From what moment does the communication benefit begin? The procedure for calculating property taxes for pensioners. Tax breaks for veterans

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.

In February 2016, the employee provided documents confirming his disability as of April 21, 2008 (indefinite). Please tell me, from what moment should we establish a shortened working week and extended annual leave for him, from the moment of submitting documents or from the moment his disability is established?

Answer

Answer to the question:

Informing the employer about disability is the right, not the obligation of the employee. The employer, in turn, does not have the right to make inquiries about the employee’s health status.

Meanwhile, currently the employer does not have the opportunity to find out about disability employee (both upon hiring and during his work), unless the latter himself wants to provide the employer with the specified information. The only exceptions are those cases when an employee is hired for a job that requires a preliminary and (or) periodic medical examination. However, even in this case, only signs indicating the employee’s disability can be identified, but the disability itself cannot be established. To do this, the employee should be sent for a medical and social examination.

In this situation we can talk about employee abuse of his right, that is, he did not specifically inform the employer earlier that he was entitled to a special treatment and additional guarantees. The employer should involve witnesses and record the fact of presentation of disability documents on this particular day and hour and in this office. After that from the date of receipt of documents provide the employee with the right to use annual paid leave of 30 calendar days per working year and establish a shortened working week.

In connection with the increase in similar cases in judicial practice, paragraph 27 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation” (hereinafter referred to as the Resolution dated March 17, 2004 No. 2) explains the following:

At the same time, the employer is obliged to ensure that the buildings and other facilities it uses are equipped with signs in Braille and in an easy to read and understandable form, as well as to encourage disabled employees’ access to new information and communication technologies and systems, including the Internet ().

In addition, disabled employees are guaranteed:

prohibition of discrimination on the basis of disability in all matters relating to all forms of employment, including conditions of recruitment, hiring and employment (both in the public and private sectors), job retention, promotion;
protection of the rights to just and favorable working conditions, including equal opportunities and equal remuneration for work of equal value, safe and healthy working conditions;
ensuring the implementation of labor rights, including the right to professional associations;
access to general technical and vocational guidance programmes, placement services and vocational and continuing education;
providing reasonable accommodations to the workplace;
promoting vocational and skill rehabilitation programs, job retention and return to work.

Such guarantees are established by the Convention on the Rights of Persons with Disabilities.

Nina Kovyazina,

3. Question from practice: how to organize a workplace for a disabled person

The answer to this question depends on the circumstances of the specific situation and the specifics of the employer’s activities.

The employer must organize the workplace of a disabled person in accordance with approved regulations.

Equipping special workplaces for the employment of disabled people includes the selection, installation and operation of basic technological equipment, technological and organizational equipment, tools, auxiliary equipment, the use of which allows creating conditions for a disabled person to perform his labor functions in the workplace.

The employer equips a special workplace individually for each specific disabled person, as well as for a group of disabled people with the same type of impairment of body functions and limitations in life activity.

Equipment of special workplaces includes the following steps:

analysis of the needs of a disabled person in equipping a special workplace based on the information contained in, in accordance with the nature of the disabled person’s work, his labor functions, technological, psychological and meteorological features of performing labor functions in a special workplace;
formation of a list of measures aimed at equipping special workplaces for the employment of disabled people, including the development of a list of basic technological equipment, technological and organizational equipment, tools, auxiliary equipment, the use of which ensures the implementation of a disabled person’s work functions;
implementation of a list of measures aimed at equipping special workplaces for the employment of people with disabilities, including the acquisition, installation and configuration of basic technological equipment, technological and organizational equipment, tools, and auxiliary equipment.

At the same time, the equipment of special workplaces for the employment of disabled people should not interfere with the performance of labor functions of other employees.

This is stated in the paragraphs and Basic requirements for equipping workplaces, approved.

Requirements for equipping special workplaces for employing disabled people are applied depending on the nature of the impaired functions and limitations in the life activity of a particular disabled person, as well as taking into account the position, nature of work, and labor functions performed by the disabled person.

Thus, a workplace for the visually impaired can be equipped with video magnifiers, magnifiers, adapted video displays, large print printers, writing aids in Braille, sound recording and sound reproduction equipment, and provision is made for the use of voicing of visual information.

For the hearing impaired, the requirements for workplace equipment include the use of sound amplification equipment and loudspeaking telephones. Visual indicators can also be used that convert sound signals into light and speech signals into a text crawl.

