Car tax for pensioners: calculation features

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Vehicle owners are required to pay the same tax annually. This rule does not bypass pensioners either. In 2020, there were no innovations in the provision of benefits for them at the federal level, however, most regions are introducing their own subsidies. about whether pensioners pay transport tax , as well as what is the practice of providing benefits at the regional level.

• Transport tax: definition and general rules of calculation
• Should a pensioner pay transport tax?
• Regional rate and benefits for transport tax for pensioners
• Federal transport tax benefits
• Registration of transport tax benefits for pensioners
• When does transport tax stop accruing for pensioners?
• What to do if receipts do not stop coming after applying for benefits

Transport tax: definition and general rules of calculation

Transport tax is a government fee collected from each owner of a registered vehicle. Its size depends on a number of factors, ranging from the region of residence to the power of the car engine. The main purpose of introducing a transport tax is to accumulate funds for further use for road repair and construction. It is worth saying that analogues of transport tax exist in all countries of the world. Vehicle tax is mandatory. Contributions to the treasury are made once a year.

The owner of the car is obliged to pay the tax before December 1 of the year following the reporting year. That is, car owners will receive tax receipts for 2020 in 2020.

Transport tax is subject to:

1. Motor scooters.
2. Motorcycles.
3. Cars.
4. Water vehicles.
5. Trucks.
6. Self-propelled vehicles.

As mentioned above, the calculation of the amount of transport tax depends on a number of individual factors. One of them is a rate set at the regional level. The regions also provide benefits for certain categories of citizens.

Exemption from payment of transport tax

Since the engine power is the basis for automobile calculations according to fuel tax, vehicles with a power of up to 5 horsepower are not subject to deductions. Here are the types of cars that are exempt from taxation:

• Self-propelled vehicles with engine power less than 5 conventional units. units.
• Boats with a motor less than 5 conventional units. units.
• Equipment for agricultural work with engine power less than 5 conventional units. units.

Attention! An exception to the general rules on fees are disabled people of groups 1 and 2. They do not pay for cars registered at the social security department. Transport tax for military pensioners is zero, since this category of citizens has a complete exemption from payment according to the law.

Should a pensioner pay transport tax?

Pensioners are exempt from paying vehicle tax if the engine power is less than one hundred horsepower. If the car’s power exceeds this value, its owner will be charged a tax taking into account the number of indicators above.

Example. Citizen S. retired due to age, he owns a car with a capacity of 110 hp. The regional rate is 10 rubles. for 1 hp The pensioner is required to pay tax in the amount of 100 rubles, i.e. for 10 hp

It is possible to provide benefits for pensioners in other respects. Each of them, as mentioned above, is determined at the regional government level.

Any pensioner can take advantage of the right to provide benefits for paying transport tax, regardless of whether he continues to work after reaching retirement age or not.

In some situations, the retirement age of citizens is reduced if they work in hazardous industries or in northern regions. They will also be able to take advantage of the benefit.

Example. Citizen Ch. is the owner of a car whose power is 95 hp. The woman retired at the age of 50, having worked for 20 years at a chemical plant. Citizen Ch. is completely exempt from paying transport tax.

Legislative aspect of transport taxation

The rate for this type of tax is not a fixed value: it is calculated on the basis of information received by the Federal Tax Service from the competent departments involved in vehicle registration. From a legal point of view, this type of taxation is transferred to the care of local authorities: the vehicle owner transfers the tax to the Federal Tax Service at the place of registration of his vehicle, and then these funds are sent to the local budget.

A pleasant bonus of legislation regarding transport taxation is the availability of benefits

Cars, boats, jet skis, buses, motorcycles, yachts, scooters and boats equipped with an engine are subject to taxation. However, not all vehicles fall into this category: boats with a power of up to 5 hp, cars with a power of up to 100 hp. or adapted for use by disabled persons are not subject to taxation.

Regional rate and benefits for transport tax for pensioners

The regional transport tax rate varies from 5 to 25 rubles. The government of each region sets its own prices based on the income level of citizens and the general condition of the roads. Thus, for a car of the same brand, owners from different regions will receive a transport tax receipt with different amounts. The government of individual regions establishes additional transport tax benefits for disabled people, veterans and pensioners. You can get acquainted with them by visiting the tax office located in your city. We propose to consider the practice of providing benefits by region:

• In 2020, Moscow pensioners will have to pay transport tax on a general basis. There are no benefits provided for them. However, if a citizen is disabled or a participant in the Second World War, he will be provided with benefits on a general basis.
• Pensioners living in St. Petersburg will be able to count on benefits for one car, provided the engine power is no more than 150 hp.
• Pensioners of Novosibirsk and the region will also be able to count on preferential conditions. They concern the provision of a 20% discount on transport tax for cars whose power does not exceed 150 hp.
• Kirov pensioners have the right to apply for a 50% discount on cars with a capacity of up to 150 hp. Disabled people of the second and third groups, as well as Chernobyl victims, will receive a 70% discount; disabled people of the first group are completely exempt from paying transport tax.
• Pensioners of the Samara region receive a 50% discount on transport tax, regardless of the power of the car.

Providing transport tax benefits is not practiced in a number of regions. This is mainly due to the poor financial situation of the region itself.

