Documents of tax benefits to the transport tax. Vehicle tax relief

The procedure and terms for paying transport tax in Moscow

The tax for each vehicle is paid in full rubles (50 kopecks and more are rounded up to the whole ruble, and less than 50 kopecks are not taken into account) to the budget of the city of Moscow.

Taxpayers-organizations pay tax no later than February 05 of the year following the expired tax period. During the tax period, the payment of advance tax payments by taxpayers - organizations is not made.

Thus, organizations need to pay transport tax for 2018 - before February 05, 2019, for 2019 - before February 05, 2020. More details about order of tax payment by legal entities read the article at the link.

The deadline for paying transport tax for 2019 for legal entities in Moscow is February 05, 2020

citizens pay vehicle tax on the basis of tax notice sent by the tax authority. The amount of tax on a car is determined by the tax authorities on the basis of information that is submitted to the tax authorities by the authorities that carry out state registration vehicles in the territory Russian Federation. Individuals must pay transport tax in accordance with the general procedure no later than December 1 of the year following the expired tax period, that is, in 2019, the tax is paid for 2018, respectively, at the rates established for 2018, and car tax for 2019 - until December 01, 2020.

Deadline for tax payment for citizens: since 2016, the deadline for paying transport tax on a car for individuals has changed - now the tax must be paid before December 01 (previously, the payment deadline was set before October 1).

Transport tax is payable no later than December 1 of the year following the expired tax period. That is, the car tax for 2018 must be paid before December 1, 2019, for 2019 - before December 1, 2020., and for 2020 - until December 1, 2021. If December 01 is a non-working day, the due date is postponed to the next business day.

The deadline for paying transport tax on a car in Moscow in 2020 is until December 01, 2020 (the tax is paid for 2019)

Transport tax rates in Moscow

Tax rates for cars in Moscow are set accordingly depending on engine power, jet engine thrust or gross tonnage of vehicles per horsepower of engine power vehicle, one kilogram of jet engine thrust, one register ton of vehicle, or vehicle unit in the following quantities:

Note,when levying car tax apply increased vehicle tax rates for expensive cars worth more than three million rubles.

Attention:due to the fact that the final tax amount depends on the category and brand of the car, its power, we do not recommend using online calculators. The most accurate calculation is achieved by simply multiplying the power of the car by the tax rate (taking into account the increasing coefficients for expensive cars).

Transport tax benefits in Moscow

The law of the city of Moscow “On transport tax” completely exempts from paying tax:

1. organizations providing services for the transportation of passengers by urban passenger transport common use, - for vehicles carrying passengers (except for taxis);
2. residents of special economic zones of a technical-innovative type created on the territory of the city of Moscow (hereinafter referred to as special economic zones) - in relation to vehicles registered to these residents, from the moment they are included in the register of residents of a special economic zone. The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle. The right to a benefit is confirmed by an extract from the register of residents of the special economic zone, issued by the management body of the special economic zone;
   • 2.1. organizations recognized as managing companies of special economic zones and carrying out activities for the purpose of implementing agreements on the management of special economic zones - in relation to vehicles registered to these organizations, from the moment of conclusion of agreements on the management of special economic zones with the federal executive body authorized by the Government of the Russian Federation . The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle - the benefit has been introduced since 2018;
   • 2.2. managing companies of the international medical cluster and project participants who have concluded agreements on the implementation of the project with management company of the international medical cluster and carrying out project implementation activities on the territory of the international medical cluster - in relation to vehicles registered to the management companies of the international medical cluster and project participants. Benefits are provided to project participants from the moment of concluding an agreement on the implementation of the project with the management company of the international medical cluster - the benefit is applied from 2018 to 2028;
3. Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees,
4. veterans of the Great Patriotic War, invalids of the Great Patriotic War - for one vehicle registered for citizens of these categories;
5. combat veterans, combat invalids - for one vehicle registered for citizens of these categories;
6. disabled people of I and II groups- for one vehicle registered for citizens of the specified categories;
7. former minors concentration camp prisoners, ghettos, other places of detention created by the Nazis and their allies during the Second World War - for one vehicle registered for citizens of these categories;
8. one of the parents (adoptive parents), guardian, guardian of a disabled child - for one vehicle registered for citizens of these categories;
9. persons who own passenger cars with engine power up to 70 Horse power(up to 51.49 kW) inclusive - for one vehicle of the specified category, registered for these persons;
10. one of the parents (adoptive parents) in a large family- for one vehicle registered for citizens of the specified categories;
11. Chernobyl victims - for one vehicle;
12. individuals who, as part of special risk units, directly participated in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities - for one vehicle registered for citizens of these categories;
13. individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology - for one vehicle registered for citizens of these categories;
14. one of the guardians of a disabled person from childhood, recognized by the court as incompetent - for one vehicle registered to citizens of this category;
15. persons who have vehicles equipped exclusively with electric motors - in relation to the indicated vehicles registered to these persons (the exemption is applied from 2020 to 2025).

