How to apply for transport tax benefits for combat veterans? Exemptions and benefits for combat veterans on transport taxes - where are they provided and how to get them Car tax for combat veterans

The definition of “tax benefits” means certain discounts (in full or partial), which are primarily aimed at improving the livelihoods of those categories of people who have the right to apply for them.

If we talk about, then they provide various discounts in the field of taxation.

It is worth noting that today not all beneficiaries know that they are entitled to discounts in paying contributions to the budget. What is the procedure for their registration? Where do you even need to go?

Let's consider all these nuances in more detail.

Legislative framework

All tax benefits that are due to military veterans are specified in such legislative acts:

It is also worth remembering that each region has its own local laws, which provide additional criteria for providing tax benefits for this category of citizens.

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Pensioners are provided with tax benefits for the following: species:

Property

According to current legislation, in 2019, pensioners and combat veterans exempt from paying property tax.

However, some regions have the right to adjust such a benefit based on the area of residence at the regional level.

Land

This category of benefits provides decline tax base on land tax for a non-taxable amount of 10 thousand rubles. This is provided for by the Tax Code of the Russian Federation, in particular Article 391.

This law also includes the possibility of making changes at regional levels local authorities self-government.

In addition, pensioners are exempt from paying taxes on one of their land plots. It is worth noting that the area land plot, which is not subject to taxation in each region, so it is better to clarify this information at your place of residence.

In 2019, veterans can take advantage of provided benefit only within one Russian region.

Transport

Legislation of the Russian Federation exempts from payment transport tax for this category of citizens in the following cases:

the vehicle has less than 100 horsepower;
the vehicle was assembled or manufactured on the territory of the Russian Federation or the Soviet Union.

In some regions of the country, additional benefits may be provided, and in some, they may be completely canceled due to lack of funds in the local budget.

Housing

the opportunity to purchase your own housing is provided, using a subsidy allocated by the state for these purposes;
the cost is compensated utilities.

It is worth noting that in the event of the death of a veteran, family members can take advantage of his benefits. Payments made by the state are targeted, so beneficiaries will have to document the fact of their use. In 2019, housing for this category of veterans is allocated not from the housing stock of local municipalities, but next order:

You must have a veteran's certificate on hand.
The applicant must be on the list of beneficiaries in need of square meters.
An appeal is made to the local administration.
A response is expected within 30 days.
After receiving the invitation, a package of documentation is collected and submitted to the local administration.

Personal income tax

For pensioners in 2019, a tax deduction in the amount of 500 rubles is provided for each month of the tax period when calculating personal income tax.

If the pensioner is disabled, the amount increases to 3,000 rubles.

An additional list of benefits for a specific region can be found at the local tax authority.

Benefits from the Pension Fund

The Pension Fund of the Russian Federation is actively working to provide benefits to various categories of pensioners, in particular combat veterans:

The monthly cash payment (MCP) with the indexation date on February 1, 2019 is the amount 2972.82 rubles. This amount is calculated taking into account the cost of the set social services.
This category of citizens can refuse the social services provided and receive monetary compensation instead. For medical supplies – 863.75 rubles; for sanatorium treatment – 133.62 rubles; for travel to the place of treatment – 124.05 rubles.
All pension payments will be indexed.
Parents of deceased servicemen will receive pension payments for the loss of a breadwinner.

Medical

Veterans can go to medical institutions for treatment at the place of service (work). Their reception is carried out out of turn, upon presentation of the appropriate identification.

Labor

If combat veterans have group 1-3 disabilities, then employers must provide preferential working conditions. All other VBDs can count on the following preferences:

additional unpaid leave (up to 35 days);
additional paid leave of up to 15 days is provided to veterans performing military service under a contract or conscription;
taking annual leave at a time convenient for you;
obtaining specialized education at the expense of the employer, or taking advanced training courses.

Registration procedure

Despite the fact that in some regions all required tax benefits may be provided, and in some only some of them, the registration process is no different.

All registration process is as follows:

drawing up an application (a sample can be obtained from the tax office at your place of residence);
collection of documents (the absence of any document from the main list is strictly prohibited, otherwise refusal will be guaranteed);
submitting an application and documents to the relevant authority;
waiting for a decision to be made;
receiving a notification about the provision of benefits (as a rule, the notification comes either by mail or by calling the contact phone number from the tax service).