For disabled people with impaired musculoskeletal system functions, unobstructed access to the workplace and turning around of the wheelchair should be provided. Elements of the workplace should be located as conveniently as possible, with the ability to change the height and inclination of the working surface and the seat of the work chair. If necessary, the workplace should be equipped with a special seat that provides compensation for the effort when standing up, as well as special devices for grasping and holding objects and parts.

For disabled people using wheelchairs, taking into account the work function performed, unobstructed access to the workplace and turning around of the wheelchair should be provided. The space under the equipment elements must create conditions for access and work in a wheelchair.

This procedure is provided for in the Basic Requirements for Equipment of Workplaces approved.

Depending on the type of activity of the employer, it is also necessary to follow the requirements of by-laws for the ergonomics of the disabled person’s workplace and its organization, in particular, construction rules (for example, SNiP 35-01-2001, approved, SP 35-104-2001, approved), sanitary rules (for example, approved), etc.

Thus, in each specific case, organize special workplaces for disabled people taking into account:

the type of activity of the organization and the specifics of the labor protection requirements for disabled people in it;
professions;
the nature of the work performed;
degree (group) of disability;
the nature of functional impairments and limitations in the ability to work;
specifics of a particular workplace;
mechanization and automation of the production process;
other objectively existing factors.

It should be noted that a special workplace for a disabled person must ensure the safety of his work, as well as work with minor or moderate physical, dynamic and static, intellectual, sensory or emotional stress. In addition, in the process of working in this workplace, it is necessary to exclude the possibility of deterioration of health or injury to an employee with a disability.

Such conclusions follow from the totality of the provisions of the Labor Code of the Russian Federation, articles, Law of November 24, 1995 No. 181-FZ.

Nina Kovyazina,

Deputy Director of the Department of Medical Education and Personnel Policy in Healthcare of the Russian Ministry of Health

4. Question from practice: what working mode should be established for a disabled employee?

For an employee with disabilities of groups I or II, set a reduced working week of no more than 35 hours per week (). Such employees.

For disabled employees of group III, a reduced working week is not provided for by law.

In addition, when determining the duration of the daily work (shift) of a disabled employee, it is necessary to take into account the data of the medical report of an individual disabled person (,). Since the requirements of this program are mandatory for the employer, he is obliged to set the disabled employee the working day specified in the program. This conclusion follows from Article 11 of the Law of November 24, 1995 No. 181-FZ.

If the individual rehabilitation program does not specify a reduced length of the day or shift, then the employer has the right to:

determine its duration yourself. For disabled people of groups I and II - within a shortened working week;
contact the health care institution that developed the program to clarify the length of the disabled employee’s working day.

Nina Kovyazina,

Deputy Director of the Department of Medical Education and Personnel Policy in Healthcare of the Russian Ministry of Health

5. Answer: How to determine the duration of annual leave for a disabled employee if he received disability during the working year for which leave is provided

The duration of annual leave for a disabled employee must be at least 30 calendar days per working year. It does not matter whether he was disabled at the beginning of the year, or whether he was assigned disability during the year. This is explained as follows.

Article 23 of this law establishes the duration of the annual leave of a disabled person, which should not be less than 30 calendar days. The right to receive extended leave arises for an employee from the moment he is recognized as disabled. At the same time, not a single regulatory legal act under labor legislation provides for a reduction in vacation in proportion to the time that has passed from the beginning of the year until the onset of disability.

Thus, an employee recognized as disabled is entitled to leave of at least 30 calendar days, regardless of when he was recognized as disabled - before the start of the corresponding working year or during this year.

The legality of this approach is confirmed by judicial practice. See, for example,.

Nina Kovyazina,

Deputy Director of the Department of Medical Education and Personnel Policy in Healthcare of the Russian Ministry of Health

With respect and wishes for comfortable work, Tatyana Kozlova,

HR System expert

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St. Petersburg 100% 100% - 100% Leningrad region. - - - 100% Krasnodar region 100% 100% - - Stavropol region 100% 100% 100% - Volgograd region. 100% 100% - 100% Voronezh region. 100% 100% 100% - Irkutsk region. 100% 100% 100% - Murmansk region. - - - 100% Sverdlovsk region. 100% 100% 100% 100% Rostov region. 100% 100% 100% - Chelyabinsk region. 100% 100% - 100% Republic of Dagestan 100% 100% 100% - Republic of Bashkortostan 100% 100% 100% - What benefits for paying transport tax exist for people with disabilities in the Russian Federation Regional benefits. The regions of the Russian Federation independently establish tax benefits, so the amounts and rules for receiving them are different everywhere. Most often, disabled people of groups 1 and 2 are exempt from car tax, however, regions where citizens with any category of disability do not have to pay for a car are also not uncommon - such rules, for example, apply in the Rostov and Voronezh regions.

