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taxpayers-organizations pay advance tax payments calculated at the end of each reporting period in the amount of one-fourth of the product of the corresponding tax base, tax rate and tax benefits. Tax reporting periods for taxpayer organizations are the first quarter, second quarter, and third quarter. Tax is paid for vehicles regardless of whether they are in use or not.

Procedure and deadlines for paying transport tax in the Samara region

The procedure, rates and deadlines for paying transport tax in the Samara region for 2021-2021 are established by the Law of the Samara Region dated November 6, 2021 N 86-GD “On transport tax on the territory of the Samara region” (with appropriate amendments in force in 2021). It applies to all cities in the region. The administrative center is Samara. Large cities and towns: Togliatti, Syzran, Novokuibyshevsk, Chapaevsk, Zhigulevsk, Otradny, Kinel, Pokhvistnevo, Oktyabrsk, Bezenchuk, Neftegorsk, Kinel-Cherkassy, Sukhodol, Roshchinsky, Ust-Kinelsky, Alekseevka.

Transport tax rates in the Samara region

for the 1st quarter of 2021 - until April 30, 2021;
for the 2nd quarter of 2021 (6 months) - until July 30, 2021;
for the 3rd quarter of 2021 (9 months) - until October 30, 2021;
for the 4th quarter and the whole of 2021 - March 01, 2021

From January 1, 2021, transport tax benefits for large families have been introduced in the Samara region. For families with many children, the benefit is provided only for one vehicle from each category of vehicles defined below:

Transport tax for pensioners

It applies to all cities in the region. The administrative center is Samara. During the tax period, taxpayers-organizations pay advance tax payments calculated at the end of each reporting period in the amount of one-fourth of the product of the corresponding tax base, tax rate and tax benefits.

Transport tax benefits for pensioners

Calculation of transport tax using this service is for informational purposes only. Since transport tax is a tax calculated by the tax inspectorate, the Federal Tax Service of Russia recommends that you pay transport tax after receiving a tax notice. The tax notice is sent no later than 30 days before the due date for payment. When calculating, the rates and benefits applied in the region are used: 63 Samara region. Search the site Search the services Search the documents. Home page Electronic services Tax calculator - Calculation of transport tax. Dear users!

Transport tax in the Samara region

They consist of gradual advance payments that the organization pays at the end of each reporting period. Since the current legislation establishes its own norms and procedure for paying tax, its own deadline and the minimum and maximum amount, the payment is made in the amount of one-fourth according to the rules.

Transport Tax Benefits in the Samara Region for 2021

Legal entities independently calculate the amount that an organization must contribute to pay its obligations to the Federal Tax Service for owning a vehicle. The formula used is simple and does not cause difficulties in application: it is necessary to multiply the tax base by the applied rate. If the vehicle is owned for less than 12 full months during the year, another multiplier is introduced: the ownership period coefficient. It is equal to the quotient of the number of months in which the equipment is registered to the payer by 12.

Transport tax for pensioners in 2020 in the Samara region

Therefore, to find out what transport will be available for pensioners in 2020, you will need to contact the Federal Tax Service at your place of residence. In addition, you need to collect the established list of documents, these include: a document confirming the registration of the vehicle; vehicle passport; pension certificate, medical certificate, veteran's certificate; application for such benefits.

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they should be discussed separately, since there are many complex nuances that are taken into account in the process of calculating the exact amount. transport tax rates in the Samara region for 2020 are: the rate for Tolyatti is determined by current legislation and is uniform in the form of calculation for all large cities, taking into account all existing conditions.

Transport tax rates in the Samara region

The Samara region is one of the largest payers of transport tax - more than 4 billion rubles are collected annually in the region. Tax rates, benefits and payment procedures in this constituent entity of the Russian Federation are established by Law No. 86-GD of November 6, 2021.

Tax calculation and payment deadlines for organizations

The principle of payment of transport tax by citizens is radically different, although the formula itself remains the same. Individuals do not make advances during the reporting year. Based on its results, the Federal Tax Service sends a notification to the payer at the address of residence with a reminder of the need to make payment for obligations related to the ownership of a vehicle in the past year.

Regional bets and odds

All enterprises with a share of foreign investment are required to pay a fee. The exception is resident companies carrying out industrial and production activities within the special economic zone in the Samara region. They receive an exemption from duty for five years from the date of registration with law enforcement agencies. This applies to both trucks and cars, but the benefit does not apply to aircraft and water vessels.

Organizations that are completely exempt from duties

So, for example, for a passenger car with an engine power of no more than 100 hp. With. You must pay tax at a rate of 16 rubles. For vehicles that are more powerful by at least one unit, the rate increases to 33 rubles. The highest is the coefficient that applies to cars equipped with an engine with a capacity of 200 to 250 hp. With. – in this case, a rate of 75 rubles is used for calculation. For motorcycles and mopeds with a power of less than 20 hp. With. there is a coefficient of 10 rubles, and for buses from 200 l. With. – 85 rub. The same rate is used to calculate transport tax in the Samara region for trucks with an engine over 250 hp. With.

for 2021 - no later than March 1, 2021
for the 1st quarter of 2021 - no later than April 30, 2021
for the 2nd quarter of 2021 (6 months) - no later than July 30, 2021
for the 3rd quarter of 2021 (9 months) - no later than October 30, 2021
for the 4th quarter and the whole of 2021 - no later than March 1, 2021

Transport tax rates in the Samara region

providing free intracity travel,
providing subsidies for the payment of services for the manufacture of dentures for pensioners (the subsidy is allocated only to pay for the work, materials for manufacturing are paid for by the pensioner),
social support for children from low-income families in the form of free lunches in schools and much more.

