Transport tax is a rather controversial tax that causes discontent among citizens. It must be paid by all car owners, and the size depends on the power of the car. At the same time, there are citizens who receive exemption from its payment or can enjoy significant discounts. Transport tax benefits are set by the regional authorities, as this fee is transferred to the local budget. Therefore, each person should clarify the possibility of applying such relief in the administration of his region.
Legislative regulation
The tax to be paid by each motorist is a regional tax, therefore all its features, size, payment procedure and established exemptions are regulated by the regional authorities.
Chapter 28 of the Tax Code is fully devoted to this tax, and several articles are included here. Art. 356-363 indicate what the maximum amount of this tax is, as well as how long it should be paid by taxpayers.
Transport tax benefits can only be seen in local regional acts. They may indicate the possibility of using exemptions from pensioners, large families, people with disabilities, the poor or other categories of citizens.
For example, in the capital there is a special law No. 33, adopted back in 2008. On the basis of it, it is possible for some citizens to use the benefits.
Who does not pay transport tax in 2018?
It is simply impossible to say exactly who will not pay this fee, since it is necessary to take into account in which region a citizen lives, what category of population he belongs to, and also what local laws and acts were adopted in this subject of the federation.
But in most regions, transport tax benefits are granted to citizens:
- veterans and invalids of the Second World War;
- heroes of the USSR and the Russian Federation;
- people with the Order of Glory, and the degree does not matter;
- veterans of any war;
- persons with disabilities who have been injured during hostilities;
- disabled people of the first or second group;
- retirees by age, so men must be over 60 years old, and women must be over 55 years old, but for pensioners working in the Far North, it is possible to take advantage of these benefits in advance;
- people affected by radiation;
- families with many children, but at the same time a privilege is assigned exclusively for one of the parents;
- one guardian or parent of a disabled child.
Thus, many citizens can receive a relief on transport tax. Privileges for families with many children, retirees and people with disabilities are assigned exclusively when certain requirements are taken into account, since the capacity of a car should not exceed 100 liters. from. If there is a machine with a capacity higher than this value, then tax is paid only on this excess.
Features of the appointment of benefits
If a person is entitled to transport tax exemptions, he must be aware of some important features. These include:
- if a person has several cars at his disposal, then the privilege is assigned exclusively to one car;
- the tax on the second vehicle is accrued in accordance with general procedure, therefore it will not work, even if there are several reasons, not to pay the fee;
- all car owners whose capacity does not exceed 70 liters are exempt from tax. with., moreover, information about each vehicle can be found directly in the certificate of registration;
- additionally, it is not necessary to pay a fee to people who have officially stolen the car, but for this it is necessary to obtain a certificate from the police stating that an investigation is underway regarding the location of the car.
Thus, to answer the question of whether there are transport tax benefits for him, everyone should contact the local administration to clarify the possibility of applying any relief.
What documents are needed?
If, after studying regional acts, a citizen realizes that he can exercise his right to reduce or exempt from this fee, then he will need to prepare certain documents. Tax incentives for transport tax are provided only by the department of the Federal Tax Service at the place of residence of the citizen. The following documents are required to be brought to this institution:
- a passport and a copy of all pages that contain any information about the citizen;
- TIN;
- Title to the car;
- certificate of registration of the machine;
- confirmation of a person’s ability to use relief, and if benefits are registered for pensioners on transport tax, then you need a pension certificate, but people with disabilities bring a certificate from a medical institution.
Each group of beneficiaries must prepare their own unique documents. If a large family claims to be this, then it must have the appropriate property, and it is issued for a year. Therefore, it is important to make sure that the document is valid so as not to pay the transport tax. Benefits to veterans are assigned if they have the appropriate certificate.
To initially prepare all the necessary papers, it is recommended to visit the department of the Federal Tax Service in advance to get a complete list of documents.
Where is the documentation sent?
Benefits are issued in the department of the Federal Tax Service at the place of registration of the citizen.
To find out the exact address of the organization where the papers should be taken, you need to go to the official website of the tax service, and then select the desired unit.
