From what date are tax benefits available? Until what time does the transport tax benefit apply to large families? Rules for providing transport tax benefits to large families
In contrast, the nature of tax benefits is declarative. In order to receive a discount or exemption, you need to submit an application to the Federal Tax Service office at your place of residence. Design features:
- One of the parents must apply;
- it is necessary to clarify by region, the benefit is provided if there are 3 or 4 children;
- the procedure is quite complicated. You will need to prepare all the documents that confirm your status as a low-income citizen.
So, the design algorithm is as follows:
- Collect a complete set of documents. Obtain the status of a low-income family. To do this, you need to contact the social security department.
- Submit an application to the Federal Tax Service.
Transport tax for large families
Under what conditions can a social unit be considered to belong to this category? After all, families with minor children are simply not entitled to any benefits or additional government support.
A large family in Russia is considered such after the birth of 3 children.
Starting from this “bar”, the social unit is considered as having many children.
And it doesn’t matter whether there are 3 children in the family or 10. The main thing is that there are at least three.
Important
When wondering whether there is a transport tax benefit for large families, you should remember: adopted minors are also taken into account.
In this case, you just have to prove the fact of adoption.
Attention
If there are 3 or more children in a social unit, then in Russia it is considered to have many children.
Yes or no Is there, in principle, an exemption from transport tax for large families? The question is controversial.
The answer is not as simple as it seems.
Transport tax and benefits for its payment for large families
Which of the families with many children is eligible to receive tax benefits for transport?
A family raising three (in some regions 4) or more minor children, having the officially confirmed status of large families, and also holding the appropriate certificate, has the right to claim deductions or receive benefits provided for by law.
In order to receive tax privileges for a vehicle, you need to submit an application to the Federal Tax Service, otherwise payments will be calculated on a general basis.
In addition, there are certain requirements that apply to the object of taxation:
- The discount is provided only for the car.
If the property owns other types of vehicles (water transport, snowmobiles, etc.) this is not taken into account. - An important factor is the power of the vehicle.
Here again, much depends on regional requirements.
Transport tax for large families in 2017
This means that they can receive it:
- directly parents running a joint household;
- divorced but paying alimony to);
- guardians with appropriate documents;
- adoptive parents.
What is a tax deduction? Preferences for mandatory payments to the budget are indicated in a certain amount expressed in rubles.
However, this does not mean that the taxpayer will receive this money into his account.
The technique for accounting for benefits is as follows:
- An accountant at a person’s work makes deductions to the budget of certain amounts from earnings.
The worker receives the rest. - If a person has benefits, then the taxable amount is reduced by the amount of the preference.
Tax benefits for large families in 2018
Register now and get a free consultation from Specialists How to apply for transport tax benefits for a large family If you have clarified information on tax benefits in your region and received a positive answer, you should follow these steps:
- One of the parents or guardians goes to the tax office and submits an application for a transport tax benefit for large families. Often this parent is the owner of the car, since in this case he is the taxpayer.
- The following package of required documentation is attached to the application:
ü passport of a citizen of the Russian Federation; ü a certificate confirming the status of a large family; ü marriage registration certificate; ü birth certificate of children if they are under 14 years of age. If older, you should provide the child’s passport.
Transport tax benefits for large families: details of receipt.
Do families with many children need to pay car tax in Moscow? No. But only for 1 car. Do I need to pay car tax in the Moscow region? No. But only for 1 car with power up to 250 hp. and worth up to 3 million rubles. What benefits are there in St. Petersburg and the Leningrad region? One of the parents of a family considered to have many children is completely exempt from paying TN for 1 car up to 150 hp.
How to get a benefit? Fill out an application, collect documents (certificate of a parent with many children, PTS and STS) and visit the Federal Tax Service at the place of registration.
Where can I download the application form? On the official website of the Federal Tax Service, we also have an example of filling it out.
Are there any car tax benefits for large families in Russia? Regional benefits.
