Personal transport for a pensioner. Transport tax: are there any benefits for pensioners

Any movable property a person is subject to a tax, which he must pay to the regional budget. Pensioners are no exception, they are the same taxpayers, obliged to fulfill their duty to the state.

Regulated transport tax Chapter 28 of the Tax Code of the Russian Federation, but the amount, terms and time of payment, tax benefits for citizens are prescribed in regional laws. This means that each region of the country has its own rules for paying transport tax for pensioners.

Are pensioners exempt from paying transport tax? No, but regional laws provide for additional social benefits. They significantly reduce the amount retirees have to pay for their cars.

To obtain clear information on the time of payment and existing ones, it is enough to contact the tax office at your place of residence (FTS). Employees of the organization must give clear answers for each specific case. Size tax payments may be different, it is influenced by the amount of horsepower (hp - engine power of automobile and motor vehicles) in existing transport, the category of a particular citizen and the number of vehicles owned.

When advancing retirement age, you must independently notify the tax office of your region about the end of working age and retirement.

Pensioners, being people dependent on the state, are considered disabled.

If this is not done, privileges pensioner for transport tax will not be distributed(i.e. tax receipts will arrive with the same fixed amount, excluding benefits). It is recommended to notify the tax authorities of a person's retirement before the tax amount is calculated and calculated. In this case, you will not need to go to the Federal Tax Service and recalculate.

What are the benefits for pensioners?

In most regions, pensioners benefit from transport tax on a car only applies to one vehicle at the owner's choice. If you own more vehicles, then you will have to pay the full tax amount for the remaining vehicles (the benefits do not apply to other vehicles).

Do pensioners pay car taxes?

What is the transport tax for pensioners in different regions of the country?

Let's look at some regions of the country and their situation regarding benefits for pensioners:

• Moscow and Moscow region. Transport tax benefits have only large families. Other categories of citizens are required to pay the full amount of tax.
• St. Petersburg and region. Old age pensioners are exempt from paying the fee for one existing vehicle, if it is: a car manufactured in Russia or the USSR, with a maximum power of 150 hp. or water transport (boat, boat) with power up to 30 hp.
• Arhangelsk region. Preferential payment for pensioners is provided for cars up to 150 hp. and motor vehicles up to 40 hp.
• Republic of Bashkortostan. Heroes of Russia and the USSR are completely exempt from fees. Everything from transport tax disabled people and veterans are exempt, if they own a vehicle with a power of up to 150 hp. and trucks up to 250 hp, which have been produced from the assembly line for more than 10 years. The benefit applies to one vehicle depending on the owner’s choice.
• Belgorod region. People who have retired due to old age have tax breaks for cars, power up to 100 hp. and apply to one existing vehicle.
• Krasnoyarsk region. Old age pensioners have a tax exemption for transport (10% of the tax amount is paid), power up to 150 hp, motor vehicles up to 40 hp, winter transport (sleighs, snowmobiles, etc.) up to 50 hp. and water transport up to 100 hp.
• Kursk region. Privileges pensioners are provided with domestically produced vehicles with a capacity of up to 100 hp. if the car’s power is 100-150 hp, then the rate for pensioners is 10 rubles/1 hp.
• Novosibirsk region. Completely released from paying transport tax veterans. Old-age pensioners are exempt from paying tax on motor vehicles with a capacity of up to 40 hp. and have tax benefits for cars with power up to 150 hp.
• Sverdlovsk region. Pensioners who own motor vehicles up to 36 hp are exempt from paying tax. and a car up to 150 hp. If there are several such cars, then the benefit applies to only one vehicle.

What documents are required?

In order to apply for a pensioner's transport tax benefit, you must provide a package of documents to the Federal Tax Service at your place of residence.

Documents that need to be provided:

1. Application for benefits on transport tax for pensioners. A sample application can be obtained from tax office and fill out on the spot or download and fill out at home without haste.
2. A document that identifies the pensioner (passport).
3. Pension certificate of the person applying for benefits.
4. TIN. Each person is required to obtain a personal TIN number. If the pensioner has not yet drawn up this document (the employer could have done this), then it must first be obtained from the Federal Tax Service.
5. A document that confirms the pensioner’s ownership of a taxable vehicle (several vehicles, if necessary).