Pensioners (including military veterans) can submit documents and applications in several ways:

on one's own;
ask a relative about it;
send the entire package of documents by mail.

If we talk about the timing of making a decision, then according to the law, no more than 30 calendar days are allocated for this from the moment they are received by the addressee (regardless of how the documentation is submitted).

Where to contact

You must submit an application and all the necessary documents to the tax service in the region where the pensioner is registered. Filing in another region is prohibited by law.

Drawing up an application

In this document must be indicated:

initials of the person who is applying for tax benefits (written without abbreviations);
passport details of the pensioner (you must follow each entered number or letter to avoid mistakes);
place of residence (details indicating the city, street, etc.);
mobile phone number (if you don’t have one, you should indicate your home phone number). The best option would be to indicate both your mobile and home phone numbers (provided you have both);
documents confirming ownership of an apartment, house, land or car (if the pensioner is applying for full list benefits, all must be provided);
a list of documents that were attached to the compiled document;
date of document preparation and signature of the applicant.

List of required documentation

If we talk about the list of documents, then it is as follows:

It is worth noting that this list is approved at the legislative level, but at the same time it can be supplemented by local authorities, so it is necessary to clarify the information at the place of residence.

When applying for tax benefits, you should pay attention on some nuances, namely:

if a pensioner (military veteran) does not apply for benefits himself, but other persons (relatives, friends, acquaintances) are doing this, it is necessary to issue a power of attorney, otherwise nothing will work out, they simply will not be accepted;
when trying to obtain a transport tax, in addition to the vehicle’s ownership document, you must indicate: make, year of manufacture, VIN (registered in the vehicle’s registration certificate). The vehicle must be assembled in Russian Federation or in the former Soviet Union;
When sending documentation by mail, it is necessary to make an inventory of the letter in order to avoid further misunderstandings. In addition, it is worth keeping the receipt of payment for shipping before making a decision. Experts also advise issuing a notification of receipt in order to know exactly the start date of the time allotted for making a decision.

Compliance with such nuances will help each pensioner quickly apply for the tax benefits provided for by the legislation of the Russian Federation without returning them to eliminate shortcomings.

Regional features

According to current laws In the Russian Federation, all categories of citizens who are classified as “beneficiaries”, today are divided into several groups, namely:

federal;
regional.

If we talk about federal beneficiaries, then the conditions for providing tax benefits throughout the Russian Federation are unchanged.

In turn, the conditions for providing tax benefits for pensioners from the second group directly depend on the region of residence and from local governments themselves.

In addition, part of the taxes may be on the balance sheet of the region itself, so all deductions and benefits depend directly on the size of the budget of the region in which the pensioner lives. If we talk in simple words, then in one region there is no transport tax for a pensioner, and in some there is only a 50% discount.

So, for example, in Moscow combat veterans are exempt from paying transport tax if their car is manufactured in Russia and has an engine power of no more than 200 horsepower.

In the Belgorod region, regardless of the category of pensioner, they are all exempt from paying such tax on all agricultural land they own.

In order to know all the intricacies of providing tax benefits in a particular region, it is recommended to contact the authority social protection population and the tax office at the place of residence.

Benefits for combat veterans are described in the following video:

Military personnel and combat veterans of our country have earned privileges in various areas: housing and communal services, medicine, as well as transport tax benefits. Benefits are provided for all military personnel, both at the state and federal levels. So, let’s now look at whether beneficiaries pay such a fee.

Categories of beneficiaries

The following categories of citizens received exemption from payment:

Military personnel who took part in the Second World War.
Military personnel who were engaged in mine clearance after the Second World War on the territory of the USSR and other allied states (NKVD, MGB).
Military personnel who were involved in international duty in Afghanistan.
The pilots who delivered air cargo to the territory where the fighting was taking place.
All personnel who were on the territory of military units. Units were stationed in the area of combat operations (subject to their receipt of bodily harm or wounds).
Civilians who distinguished themselves during combat operations were awarded insignia.
Internationalist warriors who visited “hot spots”.
Civil servants who had to work in Afghanistan during combat operations.

