At the beginning of 2018, a rumor appeared in the network about the full exemption from transport tax. This is nothing more than a misunderstanding, since the transport tax refers to mandatory payments: it is paid once a year, and its size depends on the territory of residence and the number of horsepower in the vehicle.
Draft Transport Tax Abolition Law
As is usually the case, the conventional wisdom about the tax cancellation was justified, because in June 2018, a draft law on the abolition of the transport tax and on the exclusion from the Tax Code of all articles regulating the procedure for paying it was proposed.
However, on July 2, 2018, the bill was rejected and transferred to the archive.
Reasons for rejecting the bill
The Ministry of Finance justified the bankruptcy bill on the following grounds:
It was proposed to abolish the transport tax, and its cost should be included in excise taxes on fuel. This can lead to a sharp increase in the cost of gasoline and other fuels.
Funds from the collection of transport tax go to the regional treasury. Of this money, including the construction and operation of roads. If the exemption from the transport tax is adopted at the legislative level, then the road funds of the regions will not be able to provide repair and operation of the roadway, and it is not possible to find funds in such a volume from other sources.
General Tax Information
All information about the transport tax, about the methods and grounds for collecting it can be found in Chapter 316 of the Tax Code of the Russian Federation.
This type of fees is regional, accordingly, it is regulated by the legislation of the constituent entities of the Federation, and the funds from its fees go to the budget of the subject.
The tax rate depends on the engine power of the car and is calculated based on the amount of horsepower.
For example, a car’s power is 120 horsepower. The tax rate is 3 rubles.
3 * 120 = 360.
You have to pay 360 rubles.
If the vehicle is owned by the car owner for less than a year, then a different calculation scheme is applied.
Example.
Settlement year - 2017.
The region is a city of federal significance, Moscow.
Type of vehicle - passenger car.
Vehicle power - 100 horsepower.
The tenure is 11 months.
Transport tax = 11 * 100 = 1100 rubles.
Consider which types of transport are taxable:
- cars;
- trucks;
- scooters, motor boats;
- Helicopters
- self-propelled vehicles.
Tax on vehicle ownership is paid by citizens, as well as all forms of organizations and individual entrepreneurs.
If there are several owners of the vehicle, the tax is calculated in proportion to the size of the share in the ownership of the vehicle.
Tax exemption for electric vehicles
In May of this year, a draft law on the exemption of light vehicles from electric vehicles was submitted to the State Duma deputies for consideration.
Potentially Tesla cars are subject to this offer. This causes a number of contradictions caused by their high cost. The cost of the vehicle is significant, but it belongs to the generation of electric cars - which means there is no tax base.
Tesla vehicles cost more than three million rubles (there are models more than 10 million). As you know, over this cost, a calculation factor is included in the calculation of the transport tax. It turns out that owners of premium cars will not pay this type of tax.
Obviously, the bill on the exemption of owners of electric cars from paying the transport tax requires improvements. Alternatively, it is possible to exempt from mandatory contributions the owners of electric vehicles with a capacity of up to 150 horsepower or worth up to 3 million rubles.
Transport tax benefits for pensioners
There is also a list of preferential conditions for owning a vehicle. So, the exemption from pension tax for pensioners is enshrined in a regulatory act of regional significance. This means that in different regions a different position of tax authorities may be practiced in relation to this category of citizens. This may be a tax discount, for example, 50% of the amount of the contribution.
The exemption from payment of transport tax for pensioners can be complete - if this position is normatively fixed in the region, then a pensioner who owns a car does not pay the corresponding type of tax.
All men and women of retirement age can count on tax benefits. Citizens who have the appropriate certificate and receive a state pension can get exemption from transport tax for pensioners.
The size and conditions of benefits depend on the region of residence.
What benefits do the regions offer to pensioners?
Consider, for example, the conditions offered by some territories:
- In Moscow in 2018, pensioners do not pay the transport tax only if the capacity of their car is less than 70 horsepower.
In St. Petersburg, pensioners who own a Russian-made passenger car with a capacity of no more than 150 horsepower, as well as owners of water vessels with a power of up to 30 horsepower, are exempted from transport tax (the exception is sailing and motor ships). The privilege can be used only once, for a second car of the same configuration you have to pay at full rate.
Pensioners of Novosibirsk and the region in 2018 can expect 20% of the total cost of tax on cars with a capacity of less than 150 horsepower. At the same time motorcycles up to 40 liters. from. are not taxed, and self-propelled and tracked vehicles are taxed in installments in the amount of 5% of the rate established for the region for such vehicles.