Rules for providing transport tax benefits to large families
As you might guess, each region has its own. Not for everyone and not always True, transport tax benefits for large families are a rather serious and controversial topic. It has already been said that in some regions such social units are entitled to a complete exemption from payment. And somewhere people have the right to a kind of discount. Despite this, in some regions (for example, in Krasnoyarsk or Omsk) all transport tax benefits for families with many children are not available. This is all due to the small amount of budget funding. Therefore, as already mentioned, the issue is resolved on an individual basis.
You need to find out about the presence or absence of bonuses from the state in this regard yourself.
Only by application If in a particular region there is a transport tax benefit for large families (Moscow, for example, provides a discount), then you need to register it correctly.
Taxpayers listed above who have a vehicle with an engine power exceeding 100 hp. (over 73.55 kW), pay a tax amount calculated as the difference between the tax amount for this vehicle and the tax amount for a vehicle with an engine power of 100 hp. (73.55 kW). Taxpayers who are individuals entitled to more than one transport tax benefit are provided with one of the provided benefits at the taxpayer's choice. In order to take advantage of the benefit for vehicles, individuals must submit an application to the tax authority at their place of residence, which must indicate the taxable items (vehicle, etc.) for which the benefit is claimed, as well as documents confirming the right to use benefit 3.
What benefits are there for personal property tax?
Dear taxpayers! The time is approaching when tax authorities will begin to massively assess property taxes. Property taxes paid by individual taxpayers include: transport tax; land tax; property tax for individuals. In order for tax amounts to be calculated correctly, taxpayers must promptly submit documents confirming their right to tax benefits to the tax authorities.
In accordance with the Tax Code of the Russian Federation, the use of tax benefits is a right and not an obligation of the taxpayer and is of a declarative nature. That is, the taxpayer himself decides whether to use the tax benefit, refuse it, or suspend its use. The following categories of taxpayers have the right to benefits: 1.
Property tax benefits for disabled people
Great Patriotic War, disabled combat veterans, Great Patriotic War veterans and combat veterans; - military personnel and private and commanding personnel of internal affairs bodies who have become disabled due to injury, concussion or injury received while performing military service duties (official duties); - citizens who became disabled as a result of the disaster at the Chernobyl nuclear power plant, the accident at the Mayak production association and nuclear tests at the Semipalatinsk test site; - one of the parents (adoptive parents), guardians, trustees of a disabled child; - individuals who are pensioners in accordance with the pension legislation of the Russian Federation - disabled persons from among the persons not listed above, on whom a vehicle with an engine power of up to 100 hp is registered. (up to 73.55 kW) inclusive.
Explanations
Info
24-hour legal advice by phone GET FREE CONSULTATION WITH A LAWYER BY PHONE: MOSCOW AND MOSCOW REGION: ST. PETERSBURG AND LENIGRAD REGION: REGIONS, FEDERAL NUMBER: Tax benefits for disabled people of groups 1, 2 and 3 - personal income tax deduction for disabled people In Russia there are a lot of different laws and regulations allowing people with disabilities to have certain benefits when paying taxes. They are exempt from some taxes, while others are paid only partially. In other words, this is an excellent help that is important to know about in order to exercise your right to receive benefits.
Tax benefits for disabled people of groups 1, 2 and 3 are provided throughout the year. Personal income tax benefits for disabled people imply the return of funds to the disabled person. Personal income tax deductions for disabled people of groups 1, 2 and 3 are carried out in a special way and must be paid stably.
What tax benefits do disabled people of groups 1, 2, 3 have in 2017 and 2018?
For example, for transport tax it is necessary to present documents for a car, and for property tax - additional relevant documentation. What deductions can there be? In addition to the above deduction, disabled people of groups 1 and 2 have the right to apply for another – standard one. It can be provided for one or subsequent minor children.
Important
The amount of the deduction directly depends on the number of minor children in the family. It is worth noting that Article 218 of the Tax Code of the Russian Federation contains a complete list of citizens who have the right to the deduction in question. The tax deduction is 500 rubles. Exemption from payment Disabled people of the first and second groups have benefits regarding exemption from some type of taxation.
In particular, we are talking about the exemption of property and transport taxes. All conditions that must be met have been discussed above.