The status of a combat veteran must always be confirmed by documents of the established form issued by the relevant authorities. Military personnel will be able to avoid paying transport taxes by receiving benefits for combat veterans.

Benefits for soldiers

All soldiers have the right to certain type privileges. The state provides benefits in various social spheres. Guided by Civil Code, warriors can enjoy various types of compensation and subsidies. Namely, military personnel who fall into the category of beneficiaries are exempt from paying:

transport tax in 2019;
property;
land;
state duty;
income deductions.

Social privileges are also provided, such as:

subsidizing housing and communal services;
medical care;
free travel;
benefits in the education system.

The provision of privileges depends on the merits of veterans to the state. A transport tax for combat veterans is also provided by the state. Regional authorities are working to provide benefits to combat veterans transport tax. Transport tax benefits for combat veterans are provided for registration of various vehicles:

automobile,
motorbike,
scooter,
bus,
motor sleigh,
snowmobile,
motor boats,
yacht,
jet ski and so on.

Important! The transport tax benefit for combat veterans is provided only once. This privilege applies to only one vehicle. Namely, what means of transportation a combat veteran must indicate at the time of registering a car or other transport.

Regions where privileges are provided

Transport tax is required to be paid. In all regions of our country, the amounts of this obligation differ significantly. According to current legislation, the provision of benefits for exemption from transport tax is accepted at the regional level. And therefore, partial provision of benefits to combatants is possible only in 33 regions of the country. I would like to note that all soldiers partially pay their obligations, but the amount to be paid depends on the capacity of the transport.

So in the Kaluga, Tambov, Saratov regions, soldiers do not pay their obligations, provided that the car’s engine power is no more than 150 horsepower. In the Voronezh region, a military personnel is exempt from taxation if his car has less than 120 horsepower. In the Volgograd and Ulyanovsk regions, the tax contribution may not be paid by military veterans - a car with no more than 100 horsepower. In the Leningrad region this figure is very low. Veteran vehicle tax credits can be used on a domestically produced vehicle and are not to exceed 80 horsepower.

In all other regions partial payment is provided tax obligations. The Jewish Autonomous Region provides military personnel with a 30% discount on the transport obligation for vehicles with an engine power of up to 130 horsepower. Udmurtia and the Ivanovo region at the regional level have established that military vehicles that do not exceed 100 horsepower receive partial exemption (up to 50%) from taxation. In the Moscow region, a vehicle to receive benefits should not exceed 150 horsepower.

Only in 7 regions of the state are preferential categories of military personnel exempt from paying the fee, namely:

Moscow (but not the Moscow region);
Tula region;
Adygea;
Sakhalin region;
Kabardino-Balkaria;
Murmansk region;
Lipetsk region.

It is in these areas that military personnel have the opportunity not to pay transport tax. Combat Veteran benefits cover all vehicles with no restrictions.

At the state level, a decision was made to significantly expand the list of regions.

What is needed to receive benefits?

The state gave privileges to veterans military service. In the Moscow region, military personnel are provided with a transport tax benefit in the amount of 50% of the required amount. Leningrad District and St. Petersburg - military personnel of this district do not pay a transport tax when registering one domestically assembled car with an engine capacity of no more than 80 horsepower, up to 1990.

To take advantage of the benefits provided by the state, you must contact the authorities, in particular, the Federal Tax Service of Russia (FTS) (at the place of registration). I would like to note that military personnel who have a privilege of a social nature (medicine, housing and communal services) must still personally draw up the document properly.

For registration, a veteran (WWII, Afghan War, etc.) must collect a package of documents and provide at the place of request:

passport;
a copy of the certificate confirming participation in “hot spots”;
application form.

For the convenience of military personnel, the Federal Tax Service has created a “Taxpayer Personal Account.” Once registered, everyone can apply online and verify tax status. The application is reviewed by the commission within 30 days.

Please note that those military personnel who did not receive privileges when registering vehicle, have the right to return part of the funds spent.

