General provisions

The regulations in force at the federal level provide that preferential conditions apply only to certain categories of cars used by disabled people. For example, this is light water transport. To take advantage of the benefits, you will need to draw up an application in a certain form and send it to the fiscal authority. There are several options available to implement these actions. This includes contacting the Federal Tax Service in person or using the Internet.

Payment of transport tax is established for citizens whose cars are registered with government agencies. Regions are empowered to establish preferential conditions for persons receiving pension benefits. This also applies to tax payments on vehicles. Federal benefits affect only a small portion of vehicles used by disabled people.

Subjects have the right to establish any benefits, this is due to the fact that the funds paid by citizens go directly to the regional budget.

Does a pensioner pay transport tax?

In accordance with Russian legislation, all fiscal fees are divided into federal and local. This criterion determines which level of budget the collected funds are used to replenish.

Transport tax - what is it?

Transport tax falls under the category of local taxes. This means that all funds collected are sent to the budget of the subject of the federation. Accordingly, regional authorities use this money to repair existing roads , build new ones, and also cover the costs of maintaining road infrastructure.

Local authorities issue a document on the availability of benefits for a pensioner, as well as the order and procedure for receiving them. You can clarify these issues with the local administration, and the presence or absence of payment benefits can be reviewed annually or more often. If there is a benefit, it does not automatically apply to pensioners. You must apply for it in the prescribed manner.

A pensioner must pay transport tax, if he is the owner of a vehicle, for each vehicle separately. A fee is paid for motorcycles, cars, trucks, self-propelled vehicles and water transport (boat, cutter and motorcycle), highly specialized transport (ATV, snowmobile, etc.), that is, the transport tax is valid for pensioners.

Features of paying transport tax for pensioners

The issue of the availability of preferential conditions for transport tax pensioners is due to the low income level of this category of the population and high transport tax rates. In accordance with the law, having a pension certificate does not exempt you from paying transport tax. But the decision on partial payment of transport tax for the category of citizens of retirement age has the right to be made by local authorities.

An application for a tax benefit does not have a clearly approved form. It is important that it reflects all the information that will serve as the basis for providing tax breaks. The application is drawn up either by the pensioner himself or his legal representative.

• Motor boats, power up to 5l/s.
• Cars provided by the Social Security Service.
• Vehicles individually equipped for use by a person with disabilities.
• Rowing boats.
• Vehicles wanted for theft. To obtain the right to tax exemption, a citizen must provide a certificate from law enforcement agencies confirming the theft to the tax authority at the place of residence.

Do pensioners have the right to tax breaks on transport tax in St. Petersburg?

1. In person, after making a visit to the tax authorities with a package of necessary documents;
2. Through the State Services Portal on the Internet. In this case, copies of the required documents must be attached to the electronic application. Copies do not need to be notarized.

Cases have long been known to many when children register their cars in the name of their elderly parents. In this situation, pensioners are not exempt from paying tax, whether they own one vehicle or have more than one registered, they will still have to pay for them even if they are parked in a garage and not used.

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What benefits are provided?

The general rule provides that citizens on pensions are responsible for paying tax payments.

Benefits can be used if two conditions are met:

• according to the legal norms in force at the federal level, the vehicle belongs to a preferential category;
• regional authorities have established benefits for a certain group of citizens, which includes a person.

The second option is relevant. It is the regional authorities who establish preferential conditions that citizens who have retired can enjoy. Federal benefits are established for a narrow range of vehicles. Lists established at the federal and regional levels require detailed study.

Benefits reflected in the Federal Law

Preferential conditions that apply to all citizens are reflected in tax legislation. Attention should be paid to norm 358. It contains a complete list of persons entitled to take advantage of benefits, including pensioners.

The second part of this article reflects that the objects for calculating tax payments do not include:

• boats steered with oars;
• boats equipped with a motor with a power of no more than five horses;
• fishing vessels;
• cars that are intended to transport disabled people;
• transport received from social security authorities and with a capacity of no more than 100 horses;
• agricultural machines, for example, combines, etc.