Do disabled people pay transport tax? what benefits?

Most often, these people have problems with movement, but are able to work if they have appropriate assistance. In most regions, authorities give a 100% discount on car tax for group 2 disabled people, but introduce the necessary condition for the maximum power of the vehicle.

For example, exemption from transport tax for disabled people in Moscow applies only to cars with a capacity of less than 200 horsepower, and in St. Petersburg the number of “horses” should not exceed 150. Car tax for disabled people of group 3 Decision on the availability of car tax discounts for disabled people of group 3 is also accepted by the authorities of a specific region of the Russian Federation.
Most often, persons with a third disability group who own a car with a capacity of up to 100 horsepower are exempt from paying the tax.

Transport tax: benefits for disabled people

Disabled people in the capital, in principle, must make payments for transport. This rule applies to disabled people of group 3.

According to the established rules, disabled people not of the 3rd group do not make this payment in 2016-2017. Moscow region Slightly different rules are provided in the Moscow region.

The only caveat is the availability of a discount. Group 3 disabled people in the Moscow region are entitled to a 50% discount. This means that this category of people does not pay in full for the car they own.

A referral of such a plan is issued when persistent limitations in a person’s ability to work and general life activity are detected. In more detail, these are health problems such as:

serious impairment of respiratory functions;
disorder in the functioning of the circulatory, digestive or general metabolic systems;
disruption of vital visual and auditory natural functions;
disorder of the functions of touch and smell;
various types of mental abnormalities, among which can be noted the lack of ability to perceive, remember, and also express personal will or ordinary emotions.

It is these factors that force a person to use social protection, since he is unable to provide himself with an adequate level of existence on his own.

Transport tax benefits for disabled people in 2018: 1, 2, 3 groups

The size of the payment depends on the year of manufacture of the car, as well as on the engine power. Nature of payment It seems that everything is simple: every year, citizens who own a car must make money transfers to the tax authorities.

Attention

Only in Russia there are various benefits. According to established rules, certain categories of persons are exempt from taxes either completely or partially. That is why you will have to find out whether disabled people of group 2 pay transport tax.

This category of persons is considered preferential in many areas. The main problem of the payment being studied is that the car tax is regional in nature. This means that its order and size are completely regulated by the municipal authorities of a particular locality. Ambiguity of benefits This concept applies both to the procedure for calculating tax and to beneficiaries.

Do disabled people of group 2 in the Russian Federation pay transport tax?

Benefits for citizens with disabilities are provided in various areas of human life. Many motorists who own a personal car are wondering whether the transport tax is intended for people with disabilities, whether there are benefits or not for it. Some relaxations in the form of benefits are provided for in modern tax legislation and they are expressed both in complete exemption from payment and in a reduction in the rate established in the region. In this article, you can get answers to questions regarding whether disabled people pay transport tax, whether there is an exemption for disabled people from transport tax, what documents are required to apply for benefits, as well as how to correctly write an application for their registration.

Transport tax benefits for disabled people in 2017

Payment of the calculated tax with benefits is carried out on the basis of a special notification from the tax office. It is sent by the fiscal authority. The deadlines for payment are the end of September and the beginning of October. The notice is sent in such a way that the payer receives it no later than 30 days before the full expiration of the period intended for payment of the tax. Based on tax legislation, the process of calculating the amount of transport tax is carried out strictly according to the results of the tax time period. Evasion of tax due is regulated by law. Summing up Transport tax is a necessity, as it ensures an optimal level of viability of budgetary organizations.
Such a fee may not be feasible for all citizens, in particular for people who have certain health problems.

Transport tax for disabled people in 2018

The compiled and prepared package of documents can be personally taken to the tax office, or everything can be sent by mail using the service of sending a valuable letter. People who know how to use a computer can send documents through their personal account on the State Services website or directly from the Tax Service.

