Conditions and procedure for assigning transport tax benefits to combat veterans. Benefits for combat veterans on transport tax Exemption from transport tax for combat veterans

Last updated April 2019

Due to ignorance of the laws, combat veterans miss the opportunity to take advantage of certain benefits that can save their budget from unnecessary expenses. Therefore, taking into account the latest news, we will consider in detail what benefits for combat veterans in 2019 will be valid on the territory of the Russian Federation and whether they will differ from the benefits in 2018.

Benefits for combat veterans in 2019

Next year, as well as this year, benefits for combat veterans will be provided at both the federal and regional levels.

At the federal level, their provision is regulated by the following regulations:

  1. Federal Law of January 12, 1995 N 5-FZ (as amended on October 30, 2017) “On Veterans.”
  2. Tax Code of the Russian Federation.
  3. Law of the Russian Federation of February 12, 1993 N 4468-I “On pension provision for persons who served in military service...”.

No changes were made regarding the procedure and nature of their provision in 2019, which means that the “preferential” set will remain unchanged. Only EDV, which veterans can receive instead of a social package, will traditionally be subject to indexation by a total of 4%.

Despite the fact that the decisions of the Constitutional Court of the Russian Federation are not legal acts, today one of them - Resolution of the Constitutional Court of the Russian Federation of April 13, 2016 N 11-P - still regulates the procedure for providing tax benefits. According to his position:

Monthly payments to combat veterans should not be subject to personal income tax!

Tax legislation has not yet been brought into line with this decision of the Constitutional Court, but its provisions, recognized as unconstitutional, cannot be applied. It is expected that in 2018 the corresponding changes will nevertheless be made to the Tax Code.

In regions, additional preferences may be introduced at the level of local legislation. We will look in more detail about what regional benefits are currently in effect and whether they will be in effect next year in a separate section below.

Pension benefits

They appear in:

  1. Increased (compared to a regular pension) amount. For each veteran it is calculated individually and will depend on:
    • Work experience;
    • Territories of combat operations;
    • Presence of injuries, disability.

    On average in Russia in 2017 it is 22,000 - 30,000 rubles.

  2. Supplement to the basic part of a veteran's pension in the amount of 32%. In some regions there are special increasing coefficients, so the pension becomes even larger.
  3. Receiving one-time cash assistance (LCA). Its size, if the NSU is retained, is 1,731.76 rubles in 2017, and if the NSO is abandoned, it is 2,780.74 rubles.

Housing benefits

Combat veterans can qualify for improved housing conditions by obtaining a housing certificate.

Previously, until 2005, housing was allocated from the municipality's housing stock. Now this benefit is fixed at the federal level, so the provision of this type of assistance is sponsored from the state budget, and WBDs receive cash certificates instead of housing in kind.

To take advantage of the benefit, you must meet two criteria:

  1. Go through the procedure for obtaining a UBD certificate in order to be able to document your status.
  2. Meet the “need” parameter, that is:
    • Do not own real estate;
    • Own real estate that does not meet residential standards;
    • Living in premises under a social lease agreement that does not comply with residential standards.

A step-by-step algorithm will help you figure out how to take advantage of the housing benefit.

STEP 1. Contact the housing department of the local administration to register with an application. You can see how to compose it here or ask the administration staff.

We attach the following documents to the application:

  • Original and copy of the passport of the VBD and all family members (for children - birth certificate);
  • Original and copy of VBD certificate;
  • USNR certificate (extract from Rosreestr);
  • Extract from home book;
  • Documents for housing (if you own real estate, but it does not meet the standards);
  • Conclusion of an interdepartmental commission/court decision by which housing is declared unfit for habitation (if in a dilapidated/dilapidated building)
  • Social tenancy agreement (if the applicant is a tenant);
  • Certificate of marriage or divorce;
  • Copy of personal account;
  • Original and copy of SNILS of the applicant and family members.

After checking with copies, the original documents are returned.

STEP 2. We expect a response from the administration within 30 days from the date of submission of the application. If you receive a refusal to register, you can appeal it in court within 3 years from the date of receipt of the notification.