Tax benefit for property tax for disabled people of group I
Heroes of the Soviet Union; ⇒ Heroes of the Russian Federation; ⇒ persons awarded the Order of Glory of all three degrees, Book of the Hero of the Soviet Union or the Russian Federation, order book ⇒ disabled people of groups I and II and disabled since childhood Certificate of disability ⇒ participants of the Great Patriotic War;⇒ combatants operations to defend the USSR;⇒ combat veterans Certificate of participation in the Great Patriotic War; certificate of a combat veteran ⇒ persons of civilian personnel of the Soviet Army, Navy; ⇒ employees of internal affairs bodies and state security during the Great Patriotic War; ⇒ persons who were in cities during the Great Patriotic War, participation in the defense of which is counted as length of service to assign a pension on preferential terms Certificate of participation in the Great Patriotic War or certificate of entitlement to benefits Citizens (incl.
On the procedure for providing benefits for property taxes for individuals
This means that employers who pay their employees at the minimum wage must raise their wages from May 1.< … Неявка на работу – не всегда прогул Работник заболел, но не предупредил об этом работодателя и не выходит на связь. Может ли работодатель в подобной ситуации засчитать работнику прогул со всеми вытекающими последствиями? < … Главная → Бухгалтерские консультации → Налог на имущество Актуально на: 28 февраля 2017 г. Налоговым кодексом установлены льготы по налогу на имущество организаций. Причем в одних случаях под льготу подпадает имущество определенных организаций, в других –имущество определенного «типа» независимо от категории организации, которой оно принадлежит.
Also, benefits can be established by the laws of the constituent entities of the Russian Federation (clause 2 of Article 372 of the Tax Code of the Russian Federation).
Benefits for corporate property tax
What benefits will disabled people have in 2017 and 2018? In 2018, disabled people who have the first and second groups have the following privileges:
- benefits for dental treatment and prosthetics;
- for the purchase of medicines;
- They are reimbursed for the cost of treatment in sanatoriums and resorts.
- for education.
Read also: Land tax benefits for pensioners In 2017 and 2018, people with disabilities will have the opportunity to choose: use services or want to receive financial compensation. In addition, social pensions will be indexed by 12%, and the size of social payments will also increase by 5.5%. In addition, people with disabilities will continue to have benefits for medical care.
No changes are expected in this regard.
In addition, according to the law, there are benefits on inheritance taxes and on property transferred by gift. In particular, they may not pay taxes when inheriting residential houses or cars, which become the property of disabled people with the first or second group. Read also: Benefits provided for land tax pensioners Why disabled people need to know about their rights Unfortunately, in our country, many disabled people experience serious difficulties.
Attention
For its part, the state is making every effort to alleviate their situation. However, the situation is complicated by the fact that people with disabilities know about their social benefits, but have absolutely no information on taxation. Therefore, you sometimes need to visit the tax office at your place of residence.
The fact is that regional authorities have the right to amend tax acts.
From what period does the disability tax benefit apply?
In connection with the adoption of Federal Law No. 284-FZ of October 4, 2014 “On amendments to Articles 12 and 85 of Part One and Part Two of the Tax Code of the Russian Federation and the recognition of the Law of the Russian Federation “On Taxes on Property of Individuals” as no longer in force, it is envisaged the inclusion in the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code) of a new chapter 32 “Property tax for individuals” from January 1, 2015 radically changed the procedure for providing benefits for property tax for individuals. A tax benefit is provided in relation to one taxable object of each type not used in business activities (for example, in relation to one residential building) at the choice of the taxpayer, regardless of the number of grounds for applying tax benefits.
Semipalatinsk test site Documents confirming the age of the children and relationship with the specified citizens (birth certificate, passport). Documents confirming the classification of one of the parents as citizens exposed to radiation as a result of the accident at the Chernobyl nuclear power plant. A uniform certificate ⇒ military personnel; ⇒ persons discharged from military service upon reaching the age limit for military service, health conditions or in connection with organizational and staffing measures. A certificate of a military unit or a certificate that can be issued by any military institution: – district military commissariat; – military unit; – military educational institution of professional education; – enterprise, institution, organization of the former Ministry of Defense of the USSR, the State Security Committee of the USSR, the Ministry of Internal Affairs of the USSR, the Ministry of Defense of Russia, etc.