According to current legislation, in particular Art. 363 of the Tax Code of the Russian Federation, the amount of the transport fee is calculated by representatives of the inspection. After making the calculations, an official letter is sent to the address specified in the application. The deadline for payment of the fee is December 1 of the current year. For more detailed information about the amount of benefits provided to Afghans in your district, please contact the Federal Tax Service.

The tax on a modern vehicle, which can be classified as regional, is regulated and regulated by the Tax Code of the Russian Federation, as well as the laws of the constituent entities of Russia.

Regional authorities set their own tax rates for different categories of vehicles.

The deadlines for paying taxes and the list of persons who are exempt from paying taxes or who are entitled to certain benefits may also be different.

In this article, you can study the question of how and by what criteria transport tax benefits are calculated for military veterans, and what is necessary for their registration.

Among the persons eligible for exemption from transport tax for combat veterans are the following individuals:

The list of military actions, the participants of which were and can be recognized as veterans, is determined by law. As a rule, these are operations that were and are being carried out in countries such as Egypt, Algeria, Syria, Vietnam, Laos, Chechnya, Ethiopia and so on.

Fact of belonging individual to one or another category of veterans and military operations is confirmed by special certificates and other official documents.

Based on them, a decision is made to remove or simply reduce the transport tax for combat veterans.

In 2020, benefits related to the payment of transport tax are provided in 33 regions of the country.

Only seven regions have adopted the abolition of transport taxes for combat veterans - Moscow, Tula, Adygea, Sakhalin, Murmansk, Lipetsk, Kabardino-Balkaria and the regions of these cities.

Here, the tax exemption in no way depends on the power level of the car at the veteran’s disposal.

Honored people who come to these regions wonder whether combat veterans pay transport tax and receive a complete exemption.

In 14 regions of the country, car tax benefits in the form of a complete exemption from payment are determined by the power of the car. Here is basic information on the question of whether there are benefits for veterans and to what extent, according to these areas:

Leningrad region– cars with power up to 80 hp are exempt from tax;
Khabarovsk, Krasnoyarsk Territory, Ossetia, Volgograd, Ulyanovsk and Samara region – up to 100 hp;
Voronezh region– up to 120 hp;
St. Petersburg, Bashkortostan, Saratov, Novosibirsk, Kaluga, and Tambov regions– up to 150 hp;

Transportation tax cash benefits intended for combat veterans may be accepted in the form of interest rate reductions.

In the Jewish Autonomous Region on cars with power up to 130 hp. There is a 30% discount on the total rate. In the Ivanovo region and Udmurtia, the rate is reduced by 50% if you have a car with a power of up to 100 hp.

In the Kirov and Moscow regions, the rate is reduced by 50% for vehicles with a power of up to 150 hp. In the Kurgan region, for cars with power up to 100 hp.

In Chechnya, a 70% discount on the established tax is provided, and the Orenburg region has adopted a 50% reduction in the rate, regardless of the power level of the installed car engine.

In all other regions, combat veterans pay tax under the normal tax regime.

Based on this information, we can conclude that the decision whether combat veterans will be exempt from car taxes directly depends on their place of residence and permanent registration.

At the regional level, a decision is made whether veterans should pay transport tax. Everything here depends on the general economic situation in the region.

To receive benefits, you will need to correctly draw up the appropriate application, and then submit it to the local tax organization. You will also need to attach all the necessary documents.

The process of transferring the application and papers can be carried out in person by visiting the tax office, it is possible to do this through personal account on the tax website. There is also a longer-term option for submitting documents - Russian Post.

After receiving the application, tax officials will notify the applicant of their decision within the next 10 days.

The following documents will need to be attached to the application submitted to the tax office:

a copy of the main pages of the applicant’s passport and TIN;
a copy of the vehicle title for which you plan to receive the benefit;
certificate from place of residence;
documents confirming that a person belongs to this category.

The document that confirms veteranhood is a special veteran’s certificate. The certificate has a cover brown and must be certified by the seal of the authority that issues the document.

Tax benefits accrued to car owners can be applied for at the tax office located at the person’s place of residence. The place of his permanent registration does not matter here.

For example, if a veteran who is entitled to benefits lives and also has a permanent residence permit in the capital, and his vehicle was registered in the Krasnodar Territory, he will receive benefits based on Moscow legislation.