STEP 3. Monitor the progress of the queue. Since the queue is all-Russian, the application is assigned two numbers: one for the all-Russian queue, the second for the regional one. Using them you will be able to monitor the speed of the queue - this data should be publicly available on the administration website.

STEP 4. After the receipt of funds from the state budget to the regional budget and the applicant’s turn, the administration notifies him about this. Within six months from this moment, the combat veteran must use the certificate - find suitable housing and conclude a purchase and sale agreement.

The certificate is not issued in person, but is provided to the home seller when completing the transaction. The certificate cannot be cashed in any way.

STEP 5. After concluding the transaction, it is necessary to register the ownership of the purchased property in Rosreestr. You can make a personal visit to the service, use the online registration service on the official website, or entrust this matter to a representative.

P=C*N, Where:

  • R- the amount of the subsidy, expressed in rubles;
  • WITH– the size of the average market value of 1 sq. m of total housing area (set for each region);
  • N– social norm for housing area (for UBD it is 18 sq. m).

The social norm for the total area of ​​living space is set at 33 square meters. meters - for single citizens, 42 sq. meters - for a family of 2 people and 18 sq. meters for each family member if the family size is 3 people or more. Officers with the rank of colonel and above, as well as those with an academic degree, are entitled to 15 additional meters.

VBD is given the right to choose in the purchase of housing: he can buy an apartment both in a new building and a secondary one, and even moreover, purchase a property at the construction stage.

The certificate is issued for a certain amount. If it is not enough to pay for the housing you like, the combat veteran can pay the difference from his own funds. In turn, if the cost of the apartment is less, the balance will be returned to the budget after payment.

Example No. 1. Savchenko L.L. is a WBD and lives in St. Petersburg with his wife. He contacted the housing department to register. When submitting the application, he checked with the employees in what amount of the certificate he was entitled to. The average market value of a square meter of housing in St. Petersburg is 62,228 rubles, which means that the size of the certificate will be:

62,228*42 = 2,613,573 (r)

Average market value of 1 sq m of total housing area for the 3rd quarter of 2017

Benefits for housing and communal services

At the federal level, utility benefits for combat veterans are provided in the form of:

  • Compensation in the amount of 50% for rent (for both owners and tenants under a rental agreement);
  • Compensation in the amount of 50% for payment of the contribution for major repairs (but not more than 50% of the contribution).

Compensation is a return of money already paid for utilities, and this is its main difference from a subsidy, which is paid before bills need to be paid.

An amount of 50% of the monthly rent goes to the account specified by the veteran.

note, that benefits for paying bills for electricity, water, gas for UBD have not been introduced by federal legislation! However, they can be additionally introduced by regional authorities, so their effect does not apply to all regions of the Russian Federation.

Tax benefits

There are a number of tax incentives available for UBI. Let's look at each of them in detail.

Personal income tax

According to paragraph 1, paragraph 2 of Art. 218 of the Tax Code, when calculating the income tax of a combat veteran, a tax deduction of 500 rubles is applied for each tax period.

You can use this benefit in 2 ways:

  1. Directly at work, then the tax will be withheld monthly in a smaller amount;
  2. At the tax office at the end of the year, then you will be refunded the overpaid money for the entire year.

This tax deduction applies to all types of income:

  • Salary;
  • Income from the sale of property (apartment, car);
  • Income from rental property;
  • Income from a contract, etc.

Example No. 2. Zubchenko I.G. is not a combat veteran. Despite the fact that he meets the criteria for this category, he did not properly obtain a VBD certificate. His salary is 40,000 rubles. The income tax rate is 13%. Every month he pays tax in the amount of 40,000 X 13% = 5,200 rubles.

If he receives this certificate, then after contacting the tax office with the necessary documents and submitting a corresponding application to the employer, the accounting department will apply a tax deduction in the amount of 500 rubles when calculating the tax:

(40,000 – 500)*13% = 5135 (r).

The savings per month will be 65 rubles, and per year – 780 rubles.