Depending on the degree of restrictions, a special medical commission also establishes a group of incapacity. At the legislative level, they are entitled to various benefits and payments. Criteria for assigning a group Disability of citizens can be recognized only in the following cases:
- obvious loss of working capacity in full or in part;
- there is a need for regular maintenance. For example, a citizen is a bedridden patient;
- citizens are missing limbs;
- the presence of any serious incurable disease;
- mental disorders;
- there was a loss of one of the internal organs;
- the presence of serious hearing or vision impairment.
In addition, it is necessary to pay attention to the fact that based on the results of a medical examination, groups 1 or 2, including 3, also provide the degree of limitation in work - from 1 to 3.
As a rule, people of retirement age most often think about property tax benefits. This issue has been troubling pensioners for quite a long period of time, provoking certain misunderstandings in this area. It should be noted that back in 2014, the government developed a bill on the basis of which changes were made to the pension taxation system, which remain in place in 2019.
General information
Some time ago, property taxes for Russian pensioners were not collected at all. At the same time, the number of real estate properties that belonged to pensioners also did not matter at all. Today, pensioners can rest easy, since benefits have remained at the same level. The only change that needs to be noted is the appearance of taxes based on the cadastral value of property. Note that this cost is significantly higher than the inventory price.
Who is eligible for benefits in 2019?
It is immediately necessary to note the categories of the population that are exempt from the need to pay property taxes. So, citizens are exempt from real estate taxes:
- disabled children;
- disabled people of the first and second categories;
- persons who have reached retirement age.
They are the ones who have the right not to pay this type of tax, be it a garage, apartment, country house, etc. Considering that pensioners are exempt from paying property taxes, in some cases they may mistakenly receive a receipt with the indicated amount of tax that supposedly needs to be paid. There is no need to panic, but you must immediately take the receipt, contact the Federal Tax Service inspectorate and provide the employee with your pension certificate as confirmation of the right to use the benefit.
Besides all this, there is a certain caveat. Provided that if the real estate is located in shared ownership, then it is initially necessary to identify persons of retirement age among all owners. For other property owners, pensioners do not have to pay taxes in their original form, but divide it directly between the elderly people who live in this apartment.
Objects that are exempt from taxation in 2019
Taking into account the new provisions, the tax benefit applies to the following real estate:
- residential buildings;
- apartments and rooms;
- garages, sheds and areas reserved specifically for cars;
- premises used for professional creative work;
- outbuildings with a total area of no more than 50 m2, built on country, garden or other plots of land.
Please note that all other types of real estate are subject to tax in accordance with the procedure established by law. The benefit also does not apply to expensive real estate, the cadastral price of which is more than 300 million rubles. There is also two additional conditions under which real estate is exempt from tax:
- the property is not used for business purposes;
- the property must be the personal property of the taxpayer.
In addition to all of the above, it is necessary to understand that according to the new requirements, a tax benefit is provided exclusively in relation to one object of each type of real estate. At the same time, the pensioner himself makes the direct choice. Consequently, if a pensioner has several dachas or apartments in personal ownership, then the application of the benefit will be permissible only in relation to one apartment or dacha.
In order to figure it out How can a pensioner avoid paying property taxes? Initially, you need to familiarize yourself with the list of documentation that will need to be provided to the tax service. The list of this documentation includes:
- statement;
- passport of a citizen of the Russian Federation;
- pensioner's certificate;
- documents that confirm ownership of real estate.
Having collected a complete package of documentation, the citizen must contact the tax service, where he fills out an application for benefits. Note that the application is the main document confirming the pensioner’s immediate desire to take advantage of the property benefit. The law does not stipulate a clear form for filling out an application of this type, however, the samples on which it is drawn up are available on the official website of the Federal Tax Service of the Russian Federation.
