• other.

Citizens can apply for relief under the following conditions:

• availability of preferential status;
• receiving income exempt from taxation;
• the presence of property for which preferences are laid down in the legislation;
• payment for services for which deductions are provided.

Based on the principle of assignment, tax preferences are divided into:

• all-Russian;
• regional.

Tax breaks for veterans

A large group of veterans is divided into several subgroups. In the Tax Code they are designated together, since they are given equal preferences. According to the law, veterans include:

• Heroes of the Soviet Union and the Russian Federation;
• Knights of the Order of Glory of three degrees;
• participants of the Second World War and other military operations;
• widows and other family members (dependents) of soldiers who died in the line of duty.

The listed persons are entitled to the following benefits:

Hint: in the constituent entities of the federation, veterans are provided with the following exemptions on transport fees:

• cancel;
• partial reduction (cancellation) taking into account the vehicle's power;
• discount.

Do you need information on this issue? and our lawyers will contact you shortly.

Tax privileges for people with disabilities

People with health limitations are assigned a specific disability group. To do this, they need to contact the government agency - the medical and social examination. After a comprehensive examination, the citizen receives a certificate of disability.

The document gives the right to receive the following concessions on mandatory fees:

For information: mandatory taxes are imposed on the following types of owned property:

• apartments;
• Houses;
• unfinished objects;
• garages;
• places for cars;
• other.

Tax benefits for pensioners

The right to assign the majority of preferences for mandatory deductions to the budget has been transferred from the center to the subject of the federation.

The paragraphs of the Tax Code list fees on which local authorities make their own decisions. Namely:

From January 1, 2019, the above rules will also apply to pre-pensioners, that is, to persons of pre-retirement age who would have acquired pension rights under the old legislation in force until December 31, 2018 inclusive. Information on the classification of citizens as pre-retirement people will be contained in the Unified State Information System and transmitted through interdepartmental interaction channels. Pre-retirees themselves can also request such data directly from the Pension Fund in any available way.

Tax benefits for large families

In the Russian Federation, families with many children are those in which three or more minors were raised during the reporting period. These include guardians who care for a specified number of wards and their own children.

Important: some regions have different rules for recognizing a family with many children. It is used when assigning local preferences.

Within the framework of all-Russian legislation, families with many children can claim a standard deduction (218th paragraph of the Tax Code). It is provided to both parents for each minor according to the rules given in the table:

Local legislators set standards for deductions for:

• vehicle;
• land allotment.

For example, in the Russian capital, families with many children are exempt from making mandatory payments for one car per family.

In addition, the legislation provides for concessions for large families engaged in farming. They are:

• cancellation of land retention for a certain period;
• reduction of tariffs for other payments.

Benefits for legal entities and individual entrepreneurs

Legal entities and individual entrepreneurs can claim a wider range of preferences from the state. They are established at the national and regional levels. The fact is that part of the fees is transferred to the federal budget, and some to the local budget. According to them, the rules of the appropriate level are established.

The main one for market entities is value added tax (VAT). Several different preferences have been established for it:

Agricultural producers are entitled to exemption from transport retention of the following types of equipment (section 358 of the Tax Code):

• tractors;
• self-propelled combines;
• special machines used in production.

Property benefits are granted to:

• public associations of disabled people;
• religious organizations;
• manufacturers of pharmaceutical products;
• institutions of the penal system and others.

Income tax discounts are available to the following market participants:

• companies involved in social services;
• medical organizations;
• educational institutions;
• entities conducting economic activities in special economic zones.

Procedure for registering tax privileges

Registration of fiscal benefits for individuals occurs on an application basis. This requires the initiative of the applicant.

The algorithm for contacting the Federal Tax Service office is as follows:

1. Independent determination of preferential rights based on current legislation.
2. Collection of necessary documents.
3. Writing an application to the Federal Tax Service:
   • by personal visit;
   • on the State Services website.
4. Waiting for papers to be verified and eligibility confirmed.

The main package of documents includes the following:

• applicant's passport;
• declaration in form 3-NDFL;
• certificate of income for the reporting period;
• paper confirming the right (preferential certificate, ITU certificate, etc.);
• application in the prescribed form (the form is provided on site).

The remaining papers depend on the type of collection. For example, to receive a social deduction you must attach:

• an agreement with an institution to receive medical or educational services;
• certificate of ownership of housing;
• receipts confirming payment of the appropriate fee;
• confirmation of family ties with the person who received the declared services.

The standard deduction is provided at the place of employment. To take it into account in calculations, you must provide the following to the accounting department:

• birth certificates of children (including adults);
• certificate of disability of the child (if available).

Popular questions and answers on tax breaks

Are there any relaxations on mandatory contributions for investors?

