The content of the article
- What is a transport tax
- What vehicles are taxed?
- What determines the amount of tax
- Do pensioners pay transport tax in 2018
- Regional legislation
- Federal regulations
- How to apply for transport tax pensioners
- Application to the Federal Tax Service
- Submission methods
- What documents must be attached to the application
- Are pensioners exempt from paying transport tax in Moscow
The transport tax for pensioners in 2018, its amount and payment terms are regulated, as in previous years, by the Tax Code of the Russian Federation and regional legal acts. Each region has the right to establish additional discounts for its senior citizens. In 2018, transport tax benefits for pensioners are actively discussed at the Ministry of Finance of the Russian Federation, and it is possible that some of them will be fixed at the federal level.
What is a transport tax
A vehicle tax is a charge levied on the owners of any registered vehicles. The amount charged is influenced by various factors, from technical specifications to the place of registration. The main purpose of this collection is the accumulation of a financial base to support the state road network – repair of worn-out coating, new roads.
What vehicles are taxed?
The following types of vehicles are subject to taxation:
Categories of cars, trucks.
Pneumatic, tracked self-propelled vehicles.
Water and airborne vehicles.
What determines the amount of tax
The amount of the fee paid by the owners of the vehicle depends on several parallel factors. The category to which the vehicle belongs (passenger car, water, self-propelled, etc.), place of registration. Rates are independently regulated by the region. When calculating tax deductions, the make of the car and engine power are taken into account. The less powerful the engine, the lower the fee, and the minimum number of horsepower taxable – 100. Some categories of persons provide for tax breaks.
Do pensioners pay transport tax in 2018
Veterans are exempted from paying the fee on vehicles if the engine capacity of the vehicle is less than 100 hp. In other cases, depending on the characteristics of the vehicles, preferential conditions apply on the territory of most constituent entities of the Russian Federation, and the amount is calculated individually. If the power of the existing equipment exceeds the above level, then only the number of horsepower exceeding 100 is levied.
For example, the approved tax rate is 10 rubles per 1 hp, and a pensioner owns a car with an engine capacity of 110 hp. The fee will be 10 * 10 = 100 rubles. If the number of vehicles owned by the pensioner is more than one, the second vehicle is taxed in the usual manner.
In 2018, all citizens who have reached 60 years of age (men) and 55 years old (women) who receive a legal state pension have the right to benefit preferential auto tax conditions for pensioners. The exception is citizens who previously worked in the far north, for whom the age is reduced by five years and is 55 for men, 50 for women.
The tax rate – one of the key factors affecting the amount of the fee – is regulated at the regional rather than federal level. In 2018, it will be 5-25 rubles per 1 hp, that is, drivers will pay differently for the same car depending on the region. In addition, there is the concept of local benefits, i.e. the rate may decrease or increase for different categories of motorists – disabled people, veterans, etc..
In 2018, Moscow pensioners will not be included in the list of citizens whose transport is exempt from taxation. They, like other Muscovites, can not pay, only if the power of their car is less than 70 hp. Preferential conditions for fees will remain only with large families. In St. Petersburg, the situation is somewhat different. Pensioners of the northern capital are exempted from paying a fee for one vehicle registered for an elderly St. Petersburg, with some reservations. The following TS are not subject to taxation, the owner of which is a pensioner:
Domestic passenger car older than 1991, with an engine no more than 150 hp.
Water vehicles with an engine of up to 30 horsepower, except for sailing-motor vessels.
Residents of the Novosibirsk region who have reached retirement age will receive the following benefits:
cars with engine power up to 150 hp taxed at 20%;
mototechnics with an engine up to 40 hp does not require payment of a fee;
tracked and pneumatic self-propelled vehicles are taxed at 5% of the rate approved by regional authorities.
Transportation charges are regulated by local authorities separately for each region, but there are norms that are approved at the federal level. In accordance with the requirements of the federal authorities, military transport and cars equipped for the disabled are not subject to taxation, and the age category is not limited.
A child with disabilities has the right to benefits provided to his parents if the vehicle is intended for its transportation. Cars with engine power up to 100 hp, obtained with the support of social protection authorities for the disabled, also belong to the group of preferential vehicles. This rule applies to all people with disabilities..
How to apply for transport tax pensioners
A car tax for a retired retirement person is a significant waste. But in order to take advantage of the privilege, each pensioner will have to take care of themselves: collect a package of documents and submit it to the federal tax service. Current legislation does not oblige employees of the Federal Tax Service to collect information on beneficiaries; benefits are declarative.
Application to the Federal Tax Service
In order to pay the transport tax for pensioners in the future 2018, a driver who wants to take advantage of preferential tax conditions must write a statement to the Federal Tax Service. The right to receive a discount or exemption from the fee must be confirmed by certain documents – a pension certificate, a health certificate, a veteran certificate. If these conditions are met, transport tax for pensioners can be reduced.
When submitting an application, you must certify it with your signature, indicating the following information:
The name of the department of the Federal Tax Service, to which the citizen applies.
Name, position of the addressee of the application.
Name, contact details of the applicant.
Series, passport number, TIN and address of registration of the beneficiary.
Grounds for receiving a discount or tax exemption with details of documents confirming this.
List of documents attached to the application.
Date of application.
The current legislation of the Russian Federation allows applying for benefits in several ways:
Paper application. The traditional form of appeal to federal services by personal appearance in the tax office with all documents.
Mail appeal. A convenient way if it is difficult to get to the Federal Tax Service, where a citizen is required to provide certified copies of documents and the original application. Since 2014, notarization is not necessary, a citizen can leave the inscription “True” on the copy, the signature with the decoding, the date of certification.
The electronic form of the application is a progressive method of circulation. Using the service on the website of the Federal Tax Service of Russia, you can leave a message with attached application and scans of documents with a personal digital signature of the sender.
What documents must be attached to the application
Title, certificate of registration of the vehicle, copies of these documents;
original passport and photocopy of 2-3 pages;
Documents guaranteeing the right to benefits – pension certificate, medical certificate, veteran certificate, etc..
Are pensioners exempt from paying transport tax in Moscow
The size of the tax will decrease for pensioners in 2018 not everywhere. According to the Law of the city of Moscow dated July 9, 2008 “On Transport Tax” (as amended on July 12, 2017), senior citizens are not provided with preferential terms when paying transport fees. In this case, the motor transport tax will not be levied on participants in the operations of the Great Patriotic War, Heroes of the Soviet Union and the Russian Federation. In addition, the benefit is provided to victims of the Chernobyl disaster, disabled people of the first and second groups.