It is important to note that the benefits established on a specific territory of the Russian Federation apply to all pensioners. This means that any pensioner can expect exemption from vehicle tax. You can get up-to-date information about the current tax benefits in your region on the official website of the tax service of the Russian Federation. In the "Your Region" section, you can select the desired territory and get acquainted with the information. An employee of the tax inspectorate will help you to answer any questions, which can be contacted by calling the hotline. Calling in Russia is free. For information, you will need to name your passport details and clearly formulate the question.
The algorithm for obtaining benefits for pensioners
Obtaining any preference under the law of the Russian Federation is declarative in nature, therefore, in order to obtain exemption from transport tax, an official letter must be sent to the inspection at the place of registration.
The application should contain the following main points:
Name of tax office.
F. I. O. and the post of head of inspection.
F. I. O., TIN, address, telephone number and passport data of the applicant.
The application text indicates the basis for receiving benefits with the details of the supporting document (as a rule, this is the number of the pension certificate).
The date of compilation of the appeal and the signature of the applicant are set.
The application is accompanied by documents confirming the benefit (most often this is a copy of the pension certificate).
The appeal can be sent to the tax office in person and registered with the inspection office, it can be sent by mail (best by registered letter, then the applicant will have confirmation of sending the letter). The citizen must necessarily remain the official confirmation of delivery of the letter. This is useful if you have to challenge the tax refusal to provide benefits. In addition, you can leave an electronic statement on the official tax website on the Internet, attach scans of documents to it, and verify the authenticity of such a statement with an electronic digital signature.
Disability benefits
The owner of the vehicle with legal confirmation of its limited capabilities may apply for exemption from the transport tax of persons with disabilities. If the car is registered to one of his family members, then the tax is paid in full.
In order to take advantage of the privilege, a number of conditions are required:
By the way, benefits for people with disabilities also apply when applying for a compulsory motor third-party liability insurance policy. The discount can reach 50% of the total cost of the policy.
The exemption from payment of the transport tax for the disabled does not oblige the beneficiary to personally drive the vehicle. A disabled person may be the owner, and within the framework of the current legislation, have tax incentives for the transport tax, but any person with the appropriate power of attorney can drive the car.
Transport tax benefits for families with disabled children
A tax exemption for children with disabilities is provided for parents or guardians raising such children. The nuances of the benefits received are specified separately for each territory of residence, but there are common points: the engine power of a car should not exceed 150 liters. with., and the vehicle should be released more than 15 years ago.
If there are several vehicles in the family, it would be wise to take advantage of the privilege in respect of the car, the size of the tax for which is larger, provided that it meets other parameters.
Benefits for large families
Exemption from transport tax for large families in full or in part may provide the region of their residence. The criterion for large families is the presence of three minor children in the family. Also, citizens who have the status of “one of the parents with three children” fall into this category.
Lawyers recommend that the conditions and amount of tax relief be specified in the tax at the place of residence. It should be remembered that in a number of territories, large families are exempted from the transport tax only if there are four or five minor children.
An application for exemption can be submitted on the website of the tax service of the Russian Federation or in the office of the inspection of the place of residence. In addition, in some regions such applications are accepted at multifunctional centers.
A copy of the passport, a certificate of a large family and copies of birth certificates of minor children will need to be attached to the application.
When submitting an application through the inspection website, one should remember the need to certify documents with an electronic digital signature.
If it is not possible to apply to the tax office personally, you can draw up a notarized power of attorney for your representative, empowering him to resolve all tax issues on your behalf.
A vehicle tax exemption for large families is valid until the eldest of the children is 18 years old.
It is important to know that if a car was purchased through a social security service, or a large family participated in one of the state programs, then it is exempt from tax. This rule applies throughout Russia.
Specialists in the field of law recommend that you remember that you can take advantage of the privilege only in respect of a vehicle whose power is not higher than 150 horsepower. If the car is more powerful, then you will have to pay the tax in full.
Support measures for families with many children in different regions may consist in full exemption from contributions, and may represent a certain percentage of the established tax amount. Normally, the parameters of the engine power of a car can be fixed, for example, in a number of territories a tax discount can be obtained only for a vehicle whose power does not exceed 130 horsepower, or the year of manufacture which exceeds the set value.
Benefits associated with payments on the Platon system
In May 2018, the Federal Tax Service issued official clarifications related to payments in the Platon collection system. Citizens using this system are exempted from the transport tax for each vehicle with a permitted maximum weight of more than 12 tons.
Since May of this year, the attaching by citizens of documents confirming the privilege is their right, but not their obligation. Now the system should contact the authorities and request information through interagency cooperation.
The Federal Tax Service and the entire system of government with each year makes the procedure for paying tax more convenient for citizens. If you have any doubts about the amount or payment due date for a specific payment, you can get feedback from the tax staff without leaving home.