To receive this tax deduction, you must:

Where do you want to receive? Algorithm of actions Required documents
At the place of work
  • Contact the tax authorities with an application for a tax deduction and wait to receive a notification from them.
  • When you receive the notice, write a statement addressed to your employer. Give it to him along with the notice and other documents or to the accounting department (if any).
  • Receive a monthly salary including tax deductions.
  • Statement
  • Notification from the tax office
  • Copy of VBD ID
  • Copy of the passport
  • Copy of TIN
At the tax office
  • At the end of the year, submit a 3-NDFL tax return, write an application for a tax refund and provide copies of documents confirming copies of your UBD status.
  • Expect a refund to the account you specified within 4 months.
  • Certificate in form 3-NDFL.
  • A certificate from the accounting department at the place of work on the amounts of accrued and withheld taxes for the corresponding year in form 2-NDFL.
  • Statement
  • Copies of passport
  • Copies of TIN
  • Copies of VBD ID

Combat veterans who received group 1, 2, or 3 disabilities while performing combat missions enjoy an increased tax deduction in the amount of 3,000 rubles.

Please note that social benefits paid to this category of persons are not subject to personal income tax. This position was taken by the Constitutional Court of the Russian Federation in its Resolution No. 11-P of April 13, 2016.

Transport tax

At the federal level, there are no transport tax benefits for combat veterans. However, a regional law can introduce them - the benefits are valid within the region of residence of the veteran (the place of registration of the vehicle does not matter).

The table will help you understand in which regions and in what amounts transport tax benefits are provided for UBD.

Region Size Type of transport covered by the benefit
Moscow 100% Ground vehicles (except snowmobiles and motor sleighs) up to 200 hp.
Moscow region 50% - IAP;
100% are WWII veterans.
Passenger car (up to 150 hp) or motorcycle (up to 50 hp)
Saint Petersburg 100% Vehicles older than 15 years or less than 150 hp.
Leningrad region. 100% Passenger car (up to 150 hp)
Rostov region 100% Passenger car (up to 150 hp)
Voronezh region 100% Vehicle (up to 200 hp)
Novosibirsk region 100% Passenger car (up to 150 hp), motorcycle and other self-propelled vehicles
Orenburg region 50% (only for UBD) For 1 vehicle of the highest power without restrictions
Saratov region 100% Passenger car or motorcycle (up to 150 hp)
Volgograd region 100% Vehicle (up to 100 hp)
Stavropol region 100% Any
Krasnodar region 100% Passenger car (up to 150 hp), motorcycle (up to 35 hp), boat (up to 20 hp) - benefit is provided for 1 vehicle with the highest power
Property tax

tax code completely exempts from paying property tax combat veterans, namely:

  1. Who served more than 20 years and were dismissed:
    • Upon reaching the age limit;
    • For health;
    • In connection with organizational and staffing events.
  2. Internationalist soldiers discharged from military service or called up for military training who performed their duty in countries where hostilities were taking place.

The benefit can be used in relation to:

  • Apartments, rooms in them or communal apartments;
  • At home;
  • Commercial premises used in professional creative activities;
  • Buildings (no more than 50 sq. m.) located on plots for running personal, dacha farming, gardening, etc.
  • Garage.

Only one property is exempt from tax. If a veteran has several of them, he has the right to choose for which of them to use the tax benefit.

Land tax

UBDs are not fully exempt from paying land tax. They can take advantage of a tax deduction of RUR 10,000. It is by this amount that the cadastral value of the site is reduced before the tax amount begins to be calculated.

Example No. 3. Kupriyanova V.I. owns a plot in Moscow, the cadastral value of which is 47,000 rubles. The land tax rate is 0.3%. The amount of tax she will have to pay:

(47,000 – 10,000)*0.3% = 111 (r)

You can use the benefit only when paying tax for 1 plot within one region. But at the same time, if there are several plots and they are located in different regions, you can use the benefit for one plot in each region.

Example No. 4. Kupriyanova V.I. owns one land plot in Moscow, the second in St. Petersburg. The cost of one of them is 120,500 rubles, the second – 136,000 rubles. Let's calculate the tax taking into account the deduction:

(120,500 + 136,000 – 10,000)*0.3%= 739.5 (r)

If the cadastral value of land is less than 10,000 rubles, land tax is not levied on the VBD.

Relief on payment of state duty

When applying for protection of their rights, enshrined in the Federal Law “On Veterans”, to a magistrate or to a civil court, a combat veteran is exempt from paying state duty.