Old-age pensioners do not have transport tax benefits in Moscow.

Important. The benefits listed in subparagraphs 3-8, 11-14 do not apply to cars with engine power over 200 hp. (over 147.1 kW).

For individuals Benefits are granted upon application on the basis of a document confirming the right to the benefit. If the taxpayer has the right to receive benefits on several grounds, the benefit is granted on one basis at the choice of the taxpayer.

Benefits do not apply to water, air vehicles, snowmobiles and snowmobiles.

In case of occurrence (loss) of the right to benefits during the tax period, the tax amount is calculated taking into account the coefficient determined as the ratio of the number of full months preceding the month (following the month) of the emergence (loss) of the right to benefits, to the number of calendar months in tax period. In this case, the coefficient is calculated up to three decimal places.

Prepared by "Personal rights.ru"

Transport tax (TN) is a non-targeted fee that car owners pay in local budgets. Previously, funds were spent by local authorities on the construction of roads, today this practice has been canceled. Moreover, the more horsepower the vehicle has, the higher the amount of tax the owner has to pay. The size of the tax is related not only to the engine power, but also to the mass of the car, as well as its age and class.

Of no small importance is the region where the car is registered, because the tax rates in them are different. To calculate the approximate amount of tax, motorists can use special online calculators. However, every car owner should be familiar with the basic calculation rules.

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Some categories of car owners have benefits for paying VAT, they are established by both federal and local authorities. The issue of increasing the TN has long been discussed in the press, but no one has the exact information yet.

This situation does not please car owners at all, but it is important for them to know that benefits for transport tax in 2020 will not change, although innovations are expected. To date, the innovation has affected only a penalty in the amount of 20% of the amount of tax not paid on time due to the lack of notification from the tax office. The absence of a receipt with the calculated amount of TN is not an excuse.

The conditions for calculating the tax and benefits are still preserved. It is better to find out their exact list at the place of registration of the car owner or the registration of the enterprise, since local authorities are allowed to remove and add some benefits.

If the vehicle was purchased recently, then first the owner needs to find out whether it is generally subject to taxation. Because vehicles (TC) that are mechanically driven and have a certain engine size are subject to taxation.

It is also important to understand that when a beneficiary has several units of transport, this does not mean that everyone will be exempted from paying TN. He will have to decide for which transport the exemption will apply.

Central conditions

Taxation of transport, as well as tax incentives, is regulated by certain articles. tax code. Not only the owners, but also the transport itself can be exempted from payment in whole or in part.

Important Notes and the Law

TN belongs to the category property taxes. The payer of the tax is the person to whom the vehicle is registered. But the payment of TN by individuals and legal entities differs significantly. The calculation of the amount for individuals is carried out by the territorial office of the National Assembly, sending a notification to the postal address of the owner of the vehicle. It is for them that the legislator has provided most of the benefits.

Legal entities are required to independently calculate the tax. The TS must be paid before the end of the year following the reporting year. But specific dates are set by regional laws, so they can vary significantly.

By providing tax benefits to certain categories of citizens, the state tries to:

• increase the level of well-being of a certain part of the country's population;
• reduce transport costs;
• other.

In some regions, beneficiaries may pay minimum amounts or not pay TN at all. TN accrual is set to state level, therefore, regional laws should be within the framework of the provisions of the Tax Code, where the main section on this issue is chapter 29.

It consists of articles regulating:

Who is exempt from paying

The list of vehicles that are objects of taxation, according to Art. 358, paragraph 1 consists of:

• cars;
• scooters;
• motorcycles;
• buses;
• other self-propelled machines and mechanisms that are caterpillar and pneumatic;
• aircraft;
• helicopters;
• ships;
• sailing ships;
• boats;
• snowmobiles;
• snowmobile;
• motor boats;
• jet skis;
• non-self-propelled vehicles;
• other air and water vehicles.

