According to the legislation currently in force in Russia, benefits are provided for many civil categories. This material will focus on people who bear the proud title of veterans, who are fully or partially exempt from paying government contributions due to the achievements they have accomplished. Next, we will consider what tax benefits the state provides to combat veterans.

Actions of a combat nature mean not only the Great Patriotic War, but also other battles for the defense of the USSR, as well as modern Russia, in addition to the fulfillment of debt for other military duties assigned to a citizen.

List of tax areas for which veterans claim benefits

According to the letter of the law, in our country, representatives of the veteran segment of the population are provided with relief on the following tax payments:

• personal income tax;
• on transport tax;
• property deductions;
• land payments;
• duties from the state.

Let's consider all of the above areas in order.

Personal income tax benefits

The abbreviation NDFL stands for personal income tax, otherwise known as income tax. This contribution to the country’s budget is one of the largest, bringing a significant portion of all funds received from citizens to the country.

So, the relief of the tax burden for Russian citizens who have accomplished military feats is carried out in the following way: for veterans, the financial base, which serves as the basis for calculating and making monthly income payments, is reduced by 500 rubles.

Officially, this relief is called a standard tax compensation - a deduction from the state. The right to use this compensation by citizens who have experienced military events is specified in the Tax Code of the Russian Federation, its article No. 218. It turns out that they pay deductions on incoming funds at the standard rate, but the amount in any case becomes less. This right applies to all types of income:

• salary;
• money received from the sale of any property;
• under an agreement between the customer and the contractor, etc.

Let's give an example. You are a combat veteran, but you work in a company and receive a salary of 20 thousand Russian rubles. Consequently, every thirty-day period you are charged 13% of the due amount of money, and the employer sends a contribution to the country’s budget. However, thanks to the benefit you are entitled to, the deduction will be calculated as follows: 20 thousand - 500 rubles * 13% = 2 thousand 535 rubles. If you were not a veteran, then the calculation would be made as follows: 20 thousand * 13% = 2 thousand 600 rubles. It turns out that the treasury would receive 65 rubles more. It turns out that you will give 780 rubles less money to it per year.

The methods for obtaining personal income tax benefits are as follows:

• directly through the employer, so that less tax is withheld from wages;
• at the tax office in cash at the end of the year, collect the accumulated amount of overpayments one-time.

In the first option, the citizen must go to the accounting department at work and write an application there, in which he expresses the right to receive a deduction for personal income tax, and at the same time provide originals or certified photocopies of documents that serve as the basis for receiving benefits, that is:

• veteran's ID;
• passport, etc.

To receive funds at the end of the twelve-month period, the veteran must submit documents to the tax office at his place of residence.

Table 1. Required documents

Document	Photo
Declaration form 3-NDFL
An application stating the requirement to provide an overpayment of personal income tax
A copy of the veteran’s ID and other documents confirming this status

Not everyone succeeds in filling out the 3-NDFL declaration correctly the first time. To avoid mistakes and save time, we suggest that you familiarize yourself with ours. In it you will find step-by-step instructions for filling out a 3-NDFL certificate.

Only those citizens who, during participation in hostilities, received a disability of one of three groups due to:

• being seriously injured;
• contusions;
• mutilation.

For them, the ruble reduction in the financial base for calculating monthly deductions will not be 500 units of Russian currency, but as much as 3 thousand.

Transport tax benefits

According to the rules specified in Chapter 28 of the Tax Code of the Russian Federation, which contains information on transport tax, benefits for transport deductions are not provided for citizens who took part in hostilities at the federal level, but are available at the regional level.

This means that the authorities of specific constituent entities of the Russian Federation have the right to establish preferential taxation on transport fees for this category of citizens and other residents of Russia who differ in some way from ordinary people.

The situation today is such that some entities took advantage of the opportunity to establish concessions, while others remained with the original method of taxation.

Pay attention! This relief of the payer's burden is not made for the region of registration or use of the vehicle. It is valid for the subject of the Russian Federation where a veteran who took part in hostilities and owns a vehicle is registered.