Exceptions are claims with a declared price of more than 1 million rubles. Then the state duty is paid, but in a reduced amount. The amount is calculated using the following formula: 13,200 rubles plus 0.5 percent of the amount exceeding 1,000,000 rubles, minus the amount of state duty payable if the claim price is 1,000,000 rubles.

Other federal benefits

In addition to the benefits listed above, combat veterans have the right to:

  • Installing a telephone in an apartment without waiting in line;
  • Free prosthetics (the money is returned later in the form of compensation);
  • Purchase tickets for any transport without queuing;
  • Preferential use of all types of services of communication institutions, cultural, educational and sports and recreational institutions;
  • Professional training at the expense of the employer.
UBD category Privileges
Persons (including members of flight crews of civil aviation aircraft who flew to Afghanistan during the period of hostilities there) who served military units of the Armed Forces of the USSR and the Armed Forces of the Russian Federation, who were located on the territories of other states during the period of hostilities there, received in connection with with this, wounds, concussions or injuries, or those awarded orders or medals of the USSR or the Russian Federation for participation in supporting the specified hostilities
  • Receiving medical care in medical organizations to which they were attached during work until retirement;
  • Extraordinary provision of medical care within the framework of the program of state guarantees of free medical care to citizens in medical organizations (including hospitals for war veterans) subordinate to federal executive authorities;
  • Use of annual leave at a time convenient for them and provision of free leave for up to 35 calendar days per year;
  • Advantage when joining housing, housing construction, garage cooperatives, horticultural, gardening and country non-profit associations of citizens;
  • Professional training at the expense of the employer;
  • Providing housing in the event of eviction from the office premises they occupy.
  • Persons who were sent to work in Afghanistan in the period from December 1979 to December 1989, who worked the period established upon deployment or were sent ahead of schedule for good reasons.
  • Persons who were sent to work to ensure the implementation of special tasks on the territory of the Syrian Arab Republic from September 30, 2015, who worked the period established upon assignment or were sent ahead of schedule for valid reasons
  • Preferential provision of vouchers to sanatorium and resort organizations;
  • Taking annual leave at a time convenient to them;
  • Advantage in admission to horticultural, vegetable gardening and dacha non-profit associations of citizens;
  • Installation of an apartment telephone without a queue.

In addition, every veteran can use a set of social services (NSS), which includes:

  • Free provision of medical drugs and products (prescription);
  • The right to free travel to the place of treatment and back on suburban and intercity passenger transport;
  • Providing sanatorium-resort treatment if necessary.

You can refuse to provide NSO until October 30 of each year. Then it will be replaced by EDV in an amount increased accordingly by the cost of the NSO, which the recipient refused.

What is the difference between a combat veteran and a veteran?

The concepts of “participant” and “veteran” are not defined by law.

However, Article 3 of the Federal Law “On Veterans” lists those persons who are combat veterans:

  1. Serving in automobile battalions and military personnel on the territory of Afghanistan during the period when hostilities were conducted there;
  2. Sent to work in Afghanistan between December 1979 and December 1989;
  3. Serving in the Syrian Arab Republic since September 30, 2015;
  4. Those involved in demining the territory of the USSR and adjacent states in the period from 1945 to 1951;
  5. Engaged in combat minesweeping operations from 1945 to 1957;
  6. Those who performed official duties during hostilities on the territory of the Russian Federation, the USSR, as well as other states
    • Algeria;
    • Egypt;
    • Angola;
    • Yemen People's Republic;
    • Vietnam;
    • Syria;
    • Ethiopia;
    • Afghanistan;
    • Cambodia;
    • Mozambique;
    • Laos;
    • Bangladesh;
    • Lebanon;
    • Tajikistan;
    • Chechnya;
    • North Caucasus region;
    • South Ossetia and Abkhazia.

Thus, participants in combat operations in Afghanistan and combat operations in Chechnya are labor veterans.

If a veteran wishes to take advantage of benefits, then his status must be confirmed with the appropriate certificate. If there is none, you will have to go through the procedure to obtain it.