Paragraph 2 of the same article of the Tax Code establishes a list of vehicles that should not be taxed with VAT.

Owners are exempt from paying:

• rowing and motor boats with engines up to 5 hp. With.;
• passenger cars equipped for use by disabled people that were received or purchased through the social security authority (they must have a power of up to 100 hp);
• passenger and cargo air, river and sea ​​vessels owned by carriers;
• tractors, self-propelled combines, special agricultural machines;
• Vehicles that are wanted on the fact of theft or theft, which must be documented.

In July 2020, the legislator introduced a benefit for owners of heavy trucks. The benefit will be valid until 2020 and applies to individuals and legal entities. According to regional laws, both citizens and enterprises can be exempted.

But basically the benefits have a social orientation, when certain categories of persons or subjects economic activity exempted from payment in whole or in part by reducing tax rate. The legislator provides individuals with a benefit only for one vehicle, which they own.

Features for pensioners

Some territorial entities provide significant benefits to pensioners, i.e. persons who have taken a well-deserved rest in old age:

• men at 60;
• women at age 55.

In another case, a pensioner may be a person who received a pension “for harm” or “for illness”, due to the loss of a breadwinner, that is, when the retirement age comes much earlier. In order to receive a benefit, a pensioner should apply to the local authority with a request for its provision.

If the pensioner does not report that he is entitled to a discount, he will have to pay TN for general conditions. The size of the discount for pensioners in different regions of the country is different.

Examples are the following regions:

In some regions, the benefit is provided only under certain conditions, for example, to receive a discount in:

• Khabarovsk Krai requires 35 and 40 years of service respectively for women and men;
• Karelia needs to receive a social pension or be a military pensioner;
• Tomsk region you must own a caterpillar or pneumatic vehicle;
• Magadan region the pensioner must not work or be in business.

Who falls under the categories of transport tax benefits in 2020

The legislator at the federal level has established the categories of citizens who are entitled to benefits for the payment of TN, these include:

• participants in hostilities during the Second World War;
• disabled and combat veterans;
• Heroes of the SS and Russia;
• WWII veterans;
• guardians, adoptive parents, trustees, one of the parents of a child with a disability;
• disabled, but except for group 3;
• one adoptive parent or parent in a large family;
• persons owning a vehicle with a capacity of up to 70 hp. With.;
• persons who carry disabled citizens, but the vehicle must belong to the latter;
• liquidators of the Chernobyl nuclear power plant and Mayak;
• persons who received exposure as a result of testing equipment or weapons.

How to apply

For a car owner, it is important on what basis he can be classified as a beneficiary if:

• taxation of the vehicle is not provided, then the car owner does not need to take any action;
• The vehicle is taxed, but there are circumstances on the basis of which it receives an exemption, then it is necessary to take advantage of the preemptive right to the benefit and submit an application along with supporting documents.

The car owner must confirm his status, then the application for the application of benefits will be accepted for consideration. To do this, a citizen or an enterprise applies to the territorial branch of the National Assembly, to which it belongs at the place of registration or registration as a business entity. The application shall indicate data on the vehicle, its owner, the basis for classifying it as a preferential category, and other information.

If the application is submitted by an individual, then in addition to the application, it is necessary to submit:

• a copy of the passport;
• document on the right to own the vehicle;
• a document proving belonging to a certain category of citizens, which is exempt from paying TN;
• other.

If an applicant has the right to become a beneficiary on several grounds at once, he will need to choose one to receive a preference. The citizen signs the application with his own hand and puts down the date of registration in it.

Stages of preparation

When applying for a benefit, a citizen must remember that he may encounter various difficulties. Physical and legal entities are entitled to a benefit on various grounds, respectively, if a citizen is disabled, then he will need to present a certificate. When benefits are due to a disabled society, other documents are needed.

What are the subtleties

It is actually not easy to get an exemption from paying TN, despite the citizen’s retirement age and the availability pension certificate. The algorithm for passing the procedure and the list required documents may be different in different regions RF. These requirements are set by local authorities.