A condition has been established for agricultural machinery. It concludes that a person must have a private subsidiary plot. If there is no such farm, the citizen will have to pay taxes. The mere fact of having a disability cannot be considered as a basis for using preferential conditions.

For vehicles that have been converted for the purpose of transporting citizens who have lost their ability to work, a tax rate of zero is established. You need to understand that simply changing the car is not enough, since you need to issue a certificate. This document is used to confirm changes made to the design. Preferential conditions prescribed in federal law can be applied to an unlimited number of vehicles. This means that if a beneficiary has several objects of taxation, he will be exempt from payment for all of them.

Who is exempt from paying

In addition, a number of constituent entities of the federation have adopted their own regulations, where pensioners are exempt from paying transport tax or the conditions for calculating it are much softer. However, local regulations are valid only in the territory of a specific region, and are not generally binding for the entire country.

Regional

Pensioners belong to one of the categories of citizens who, by virtue of their status, have the right to claim many types of benefits, including those related to taxation. However, current federal legislation does not provide for their exemption from payment of transport tax. In addition, existing regulations do not imply a reduction in the tax rate for this category of citizens.

Today, the tax office requests many documents on its own to confirm your status. But you shouldn’t rely too much on the inspectors that they will independently in time a change in your category as a taxpayer. It must be remembered that transport tax benefits are of a declarative nature.

In the Arkhangelsk region, a benefit of 980 rubles. provided for all taxable vehicles registered to a given owner. In the Kemerovo region, the benefit is 1,500 rubles and is provided for only one vehicle of limited capacity at the taxpayer’s choice. An additional condition is that the citizen or his spouse has a certificate confirming the right to drive the relevant vehicle.

Amount of transport tax benefit for pensioners

The benefit applies to one registered vehicle of each type of taxable object. However, depending on the power of the vehicle, the percentage of benefits may vary.

To receive a discount, a pensioner needs to prepare a certain package of documents and personally send them to the local authority of the Federal Tax Service in the area where he is registered. This procedure is mandatory if an elderly person wants to receive car tax benefits.

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In the regions

A large number of regions establish their own benefits for people of retirement age. Most often, such conditions affect cars and motorcycles, and extremely rarely extend to types of water vehicles.

IMPORTANT !!! You need to remember that you can only use the benefit in the region where the vehicle was registered. The place where the owner of the car lives is not taken into account when calculating the tax.

The nature and extent of relief varies depending on the specific entity. For example, the authorities of Adygea exempt people of retirement age from paying half of taxes on transport, while at the same time pensioners living in St. Petersburg may not pay taxes at all. To find out about the availability of preferences in a particular region, you will need to contact the regional division of the fiscal authority. When contacting this authority, you need to clarify several questions.

ATTENTION !!! Including, clarify whether persons of retirement age are included in the list of beneficiaries. In addition, it must be remembered that citizens with the status of veterans or participants of the Second World War who are recognized as disabled have the right to count on additional payments. Such payments are financed using the regional budget. When contacting the fiscal authority, you need to clarify your status.

In addition, it follows about what type of vehicles the benefits apply to. These could be cars, boats, etc. Sometimes restrictions relate to the power of the vehicle. Be sure to ask a question about the size of the discount.

There are regions where the authorities do not provide separate benefits for citizens. In this case, the relaxations reflected in federal legislation are applicable. As an example, persons living in the capital and retired are responsible for paying taxes in full.

Payers, object of taxation and basis for calculation

The rules for paying transport tax are established not only by the Tax Code of the Russian Federation, but also by local laws. Revenues from it go to the regional budget, which is why it falls into the category of local taxes.

Basic provisions on transport tax

Transport tax in St. Petersburg in 2020-2021 for individuals and organizations is established by St. Petersburg Law No. 487-53 dated November 4, 2020. Thus, in order to determine the rates and payment procedure, you need to refer to the current version of this law and the Tax Code of the Russian Federation.

• The name of the branch of the tax authority to which the application is submitted.
• Applicant's passport details.
• TIN number.
• Grounds for receiving benefits.
• List of documents attached to the application.