For all documents provided, except statements to the tax office, you need to have copies. They are certified by the inspector himself directly at a personal appointment.

The package of documents may be different for each individual region, so before collecting and submitting documents, you need to clarify this information on the website of the regional Federal Tax Service or in the inspection building.

If possible benefits on several points, it is necessary to choose one benefit that is most beneficial for the recipient.

If a pensioner contacts the tax office after receiving a notification to pay transport tax, then he needs to supplement the set of documents with a refund application Money, which were paid in excess of the required norm.

Recalculation is possible in three last year accrual of transport tax.

When given the opportunity benefits not from the beginning of the calendar year, recalculation is done after the date of receipt of pensioner status. For example, a person became a pensioner in April, which means benefits will be accrued only from April until the end of the calendar year, tax for the months before April must be paid in full.

Sample application

There is a recommended tax relief application form

You can write statement in any free form, the main thing is to enter all the details of the beneficiary, the details of the vehicle and describe the reasons for receiving the benefit. An example of such a statement:

Amendments to regional legislation are made every year, so it is worth monitoring their changes. Before receiving it, you need to visit the website of the tax office of your region or visit the inspectorate in person.

Application samples are the same for all regions. If a pensioner is entitled to a transport tax benefit, but it is not provided, he should contact the tax office to clarify the situation.

Useful video

You can find out what transport tax benefits are provided for pensioners in certain regions of the country from the video:

Taxes are something that causes a lot of trouble for the population. In Russia, every citizen is obliged to pay to the state for the property that he has. This rule also applies to cars. Today we have to figure out whether a pensioner should pay transport tax. What can older people count on in this or that case? Are there any benefits in this area for the elderly in Russia? All this will be discussed further below. In fact, this topic causes a lot of controversy among the population. And lawyers are not always able to give an accurate answer to the questions asked of them. However, some points of view are logical. They will clarify the situation with transport tax in Russia.

- This...

The first step is to figure out what kind of payment you will have to deal with. This is normal. Every taxpayer has the right to know for what and on what basis he transfers certain funds.

Transport tax is nothing more than an annual payment that is transferred by the population for cars of various types owned by a citizen. The tax is regional in nature. This means that the basic principles for calculating and calculating the amount paid for transport directly depend on the rules in a particular municipality.

Should a pensioner pay transport tax? The answer is not as simple as it seems. Therefore, we have to study the question posed from different angles. Only then will it be possible to answer it as accurately as possible.

tax code

It's no secret that Russia has a so-called Tax Code. This is a set of rules and legislation that all taxpayers and organizations must follow. It specifies the specifics of the calculation and payment of certain taxes.

Some believe that the answer to the topic being studied lies precisely in the Tax Code of the Russian Federation. Should a military retiree pay transport tax? Or just a citizen who has reached retirement age?

This code does not give a clear answer. The thing is that it states the following: all taxpayers are obliged to deadlines pay for your property. It follows that persons of retirement age do not have any benefits. Along with this, the Tax Code of the Russian Federation states that the transport tax is a regional payment. And he is capable of having his own characteristics. This means that it is impossible to say whether pensioners (the Ministry of Internal Affairs or ordinary citizens) pay transport tax. What do lawyers think about this?

Regions and features

People with legal education point out that each locality has its own rules. In some places pensioners pay for cars, in others they don’t. However, it is difficult to predict. You have to clarify this information with the administration and tax authorities of each city.

If we do not take this factor into account, then the answer to the question of whether a retired labor veteran should pay transport tax will be positive. According to established rules, taxpayers are required to pay taxes on their property. And any.

Is there a right to benefits?

But that is not all! Citizens of each city will have to thoroughly study the features. Moreover, as practice shows, it is necessary to be interested in information every year.

“Tax-pensioner-benefits” is a normal combination. In Russia, people of retirement age have the right to various bonuses from the state. For example, regarding property payments. But the transport tax, as practice shows, is classified as a separate monetary penalty.