Before personally contacting the tax service, a citizen is recommended to first read all the background information. That is, you can use the Federal Tax Service website or contact the authorized body by phone. It would be a good idea to familiarize yourself with the days and times at which documentation is accepted.
The document must be drawn up within the established standards, fully defining the essence of the issue. The tax representative is obliged to provide the applicant with all the necessary information, if such a need arises. If the document is completed incorrectly, the tax representative must ask the citizen to make certain adjustments to eliminate errors. Often, for these purposes, it will be necessary to draw up another application in strict compliance with all norms and requirements.
The application must include the following information:
- Full name of the pensioner;
- name of the regional tax office;
- Full name of the head of the civil service;
- pensioner's TIN;
- passport information;
- actual residential address;
- the main purpose of the application;
- the method of receiving a response about the decision made by the tax service;
- date of registration and preparation of the application;
- personal signature of the citizen who fills out the application.
You can submit your application, as well as other necessary documentation, in the following ways:
- Personally submit to the tax authorities.
- Send them by mail.
- Send documents by electronic message using a special service that operates on the website of the Federal Tax Service of the Russian Federation.
Documentation with the application must be submitted before November 1 of the tax year. For example, if the tax is paid for 2019, then the documentation must be submitted before November 1, 2019. After this date, it will no longer be possible to change the type of property in respect of which tax must be paid.
How can a pensioner avoid paying taxes when purchasing residential real estate?
If a pensioner decides to purchase living space, then in this case he also has the opportunity to avoid paying property tax, the amount of which is 13%. To do this, you need to take the following steps:
- Contact the tax authorities and provide a certificate in Form 3 of Personal Income Tax, with the items, income, and value of the property indicated in it.
- In addition to this document, you will need to write a corresponding application, the form of which should be obtained directly from the tax office. As an addition, you will need a photocopy of your passport, a certificate of income 2 personal income tax, as well as a package of documentation for the apartment. In addition, it is necessary to provide a receipt for receipt of funds, a contract for the purchase and sale of real estate, and the right to own the property.
- After this, the provided documentation is checked by representatives of the tax service. Particular attention is paid to checking the correctness of all documents, the pensioner’s right to receive benefits. Provided that all documentation is in order, then the pensioner is credited with a certain amount of deduction from the declaration to his bank account.
- Before submitting documentation to the authorized bodies, you must open a current account with a banking institution to transfer funds. It is to this account that all necessary transfers will be made. Bank details must also be included in the documentation. Please note that funds are never transferred in cash, but only via bank transfer.
This type of tax privilege is usually called a notification privilege, since it cannot come into force directly until the citizen independently declares it. In other words, after a person reaches retirement age, the tax service continues to charge all necessary types of fees and, in addition, apply penalties for their late payment. As for the revision of the amount of tax payments in relation to real estate, in this case the object of taxation plays a significant role. The immediate procedure for applying for benefits begins from the moment when the tax office receives an official notification from the pensioner in the prescribed form.
Tax deduction for persons of retirement age
After we have figured out how a pensioner can apply for a property tax benefit, I would like to note that the pensioner also has the right to additionally receive a certain amount of tax deduction. As a rule, a deduction allows you to reduce your tax base. Within the framework of the property tax levy, the following types of compensation are established:
- for a separate room - a reduction in the tax base by 10 meters of area;
- for apartment premises - reduction of the tax base by 20 meters of area;
- for private residential construction - reduction of the tax base by 50 meters of area.
Social deduction is an excellent privilege for pensioners who personally own several residential properties, for one of which they have the right to receive an appropriate benefit, and for the second - a certain amount of tax deduction. Regardless of what category a pensioner belongs to - a disabled person, a WWII veteran or a labor veteran, the provision of benefits will be extended to only one object.
Authorized bodies have the right to independently control the amount of tax deductions. At the same time, all indicators that were prescribed at the federal level can be adjusted, both upward and downward.
Mandatory payments to the budget are made by individuals and legal entities. The rules and regulations regarding these deductions are established by the Tax Code (TC) and amendments to the law. In particular, its paragraphs indicate preferences for certain categories of citizens.