Yes. There are rules in the legislation that exempt investors from personal income tax. They are:

• the period of holding the shares must exceed three years;
• after the specified period, a person can reduce the income in the declaration by 3 million rubles. for each reporting period.

For information: a different, more attractive mechanism has been introduced for large investors.

Are there any benefits for vehicle buyers?

The current regulations establish only one category of drivers exempt from paying the transport tax. These are owners of specialized cars for the disabled. Other citizens can take advantage of the innovative state program. It involves government assistance in repaying loan interest when purchasing certain types of cars. So, in 2017, the budget paid 5.5% of the rate.

Should an agricultural producer place a property lien on objects included in the list of fixed assets?

Paragraph 4, 374 of the Tax Code establishes a rule that exempts agricultural producers from such fees. The rule has been in effect since 2013. Real estate, which is a fixed asset, is not taxed if it is used in the production of products.

Can a pensioner receive a deduction for the purchase of real estate if he does not work officially?

• they are compensated for part of the expenses for the purchase of residential premises;
• You can apply if the pensioner had taxable income during the three previous years.

Dear readers!

We describe typical ways to resolve legal issues, but each case is unique and requires individual legal assistance.

To quickly resolve your problem, we recommend contacting qualified lawyers of our site.

Last changes

From January 1, 2018, the format of application forms for applications to the Federal Tax Service for the purpose of providing tax benefits, including transport, land, and property taxes, has changed.

Now citizens are not required to provide the tax authorities with documentation confirming their entitlement to tax privileges. The Federal Tax Service must request such information from organizations and institutions independently.

Watch a video about tax breaks

February 17, 2018, 01:48 March 3, 2019 13:39

FIRST CAPITAL LEGAL CENTER
Moscow, Lubyansky proezd, 5, building 1
(495 ) 649-11-65; (985 ) 763-90-66

Question: About providing tax benefits for land tax to disabled people.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

The Department of Tax and Customs Tariff Policy has reviewed the letter on the issue of applying land tax benefits and reports the following.

In accordance with Art. 15 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), land tax refers to local taxes.

This tax is one of the main sources of formation of the revenue base of local budgets, funds from the payment of which are directed to solving socio-economic problems facing local governments.

Based on Art. 387 ch. 31 “Land Tax” of the Code, land tax is established by the Code and regulatory legal acts of representative bodies of municipal formations, is put into effect and ceases to be in effect in accordance with the Code and regulatory legal acts of representative bodies of municipal formations and is obligatory for payment in the territories of these municipal formations.

Article 395 of the Code establishes a list of categories of taxpayers exempt from paying land tax. This category of taxpayers, such as disabled people, is not included in this list.

At the same time, in accordance with paragraph 5 of Art. 391 of the Code for the categories of taxpayers specified in this paragraph, the tax base when calculating land tax is reduced by a tax-free amount of 10,000 rubles. per taxpayer in the territory of one municipality (federal cities of Moscow and St. Petersburg) in relation to a land plot owned, permanent (perpetual) use or lifelong inheritable possession.

Such taxpayers, in particular, include disabled people with disability group I, people with disability group II established before January 1, 2004, and people with disabilities since childhood.

It should be borne in mind that, according to paragraph 2 of Art. 387 of the Code, when establishing land tax, regulatory legal acts of representative bodies of municipalities may establish tax benefits, the grounds and procedure for their application, including establishing the amount of land tax-free amounts for certain categories of taxpayers.

At the same time, we draw your attention to the fact that, on the basis of clause 2 of Art. 34.2 of the Code, written explanations to taxpayers on the application of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of municipalities on local taxes and fees are provided by the financial authorities of the constituent entities of the Russian Federation and municipalities, respectively.

Deputy Director

Department

A.V.SAZANOV

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According to Article 395 of the Tax Code of the Russian Federation, the following may be exempt from taxes:

· Religious organizations. They do not pay tax on the land on which their buildings and structures are located.

· Criminal - executive and correctional institutions. They may not pay land tax for the territories in which they are located.

· Objects for special mobilization purposes (airfields, training grounds and military bases).

· Scientific organizations of Russian academies.

· Organizations of disabled people of all-Russian significance.

· Enterprises engaged in road maintenance.

· Organizations engaged in artistic crafts (in relation to land tax).

· National minorities of the Far North, Siberia and the Far East. They do not pay land tax for those territories where their traditional way of life, national culture and crafts are supposed to be recreated.