However, citizens are entitled to some benefits. They, as already mentioned, depend on the rules in certain regions of the country. Accordingly, taxpayers can sometimes count on either a discount or a complete tax exemption for owned vehicles. This is normal.

Frequent practice

Should a pensioner pay transport tax? The most common phenomenon is the situation in which elderly citizens are fully exempted from the payment under study. This means that you do not need to pay taxes on the car.

There are just some restrictions. Which ones exactly? Full coverage for pensioners is provided for only one car. It follows that a retired citizen who owns several vehicles has the right to tax exemption for one of them. But the choice of payment that a person wants to get rid of remains with the owner of the property.

Discount on payment

There is a slightly different benefit. The transport tax for people of retirement age is not abolished in some cities. Instead, the population is provided with a tax discount of varying amounts.

How much exactly? It all depends on the rules settlement. In some cases you can count on a 50% discount, in others - 70-80%. Sometimes the transport tax discount is 90%.

A Russian pensioner must pay transport tax in accordance with the rules established in the city. But, as has already been emphasized, often older people are simply exempted from such payments. This is normal practice. It does not contradict the Tax Code of the Russian Federation.

Complete liberation

The next nuance that it is recommended to focus on is 100% benefits for car taxes. They are established at the Federal level. This means that the following persons may not pay taxes on their vehicles.

Who are the beneficiaries in this area? Today it is:

• medal-bearing people;
• heroes of the Russian Federation and the USSR;
• parents/guardians of disabled people (children);
• all people whose car has a power of less than 70 hp. With.;
• families officially recognized as large;
• people accompanying and transporting disabled people, if the vehicle is equipped for citizens with special needs;
• nuclear weapons testers who have become disabled;
• "Chernobyls".

It follows that at the Federal level, pensioners are not recognized as beneficiaries. Therefore, it is impossible to always speak with confidence about the complete exemption of this category of the population from car taxes.

There is a right - the tax comes

But what if a citizen actually has certain benefits in relation to the payment being studied? Usually in such a case (with complete release), the established form of payment simply does not arrive to the owner of the car. But in practice, sometimes things are different.

How exactly? Do pensioners need to pay transport tax? If it turns out that the answer to this question is negative, you must inform the tax authorities at the place of registration of the elderly person.

Why do this? So that receipts do not come to the old man's name. In Russia they are of a declarative nature. In other words, cities only provide the right to a discount or complete exemption from payment. And the pensioner directly decides whether to realize such an opportunity or not.

So, if a pensioner receives payments for a car, you need to inform the tax authorities about the availability of benefits. Until this time, funds will have to be transferred to the state treasury. Or ignore the received receipts. But it is not recommended to do this - a citizen who does not report benefits will be in debt. This is not the best thing.

Procedure for applying for benefits

Now it is clear that a pensioner usually does not pay transport tax. But how to properly claim your rights? There is a small algorithm of actions, following which, a citizen will be able to legally get rid of car taxes.

To be exempt from the payment being studied (if provided for by regional rules), the following is required:

1. Collect a certain package of documents. We will talk about it a little later.
2. Contact the tax authorities at the place of registration of a citizen of retirement age with the collected papers and an application in the established form. You can remember the finished form at home.
3. Wait for the benefit to be approved. More precisely, a response from the tax authorities that the service has been informed about the exercise of rights to a discount or complete exemption from car tax.

There is nothing difficult or special about the process. If a pensioner first paid for a car and then found out that he has benefits, he can issue a refund. This procedure is also carried out at the tax office.

About documents

What papers can be useful for a pensioner to be exempt from transport tax? What will you need to bring with you? You need to take:

• ID card (preferably a passport);
• certificate of registration (if a civil passport is provided, this paper is not needed);
• certificates of ownership for all cars;
• application of the established form for the provision of benefits (if there are several cars, be sure to register the car to which the “bonus” applies);
• SNILS;
• Taxpayer Identification Number (preferably);
• pension certificate (if available);
• documents indicating special status and benefits at the Federal level (if any).