Types of tax privileges
The general principles of relief on mandatory contributions are included in paragraph 407 of the Tax Code. There are different ways to reduce fees. The main ones are:
- Seizure. It consists of deleting a subject from the number of taxpayers based on categorical criteria.
- Exemption is also the exclusion of certain amounts from the tax base. Applies, as a rule, to income from the state treasury.
- Discount. This relief consists of a rate reduction. Available under various conditions:
- to individuals - due to the payer’s membership in a preferential group;
- business entities - for certain types of property or activities.
- A deferment is expressed in moving the date of the final payment due to certain circumstances. Mostly provided individually.
- The amnesty is intended for legal entities. It consists in the abolition of penalties for overdue obligations.
There is also another deduction: when part of the taxable property is not taken into account when determining the tax base. For example, such a deduction is applied to 6 acres of land for privileged categories of citizens. The latter include:
- pensioners,
- disabled people 1-2 years old,
- participants, disabled people of the Second World War,
- military family members who have lost their breadwinner,
- combatants,
- liquidators of emergency consequences at the Chernobyl nuclear power plant, on the river. Techa, Mayak chemical plant, Semipalatinsk test site.
Who is eligible for benefits
- citizens with disabilities of groups 1 and 2;
- (three or more minors);
- other.
Citizens can apply for relief under the following conditions:
- availability of preferential status;
- receiving income exempt from taxation;
- the presence of property for which preferences are laid down in the legislation;
- payment for services for which deductions are provided.
Based on the principle of assignment, tax preferences are divided into:
- all-Russian;
- regional.
Tax breaks for veterans
- Heroes of the Soviet Union and the Russian Federation;
- Knights of the Order of Glory of three degrees;
- participants of the Second World War and other military operations;
- widows and other family members (dependents) of soldiers who died in the line of duty.
The listed persons are entitled to the following benefits:
Hint: in the constituent entities of the federation, veterans are provided with the following exemptions on transport fees:
- cancel;
- partial reduction (cancellation) taking into account the vehicle's power;
- discount.
Do you need information on this issue? and our lawyers will contact you shortly.
Tax privileges for people with disabilities
People with health limitations are assigned a specific disability group. To do this, they need to contact a government agency - a medical and social examination. After a comprehensive examination, the citizen receives a certificate of disability.
The document gives the right to receive the following concessions on mandatory fees:
For information: mandatory taxes are imposed on the following types of owned property:
- apartments;
- Houses;
- unfinished objects;
- garages;
- places for cars;
- other.
Tax benefits for pensioners
The right to assign the majority of preferences for mandatory deductions to the budget has been transferred from the center to the subject of the federation.
The paragraphs of the Tax Code list fees on which local authorities make their own decisions. Namely:
| Tax | Explanation |
| Land | Discount or full exemption available There is also a special deduction. |
| Property | One of the properties of the taxpayer’s choice is exempt from taxation |
| Transport | The exemption or reduction of the amount is usually related to the power of the vehicle |
| Deduction | Reliable to working pensioners for the purchase of residential premises; from 2014 it is transferred to the three previous years in which the applicant had taxable income Also, since 2017, there is a deduction for the 6 acres of land owned. if the plot does not exceed the specified size, no tax is charged at all. If it exceeds, then it is calculated for the remaining part (over 6 acres) |
From January 1, 2019, the above rules will also apply to pre-pensioners, that is, to persons of pre-retirement age who would have acquired pension rights under the old legislation in force until December 31, 2018 inclusive. Information on the classification of citizens as pre-retirement people will be contained in the Unified State Information System and transmitted through interdepartmental interaction channels. Pre-retirees themselves can also request such data directly from the Pension Fund in any available way.
Tax benefits for large families
In the Russian Federation, families with many children are those in which three or more minors were raised during the reporting period. These include guardians who care for a specified number of wards and their own children.
Important: some regions have different rules for recognizing a family with many children. It is used when assigning local preferences.