Benefits to combatants are only due if they have received a veteran's certificate in accordance with the procedure approved by Order of the Russian Ministry of Defense dated August 11, 2012 No. 2288. Then they will enjoy the benefits of a combat veteran. Federal legislation does not provide for a separate category of benefits for “participants.”

Are family members of veterans entitled to benefits?

Some benefits also apply to family members of veterans. Eg:

  1. Children of veterans can visit children's health camps once a year for half price.
  2. The child is given two free meals a day.

In addition, the family of a deceased veteran has the right to use all his benefits if they were supported by him. Children are automatically considered dependents, but the widow will have to collect a package of documents to prove this fact.

The following are entitled to such benefits:

  • widow - until remarriage;
  • children up to adulthood (or up to 23 years old, if studying at a university full-time);
  • parents of the deceased.

In addition, they are given the right of preferential admission to homes for the disabled, boarding homes, various nursing homes, and social service centers.

Regional benefits for combat veterans

The benefits for UBI do not end with the list above. In fact, they enjoy a much larger “package” of benefits, the standard (federal) volume of which is supplemented by regional preferences. The latter are introduced at the discretion of local authorities, depending on the fullness of the budget.

In Moscow

  1. Free travel by any public transport in Moscow (except taxis and minibuses).
  2. Free production and repair of dentures.
  3. Monthly compensation for telephone services in the amount of 345 rubles (indexed annually).
  4. 1 land vehicle (except snowmobiles and motor sleighs) up to 200 hp is not subject to transport tax
  5. Providing health resort vouchers and free travel to and from the place of treatment.

Regulated by the Moscow Law of November 3, 2004 N 70 “On measures of social support for certain categories of residents of the city of Moscow”, by the Moscow Government Decree of August 11, 2009 N755-PP “On the procedure for providing certain preferential categories of citizens... sanatorium and resort treatment..."

In the Moscow region

Benefits for combat veterans in the Moscow region are slightly different from the capital's benefits:

  1. Free travel on buses, trams, trolleybuses with a social card for a resident of the Moscow region.
  2. 50% discount on suburban inland water transport (upon presentation of ID).
  3. Tax deduction of 50% when paying transport tax on 1 vehicle (passenger car up to 150 hp or motorcycle up to 50 hp).
  4. 50% discount on rent and utilities.

Regulated by the Law of the Moscow Region of March 23, 2006 N 36/2006-OZ “On social support for certain categories of citizens in the Moscow Region”

In the Rostov region

  1. Exemption from payment of transport tax for 1 passenger car up to 150 hp.
  2. Free travel in suburban transport with certificates of entitlement to benefits.
  3. Use of unified social travel tickets costing 265.0 rubles. for discounted travel on city and intra-district transport.
  4. Receiving a budget subsidy to pay part of the interest rate on a housing loan (9%) within the framework of the subprogram “Providing state support measures to improve housing conditions for certain categories of citizens”

In Krasnodar region

  1. Exemption from payment of transport tax for 1 vehicle with the highest power (passenger car up to 150 hp or motorcycle up to 35 hp or boat up to 20 hp).
  2. Payment of compensation for utility bills in the amount of 50% of their cost.
  3. Payment of compensation for the cost of paying for solid fuel in the amount of 50%.
  4. Purchasing preferential passes for public transport at a reduced cost.

Regulated by the Law of the Krasnodar Territory of July 28, 2006 N 1070-KZ “On compensation to residents of the Krasnodar Territory for the costs of paying for housing and utilities”, Resolution of the Head of the Administration of the Krasnodar Territory of November 30, 2005 N 1131 “On ADDITIONAL MEASURES OF SOCIAL SUPPORT FOR PAYMENT TRAVEL OF SPECIFIC CATEGORIES OF RESIDENTS OF THE KRASNODAR REGION IN 2006 - 2018.”

If you have questions about the topic of the article, please do not hesitate to ask them in the comments. We will definitely answer all your questions within a few days.

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.

The fact that an individual belongs 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 regions– 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 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 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 brown cover 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 a person for whom an official power of attorney, certified by a notary, is previously issued.

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 taxes 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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2 comments

    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 combat 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 for combat veterans on transport taxes. How they are calculated, differences in Moscow and the regions. What determines who is entitled to benefits. Where to apply, registration procedure. What documents are required to obtain.