Benefits for disabled people after 80 years of age

Disabled people are provided with the same benefits as pensioners, as they receive a disability pension. Added to them:

• exemption from transport tax for a specially equipped disabled car. In addition, it can be parked in special parking lots for the disabled;
• income tax deduction for individuals. It is equal to 500 rubles. for WWII Veterans, 3000 rub. for “Chernobyl survivors”, 12,000 rubles. for parents of disabled children;
• easier working conditions: shorter working hours without reducing wages, increased duration of paid leave, ban on the use of disabled people in hazardous work.

Most benefits are provided by regional authorities. They have the right to expand the social package if funding is provided from the local budget. A complete list of privileges for pensioners and disabled people in this region, the procedure for obtaining them can be found on the State Services portal, or in local social protection authorities.

The beneficiary has the right to replace some services with monetary compensation. Such benefits are excluded from the free social package.

Federal transport tax benefits

According to current legislation, regulation of the calculation and rate of transport tax is carried out at the regional level. However, the government of the country still has the right to introduce its own laws. In particular, these include the provision of 100% benefits for the payment of transport tax on military equipment, as well as passenger cars equipped for the needs of disabled people, it does not matter whether the citizen is a pensioner or not. Parents of minor disabled children also have the right to receive benefits. In this case, the obligatory conditions are the car’s power not exceeding 100 hp, as well as its use for transporting a disabled child. Benefits also apply to vehicles with a capacity of up to 100 hp purchased for a disabled person using social funds.

There are no specially designed benefits for pensioners at the state level.

They are determined exclusively at the regional level. However, if a pensioner is a disabled person of the first or second group, or a participant in hostilities, he is guaranteed to receive discounts and benefits on transport tax in any case.

Social benefits

The list of benefits provided by social services is wide. It includes:

• increase in pension payments. Pensions after 80 years of age are subject to recalculation in a special way. The fixed pension payment, in addition to annual indexation, doubles. The doubled amount in 2020 is RUB 11,372. 50 kopecks Pension recalculation upon reaching 80 years of age is carried out without application;
• the right to compensation for caring for an elderly person. An able-bodied citizen who does not have a job and is caring for a person over 80 years old is paid 1,200 rubles monthly;
• the right to receive social housing in the absence of it, or if it has fallen into disrepair.
• the right to placement in a home for elderly citizens. Pensioners spend part of their pension on this. The amount of deductions is determined by local authorities;
• discounts on the purchase of a set set of products, or receiving them free of charge.
• the right to be served by social workers. It is provided when it is not possible to provide for one’s own life on one’s own.

Registration of transport tax benefits for pensioners

The provision of transport tax benefits is of a declarative nature. This implies the need for the pensioner to personally contact the tax service to apply for the required discounts. It is worth saying that Federal Tax Service employees cannot search for citizens and inform them about available benefits, so pensioners must independently study and know their rights. A citizen who wishes to apply for a transport tax benefit must contact the tax service, providing the following list of documents:

1. Original and photocopies of passport.
2. Pensioner's ID.
3. Documents for the car (PTS, registration certificate).
4. TIN.

At the Federal Tax Service, a citizen is required to personally fill out an application requesting a benefit. Typically it states:

• The name of the branch of the tax authority to which the application is submitted.
• Applicant's passport details.
• TIN number.
• Grounds for receiving benefits.
• List of documents attached to the application.

At the conclusion of the application, the date of preparation and the signature of the applicant are indicated. There are four ways to submit documents to the Federal Tax Service:

1. Personally. A citizen makes an appointment with the tax service and submits a complete package of documents to an authorized employee.
2. By letter. A pensioner has the right to submit documents through the Russian Post in the form of a registered letter.
3. Electronic application. Modern technologies allow you to apply for benefits without leaving your home. You just need to register on the State Services or Federal Tax Service website.
4. Through a legal representative. A pensioner can issue a power of attorney to manage personal affairs for relatives or friends. Under its terms, they will have the right to submit documents to the Federal Tax Service on behalf of the principal.

When sending documents in the form of a registered letter, a citizen should know that notarization is not necessary. The main thing is to sign and write “true” on the documents. A similar rule has been used by the Federal Tax Service since the beginning of 2014. The application form presented above and the list of documents required to apply for a transport tax benefit are of a general nature. In the regions, it is possible to introduce simplified registration of applications, as well as an additional list of documentation. In this regard, before submitting an application, it is recommended to visit the Federal Tax Service office and personally find out what documents are required. When accessing the electronic application form for transport tax benefits, the pensioner must fill out a short form indicating personal information. Unfortunately, electronic applications do not completely relieve you from the need to visit the Federal Tax Service. The citizen will be assigned a date and time at which he must visit the tax office in person, provide documents and confirm his application.

When does transport tax stop accruing for pensioners?

After submitting an application and documents to the Federal Tax Service for the provision of benefits, all provided data undergoes a thorough check. If they are true, the accrual of transport tax stops, i.e. receipts stop coming. As a rule, if a citizen manages to apply for a benefit before the onset of autumn, the tax will not be calculated. It is worth saying that different regions have their own methodology for providing benefits, including the date of their provision. In some regions, citizens recalculate the amount of tax for all periods after retirement, returning the paid funds to their current account; in others, the benefit is accrued from the date of submission of documents. In this regard, a pensioner should not neglect the right to cancel the transport tax, and will contact the Federal Tax Service immediately after it appears.