It is advisable to provide all listed papers with copies. There is no need to certify them. If you need to additionally refund the money paid for transport, the above list is supplemented:

• tax payment receipts;
• details of the account to which the funds are transferred.

From now on it is clear whether a military pensioner must pay transport tax. And all the issues related to taxes on cars and pensioners are also not a mystery. Lawyers emphasize that it is best to find out the specifics of making payments in each region separately. All this, as you might guess, is due to the regional nature of the tax. Only the tax authorities of a specific locality will be able to answer with 100% accuracy about the availability of benefits provided to people of retirement age.

Transport tax belongs to the category of taxes that are established by regional legislation, however local authorities have the right to apply benefits, a special procedure for its payment. Pensioners belong to the preferential category, but the question of whether pensioners need to pay transport tax is decided differently in each subject of the Russian Federation.

Do pensioners pay vehicle tax?

To answer this question correctly, you should contact the fiscal authority with your passport, pension documents, registration certificate for the car. The right to benefit is only applicable upon submission complete package and from the moment of application. The application is drawn up in free form, indicating the place of the brand, vehicle registration, and contact information. Submission form – paper (at an appointment with the inspector) or electronic (via the Federal Tax Service portal). The legal basis for this pension benefit is Art. 56 of the Tax Code of the Russian Federation.

Based on the results of the review said statement The fiscal authority informs the applicant in writing about the availability of the benefit / impossibility of providing it. In the first case, the pensioner is fully/partially exempt from paying transport tax; in the second, he is provided with an accurate calculation of the tax amount and an explanation of the payment procedure in accordance with regional legislation.

When is the transport tax for pensioners equal to zero in 2016?

Regardless of the provisions of local legislation, pensioners do not pay car tax if one of the following conditions is met:

• the presence, in addition to the status of a pensioner, of one of the special statuses: a disabled person of groups 1-2, a hero of the Russian Federation, the USSR, a WWII veteran who suffered from nuclear tests, as well as when awarded the Order of Glory 3 degrees;
• if the pensioner owns the following vehicles: rowing boats, motor boats with a power of up to 5 horsepower, wheelchair vehicles received through social security, fishing river boats, sea ​​vessels, tractors, milk tankers, self-propelled vehicles, transport for transporting animals.

Discount for pensioners on transport tax: general overview

An analysis of regional legislation makes it possible to identify general patterns in the provision of preferential treatment for the payment of transport tax by elderly people. As a rule, when paying this tax, discounts are provided:

• only for pensioners who have labor pension who have reached a certain age;
• only for one vehicle, duly registered in the name of a pensioner;
• a pensioner has only one status - if he is also a Chernobyl survivor or belongs to another special category, he is entitled to only one discount, the discounts are not cumulative;
• in full (full 100% benefit), partially (for example, 50%), by establishing a fixed amount;
• in the absence of full/partial exemption, some regions have established reduced tax rates for persons on a well-deserved retirement.

The key criterion for assigning a benefit is the power of the vehicle; the discount applies, as a rule, only to cars not exceeding 150 horsepower, motorcycles, scooters - no more than 45 horsepower. Provisions regarding benefits may change annually when the local budget is approved, therefore, whether there are transport tax benefits for pensioners should be checked with the local Federal Tax Service inspectorate. To clarify the question of whether pensioners pay car tax, the legislation at the place of registration of the transport unit is applied.

Benefits for paying transport tax for pensioners in different regions of the Russian Federation

Car tax benefits for pensioners in different regions of the Russian Federation are presented in the table:

How are car taxes paid for pensioners?

If there are no discounts for transport tax according to local legislation, the responsibility for paying it lies with the pensioner - the owner - this must be done before December 1 current year for the previous one. At the same time, on fiscal authority there is an obligation to send the pensioner a notification-calculation indicating what transport tax for pensioners is payable.

The tax on a car for a pensioner is determined by the engine power (horsepower) and the period of ownership per year (number of months).

Transport tax for pensioners in 2016 is calculated using the formula:

Transport tax = tax rate* horsepower * tenure (months) /12 months

If there is a benefit pension rate The tax is much lower than the general civil tax, in some cases it has a purely symbolic amount, for example, 1-10 rubles. for 1 horsepower.
Payment can be made through a banking institution, online (through the portal of the fiscal authority).