At the regional level, benefits are provided for combat veterans on transport taxes for persons specified by legal norms. The transport tax for combat veterans in Moscow and other regions is determined taking into account the general policy and economic state of the region.

(click to open)

Transport tax benefits for combat veterans: what you need to know

Transport tax benefits for combat veterans:

  1. Transport tax for Moscow and other regions of the country is set by local authorities and may be reduced or abolished for certain categories of people.
  2. The benefit for this category applies to 33 administrative entities.
  3. The right to receive is granted to persons who personally participated in armed conflicts legally.

Regional politics

Who can claim the benefit

What are the benefits, read in a separate article) combat veterans can receive the following on transport tax:

  • Police and security officials;
  • Individuals transferred to the reserve who were at military training in the country;
  • Citizens who participated in the neutralization of military conflicts within Russia and abroad;
  • Individuals who participated in the mine clearance process after the end of the Second World War;
  • Participants in active events in Afghanistan, including specialists from flight crews and persons who helped deliver cargo to a hot spot and carried out special assignments;
  • Subjects injured as a result of troop support activities;
  • Individuals who have received relevant orders and medals.

Registration procedure

The procedure is initiated when an application is submitted to the tax authority. A list of attachments is submitted with the document. Several forms of contact are available:

  • personally,
  • using a special electronic form,
  • or postal services.

To consider the application, employees have a period of no more than 10 days, after which the subject is notified of the decision made.

The mandatory list of attached documents includes a copy of the applicant’s passport and code; a copy of the registration certificate for the car or motorcycle in respect of which the application is being made; documents on the corresponding status; certificate from place of residence

To consider an application, it is necessary to comply with the requirements for drawing up an application. The document contains information identifying the applicant and the vehicle, identical to the citizen’s passport and vehicle documentation. The personal signature of the person applying, affixing the date and indicating the list of attachments is required. When a representative participates in the process, a notarized power of attorney is presented.

Important

The place of application is the authorized body in the applicant’s territory of residence. It does not take into account in which city the object was registered.

Exempting equipment owners from the obligation to pay duties is a way of social protection and guarantees of rights. The benefit can be 100, 50 or 70% depending on the policy of a particular region.

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In order to understand exactly what tax benefits a combat veteran is entitled to for his car or other vehicle, you need to understand that this is regulated not only by federal, but by regional legislative documents. Federal law defines only the right to receive benefits, as well as the groups of persons to whom this right applies. And at the regional level, a law is being adopted on the amount of tax relief, as well as the possibility of being exempt from paying this tax by 100%. In this article we will tell you about transport tax benefits for combat veterans in 2020 and consider the calculation procedure.

Who are combat veterans?

Should a veteran pay transportation tax and in what amount? Let’s first figure out who this is. A complete list of persons who are combat veterans is given in Article 3 of Federal Law No. 5-FZ of January 12, 1995 “On Veterans”. These include military personnel, those liable for military service, those transferred to the reserve, members of automobile units, pilots, persons who took part in mine clearance in the period after the Second World War, and others.

An appendix to the Law defines a list of countries and periods of hostilities, these are: Algeria, Vietnam, Syria, Afghanistan, Lebanon, Tajikistan, Chechnya, South Ossetia, Abkhazia and other countries and regions.

In which regions of the Russian Federation are combat veterans completely exempt from paying transport tax?

In some regions, the law provides for a full exemption from payment of transport tax. This is stated in the law “On Transport Tax”.

Region name Grounds for canceling transport tax
Moscow (except for the region)Law No. 33 of July 9, 2008
Lipetsk regionLaw No. 20-OZ of November 25, 2002
Tula regionLaw No. 343-ZTO of November 28, 2002
Republic of AdygeaLaw No. 106 of December 28, 2002
Kabardino-BalkariaLaw No. 83-PZ of November 28, 2002
Murmansk regionLaw N 368-01-ZMO of November 18, 2002
Sakhalin regionLaw No. 377 of November 29, 2002

In which regions of the Russian Federation do veterans not pay tax in full, or have restrictions on vehicle capacity?