A natural person is an individual person who is a subject of law. The Tax Code of the Russian Federation clearly defines who is granted tax benefits and gives their detailed classification. The following types of benefits are available to ordinary citizens of the Russian Federation:

1. Standard tax deductions. This is a benefit that reduces personal income tax. These deductions are provided to combat veterans, World War II participants, liquidators of the Chernobyl accident and victims of this accident, parents, guardians and trustees who support children. These deductions include tax breaks for pensioners, tax breaks for veterans of labor and tax breaks for large families. The size of such deductions depends on the category of the individual and the number of children in the family (for parents and guardians). For example,

· these deductions for combat veterans and WWII participants amount to 500 rubles;

· Chernobyl victims and disabled people of the Great Patriotic War – 3,000 rubles;

· Parents with one or two children - 1,400 rubles, three or more children with disabilities - 3,000 rubles.

To apply for this type of deduction, you need to contact either the employer directly or the local tax office, where, along with submitting a report for the past year, you need to write an application for this tax benefit, providing documents confirming the right to claim it. These are photocopies of identification (passports and birth certificates of children), documents confirming special statuses and categories (Chernobyl Nuclear Power Plant, World War II, disability), marriage certificate. The deadline for such a deduction is the last day of the month from the date of filing the application.

2. Social tax deductions. This is one of the types of tax benefits that are provided to pay off expenses that went towards various social needs. For example:

· Charity activities. This type of benefit can be provided to scientific organizations, cultural, educational, healthcare, social policy and religious institutions, as well as schools and kindergartens. The amount of this benefit corresponds to the amount of funds spent on charity. But this amount should not exceed 25% of all income for the last tax year.

· Getting an education. A similar benefit is provided to parents, guardians and trustees whose children are receiving education (up to 24 years of age), or to persons who are studying themselves. The amount of this benefit corresponds to the amount spent on training, but does not exceed 50,000 rubles.

· Medical service. Almost all individuals can claim this benefit. Social benefits in 2016 in this area proportionally correspond to the amount spent on treatment (but not more than 50,000 rubles)

To receive this type of benefit, you need to contact the tax office at your place of residence, submit an application and documents that guarantee the right to this benefit. These are checks and other documents confirming expenses and a certificate of income in form 2-NDFL. The preferential tax period is one calendar year.

3. Property tax payments, which, according to the Federal Law of the Russian Federation “On the property tax of individuals,” are the most common among citizens. Citizens of the Russian Federation who have bought or built housing here are entitled to this benefit. Since many of these people buy housing with a mortgage, there are special tax benefits for mortgages for these purposes. They apply to many categories of citizens, such as disabled people and WWII participants, young and large families, disabled people or families raising a disabled person.

4. The amount of such payments is calculated from 13% of the price of housing at the time of purchase or 13% of interest on the mortgage loan. But they cannot exceed 390,000 rubles.

You can apply for a property tax deduction starting from 2016 without waiting for the new financial year. To do this, you need to contact the tax office, write an application and provide the following documents: a purchase and sale agreement, checks and documents confirming the expenditure of certain funds on the construction and renovation of housing, and a certificate in the form of 3-NDFL. The terms of such deductions range from 1 to 3 years.

5. Investment tax deductions, which are provided to individuals who have individual investment accounts and positive financial results for a certain payment period. This deduction corresponds to the amount that was contributed for the previous financial year. But the amount of this benefit should not exceed 400,000 rubles. To receive this assistance, you need to submit a 3-NDFL declaration to the tax authority. The payment period is one tax year.

6. Professional tax deductions are a refund of the amount that the taxpayer spent on certain purposes, and was able to document this. This benefit can be obtained by lawyers, intellectual property owners, notaries and persons engaged in entrepreneurial activities. These categories can receive a benefit in the amount of 20% of the income they receive.

7. To receive this investment deduction, you need to apply to a tax agent, providing him with a declaration in form 3-NDFL. The taxpayer must do all this by April 30. And by June 15 he will receive the desired amount.

8. Tax exemption in case of double taxation. Residents of the Russian Federation who have paid taxes outside its borders, and persons who are not tax residents of the Russian Federation and wish to be exempt from paying taxes there, are exempt from the second payment. To obtain it, you need to contact the Ministry of Taxes of the Russian Federation and submit the relevant documents indicating that tax payments were made in another state. Taxes will not be collected from such a person again in the Russian Federation.

Regional tax incentives

In addition to national deductions, there are regional tax benefits that apply in certain regions of Russia. The most common ones include:

· Benefits for land tax, which applies to disabled people of groups I and II and disabled children, Heroes of Social. labor and heroes of Russia, holders of the Order of Glory, veterans and disabled people of the Second World War and liquidators of the Chernobyl accident. The size of this payment corresponds to 100,000 rubles for each person. These benefits must be issued in the usual way, by contacting the tax office of your microdistrict.

· Transport tax benefits are provided to veterans and disabled people of the Great Patriotic War, participants in combat operations, Heroes of the Soviet Union, the Russian Federation, Socialist Labor, disabled people of groups I and II and Chernobyl victims, pensioners whose cars have a capacity of up to 150 horsepower. These categories are not subject to taxation in this regard.