Conclusion

Consequently, deciding whether a pensioner must pay transport tax depends largely on the provisions of local legislation. Federal legal norms They give exemption only to WWII veterans, heroes of the USSR, the Russian Federation, and other preferential categories. Tax is not payable on vehicles defined in the Tax Code of the Russian Federation. Local legislation may establish either the full tax amount or provide partial discounts for certain types transport. Availability/absence of benefits this tax for pensioners depends on the capacity of the region’s budget - this means that the 2016 transport tax for pensioners may differ in size and benefits from previous periods. You should promptly inquire about the availability of benefits from the fiscal authorities.

Represents either a reduction in the amount or the absence of the need to pay it.

Each individual case has its own conditions and features, which should be taken into account, if desired, by contacting a government agency.

Calculator for self-calculation of taxes:

Who is subject to transport tax?

Payment is required for all citizens who are official owners. That is, having registered the car and registered it with the traffic police, the car owner is obliged to make financial payments in accordance with current legislation.

There are preferential categories that are partially or completely exempt from this obligation, but the rest are physical and legal entities are obliged to make payments according to the established algorithm of actions within the deadline.

The tax is paid based on a notification that is sent to the payer by email. Upon receiving the notification, the payer must immediately pay the tax using one of the methods convenient for him.

This could be a bank branch or terminal, Internet banking, or using the official website of the Federal Tax Service. In any case, payment cannot be delayed, since the payer will receive a fine for failure to meet the deadlines.

A receipt is attached to the notification for ease of payment. It lists everything necessary details, for which it is easy to make a payment.

Do pensioners pay?

There is also one for pensioners. But the situation in in this case somewhat more complicated, since this category of citizens has the right to benefits or complete exemption from the financial obligation to pay transport tax.

Since a pensioner incurs quite large monthly expenses for car maintenance and refueling, preferential terms allow you to significantly reduce these costs. There are two options, each of which has its own characteristics and conditions.

Preferential conditions

Transport tax benefits for pensioners within the capital and in other regions are accrued under different conditions. They are determined by local authorities, who also have the right to establish the procedure and amount of payments in accordance with regional standards. For example, in Moscow, local legislative authorities decided not to give benefits to pensioners upon reaching retirement age.

There are several categories of pensioners who can receive benefits:

• heroes of the USSR and the Russian Federation;
• WWII veterans;
• disabled people of the first and second groups.

That is, within Moscow, a pensioner has the right to be exempt from payment if he belongs to one or more of the mentioned categories.

There are also a number of restrictions that determine whether a pensioner will receive a discount:

• the vehicle's power should not exceed two hundred horsepower (Omsk, Volgograd region, Moscow and region);
• the pensioner owns a domestic car or motorcycle, the power of which does not exceed 150 horsepower (St. Petersburg);
• is the owner of his own water transport, whose power remains within thirty horsepower (St. Petersburg).

No payments

The discount for pensioners on transport tax is not always limited to such conditions. There are a number of situations in which pensioners are completely exempt from payments.

Among them are:

• pensioners with a certificate of one of the preferential categories (veteran, disabled person, etc.);
• The pensioner owns any specialized means of transportation (motor boat, tractor, wheelchairs, vehicles for transporting animals, and so on).

Benefits for labor veterans

Benefits for labor veterans for transport tax in 2019 in Moscow also exist. They are accrued if the pensioner’s car has a power of no more than one hundred horsepower. The category of labor veterans includes persons who:

• have more than forty years of experience - for men;
• Documented experience of thirty-five years - for women.

There is also a subgroup called “shock workers” of labor. This includes citizens who have worked for more than ten years at one enterprise. It should be remembered that all mentioned conditions must have documentary evidence, otherwise receiving benefits will be impossible.

This also applies to other categories of citizens. If the pensioner does not have documents that indicate his relationship to certain category, receiving benefits is possible only after their restoration or registration. To do this, you often have to contact the tax authority at your place of registration.