In several regions of the Russian Federation, the decision on tax exemption is considered depending on the power of the car owned. These include the Khabarovsk and Krasnoyarsk Territories, North Ossetia, Volgograd, Leningrad, Ulyanovsk, Samara, Novosibirsk, Saratov, Kaluga and Tambov regions, the city of St. Petersburg, the Republic of Bashkortostan, North Ossetia.

Region name Exempt from payment of transport tax
Leningrad regionCars of Russian production, the power of which does not exceed 80 hp.
Krasnoyarsk region

Khabarovsk region

North Ossetia

Volgograd region

Ulyanovsk region

Samara region

Power no more than 100 hp.
Voronezh regionPower no more than 120 hp.
Saint Petersburg

Bashkortostan

Novosibirsk region

Saratov region

Kaluga region

Tambov Region

Power no more than 150 hp.

In most regions of the Russian Federation, veterans do not pay taxes in full. These include the Jewish Autonomous Okrug, Ivanovo, Kirov, Moscow, Kurgan, Orenburg regions, Udmurtia and Chechnya.

Procedure for applying for transport tax benefits

Citizens can provide documents in any of the following ways:

  • in person (to the Federal Tax Service at the place of registration of the veteran);
  • via the Internet (on the tax website nalog.ru there is a section “Personal Account”);
  • send by Russian Post (in this case it is better to send the documents by a valuable letter with a list of the attached documents);
  • personal representative (in cases where a veteran is not able to personally contact the tax office, a trusted person can do this for him).

What documents are required to receive transport tax benefits?

To apply for a benefit, you need to fill out an application provided by the tax office. The application is accompanied by a certificate from the place of registration (registration), confirming membership in regional benefits, as well as copies of the following documents:

  • veteran's passport (completed pages);
  • a certificate confirming the right to a tax benefit (veteran’s certificate);
  • PTS (vehicle passport), according to which the benefit will be provided.

It should be kept in mind that a veteran’s certificate must be issued in a form approved by Decree of the Government of the Russian Federation of 2003 No. 763. The tax authority will not accept any other document that can confirm the status of a veteran.

Correctly filling out an application for a transport tax benefit

In your application for a tax benefit you must indicate:

  • the name of the tax office to which the veteran applies;
  • name of the vehicle for which the benefit is expected to be received;
  • basis for receiving benefits (veteran’s certificate);
  • personal information, such as last name, first name and patronymic in full, TIN, contact phone number and email address if available;
  • benefit start date and period. Read also the article: → "".

Errors when filling out an application

You need to be very careful when filling out the application, since if any corrections or errors are made, the tax office will refuse to accept the documents and the application will need to be completed again. You can fill out the application either electronically or by hand with a blue ballpoint pen.

Possible errors when filling out the application:

  • incorrectly identified the tax office. You need to submit an application to the tax authority at the place of registration of the benefit recipient; the place of registration of the vehicle does not matter;
  • the start date for the benefit was incorrectly determined. A veteran may have been entitled to benefits since 2015, but decided to apply to the tax office only in 2017. In this case, the date is set to 2015.

When does a military veteran still need to pay transport tax?

There are also cases where a veteran will still have to pay vehicle taxes. Read also the article: → "". Consider these cases:

  • a person is the owner of 2 or more vehicles. In this case, the veteran can receive the benefit only one at a time;
  • the power of the vehicle is higher than that installed in the given region;
  • citizens who do not have the established form of identification (in this case, the veteran must first obtain such an identification).

Answers to common questions

Question No. 1. I have a transport tax benefit, but the car is registered to my wife. Does the wife have any benefits in this case?

No, the wife is not a beneficiary in this case.

Question No. 2. As a combat veteran, I received my certificate more than 5 years ago, but only recently learned about the possibility of receiving a tax benefit on transport tax. Can I get benefits retroactively?

Yes, you can, but unfortunately not in 5 years, but only in 3 years. In this case, you must contact your tax office with an application for a refund of overpaid transport tax, for each year separately.

Question No. 3. I am the widow of a combat veteran. Am I eligible for tax benefits on my car?

Unfortunately no. The Veterans Law clearly defines the list of persons who are entitled to such benefits.”