If you visit the tax authority in person, you need to take copies and originals of all necessary documents with you. Timely and correctly executed documents will provide an opportunity for all citizens in need of social protection to save money, which will never be superfluous.

Tax payment Tax transport rates are determined for each region separately. The average rate in Russia is 3.5 rubles, but in some regions it can reach 10-12 rubles.

Rules for paying transport tax to disabled people of group 1 in 2018

A vehicle owned by a beneficiary by right of ownership is exempt:

Citizens: Heroes of the USSR, Russian Federation, holders of the Order of Glory of three degrees;
Disabled people of groups I and II;
Veterans and disabled people of WWII; participants in combat operations, with the status of a disabled person, a veteran;
Prisoners of ghettos, concentration camps, and other places of forced detention created during the Second World War by the Nazis;
Chernobyl victims, other groups of people affected by radiation;
Owners of passenger cars with an engine power of no more than 100 hp, purchased with the help of the region’s social service;
Any of the parents, adoptive parents in a large family;
Any of the parents, adoptive parents, guardians, trustees of a disabled child.

In particular, benefits do not apply to the category of passenger cars with a capacity of 200 hp or more.
How to fill out the application correctly and where to download it? You can download the application from the Federal Tax Service website, and we have a sample form. Despite the fact that at the federal level, car owners with disabilities are not exempt from paying vehicle tax (TN), in almost every region of the country there are benefits for them. The conditions for receiving benefits differ greatly by region - today we will demonstrate this using the example of 15 different regions of the Russian Federation. If you live in another part of the country, below you will find instructions on how to find out which group of disabled people do not pay TN in your city and what you should pay attention to. In the table below you can see what TN benefits exist in Russia for disabled people of groups 1, 2 and 3 and for parents of disabled children. Region of the Russian Federation Group 1 Group 2 Group 3 Parents of disabled children Moscow 100% 100% - 100% Moscow region.

From what year does the transport tax benefit for disabled people apply?

Transport tax benefits for disabled people of groups 1, 2 and 3 Question Answer What benefits are there for disabled people? Regional and federal. How can I find out if people with disabilities pay tax in my city? We have prepared a table of TN rates for different regions, you can view it here.

Do people with disabilities of groups 1 and 2 need to pay TN? It depends on what kind of car the disabled person owns; our table contains all the necessary information on this matter. Are there any benefits for disabled people of group 3? Benefits depend on the region; we have also collected the necessary information in a table.

Are there benefits for disabled children? In some regions, only one parent has the right not to pay car tax and only for one car. More details can be found in our table. What documents are needed to receive the benefit? — ITU Help; — PTS and STS; — Passport of the Russian Federation; - Statement.

Collect copies of documents, an application and send them to the tax office in person, through a representative or by mail. Please note: You will receive the right not to pay TN only after you report it to the tax office. The Federal Tax Service itself will not include you in the list of beneficiaries. So, the release of disabled people 1, 2 and 3 gr. The effect of car tax in different parts of the Russian Federation is different. In many regions, disabled car owners have the opportunity not to pay TN, but it is not always possible to take advantage of it, since the benefit often applies only to cars with a certain engine power. If you are one of the beneficiaries, in order not to pay car tax, send an application to the Federal Tax Service.

Publication date: 02/05/2015 14:51 (archive)

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 are entitled to benefits:

1. Property tax for individuals

The following are exempt from paying property tax for individuals:

All pensioners receiving pensions assigned in the manner established by the pension legislation of the Russian Federation, including a disability pension.

Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;

Disabled people of groups I and II, disabled since childhood;

Participants in the Civil and Great Patriotic Wars;

Military personnel, as well as citizens discharged from military service upon reaching the age limit for military service, having a total duration of military service of 20 years or more;

Family members of military personnel who have lost their breadwinner;

Individuals exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant, the accident at the Mayak production association and the discharge of radioactive waste into the Techa river;

Citizens who performed international duty in Afghanistan and other countries where hostilities took place;

Parents and spouses of military personnel and government employees killed in the line of duty.

Individuals carrying out professional creative activities - in relation to specially equipped premises, structures used by them exclusively as creative workshops, ateliers, studios, as well as residential premises used to organize non-state museums, galleries, libraries open to the public - for the period such use;

Individuals - in relation to economic buildings or structures, the area of each of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary plots, dacha farming, vegetable gardening, horticulture or individual housing construction.