Let's give an example. You purchased a car and carried out the procedure for registering it in the city of Rostov, while you yourself are registered and live in St. Petersburg. It turns out that you do not have the right to take advantage of the more favorable Rostov benefits, even though you are a veteran, but the St. Petersburg tax breaks are valid for you.

There is a list of areas that completely exempt veterans from paying transport taxes. These outstanding subjects of the Russian Federation include the following areas:

• Voronezh;
• Saratovskaya;
• Samara.

Tax benefits for property deductions

Tax legislation in the field of property deductions for individuals in the form we know it today has been valid since 2015. It was then that a new chapter of the Code, issued under number 32, came into force. Its article 407 states that for veterans of military battles there is a benefit on property deductions at the federal level.

It is provided for one taxable name that is not involved in work of a business nature. For example, for one apartment, garage, house, etc.

To receive the benefit, you must provide the following official documents to the tax office at your place of residence:

• an application written on behalf of an applicant for state benefits;
• documents that serve as grounds for receiving benefits, that is, a veteran’s certificate, etc.;
• a tax notice, inside of which the property name chosen by the citizen for the provision of the benefit will be indicated.

Pay attention to the last point! If you do not make a choice yourself and at the same time own several property objects, the inspection will determine the name and present you with a fait accompli.

Before 2015, federal benefits in this area of ​​taxation were not provided for the category of citizens under discussion.

Relief for veterans on land tax

As for the land tax, veterans are offered a quite tangible benefit in the amount of 10 thousand rubles for each payer of contributions falling into this group. If he owns a plot of land, he can reduce the financial base for calculating the tax on it by the amount indicated above.

A citizen can use the veteran’s right to receive benefits only by presenting the appropriate documents, that is:

• veteran's certificate;
• papers confirming the location of the plot of land in his ownership.

Despite the fact that the government did not decide to completely exempt veterans from paying these contributions, it allowed them to reduce the cadastral value of the property by 10 thousand rubles. Yes, given the cost of land in Russia, the amount will not be large, however, this is a kind of veteran help.

It turns out that the formula for calculating the amount of tax for this category of citizens is as follows:

(K – 10,000) * C

Where K is the cadastral price of a piece of land owned by a citizen from the category under discussion, 10,000 is the veteran’s deduction, C is the current tax rate.

If, according to the cadastre, the price of an object is not higher than 10 thousand rubles, then the tax is zeroed and the person who took part in hostilities will not have to pay it. If it is still higher, then the payment is made in an amount equal to the excess.

State duty and veteran benefits

This fee is paid by people when they interact with the court when they apply to it for the court to provide their legal protection. However, it is active only when interacting with:

• civil courts;
• justices of the peace.

The relief is applied only when the cost of the claim filed in court does not reach 1,000,000 rubles. Otherwise, the payment will have to be made, however, still in a smaller amount.

Video - Benefits for combat veterans

Let's sum it up

Obtaining benefits for combat veterans in Russia is a bureaucratic and difficult process, while the benefits themselves leave much to be desired, as people say. However, there are situations when every penny counts, and it’s not worth giving up the benefits you’re entitled to just like that. Read the text carefully. If you have any additional questions, please contact the Tax Service hotline at 8-800-222-2222 for more detailed explanations of the benefits available to veterans.

Income tax breaks are now available for 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 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 defined by the Federal Law of the Russian Federation “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:

1. The first category includes military personnel who participated in demining peaceful territories after the end of the Great Patriotic War and served in “hot spots.”
2. The second category includes pilots who served in combat units in Afghanistan and received any shell shock, wounds, injuries, etc.
3. 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 of 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 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’s commission with evidence of his participation in a “hot spot” or military conflict. These can be certified documents from the archives, a copy and the 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 by the Pension Fund of the Russian Federation.

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:

1. Payment for utility services has been reduced by 50% of the cost for the main category of payers.
2. Dental prosthetic services and a course of therapy are provided free of charge in subordinate medical institutions.
3. Assignment of a landline telephone number out of turn.
4. In special cases, the right to housing is granted at the expense of the state.
5. First-time entry into various cooperatives.
6. If necessary, at the expense of the employer, improve your qualifications or level of education.
7. Without waiting in line, purchase travel documents (tickets) for all types of transport.
8. Ask the employer for additional leave (without pay) for up to five weeks and take basic annual leave at the time the veteran needs.