The regions have also developed documentation that legitimizes any action of the executive body. Before contacting the tax office with an application, it is necessary to find out all the changes that have been introduced.

Release Details

In the city of Moscow, on the basis of the law on transport tax, developed by the local administration, the following are exempted from paying TN:

• guardians of children with childhood disabilities who are recognized as incapacitated, the vehicle must belong to the disabled person;
• persons who received radiation sickness or disability because they were in the area where equipment (weapons) were tested or were participants in the action;
• Chernobyl liquidators;
• one of the adoptive parents or parents who are raising 3 or more children;
• owners of cars with a power of up to 70 liters. With.;
• parents, guardians, adoptive parents, trustees raising a disabled child;
• persons who during the Second World War became prisoners of concentration camps or other places of detention;
• disabled people 1–2 groups;
• veterans and disabled combatants, WWII;
• Heroes of the SS, Russian Federation, persons awarded the Order of Glory 3rd degree;
• residents of the Zelenograd economic zone receive a benefit for 5 years;
• organizations transporting passengers by urban and public transport, except for taxis.

The majority of pensioners who have retired on a well-deserved retirement do not have benefits for the city of Moscow, but only some categories.

Registration procedure

You can apply for benefits in 2 ways:

• Submit the application and necessary documents to the National Assembly in person. The application must be made in 2 copies.
• Send by registered mail, you will have to enclose an inventory of copies of the attached papers.

If documents are submitted, for example, by a pensioner, then the standard package includes a pension, a technical passport of the vehicle, where he is recorded as the owner, a car registration certificate. If a pensioner has several vehicles, he is allowed to choose the one to which the benefit will apply.

Other formalities

The tax is paid by the owner from the moment the vehicle is registered with the traffic police.

In another case, the car owner becomes a taxpayer as soon as transit numbers are issued to him, for example, for moving:

• to another region for vehicle registration;
• to the manufacturer's factory for reassembly.

If the vehicle is driven by a person on the basis of a power of attorney, the responsibility for paying the tax still rests with the owner. If the vehicle is registered for a minor child or a disabled child, then the responsibility for paying the VAT rests with his legal representative.

Many car enthusiasts do not even suspect that they can use such a right as exemption from paying vehicle tax annually.

The transport tax is regional, therefore tax incentives for transport tax for each subject of the Russian Federation their own. In order to find out if you can take advantage of this benefit and not pay tax on your car at the end of the year, you should contact your tax authority and ask them this question.

In this article, we will consider who can take advantage of the exemption from paying transport tax in Moscow.

• Heroes of the Soviet Union, Heroes of the Russian Federation have the right not to pay transport tax for one vehicle that is registered to them, with an engine power of not more than 200 hp. inclusive;

• veterans of the Great Patriotic War, disabled veterans of the Great Patriotic War have the right not to pay transport tax for one vehicle that is registered to them, with an engine power of not more than 200 hp. inclusive;

• combat veterans, combat invalids have the right not to pay transport tax for one vehicle that is registered to them, with an engine power of not more than 200 hp. inclusive;

• disabled people of groups I and II have the right not to pay transport tax for one vehicle that is registered to them, with an engine power of not more than 200 hp. inclusive;

• one of the parents (adoptive parents), guardian, trustee of a disabled child has the right not to pay transport tax for one vehicle that is registered to them, with an engine power of not more than 200 hp. inclusive;

• owners cars with an engine power of up to 70 horsepower (up to 51.49 kW) inclusive, have the right not to pay transport tax for one vehicle that is registered to them;

• one of the parents (adoptive parents) in a large family has the right not to pay transport tax for one vehicle that is registered to them;

• Chernobyl victims, persons exposed to radiation due to the accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River, citizens exposed to radiation due to nuclear tests at the Semipalatinsk test site "have the right not to pay transport tax for one vehicle that they are registered, with an engine power of not more than 200 hp. inclusive;

• persons who, as part of special risk units, directly participated in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities have the right not to pay transport tax for one vehicle that is registered to them, with an engine power of not more than 200 liters .With. inclusive;

• persons who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology, have the right not to pay transport tax for one vehicle that is registered to them, with a capacity engine no more than 200 hp inclusive.

If you have 2 or more cars, then you need to choose only 1 for which you do not want to pay tax, namely, for which the taxable base (capacity) is higher. If you are a beneficiary in several categories (grounds). Then in your case, you can also not pay tax for only 1 vehicle.

