Tax benefits for military personnel. How is land tax paid for military pensioners? Travel benefits for military pensioners
Dear Sergey Nikolaevich! Indeed, according to paragraph 7 of Article 23 of the Federal Law of May 27, 1998 N 76-FZ “On the status of military personnel”
7. Citizens discharged from military service upon reaching the age limit for military service, for health reasons or in connection with organizational and staffing events, having a total duration of military service of 20 years or more, until January 1, 2015 monetary compensation is paid in the amount of land tax and property tax actually paid by them individuals in the manner and amounts established by the Government Russian Federation.
But know that for property tax you are still entitled to benefits:
Article 407 of the Tax Code of the Russian Federation. Tax benefits
1. Taking into account the provisions of this article, the following categories of taxpayers have the right to a tax benefit:
... 7) military personnel, as well as citizens discharged from military service upon reaching the age limit for military service, health conditions or in connection with organizational and staffing events, having a total duration of military service of 20 years or more ...
2. A tax benefit is provided in the amount of tax payable by the taxpayer in relation to an object of taxation that is owned by the taxpayer and is not used by the taxpayer in business activities.
3. When determining the amount of tax payable by a taxpayer, a tax benefit is provided in respect of one taxable item of each type at the taxpayer’s choice, regardless of the number of grounds for applying tax benefits.
4. Tax benefits are provided in relation to the following types of taxable items:
1) apartment or room;
2) residential building;
3) the premises or structure specified in subparagraph 14 of paragraph 1 of this article;
4) economic building or structure specified in subparagraph 15 of paragraph 1 of this article;
5) garage or parking space.
5. Tax benefits are not provided in respect of taxable items specified in subparagraph 2 of paragraph 2 of Article 406 of this Code.
6. A person entitled to a tax benefit submits an application for the benefit and documents confirming the taxpayer’s right to a tax benefit to the tax authority of his choice.
7. A notification about the selected objects of taxation in respect of which a tax benefit is provided is submitted by the taxpayer to the tax authority of his choice before November 1 of the year, which is the tax period from which the tax benefit is applied to the specified objects.
A taxpayer who has submitted a notification to the tax authority about the selected taxable object does not have the right, after November 1 of the year that is the tax period, to submit an updated notification with a change in the taxable object in respect of which a tax benefit is granted in the specified tax period.
If a taxpayer entitled to a tax benefit fails to provide notice of the selected taxable item, the tax benefit is granted in respect of one taxable item of each type with the maximum calculated tax amount.
The notification form is approved federal body executive power, authorized for control and supervision in the field of taxes and fees.
Good luck! I hope my answer was helpful to you.
The legislation of the Russian Federation provides tax benefits for military personnel and their families. The list of privileges may vary slightly depending on the region where they are provided. According to Tax Code(), preferential categories of citizens are exempt from property tax.
Important! Citizens discharged upon reaching the maximum age of service in the army, in connection with regular activities and for health reasons with a total length of service of 20 years or more, also do not pay the contribution.
Tax benefits and objects of taxation
Important! Military participants in combat operations do not pay taxes on transport, and veterans of the Armed Forces of the Russian Federation after 60 years are also exempt from taxes.
Additionally, military personnel can count on the following bonuses:
- in the event of the death of an Armed Forces employee, the family is paid financial assistance in the amount of 3 million rubles (distributed among all family members);
- 2 million rubles provided in case of dismissal earlier than due date and injuries during performance;
- at the birth of the 2nd child, a military man may retire earlier;
- living space or compensation for its cost.
Persons who conscientiously fulfill their duties to the state and people can use these bonuses at their discretion. The legislation of the Russian Federation guarantees support and provision for military personnel.
How to use your right to benefit
To receive relief, a serviceman must contact the Federal Tax Service at the place of registration and write an application. The following package of documents must be attached to the request:
- official military uniform identification card/ticket with all details, photograph;
- a certificate with information about the employee’s rank, full name and position.
Family members of a contract serviceman who have lost their sole breadwinner can also count on tax benefits. To do this, the Federal Tax Service will need to provide:
- military certificate;
- certificate from the Military Commissariat;
- a pensioner’s ID with the appropriate mark, stamp, certified by the “autograph” of the manager, a seal imprint.
Attention! If the relatives of a deceased military serviceman are not pensioners, then the basis for receiving relief will be a certificate of his death. To obtain a privilege, you must contact the authorized body with an application; they will not provide them on their own.
There are no regional specifics for applying for property relief for military personnel and reserve citizens. By law, they are issued in all constituent entities of the Russian Federation. Public policy Regarding retired military personnel, it covers the main areas, developing the country's potential.
The only problem is whether concessions are provided tax inspectorates, and whether beneficiaries apply for them, because due to lack of knowledge of certain issues, many citizens do not use their privileges.
Currently, the state provides property tax benefits for military personnel. What distinguishes military personnel from ordinary people is their ability to solve difficult problems involving danger to life in complex unforeseen situations. They save people and state property, they are ready to sacrifice themselves while at work, sometimes in hot spots.
What benefits are there?
Therefore, the state treats them in a special way, not allowing them to spend extra money and establishing various compensations. This also includes property tax benefits for military personnel. This means that those in military service can pay much less for the following types real estate:
- apartment or room;
- own residential building and adjacent buildings;
- unfinished premises;
- dacha;
- a room that has been specially converted for specific activities - a creative studio, atelier, workshop;
- premises that began to be used as a museum, library and other public spaces;
- garage;
- buildings equipped for storage, but not more than 50 m² and only for personal needs when running a subsidiary plot.
If a serviceman lives in a multi-story building, then different rules apply here, since the property of this building is not subject to tax.