The provision of transport tax benefits is of a declarative nature. This implies the need for the pensioner to personally contact the tax service to apply for the required discounts. It is worth saying that Federal Tax Service employees cannot search for citizens and inform them about available benefits, so pensioners must independently study and know their rights. A citizen who wishes to apply for a transport tax benefit must contact the tax service, providing the following list of documents:

Federal transport tax benefits

As mentioned above, the calculation of the amount of transport tax depends on a number of individual factors. One of them is a rate set at the regional level. The regions also provide benefits for certain categories of citizens.

In St. Petersburg, when providing tax breaks in the area of ​​repayment of tax credits, other assignment criteria may be used. Having pensioner status is not a mandatory factor. Regardless of the age or social status of a resident of St. Petersburg, a 100% exemption applies. The main thing is that the vehicle belongs to one of the preferential categories.

On a note!

Under the same conditions, caregivers of 4 or more dependents can take advantage of the benefit. Spouses (until they enter into a new marriage) of civil servants who died while performing their civic duty are also exempt from the tax.

Additional grounds for exemption from transport tax

As for the requirements for the applicant for the benefit, this must be a recipient of an insurance pension who has lived in St. Petersburg for a long period of time, from 5 years. Having Russian citizenship is a prerequisite.

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In most cases, the question of benefits depends on the parameters of the car that the pensioner has at his disposal. If the Federal Tax Service suspects that the cars were registered to a relative to receive benefits, the tax discount will be denied.

Registration process

The legislator indicates that in order to use preferential conditions, a citizen will need to draw up an application. A person who has ownership rights to a vehicle must collect a package of papers and send it to the fiscal authorities. This can be done using the Internet or postal services. In the event that a citizen does not submit documentation on time, he has the right to receive the overpaid funds. Recalculation is made for the last three years.

In this case, it is necessary to write another application, indicating a request for the payment of excess funds contributed to the treasury.

To receive the benefit, you need to collect the following package of papers:

• a document through which the identity of the applicant is verified;
• an act indicating the status of a pensioner;
• statement;
• other papers confirming the existence of a special status.

For example, this could be a certificate confirming loss of ability to work. Before submitting your application, you will need to know your Taxpayer Identification Number (TIN). To do this, you can use the official website of the tax authority. On the main page of the portal you will need to select the “Find out TIN” section.

You need to contact the tax authority where the vehicle is registered. For example, when a car is registered in the capital, and the owner is registered in Ufa, an application must be made to the capital’s Federal Tax Service.

It is not possible to contact the specified authority when using the Internet in all situations.

There are three ways to log in:

1. The first is represented by the entrance to your personal account on State Services. In this situation, it is necessary to undergo verification when using a document that verifies the identity of the applicant. You can obtain the password at any branch of the Federal Tax Service.

1. The second option involves using an electronic signature. To do this, the pensioner needs to collect documents and write an application. Clarity requirements for scanned documents have been established.

1. The third option involves using postal services. Before sending papers, you need to have them certified by a notary office. Sometimes citizens certify documents with their own hands, but this option is not currently accepted by the tax authorities.

ATTENTION !!! The easiest way to apply for benefits is to personally visit the fiscal authorities. This applies to a situation where a person can easily get to the tax office. When contacting, Federal Tax Service specialists provide the citizen with an application form and point out what mistakes are often made when filling it out.

Preferences for pensioners-residents of St. Petersburg on transport tax

A single deadline for payment of property taxes, which include transport fees, is established by Federal Law No. 117 (Article 363). December 1, 2019 is the last day for making payments for 2021. Notifications are generated by the Federal Tax Service no later than 30 days before this deadline. It is recommended that taxpayers notify about the occurrence of a preemptive right in advance in order to avoid unnecessary waste of funds.

How can a St. Petersburg pensioner calculate his tax on his own?

1. TIN number;
2. identification document;
3. pension certificate and its copy;
4. documents for vehicle inspection in 2021. You will need a passport, vehicle registration certificate and registration certificate.

May 03, 2021 vektorurist 170
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