Veterans belonging to the second category have the following benefits:

1. If there is a special need, you have the right to receive vouchers for sanatorium treatment out of turn.
2. Undergo a course of treatment free of charge in subordinate medical institutions (even if you do not have a specific place of work).
3. Preferential right to join various cooperative organizations, assignment of a city telephone number.
4. At the expense of the employer, obtain higher education or retrain.
5. Receive annual paid leave at a convenient time.
6. 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:

1. Without waiting in line, inclusion in cooperatives.
2. Issuance of vouchers for sanatorium-resort treatment without waiting in line (if a concomitant disease is confirmed).
3. 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 in other regions limits the power for which payments must be made. Horsepower exceeding the limit is paid in full.

Land tax has two jurisdictions: regional and federal. Land tax contributions to the federal budget are levied on the cadastral value of the 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 performed 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.

It lists the names of countries and territories in which there were military conflicts in chronological order.

A motorist can confirm his membership in the veteran category only by having a special ID or certificate.

Where are combat veterans exempt from paying vehicle tax?

In the current tax period, 33 regions of our country provide benefits for tax payments on vehicles.

These territories include:

1. Moscow (except for the region);
2. Kabardino-Balkaria;
3. Tula region;
4. Adygea;
5. Sakhalin region;
6. Murmansk region;
7. Lipetsk region.

In 14 regions, the benefit applies only to certain vehicles with engine power limited in terms of:

Tax rates for veterans also depend on the territory where the hostilities in which they took part took place. For example:

• participants in the Jewish Anti-Terrorist Operation receive a 30% discount on the rate in the region of their registration;
• veterans of military operations in Chechnya can pay half the tax rate;
• citizens participating in activities in Udmurtia also pay 50% of the tax rate.

There are a sufficient number of specific benefits for veterans in different regions and regions of our country, so their availability and conditions should be additionally and in detail clarified before the process of paying transport tax for the current period.

Registration of benefits

In order to receive an exemption from payment or a discount when paying transport tax, you should complete the registration process in advance.

In terms of its algorithm, it is not complicated, because for this you only need to know what documents to provide, how to draw up an application and where to take everything.

Citizens have two ways to notify the tax service:

1. During his own visit to the Federal Tax Service office.
2. Through the taxpayer’s personal account on the official website of the authorized body.
3. Sending a package of documentation using Russian Post.

The taxpayer chooses the appropriate option for his or her case independently. It is important to know what documents are required to be provided, how applications are drawn up, and what is the procedure for obtaining benefits.

Package of necessary documents

Only a documented taxpayer can prove his right to take advantage of benefits when paying tax, therefore he must be provided with the following:

1. A photocopy of the completed pages of the passport of a citizen of the Russian Federation.
2. Identification number from NS.
3. A copy of the PTS.
4. A document confirming your place of registration.
5. Combat participant certificate.

The appearance of the last document is regulated by. It provides a single form, a brown cover, as well as certification with a wet seal from the authorized body that issued it.

The documentation package is the main evidence when receiving benefits, so you should take care in advance to have a complete list of papers.

Sample application

This document is also important when obtaining tax benefits, so you should take its execution carefully and seriously. Typically, the taxpayer is given a form to fill out.

If the documentation will be provided via mail, then on the official website of the Federal Tax Service you can download this form and an example of how to fill it out.

This document should indicate:

1. The name of the authorized body that issued the certificate or certificate of the veteran.
2. Personal data of the citizen (information from the passport, TIN, place of registration and contacts for feedback).
3. Information about the taxable vehicle (make, license plate, VIN code).
4. List of attached documentation.
5. Date of application.
6. Certification of the application with the signature of the taxpayer.

The citizen submits the application in person, and if it is submitted by a representative, then only with a notarized power of attorney; this fact is also indicated in the application.

