The RF Tax Code sets a transport tax for pensioners (Part 2, Chapter 28 of Section 9 - "Regional Fees"). The legislation does not contain rules exempting pensioners from paying motor tax. But the acts of the municipality may provide for social regional benefits.
Vehicle Tax
Any subject of the Russian Federation that regulates the taxation of the population establishes its own procedure for applying benefits to persons who have reached retirement age. Therefore, citizens specify all questions regarding the registration of subsidies independently at local tax service departments.
Privileges for vehicles are of a notification nature and are applied after a citizen sends an application to state bodies. Prior to filing an application, payment of transport tax by pensioners is carried out in full on the basis of Article 356 of the Tax Code.
If the property of a citizen who has reached retirement age has more than one car, then you can count on reducing the rate on one vehicle. A person counting on a privilege has the right to independently choose which car to reduce the percentage of.
Transport tax (2015) for pensioners is not taken into account if the property is equipped with a car equipped for use by people with disabilities or a car received from the social protection of the population with a capacity of not more than 100 liters. with.
Getting benefits
To apply for a discount, an application is submitted to the tax authority at the place of residence. Regional services accept a free-form application. But the document should reflect specific information about the person, the purpose and basis for obtaining benefits:
- initials of the applicant;
- initials and position of the employee receiving the documents;
- full name of the tax service;
- applicant's TIN number;
- information from the passport;
- place of registration of a citizen, contact information;
- request;
- grounds for receiving benefits;
- details and a list of documents attached to the application;
- date and signature.
It should be borne in mind that the transport tax (benefits for pensioners 2015) is determined by the laws of the area where the citizen resides. Therefore, the discount in each individual region may differ, as well as the rules for providing discounts.
Preparation of a package of documents
A package of documents is attached to the application:
- passport, copy of pensioner's certificate;
- a copy of the passport for vehicles confirming the pensioner's right to own a car;
- copies of documents certifying the right to an exemption: disability certificate, Title for a passenger vehicle with a capacity of not more than 100 liters. c and other documents.
Depending on the region of residence, a set of papers may vary. Information is specified in the tax service. Only after all the certificates have been submitted, the applicant will be able to receive a discount, and until that time pensioners pay the full amount of the transport tax.
Application
The legislation allows that the application for a reduction in the amount is submitted personally in paper form, by mail or sent via the Internet. The applicant can send the document to the electronic address of the service using the application of the Federal Tax Service of the Russian Federation, which provides the public with public services via the Internet.
The service facilitates tax payments and involves the registration of the population in your account. Access to it can be obtained by contacting the local inspection office, where a registration card will be issued to the applicant.
Documents and application should be scanned if sending is planned via the Internet. The papers are digitally signed.The application standards are specified in the Order of the Federal Tax Service of the Russian Federation of April 8, 2013 No. MMV — 7-4 / 142.
To reduce the transport tax for pensioners, the applicant can send documents (certified copies) by registered mail. A person counting on an exemption can personally certify the document. There is no need to contact a notary (letter of the RF Ministry of Finance of August 7, 2014 N 03-02 — РЗ / 39142).
To do this, affirmative inscription "True", personal signature, its decoding and date of preparation of the document. The certification is indicated below the line “Signature”.
Discount on car types
Transport tax for pensioners is set in full. The types of transport listed in Article 358, Chapter 28 of the Tax Code are subject to taxation.
Legislation takes into account the power of the engine: the higher the number of horsepower, the higher the tax rate. The subjects of the Russian Federation have the right to reduce or increase the rate, but not more than 10 times (Article 361, Chapter 28 of the Tax Code).
Regions provide benefits for all types of vehicles, taking into account engine power. At the federal level - no more than 100 liters. S., in individual subjects - up to 150 liters. with.
100th benefit
Transport tax for pensioners with a 100% discount is valid for people in the regions:
- Amur, Belgorod, Kursk, Yaroslavl region - an engine with a capacity of up to 100 liters. with. domestic car.
- The Republic of Altai and Khakassia - a vehicle up to 100 liters. pp., produced in Russia or the CIS countries, a motorcycle with a capacity of up to 35 liters. S., a truck - 80 liters. with., water vehicle - up to 30 liters. with.
- Tomsk and the region - a privilege for vehicles on caterpillar and pneumatic drives.
- Vologda Oblast - passenger cars with an engine of up to 150 liters. S., motorcycle - 40 liters. with.
- Ryazan and the region: up to 150 liters. with. - passenger vehicle, 45 l. with. - motorcycle, scooter.
- Krasnoyarsk - TS up to 100 liters. with.
- Khabarovsk - a car up to 100 liters. with. for men who have worked for over 40 years, female experience is 35 years.
- Sverdlovsk and the region - a passenger vehicle from 100 to 150 liters. s., truck - 150 l. s., motorcycle - 36 l. with.
The 2015 transport tax for senior citizens (rate discount) is fixed by the regional authorities. Also, the text of individual laws prescribes that a citizen entitled to receive a discount should not be registered at work or engage in entrepreneurial activity.
Preferential conditions are specified at the pensioner's place of residence. If a citizen falls under several types of subsidies, then the appropriate option is chosen, but only one. The tax rate discount is not cumulative. To do this, the pensioner must contact the local tax office, where employees will explain what kind of discount suits him.