To apply for benefits, you will need to contact the regional tax office located in the capital.

In order for the completed application to be accepted for consideration, it must be correctly compiled and filled out. This is a special document that must contain the following information:

A correctly written application is submitted to the tax organization in person or through the person for whom it is previously issued. official power of attorney, notarized.

This factor must be reflected in the application written and submitted to the tax organization. Before writing, you need to obtain a special form from any tax organization, you can also easily download or study it on the tax service website.

The application is drawn up strictly in two versions - one will be handed over to the employee simultaneously with all the documents, the other with a note indicating its acceptance will remain in the custody of the applicant.

If the application is sent by valuable letter via Russian Post, it is worth paying for the service with notification. As an addition, you will need to make an inventory of all documents with the letter being sent.

This service is paid, and the receipt for its payment must be kept until a response from tax officials arrives.

At the level of modern legislation, benefits related to the payment of car tax for veterans who took part in hostilities are not designated. It is for this reason that a person who belongs to this category must rely solely on regional laws.

All regions and regions have certain restrictions for war veterans. If these are not WWII participants, they will need to pay transport tax without any benefits.

Depending on the legislation adopted in the region in which the veteran lives, the conditions for full payment of the tax may be different:

In all of the above cases and situations, the veteran will not be able to receive benefits for paying transport tax in the form of a reduced interest rate or complete exemption. Most of these situations are completely fixable and everything can be done on your own..

Documents can be obtained and processed, and the vehicle can be replaced with a less powerful one, if there is a need and necessity.

A veteran can receive a transport tax benefit or have the opportunity not to pay it at all from the moment the benefits are registered.

For example, if a vehicle was purchased in January, and documents with an application for benefits were submitted in late spring, in May, benefits will be accrued starting in May.

In many regions, the list of categories of citizens who have the right to take advantage of such benefits has recently been significantly reduced.

The reason is that many owners of expensive and powerful cars purposefully registered them for people of retirement age. Another reason for some difficulties is the lack of material resources in the regional budget.

Conclusion

Each owner of a modern vehicle is required to pay a special tax, this is indicated in the Tax Code of Russia.

To receive benefits or to be completely exempt from paying taxes, you will need to provide special documents that will directly confirm the fact that you are a military veteran.

To take advantage of legal transport tax benefits, you simply need to submit a well-written application and provide all the necessary documents.

A veteran can always get advice on applying for benefits in the form of certain state support at the branch of the regional tax service.

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Civil Code of the Russian Federation Article 4. Effect of civil legislation over time

1. Acts of civil legislation do not have retroactive force and apply to relations arising after their entry into force.

The law applies to relations that arose before its entry into force only in cases where this is expressly provided for by law.

At the time of purchasing the car, there was a benefit for military veterans that exempted up to 200 hp from transport tax. Under these conditions, a car with a 175 hp engine was purchased. Later, regional authorities issued a regional law lowering this criterion to 150 hp. Contrary to Article 4 of the Civil Code of the Russian Federation, the Tax Service sends tax demands, despite the fact that property relations arose before the signing of the new law.

Benefits are now available for income tax combat veterans. Combat veterans are citizens of the Russian Federation, former participants in military clashes in “hot spots”. The legislation of the Russian Federation provides them with some social and tax benefits.

Tax benefits do not always mean freedom from tax payments. But basically, benefits are provided for certain payments. This may be a property tax or just an income tax. Tax benefits are called partial or full discounts that apply to certain groups of taxpayers and are regulated by the Tax Code of the Russian Federation.

Categories of military personnel classified as combat veterans

What is a combat veteran? All tax categories are fixed by the letter of the law. Former military personnel who are recognized as combat veterans are identified Federal law RF “On Veterans” dated January 12, 1995.

This law (effective under No. 5 - Federal Law) explains who is called combat veterans (CVA), into what categories they are divided:

The first category includes military personnel involved in demining peaceful territories after the end of the Great Patriotic War. Patriotic War and served in “hot spots”.
The second category includes pilots who served in combat units in Afghanistan and received any shell shock, wounds, injuries, etc.
The third category is Russians who carried out various work in Afghanistan and other “hot spots” during periods of hostilities.