Combat veterans and veterans of the Great Patriotic War;
Pensioners;
Large and (or) low-income families;
Veterans of Labor;
Disabled war veterans;
Families raising disabled children;
Other persons directly established by law.

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Categories of beneficiaries

Tax benefits are a system of discounts when forming tax obligations of individuals and legal entities. They are provided to a certain category of recipients and are benefits of federal significance.

Transport tax benefits - general information

going to the service page;
in the “Type of tax” field – select “Transport tax”;
in the “Tax period” field, indicate the year for which you want to find out whether the benefit is valid or not;
in the “Subject of the Russian Federation” field – select from the drop-down list the region of registration of the pensioner’s vehicle;
clicking “Find”.

The pensioner can choose for which object to apply the benefit. To do this, you need to submit a notification. The deadline is December 31 of the year for which the tax is calculated. Notice of assessments for 2021 must be submitted by December 31, 2021.

For pensioners and pre-retirees there is a federal land tax benefit. It operates in all regions. Everyone who has been assigned a pension for any reason, as well as men over 60 years of age and women over 55 years of age, receive a deduction in the amount of the cost of 6 acres of land. That is, they do not have to pay land tax on this area of one plot.

Transport tax

To receive a property tax benefit, you only need to apply once. Although the Federal Tax Service now independently monitors the age of owners and stops charging taxes, the right to the benefit may not be taken into account. It's better to check notifications just in case. If the benefit is not taken into account, write a request through a special service or in your personal account. Some pensioners have been receiving accruals for years, although they do not have to pay anything to the budget at all. There is no final deadline for submitting an application, but in order for the benefit to be taken into account in current accruals before notifications are sent out, it is better to do this before April 1 of the next year.

Pensioners in relation to a passenger car with an engine power of up to 150 hp. (up to 110.33 kW), motorcycle and scooter with engine power up to 40 hp. (up to 29.42 kW), a truck with an engine power of up to 85 hp. (up to 62.52 kW) inclusive and with a load weight of no more than 1100 kg, in relation to a motor boat, transport tax is not paid only for 1 vehicle of choice

Benefits for pensioners on transport tax in the Samara region

Persons defined in subparagraph “p” of paragraph 2 of this article are granted a transport tax benefit in respect of vehicles registered with the State Road Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation for the Samara Region, with an engine power of up to 80 hp. (up to 58.8 kW) inclusive and with a production date before 01/01/1991, which have not undergone state technical inspection of vehicles during the last three calendar years.

Privileges

From 07/03/2021, an additional benefit has been introduced that allows you to reduce the tax accrued on heavy trucks down to zero by the amount of the fee paid to the budget for the damage caused by such transport to roads. The benefit applies to both individuals (Article 361.1 of the Tax Code of the Russian Federation) and legal entities (clause 2 of Article 362 of the Tax Code of the Russian Federation), and is valid until December 31, 2021. Transport tax (TN) is a regional tax, therefore the Tax Code of the Russian Federation sets only the general framework of taxation. The specifics of payment can be established by the authorities of a constituent entity of the Russian Federation by their laws. In particular, they have the right to introduce tax benefits for transport tax and determine the grounds for their use by taxpayers - this is directly stated in Art. 356 Tax Code of the Russian Federation.

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Non-working old-age pensioners are exempt from paying transport tax provided they do not carry out entrepreneurial activities without forming a legal entity. The benefit applies to 1 vehicle

Do pensioners have to pay transport tax?

This type of tax is regulated by Art. 356 of the Tax Code of the Russian Federation, but applies to regional taxes. That is, all fees for this type of tax are sent to the budget of the region where it is collected, and not to the federal budget. Therefore, transport tax benefits for pensioners are established by the legislative acts of the constituent entities of the Russian Federation in which pensioners live.

The provisions of the Federal Law do not recognize retired citizens as privileged persons regarding the collection of fees for the fact of owning vehicles. If the equipment belongs to the recipient of state support and is marked as an object of taxation, the owner pays a fee. An exception is made for specialized passenger cars with a power of up to 100 l/s (Article 358 of the Tax Code, paragraph 2):

Moreover, the regional Government has the right to provide discounts to preferential groups of people, for example, pensioners, large families, disabled people and Chernobyl victims. In many regions, including the Samara region, firms belonging to the municipality have a small discount.

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Transport tax in the Samara region in 2021-2021

To the standard amount is added the percentage that is paid for owning a luxury item. The supplement is charged on cars costing over 3 million rubles. Also, regional authorities have the right to increase the amount of tax, conditioning this on the budget deficit. The region does not have the right to remove the tax.

• Chernobyl citizens exposed to radiation, who are subject to the Law of the Russian Federation “On social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant;

Transport tax benefits for pensioners

free dental treatment and budget dental prosthetics using inexpensive materials;
provision of preferential travel (round trip) to places where you receive a sanatorium-resort voucher (once per calendar year);
certain discounts given for the purchase of necessary medications;
free admission and subsequent care in treatment centers and hospitals of regional importance;
issuance of preferential travel documents (tickets) for municipal transport;
benefits for pensioners on railway tickets in 2021.