Within the framework of all-Russian legislation, people with many children can claim a standard deduction (section 218 of the Tax Code). It is provided to both parents for each minor according to the rules given in the table:
Local legislators set standards for deductions for:
- vehicle;
- land allotment.
For example, in the Russian capital, families with many children are exempt from making mandatory payments for one car per family.
In addition, the legislation provides for concessions for large families engaged in farming. They are:
- cancellation of land retention for a certain period;
- reduction of tariffs for other payments.
Benefits for legal entities and individual entrepreneurs
Legal entities and individual entrepreneurs can claim a wider range of preferences from the state. They are established at the national and regional levels. The fact is that part of the fees is transferred to the federal budget, and some to the local budget. According to them, the rules of the appropriate level are established.
The main one for market entities is value added tax (VAT). Several different preferences have been established for it:
Agricultural producers are entitled to exemption from transport retention of the following types of equipment (section 358 of the Tax Code):
- tractors;
- self-propelled combines;
- special machines used in production.
Property benefits are granted to:
- public associations of disabled people;
- religious organizations;
- manufacturers of pharmaceutical products;
- institutions of the penal system and others.
Income tax discounts are available to the following market participants:
- companies involved in social services;
- medical organizations;
- educational institutions;
- entities conducting economic activities in special economic zones.
Procedure for registering tax privileges
Registration of fiscal benefits for individuals occurs on an application basis. This requires the initiative of the applicant.
The algorithm for contacting the Federal Tax Service office is as follows:
- Independent determination of preferential rights based on current legislation.
- Collection of necessary documents.
- Writing an application to the Federal Tax Service:
- by personal visit;
- on the State Services website.
- Waiting for papers to be verified and eligibility confirmed.
The main package of documents includes the following:
- applicant's passport;
- declaration in form 3-NDFL;
- certificate of income for the reporting period;
- paper confirming the right (preferential certificate, ITU certificate, etc.);
- application in the prescribed form (the form is provided on site).
The remaining papers depend on the type of collection. For example, to receive a social deduction you must attach:
- an agreement with an institution to receive medical or educational services;
- certificate of ownership of housing;
- receipts confirming payment of the appropriate fee;
- confirmation of family ties with the person who received the declared services.
The standard deduction is provided at the place of employment. To take it into account in calculations, you must provide the following to the accounting department:
- birth certificates of children (including adults);
- certificate of disability of the child (if available).
Popular questions and answers on tax breaks
Are there any relaxations on mandatory contributions for investors?
Yes. There are rules in the legislation that exempt investors from personal income tax. They are:
- the period of holding the shares must exceed three years;
- after the specified period, a person can reduce the income in the declaration by 3 million rubles. for each reporting period.
For information: a different, more attractive mechanism has been introduced for large investors.
Are there any benefits for vehicle buyers?
The current regulations establish only one category of drivers exempt from paying the transport tax. These are owners of specialized cars for the disabled. Other citizens can take advantage of the innovative state program. It involves government assistance in repaying loan interest when purchasing certain types of cars. So, in 2017, the budget paid 5.5% of the rate.
Should an agricultural producer place a property lien on objects included in the list of fixed assets?
Paragraph 4, 374 of the Tax Code establishes a rule that exempts agricultural producers from such fees. The rule has been in effect since 2013. Real estate, which is a fixed asset, is not taxed if it is used in the production of products.
Can a pensioner receive a deduction for the purchase of real estate if he does not work officially?
- they are compensated for part of the expenses for the purchase of residential premises;
- You can apply if the pensioner had taxable income during the three previous years.
Dear readers!
We describe typical ways to resolve legal issues, but each case is unique and requires individual legal assistance.
To quickly resolve your problem, we recommend contacting qualified lawyers of our site.
Last changes
From January 1, 2018, the format of application forms for applications to the Federal Tax Service for the purpose of providing tax benefits, including transport, land, and property taxes, has changed.
Now citizens are not required to provide the tax authorities with documentation confirming their entitlement to tax privileges. The Federal Tax Service must request such information from organizations and institutions independently.
Watch a video about tax breaks
February 17, 2018, 01:48 March 3, 2019 13:39 