Conclusion

In 2019, pensioners are entitled to certain benefits, which differ significantly depending on their area of ​​residence and registration. In order to accurately determine the amount that will need to be paid, you should initially notify the tax office that you have a certificate that allows you to receive benefits legally.

This applies both to old-age pensioners who meet certain conditions regarding status and ownership of a vehicle, as well as to WWII and labor veterans. It is important to remember that documentary evidence plays a big role, because without it it is impossible to take advantage of government discounts.

Due not only to respect for the age of such a category of persons as pensioners, but also to the objective need to improve their financial well-being, the state tries to provide for them additional benefits and social guarantees. These include transport tax.

Payment of this type of tax is carried out in local budgets, therefore, the adoption of measures that reduce the rates established by the Tax Code (TC) is left to the discretion of the constituent entities of the Russian Federation. In one region this may be a complete abolition of such a tax for pensioners, and in another - a partial payment of it. However, the Tax Code of the Russian Federation provides for cases of widespread tax abolition regardless of the region of residence of the pensioner.

It is important to remember that to receive the benefit you must contact the tax office at the place of residence and notify her of the availability of documents confirming the possibility of receiving benefits. To do this, the pensioner must write an application, attaching required package documents.

If there is no application to the Federal Tax Service, the amount of tax will be charged to it in full.

What is transport tax and who is obliged to pay it?

Transport tax is regional view taxes, so it is important to note two main points:

• it is established by the Tax Code of the Russian Federation (Chapter 28);
• operates on the territory of the constituent entities of the Russian Federation on the basis of regional legislation;
• bet size is confirmed separate laws each of the constituent entities of the Russian Federation within the limits established by the Tax Code.

In connection with the above, it is worth noting that the amount of transport tax not the same on the territory of various constituent entities of the Russian Federation, as well as the benefits provided upon its payment.

An important clarification is the following circumstance - citizens who own a vehicle by proxy, are also recognized as tax payers, and after the expiration of the power of attorney - the citizen in whose name this vehicle is registered.

Information about all vehicle owners is sent to the tax service by the authorities that register these vehicles.

Tax rates in 2018

Transport tax rates are set depending on several parameters taken into account for each type of vehicle:

• engine power per horsepower (HP);
• jet engine thrust per kilogram of thrust;
• vehicle gross tonnage:
  • in relation to non-self-propelled water vehicles - per one registered ton;
  • in relation to other water and air vehicles - per unit of vehicle.

The amount of tax depends on tax base and the tax rate itself. The calculation is made based on the number of calendar months during which the citizen was the owner of this asset.

Basic rates are established by the Tax Code, however, in accordance with paragraph 2 of Art. 361 of the Tax Code of the Russian Federation, their size can be reduced (or increased) by regional laws, but not more than 10 times. However, there is an exception regarding passenger cars, having up to 150 HP, size established rates according to them cannot be reduced by legislative acts of the constituent entities of the Russian Federation.

WITH base rates, approved by the Tax Code of the Russian Federation and valid in 2018 can be found on the basis of paragraph 1 of Art. 361 Tax Code. For example, for cars with different engine power, this rate will look like this:

• up to 100 HP - 2.5 rubles;
• from 100 to 150 HP - 3.5 rubles;
• from 150 to 200 HP - 5 rubles.

Among the vehicles subject to taxation high stakes You can highlight yachts with an engine power of more than 100 HP (40 rubles), jet skis of similar power (50 rubles). Among the vehicles, one can distinguish buses with a capacity of more than 200 HP (10 rubles) and trucks with more than 250 HP (8.5 rubles).

Are pensioners exempt from paying transport tax?

According to Tax Code Pensioners are not a preferential category of persons who are given discounts when paying transport tax. However, on the basis of Art. 356 of the Tax Code of the Russian Federation, such benefits may be provided to them by laws established in the regions.

The vehicle tax is established for persons of retirement age on a general basis based on information provided by the registration authorities. They can exercise their right to benefits only by application, if this measure is provided for by local laws in force in his region of residence.

Basically, benefits for paying this type of tax depend on:

• technical characteristics of existing transport;
• the amount of such funds owned.