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 has 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. The taxpayer has the right to submit documents confirming the right to the benefit and an application for the benefit to the inspectorate of his choice.

If an individual entitled to a benefit is the owner of several taxable objects of the same type (for example, two apartments), this person, before November 1 of the tax period, starting from which the benefit is applied to the objects, submits an application indicating the object in respect of which discount will apply. In the absence of such a statement, exemption is granted in relation to the object with the maximum amount of tax payable.

A person who, as of December 31, 2014, was granted a tax benefit for the property tax of individuals in accordance with the Law of the Russian Federation of December 9, 1991 N 2003-1 “On taxes on the property of individuals” has the right not to submit to the tax the authority re-applies and documents confirming the right to a tax benefit.

2. Transport tax

The following are not subject to transport tax:

Passenger cars specially equipped for use by disabled people, as well as cars with an engine power of up to 100 horsepower (up to 73.55 kW), received or purchased through social welfare authorities in the manner prescribed by law. That is, in fact, the owners of such cars do not pay transport tax.

Vehicles that are wanted, subject to confirmation of the fact of their theft (theft) by a document issued by an authorized body

The Law of the Krasnoyarsk Territory dated November 8, 2007 No. 3-676 “On Transport Tax” (as amended on October 11, 2012 No. 3-592) provides the following benefits for individuals.

The following categories of payers are exempt from paying transport tax:

for one vehicle with an engine power of up to 100 hp. (up to 73.55 kW) inclusive:

Heroes of the Soviet Union;

Heroes of the Russian Federation;

Heroes of Socialist Labor;

Full Knights of the Order of Labor Glory;

Full Knights of the Order of Glory;

Disabled people and veterans of the Great Patriotic War and disabled combat veterans;

Parents and non-remarried widows (widowers) of disabled people of the Great Patriotic War, disabled combat veterans, veterans of the Great Patriotic War 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 not listed above, who are registered with a vehicle with an engine power of up to 100 hp. (up to 73.55 kW) inclusive.

Individuals who are pensioners in accordance with the pension legislation of the Russian Federation, one of the parents (adoptive parents), guardians, trustees of a disabled child, one of the parents of a large family, that is, a family with three or more children before they reach the age of 18, in including adopted children, stepsons, stepdaughters, as well as adopted children, guardians, those under guardianship, those living together, pay a transport tax in the amount of 10 percent for individual vehicles, subject to the conditions established by the Law of the Krasnoyarsk Territory.

The benefit is provided only for the categories of vehicles specified in the Law:

No more than two units of vehicles, determined at the discretion of the taxpayer, are subject to preferential taxation. The benefit is not provided for two vehicles of the same type, for example, two cars, etc.

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 privilege

3. Land tax

Article 395 of the Code provides for complete exemption from payment of land tax only for individuals belonging to the indigenous peoples of the North, Siberia and the Far East of the Russian Federation in relation to land plots used for the preservation and development of their traditional way of life, farming and crafts.

Federal legislation does not provide for other benefits for individuals regarding land tax in the form of complete exemption from payment.

In accordance with Article 391 of the Code, when calculating tax, the tax base is reduced by a tax-free amount of 10,000 rubles. per taxpayer in the territory of one municipality in relation to a land plot owned, permanent (perpetual) use or lifetime inheritable possession of certain categories of taxpayers, including:

Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;

Disabled people with disability group I, as well as persons with disability group II, established before 01/01/2004;

Disabled since childhood;

Veterans and disabled people of the Great Patriotic War, as well as veterans and disabled people of combat operations;

Individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities;

Individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology.

If there are grounds for receiving a benefit or deduction from the tax base for land tax, taxpayers must contact the tax office at the location of the land plot with an application and attach a copy of documents confirming the right to the benefit or deduction.

Municipal authorities have been given the right to establish additional benefits for personal property tax and land tax for certain categories of payers; you can learn about property tax benefits for each subject of the Russian Federation and each Municipal entity using the electronic service posted on the official website of the Federal Tax Service of Russia in the section

Draw your attention to:

If the right to a benefit arises during a calendar year, the tax is recalculated from the month in which this right arose. In this case, the month in which the right to a tax benefit arises, as well as the month in which this right is terminated, is taken to be a full month.

In the event of an untimely application for a tax benefit, the tax amount will be recalculated no more than three years in advance upon a written application from the taxpayer, but not earlier than the date on which the taxpayer becomes entitled to a tax benefit.