The full list of “hot spots” is enshrined in the annex to the law “On Veterans”. First on this list are:

Tajikistan;
regions South Ossetia and Abkhazia;
Afghanistan;
North Caucasus;
Syria;
Chechnya, etc.

Former military personnel can qualify for benefits if they have a veteran's ID in hand.
The issuance of these certificates is regulated by the order of the Ministry of Internal Affairs of the Russian Federation No. 282 dated May 7, 2004. The veteran submits an application to the Ministry commission with evidence of his participation in the “ hot spot” or military conflict. These can be certified documents from the archives, a copy and original of a military ID with the corresponding entry.

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Benefits offered by law

Social benefits provided to veterans relate to improving living conditions. Tax benefits are legislated by the Tax Code of the Russian Federation and regional legal acts. Another type of benefit is a monthly cash payment (MCV), which is issued in Pension Fund RF.

Any type of tax break directly depends on the category of veteran. Military personnel who were in Chechnya during hostilities or Afghanistan (this is the first category) are entitled to the following preferential privileges:

Payment for utility services has been reduced by 50% of the cost for the main category of payers.

Dental prosthetic services and a course of therapy are provided free of charge in subordinate areas medical institutions.

Assignment of a landline telephone number out of turn.

IN special cases the right to housing is provided at the expense of the state.

First-time entry into various cooperatives.

If necessary, at the expense of the employer, improve your qualifications or level of education.

Without waiting in line, purchase travel documents (tickets) for all types of transport.

Ask the employer additional leave(without saving wages) for up to five weeks and take the main annual leave at the right time for the veteran.

Veterans belonging to the second category have the following benefits:

If there is a special need, you have the right to receive vouchers for sanatorium treatment out of turn.

Undergo a course of treatment free of charge in subordinate medical institutions (even if you do not have a specific place of work).

Preferential right to join various cooperative organizations, assignment of a city telephone number.

Receive at employer's expense higher education or retrain.

Receive annual paid leave at a convenient time.

In special cases, disabled people from this category may require housing at public expense.

A short list of preferential preferences for veterans of the last category:

Without waiting in line, inclusion in cooperatives.

Issuance of vouchers for sanatorium-resort treatment without waiting in line (if a concomitant disease is confirmed).

Providing a temporary period for paid leave at the veteran’s choice.

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Income tax benefits for combat veterans

Tax benefits for combat veterans are provided in the areas of transport taxes, land and property taxes. Military veterans are exempt from paying taxes on any type of property located in the Russian Federation (at the taxpayer’s choice, this can be a dacha, apartment, house, garage, etc.). Some regions have completely exempted veterans from property taxes.

UBD in almost all regions are exempt from transport tax. Tax departments of the Leningrad and Moscow regions provided preferential conditions for one vehicle, at the choice of a veteran. Tax legislation other regions limit the capacity for which payments must be made. Horsepower exceeding the limit is paid in full.

Land tax has two jurisdictions: regional and federal. Land tax deductions in federal budget are charged from cadastral value land reduced by 10,000 rubles. The amount of regional deduction is accepted separately by each region.

To receive preferential housing or a land plot for housing construction at the expense of the state, you need:

fall into a certain UBI category;

become a participant in the housing improvement program;

submit documents to the district or city administration;

after a positive decision of the commission, formalize the right to property.

UBD can be used as a subsidy for the construction or purchase of housing. This subsidy is a one-time assistance for the purchase of residential premises of a minimum area (by law - 18 m²).

Personal income tax, or personal income tax, is a direct type of tax. Tax benefits for military veterans are also provided when calculating income taxes. It is collected from the employee’s salary and transferred to the federal budget. Income tax is calculated from wages ( cash equivalent) and other income (equivalent in kind).

Military veterans are provided with a personal income tax benefit in the form of a tax deduction - 500 rubles for each month taken into account in the tax period. And a tax deduction in the amount of 3,000 rubles is granted to disabled people of groups I, II, III, who became disabled after participating in hostilities or other work carried out in “hot spots”, for each month of the calculated tax period.

Income tax benefits for combat veterans are issued at the place of work. It is necessary to submit an application in the prescribed form to the accounting department. A copy of the veteran's ID must be attached to the application.