Order of registration
The benefits of paying the transport tax are considered simple to draw up, since for this it is enough to perform sequential actions:
- initially all the necessary documents are collected to use the relief;
- then a statement is formed, and the form can be taken at the department of the Federal Tax Service or on the service website;
- this document is written by hand of the applicant himself, but it is allowed to use a principal if he has a power of attorney certified by a notary;
- the application must indicate on what grounds it is required to receive benefits, as well as which car the applicant owns;
- it is allowed to draw up an application for a transport tax exemption in a free form, but it is still recommended to use the FTS form;
- it is advisable to file the application in duplicate, since one is submitted to the tax service for consideration, and on the other the employee of the institution puts a mark on the acceptance and date of this process;
- within 10 days, all documents and the application are considered, after which a decision is made;
- the decision is usually represented by a written notice sent to the applicant at the address of residence by registered mail.
If there is no answer 20 days after the submission of the package of documents, then you must go to the department of the Federal Tax Service to find out the reason. Often it is required to convey any additional documents for this, or simply the statement is lost.
How long can I get exemption?
The provision of transport tax benefits implies that you can use the exemption for a limited period, which is maximum 3 years. You can find out the exact time period directly in the notification.
After this period, you will need to re-collect all the necessary documents and confirm your right to benefits. Renewals may be carried out an unlimited number of times.
The benefit terminates if the citizen sells, gives or loses in any other way the right to own a car. This fact must be reported to the department of the Federal Tax Service, otherwise the citizen may be held liable for fraud.
What is the deadline for submitting an application?
In order to exercise your right to benefit, you must timely prepare a statement and other documents confirming the possibility of applying exemptions. The documentation is transmitted until May 1 of the current year, since it is from this time that the notification and receipt of taxpayers begins, on the basis of which a fee is required to be paid.
If this period is missed, you will have to wait for the next year to receive benefits, but you can try to contact the Federal Tax Service for tax recalculation. It is allowed to submit documentation even in electronic form, for which the State Services portal is used. For this, it is important to understand the rules for registering and using this resource.
Are pensioners paying this tax?
There is no direct information in the Tax Code that people of retirement age should not pay this fee, so everyone should find out the answer to this question on the basis of information from regional acts.
In most regions, benefits are provided to pensioners on transport tax. They can be represented not only by exemption from payment of this fee, but also by the appointment of a certain discount, so often only half of the calculated amount is transferred.
Which companies do not pay tax?
Exemption from payment of this fee can be obtained not only by individuals, but also by different companies. Does not pay tax in situations:
- the company uses agricultural machinery for work, and the organizational form of the enterprise does not matter, and this includes different tractors, combines or other specialized units and machines;
- in most cities, it is not required to pay tax to non-profit organizations that provide various services to people with disabilities, as well as to specialized transport companies represented by a fire service or ambulance.
The remaining exemptions are appointed by the regional authorities. Usually companies that transport passengers do not pay tax, but taxis are an exception. Exemption is received by budgetary organizations that serve schools, kindergartens or other similar kindergartens. Taxes are not paid on equipment and machinery that are used by regional authorities, religious organizations or firms that seek in various ways to improve the standard of living of citizens in the city. Additionally, this includes machines and equipment used by road services for road maintenance.
A full list of beneficiaries can be found in the documentation owned by the regional authorities.
When is the fee paid?
Benefits may imply not only full exemption from the payment of this tax, but also the opportunity to enjoy discounts that can reach 50%. In this case, this relief will already be taken into account in receipts.
The receipts must arrive before December 1 of the year following the reporting year, since it is before this time that funds must be transferred to the budget. If funds are not received in a timely manner, then this is the basis for calculating a significant fine and interest.
If there is no notice before November, the taxpayer must take care of receiving the document on his own, for which he must come to the department of the Federal Tax Service.
Thus, transport tax benefits are granted to many citizens, for which their status, marital status and material condition are taken into account. People should be engaged in their execution, preparation of the required number of documents and preparation of the application. Benefits are provided for a limited amount of time, so they must be periodically renewed, for which purpose the necessary papers are reasserted, confirming one or another reason for receiving relief from the state.