Transport tax - namely, benefits to pensioners on transport tax - was introduced in the Russian Federation on the territory of all entities. Moreover, this right is transferred to the regional authorities, they also establish the rates of this tax, which then go to the regional budget.
The tax code of the Russian Federation at the same time establishes only the tax incentives themselves and the procedure with the timing of payment of taxes. Thus, there is a single transport tax throughout the country, and for pensioners benefits are provided in the manner described below.
Benefits for pensioners on transport tax (but this may not necessarily be people of retirement age) are provided only:
- To the heroes of the Russian Federation, the heroes of the Soviet Union, the holders of the Order of Glory of degrees 1 to 3, the heroes of socialist labor, public associations of all these representatives. At the same time, these associations should use vehicles, which, in fact, will be subject to this transport tax, and which have not yet drawn up benefits for pensioners on transport tax;
- Citizens of the Russian Federation who have been exposed to radiation. This can be either the liquidators of the consequences of accidents at nuclear power plants, or participants in atomic weapon tests, or simply injured by radioactive radiation through someone else's fault. This is indicated in a specific law on the social protection of such people;
- citizens who are disabled and at the same time owners of motorcycles and cars with an engine capacity of up to 73, 55 kilowatts and up to 100 horsepower;
- spouses of the military and persons of the Ministry of Internal Affairs who died in the performance of their duties;
- also one of the large parents in the family is entitled to benefits.
If a pensioner falling under preferential selection criteria has several vehicles at his disposal, transport tax benefits for pensioners do not apply to all these funds, but only to one of them. On what means exactly - the citizen decides.
In order to receive transport tax benefits, a citizen must submit an application for their receipt to the tax authority, while attaching to it either a hero’s certificate, or evidence that he is the liquidator of the consequences of the Chernobyl accident, or a certificate of disability (MSEC certificate).
If this right to privileges for transport tax pensioners appeared during the tax period (for example, a citizen received a disability during the tax period), then when calculating the amount that he will pay, the percentage is calculated depending on how long the citizen has to this right.
Tax benefits for pensioners are provided not only for transport tax. It can go:
1. On the benefits of property tax. Persons who served in the Ministry of Internal Affairs and receive a seniority pension are exempt from such tax. They themselves must submit an application and all necessary documents to the appropriate state body. Recalculation (if, of course, such is necessary) is performed in no more than 3 years. That is, if a citizen began to have the right to benefit 5 years ago, and applied only now - 2 years will be lost.
2. On income tax benefits received. Income tax incentives for pensioners are provided to persons engaged in any entrepreneurial activity and receiving profit as a result. Under some conditions, a citizen may be completely exempted from paying tax, and under some conditions, the amount of contributions to the regional budget will simply be reduced.
Therefore, if you are missing something, take the time to go to the appropriate authorities and arrange payments.