In some regions, several options for benefits are provided and the right to choose the most profitable variation is given to the pensioner himself. But anyway freed up from tax only one vehicle.

When do you not pay car tax?

There are also general cases when no car tax is paid at all. Such situations are provided for in paragraph 2 of Art. 358 Tax Code of the Russian Federation. These include:

1. Purchasing a passenger car designed specifically for disabled people.
2. Purchasing a car with up to 100 HP through social security authorities.
3. In case of loss of a car, subject to confirmation of this fact by an authorized body.

As for regional laws, preferential taxation here depends on the specific subject of the Russian Federation. For exemption from transport tax for a pensioner the following conditions must be met:

• reaching the retirement age provided for in the law “On Insurance Pensions in the Russian Federation”;
• submitting a corresponding application to the tax service at your place of residence.

It is important to remember that the availability of a benefit is determined by registration in a specific region, that is, having a benefit in one subject of the Russian Federation, you can lose it by moving to live in another region.

Examples of tax benefits for transport in the regions

Tax breaks for transport in different regions differ in the conditions for providing such a discount, rates, and transport parameters in respect of which they apply.

• In the capital region, as well as in Moscow itself, there is no exemption for payment of transport tax for pensioners, but in St. Petersburg they are exempt from having to pay such a tax, but on the condition that the car they have was manufactured before 1991 in Russia and its power does not exceed 150 HP (Law No. 487 of November 4, 2002).
• IN Leningrad region also valid tax benefit for transport, but the conditions for its provision are different - pensioners pay only 80% of the rate for one car with a capacity of up to 100 HP (Law No. 51-oz of November 22, 2002).
• In regions such as the Altai Territory, Amur, Astrakhan, Belgorod Regions, Krasnoyarsk Territory, Sverdlovsk and Yaroslavl Regions, preferential conditions for transport tax are similar - people of retirement age do not pay it for one car with a capacity of up to 100 HP.
• In other regions (Bryansk, Kostroma, Oryol, Novgorod regions, Perm region, Udmurt republic and Nenets Autonomous Okrug) transport tax is paid at a rate of 50% for a car with no more than 100 HP.
• Besides in the Novgorod region Additional conditions have been introduced for old-age pensioners who own a passenger car with a capacity of 100 to 120 HP. The tax rate for them is only 80% of that established in the region (Law No. 379-OZ of September 30, 2008).

Procedure for contacting tax authorities

Due to the fact that the provision of transport tax benefits is carried out only on an application basis, pensioners need to do the following:

1. prepare package of documents, confirming the availability of benefits;
2. write the corresponding statement;
3. apply with the completed document V tax authority at your place of residence for registration.

In accordance with current legislation an application for a reduction in transport tax can be submitted by a pensioner personally or through a legal representative in the following way:

• by personally contacting the tax office;
• through a single portal of public services;
• by post;
• through the MFC;
• via the website tax service.

When electronic appeal It is necessary to attach scanned documents to the application and certify the message with a digital signature. When sending documents through the post office it must be remembered that all of them must be submitted not in the original, but in a duly certified copy. The procedure for such certification is regulated by letter of the Ministry of Finance of the Russian Federation dated August 7, 2014 No. 03-02-RZ/39142. To contact through the service directly tax service of the Russian Federation the pensioner will need to first contact the local office to draw up a registration card and gain access to personal account taxpayer.

Required documents to receive benefits for pensioners

Regarding package preparation necessary documents To receive benefits, it is important for pensioners to first consult with the tax office about the conditions and procedure for its provision. In each region, the package of documents may be different. Such preliminary consultation can be carried out either by visiting the nearest tax office or by telephone.

It is worth remembering that no matter how different set of necessary documents, there is a minimum required set of them. This includes:

• application for benefits;
• a copy of the pension certificate, if any, or a certificate of receipt of a pension, which contains all the necessary information about the fact of establishment pension payment, its size and purpose;
• a copy of the passport for transport owned by the pensioner.

The remaining required documents for granting benefits are established by regional legislation. Only the presence of all the necessary documents will allow the pensioner to apply for a discount.