Before writing this article, we got acquainted with the transport tax benefits of other regions and it can be noted with confidence that in Moscow the list of beneficiaries is very expanded.

For those categories of people who have found themselves on the list of beneficiaries, the question probably arises: How can you get this benefit and not pay tax? The answer is simple: You need to collect a package of documents and submit it to the tax authority at the place of residence.

List of required documents for obtaining transport tax benefits:

• An application to the tax authority at the place of registration about your right to use the benefit, indicating the basis for the benefit (certificate of a veteran of military operations, Chernobyl certificate) and indicating the data on the car (name, registration number, engine power-hp);

Tax legislation obliges all owners of vehicles (hereinafter also referred to as TS) to regularly make contributions. But for certain people for certain reasons tax burden turns out to be unreasonably high. Therefore, they are entitled to tax breaks. In 2018, the mechanism and timing of the introduction Money not changed.

Main regulatory framework

Who pays for what

The main feature is that the transport tax regulates both federal and regional legislation. Each owner must pay various kinds TS:

• motorcycle;
• car;
• bus;
• helicopter, aircraft;
• yachts, boats;
• jet ski, etc.

The term for depositing funds starts from the moment of registration with the traffic police and occasionally - obtaining transit numbers. They can be issued in different cases. For instance:

• a trip by car outside Russia (for permanent residence);
• the need to transport the vehicle to the manufacturer, as additional installation of equipment kits is required.

In the first case, the issuance of "transits" occurs after deregistration. And in the rest - before. Such requirements are established in the order of the Ministry of Internal Affairs of 2008 No. 1001. As a result, the transport tax for transit numbers is paid only upon registration with the traffic police

Nuances to be aware of:

• if the owner of the vehicle issues a power of attorney to another person, the obligation to pay tax does not pass with this;
• when the transport is registered for a minor, the tax must be paid by his legal representatives: parents, guardians, trustees.

Transport tax benefits in 2018

It is curious that the concept of "benefit" is absent in the legislation at all. So it is customary to conditionally call the possibility of owners of various modes of transport to be exempted from tax payments under certain circumstances. This is likely for (see table):

Note: the owner of the property, who falls under several categories of beneficiaries at once, can claim only one of them (optional).

Federal transport tax relief

They can be counted on by owners of vehicles with a maximum permissible weight of 12 tons or more and registered in the register of toll collection for damage caused to the road. It provides a number of contributions per year. And it matters how total amount correlates with the value of the transport tax (see table).

Within the framework of the Platon system, the cost per km is now 1.53 rubles (a coefficient of 0.41 is applied to the amount of the fee, which is 3.73 rubles / km). However, from April 15, 2017, due to an increase in the coefficient to 0.51, the fee will increase and amount to 1.90 rubles. (Decree of the Government of the Russian Federation of March 24, 2017 No. 330).

Moratorium on tariff indexation in accordance with the actual change in the index consumer prices extended until June 30, 2018. But starting from the 2nd half of 2018, the Platonov tariff, most likely, will grow again. His annual indexation provided in accordance with the change in the consumer price index (CPI) for the period from November 15, 2015, when the Plato system was put into effect (clause 2 of Decree of the Government of the Russian Federation of 06/14/2013 N 504).

Transport tax benefits in Moscow

We will consider regional benefits using the example of the capital and the Moscow region. First, let's get acquainted with the information for residents of Moscow.

Transport tax benefits in the Moscow region

The following table shows who is exempt from transport tax in the Moscow region.

When a payer falls into one or more of the categories, selections and formalities will need to be made in order to prove eligibility.

Do pensioners get tax breaks?

Pensioners are a category of citizens who have one source of income. They often provide various discounts and benefits. With regard to the transport tax, the situation is as follows: the legislation does not contain norms that unambiguously exempt them from payment. However, on the basis of Art. 356 of the Tax Code of the Russian Federation, such benefits may include normative act specific region.

EXAMPLE
There are no direct benefits for the elderly in Moscow, but the heroes of the USSR, veterans and people affected by nuclear disasters are exempted from payment.
In the Moscow region, they are provided only in cases where provided by law No. 151/2004-OZ.

The features of providing transport tax benefits to pensioners in some other territories of Russia are shown in the table.