Military personnel include people who have chosen their profession military service in the following departments:
- Russian Armed Forces;
- internal troops;
- border, road construction, engineering and railway services, Ministry of Emergency Situations;
- border troops;
- in the field of civil defense and state security;
- information and special communications departments;
- military formations that exist on a legislative basis.
You can serve voluntarily or by conscription. Citizens of foreign countries who serve in Russia on a contract basis enjoy benefits on an equal basis with other military personnel.
But the benefit does not apply to all property: taxes must be paid, since the benefit is valid only for 1 property subject to payment in this category. This means that if there are 2 garages, then one is subject to full payment, and the other is subject to a preferential category.
It should be taken into account that if, according to the cadastral value, the cost of the object was estimated at 300 million rubles. and higher, the tax is paid 100%.
Entrepreneurial activity makes its own adjustments when there are tax benefits for military personnel. Doing business has its own laws and regulations, a completely different calculation and a special tax regime are applied.
Military personnel are allowed an exemption from property taxes, but for entrepreneurs there will be a different calculation of benefits. In this case, there are some subtleties, and it is necessary to tax authorities provide a statement and those documents that will prove that the serviceman adheres to certain rules, observing the tax period when using his own premises for an office or store or for other commercial purposes. In this case, it is better to refer to Art. 378.2 of the Tax Code.
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How to get tax benefits
To achieve tax benefits for military personnel, you will definitely need to collect documents so that there are grounds for the tax inspector to consider this important issue.
Everything is decided at the place of residence of the citizen or the location of the preferential property, and it is necessary to do it before November 1 of the current year, since this date is the countdown of the new tax period when the benefit can be taken into account.
But tax payments are always assessed, but the military is automatically exempt from paying them.
Tax benefits for military personnel are available to contract soldiers: officers, midshipmen and warrant officers, as well as soldiers, sergeants, and sailors. Reserve officers fall into this category if they were mobilized by order of the president of the country.
The benefit for ordinary personnel is provided only for the period of service or when service begins on a contract basis.
For government agencies It will be enough to present the following documents:
- statement;
- passport details;
- military ID
- title documents for property.
Retired military personnel are also entitled to property benefits and are considered federal beneficiaries.
The conditions in this case should be as follows:
- age limit for retirement;
- disability acquired in service;
- 20 years of military service experience;
- dismissal due to layoff or health reasons.
As regards property tax, they are exempt from it on all real estate. If the pensioner is late with the application, then he is required to return a certain amount for previous periods, but only for the last 3 years.
The state provides military pensioners with a number of benefits in various areas. Retired military personnel and their families receive discounts on payment utilities, provision of sanatorium - spa treatment, examination and treatment in specialized clinics, and other incentives. One of these privileges is the provision of certain advantages when paying land tax.
Do military pensioners have benefits when paying land tax?
Land tax benefits for military pensioners until 2004 amounted to a 100% discount. Today, former employees are required to pay an annual tax levy, but its size depends on many components. The timing of payment of the accrued fee coincides with national norms, only the reduced amount differs.
Along with general state standards for calculating land tax for military pensioners, there are also federal laws, implemented by local governments. Therefore, it is impossible to talk about generalized final amounts. To clarify the amount of tax collection on a plot of land, you should contact your local tax authority or city administration. This must be done annually in order to have an idea of the current legal regulations.
What land tax benefits do military pensioners have?
In 2018, there are two main programs to reduce fees for plots of land available for personal use:
- Tax deduction. The essence of this benefit is that for a military pensioner, land tax is not calculated on the entire cost of the plot. 10 thousand rubles are subtracted from the cost of a plot of land. The residual value is taken as the basis for calculating future payments. This calculation is made per citizen of the Russian Federation;
- Additional compensation. Paid by military units on a voluntary basis. Before submitting a paper for compensation of the payment made, you should check with the head of the unit to which the military pensioner belongs whether this compensation has been accepted. If there is one, you must first pay the fee and then apply for a full or partial refund of the amount spent.
Compensation is made with the consent of the head of the unit and only after his signature on the document.
Land tax benefits for military pensioners in the Moscow region
Each region of Russia provides its own exemptions for mandatory payments on real estate and land. Laws adopted by local self-government bodies should not contradict the articles developed at the federal level.
Benefits according to land tax in the Moscow region for military pensioners they are 50% of the accrued payment. This discount is given to those categories of citizens who are in long service and receive a pension benefit less than double size living wage. Working citizens and those with significantly higher income levels can take advantage of the right to tax deduction on the property and plot of land owned.
How can a military pensioner get a land tax benefit?
To receive a land tax benefit, a retired military personnel must meet certain criteria:
- Have at least twenty years of service, and ideally twenty-five;
- Be part of one of the preferential categories officially specified in the law;
- Have an injury or illness that resulted in release from service.
The legislation specifies specific categories of citizens who receive tax benefits for owning plots of land.
- Awarded Orders of Glory;
- Citizens with disabilities of the 1st and 2nd categories;
- Disabled children;
- Participants of the Second World War;
- Participants in other hostilities;
- Civilian and army employees who participated in the liquidation of the Chernobyl Nuclear Power Plant;
- Nuclear weapons researchers and nuclear liquidators.
Any of these citizens can expect a reduction in payments.
You can obtain the appropriate privileges when paying the land tax by drawing up an appropriate application and submitting a list of documents to the tax service.
Documents for land tax benefits for a military pensioner
To be able to avoid paying fees in full, you must obtain permission to do so.
Permission is issued only after providing a package of necessary documents:
- Pensioner's ID;
- Employment history. Mandatory to provide, confirms the fact of absence of work; Depending on belonging to a special category, certificate or
- certificates of disability, injury, exposure. In the case of a military pensioner, it is necessary to provide a document confirming the length of service;
- Statement.
Documents for land tax benefits must be submitted in original form with appropriate copies.