Do not forget that the documentary appeal must be completed in two copies, one of which is given to the Federal Tax Service with the attached documentation, and the second remains with the taxpayer.

If documents are sent using the Russian Post service, then you should use a registered letter, the delivery of which will be notified to the sender.

Procedure for obtaining

A taxpayer can apply for benefits only at the place of his official registration, regardless of the area of ​​registration of the vehicle. Benefits are issued according to the conditions of the municipal district where the citizen applied.

The order of the receipt procedure is as follows:

1. Collecting documentation and filling out an application.
2. Contacting the Federal Tax Service.
3. Waiting for a verdict within ten days.
4. Receive a response.
5. If approved, the tax will be re-calculated for the current period using the provided discount.

The benefits received begin to apply in the period in which they were issued.

In what cases do you need to pay?

Federal legislation does not establish benefits for certain categories of citizens, including combatants. Therefore, in this matter it is recommended to be guided by regional laws.

Veterans of the Great Patriotic War are completely exempt, and other participants in combat operations should familiarize themselves with the specifics of payment, especially including cases when the tax must be paid in full.

It depends on:

1. Region of registration and whether the law applies there.
2. Number of vehicles (veterans can receive benefits for only one of them at their own choice).
3. Vehicle power, if this figure exceeds 200 hp, then no benefits are provided.
4. If the veteran does not have documents.

Therefore, it will not be superfluous to carefully study the tax legislation in your region of residence.

Application and documents WBD may:

• submit in person when visiting a Federal Tax Service office;
• send by registered mail by Russian post;
• hand over through the Multifunctional Center.

The legislator allows filing an application online on the website of the Federal Tax Service of the Russian Federation. It operates a service serving the population of the country. What you need to pay attention to If a VBD continues to work after retirement, then he is guaranteed annual leave at any time of the year at his discretion. He is entitled to receive 15 days of additional paid leave, which is enshrined in the regulations of Federal Law No. 76-FZ, issued on May 27, 1998. In addition, he is entitled to leave without pay, the duration of which is 35 working days. It is provided by the employer once per calendar year on the basis of Article 16 of Federal Law No. 5-FZ.

Do combat veterans pay transport tax?

You will also need to attach all the necessary documents. The process of submitting the application and papers can be carried out in person by visiting the tax office; it is possible to do this through your personal account on the tax office 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.

Do combat veterans pay transport tax?

Attention

In addition to low-income segments of the population, the state provides support in the form of various forms of social assistance to citizens who took part in protecting the integrity, sovereignty, and borders of the Russian Federation. Combat veterans have the opportunity to take advantage of certain benefits provided at both the federal and regional levels.

Which combatants have the right to benefits and how to apply for social assistance for this category of citizens in Moscow in 2018? Who is entitled To qualify for state support provided for combat veterans, you must confirm your membership in this preferential category.

Forbidden

persons involved in mine clearance activities on the territory of the Soviet Union and other countries from May 10, 1945 to December 31, 1951;

• persons who participated in the clearance of underwater mines using the combat trawling method in the period from 05/10/1941 to 12/31/1957;
• persons who received shell shock or injuries of varying severity during the course of providing material support to Soviet and Russian military units located on the territory of other countries;
• citizens who took part in combat operations in Afghanistan as part of flight, automobile and other units;
• persons sent to Syria for work related to special tasks, starting from September 30, 2015.

Confirmation of participation in the category of combat veterans is a special certificate, which is issued individually and contains information about its owner.

Transport tax benefits for combat veterans

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

1. Discharged military personnel who attended military training in Russia.
2. Police officers and other bodies that belong to internal security systems, as well as those that eliminate military conflicts in the country and abroad.
3. Persons who took part in the process of demining the territory of the Russian Federation after the end of the World War.
4. Employees of automobile units that delivered cargo to Afghanistan during military operations.
5. Specialists of flight crews who carried out assignments in Afghanistan.
6. Persons who were injured in the process of providing support to troops previously located in places of hostilities.

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Russian Federation and in other states during periods of military operations;

• police officers and other bodies related to internal affairs systems, as well as state security agencies, performing their duties to eliminate military conflicts within the country or abroad;
• persons who personally took part in demining the territory of the state after the end of World War II;
• employees of automobile units that delivered cargo to Afghanistan at the time of military operations in the region;
• pilots and other members of flight crews carrying out orders from the state in Afghanistan;
• persons who were injured while supporting troops located on the territory of various states or who received orders and medals.

The list of military operations, the participants of which are recognized as veterans, is determined by an appendix to this law.

What benefits are provided to veterans of military operations in Moscow (BD) in 2018

Info

In fourteen regions of Russia, the tax has been abolished for the following categories of cars:

• up to 150 horsepower - in St. Petersburg, the Republic of Bashkortostan, Kaluga region, Novosibirsk region, Tambov region, Saratov region;
• up to 120 horsepower – Voronezh and region;
• up to 100 horsepower - in the Republic of North Ossetia - Alania, Khabarovsk Territory, Krasnoyarsk Territory, Volgograd Region, Samara Region, Ulyanovsk Region;
• up to 80 horsepower - in the Leningrad region, but only for domestically produced cars.

Payment of vehicle tax is completely absent in 7 cities and republics of the Russian Federation: Moscow, Sakhalin, Murmansk, Lipetsk, Tula, Kabardino-Balkaria, Adygea. In these regions, the transport tax for veterans has been abolished, even in the regions (in the Moscow region, full payment is made).

Are there any transport tax benefits for combat veterans?

If a veteran owns more than one vehicle, then all others are subject to transport tax on a general basis;

• free dental and denture procedures, if metal-ceramics or precious metals are not used in the manufacture of dentures;
• compensation of expenses associated with payment for city telephone services, as well as installation of a landline telephone without a queue;
• free resort and preventive treatment and compensation for the cost of travel to the place of such treatment.

In addition, a combat veteran with Moscow registration has the right to free care in medical institutions. Such a citizen has the right to receive medical care without waiting in line.

Benefits apply only to 1 passenger car (up to 150 hp) or 1 motorcycle (up to 50 hp). Do combat veterans pay transport tax in St. Petersburg and the Leningrad region? In St. Petersburg, veterans have the opportunity not to pay car tax for 1 car:

• power up to 150 hp;
• or over 15 years of age.

Art.
4-1 Law of St. Petersburg “On Transport Tax”: “The following categories of citizens registered at their place of residence in St. Petersburg are exempt from paying tax: veterans of the Great Patriotic War, veterans of military operations in the USSR, in the Russian Federation and other territories states...

Transport tax in Moscow 2018 benefits for military veterans

However, only in 7 of them are these persons completely exempt from tax. These include:

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

Tax exemption does not depend on the power available to a person or vehicle.

In which regions are benefits provided? Exemption from transport tax for combat veterans in 2018 is determined by the power of the car in 14 regions: Region Transport tax Leningrad region Only Russian-made cars of no more than 80 hp are not taxed. in the Krasnoyarsk and Khabarovsk Territories, in North Ossetia, as well as in the regions: Volgograd, Ulyanovsk, Samara cars up to 100 hp.

Transport tax in Moscow 2018 benefits for military veterans

Transport tax benefits for combat veterans Question Answer Do combat veterans need to pay car dealership fees? No, it’s not necessary, but only for 1 car with an engine power of up to 200 hp. The benefit does not apply to motor sleds, snowmobiles, water and air vehicles.

Important

Do WWII veterans pay car tax in the Moscow region? No, they don't pay. For persons who are not a military veteran, the benefit is 50%.

Do I need to pay car tax in St. Petersburg and the Leningrad region? In St. Petersburg you can avoid paying tax for 1 car: - with a power of up to 150 hp; - or over 15 years of age. In the Leningrad region you can avoid paying tax for 1 car with a power of less than 150 hp.

In what regions can veterans still not pay tax? Almost in every 3 regions: - Rostov region; — Novosibirsk region; — Krasnodar region; — Volgograd region; - Voronezh region; — Stavropol region; — Saratov region; — Orenburg region. and others.