Plato exemption from payment of transport tax

The presence of a vehicle (VV) significantly increases the owner’s potential: in speed and range of movement, in a variety of recreational places, in increasing business profitability. But in addition to additional opportunities, such property also imposes obligations, in particular, to pay the annual transport tax.

Let us remind you that when calculating the tax, the category of transport, its capacity and the regional tax rate are taken into account. Even for vehicles of one purpose, for example, for passenger cars, the owners of which are a fairly large percentage of our fellow citizens, the spread in tax amounts is quite large. The more expensive and more powerful the car, the greater the amount of tax that must be paid to its owner. At the same time, benefits are provided for socially important transport, as well as for car owners from the least protected segments of the population.

The presented material will be useful primarily to individuals. Of course, organizations also pay transport tax, but a legal entity, even if there is a benefit, is required to annually file a declaration indicating the reasons why payments have not been made. And for private owners, it is enough to enter the data once into the sample application for a tax benefit if they have rights to the privilege.

Preferential categories

The legislation allows for a number of grounds for obtaining tax breaks. Thus, some vehicles are not considered at all as an object of taxation according to federal regulations. This includes rowing boats, passenger cars equipped for use by disabled people, fishing vessels, agricultural transport, medical aviation, etc. The full list is given in paragraph 2 of Article 358 of the Tax Code of the Russian Federation.

In turn, preferences for privileged categories of citizens are established at the regional level, since transport tax collections replenish the regional budget. Most regions provide benefits:

1. For pensioners.
2. Heroes of the USSR and the Russian Federation.
3. Disabled people of groups I and II.
4. Large families.
5. Veterans (disabled) of combat operations.
6. Labor veterans.
7. Representatives of a disabled child.
8. Chernobyl victims and other persons who suffered radiation sickness due to working with nuclear installations.

Of course, not all subjects of the Russian Federation have introduced such benefits, and in some, if they have been introduced, they are differentiated depending on certain factors. For example, it is useless to write an application for tax benefits for pensioners in Moscow - the capital does not provide tax privileges for personal transport of this category of the population. And in St. Petersburg, the benefit will only apply to pensioners who own a domestic car with a capacity of up to 150 hp. With.

You can find out more about the availability of transport tax benefits in your region in this article.

Who benefits?

There is a list of people that is similar in many regions of Russia. Preferential conditions when imposing tax obligations on transport tax apply to:

• people who have been awarded the status of Hero of Socialist Labor, the USSR, the Russian Federation;
• having received awards - the Order of Lenin, the Order of Glory 3 degrees;
• WWII or military veterans;
• disabled people of all groups, as well as the parent (guardian, relative) of a disabled person;
• participants in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant;
• parents with many children;
• retired people who own a Russian-made car with a power of 100-150 hp.

Benefits for the medal "For Courage"

In some regions, widows of military personnel, workers employed in radioactive danger zones, or those responsible for eliminating the consequences of accidents at nuclear facilities may be added to this list.

Important! If a citizen belongs to the preferential category of citizens, then he has the right not to make tax payments for vehicles with a power of less than 100 hp.

Tax deduction according to the Platon system

A special place among the beneficiaries is occupied by owners of heavy vehicles with a maximum weight of more than 12 tons, registered in the register of vehicles of the toll collection system (the so-called “Plato”).

Let us recall that one of the main goals of the transport tax is to replenish the budget in order to restore roads. The Platon system does the same thing: it collects funds for the damage that heavy trucks inevitably cause to highways. To avoid the situation of double payments, it was allowed to deduct payments for “Plato” from the amount of transport tax (Federal Law No. 249-FZ of 07/03/2016). As a result:

• The tax is not transferred at all if payments to compensate for damage to roads exceeded (or were equal to) the amount of tax for the same period;
• The tax is reduced by the amount of the payment if the latter was less than the amount of the calculated transport tax.

The deduction is valid for both individuals and companies.

Who is exempt from paying transport tax by regional laws

According to paragraph 1 of Art. 358 of the Tax Code of the Russian Federation, the objects of TN taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, as well as airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis , non-self-propelled (towed) and other water and air vehicles registered in the prescribed manner.

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In paragraph 2 of Art. 358 of the Tax Code of the Russian Federation provides a list of vehicles that are not subject to taxation. Accordingly, their owners have the right to be exempt from transport tax. Among such objects:

• rowing boats and motor boats with engines up to 5 horsepower (excluded from preferential objects from 01/01/2020);
• passenger cars specially equipped for use by disabled people, as well as with an engine power of up to 100 horsepower (73.55 kW), received (purchased) through social security authorities;
• passenger and cargo sea, river and aircraft owned by carriers;
• tractors, self-propelled combines of all brands, special vehicles of agricultural producers;
• vehicles that are wanted, as well as vehicles for which the search has been terminated, from the month the search began until the month of its return to the person in whose name it was registered. Facts of theft (theft), return of a vehicle are confirmed by a document issued by an authorized body, or information received by tax authorities in accordance with Art. 85 Tax Code of the Russian Federation.

From 07/03/2016 to 12/31/2018, there was an additional benefit that allowed the tax accrued on heavy trucks to be reduced down to zero by the amount of the fee paid to the budget for the damage caused by such transport to roads. It applied to both individuals (Article 361.1 of the Tax Code of the Russian Federation) and legal entities (clause 2 of Article 362 of the Tax Code of the Russian Federation).

Read more about the deduction in the article “Transport tax and the Plato system (nuances).”

The region can introduce transport tax benefits for both individuals and organizations. Basically, they have a social orientation, and beneficiaries usually include disabled people, pensioners, war veterans, people with state awards, etc. Benefits can be provided either in the form of a complete tax exemption or in the form of a rate reduction.

How to apply for a transport tax benefit

By default, notices sent by the IRS do not take into account your individual exemptions. They must be activated independently by contacting the tax office at the place of registration. To complete a package of documents, which includes:

• Personal Statement;
• Identification;
• TIN;
• Documents for the vehicle (registration certificate, certificate of registration of ownership);
• Documents confirming the right to the benefit (pension certificate, certificate of disability, certificate of a large family, etc.).

From January 1, 2021, the free form was replaced by an official application for tax benefits (order dated November 14, 2021 No. ММВ-7-21/ [email protected] ).

Sample application for transport tax benefit

How to write an application?

The Federal Tax Service does not regulate a standardized application form. But there is a departmental letter from the Federal Tax Service, which offers a sample. The person himself chooses the filling method: by hand or printed on a PC. Inspectorate employees are required to accept the application if it contains all the required data.

The procedure and type of information indicated in the application:

1. In the right corner in the first lines is written the name and code of the tax inspection unit.
2. The following lines after the name of the organization reflect personal information about the applicant - full name, passport details, registration address, taxpayer number, telephone number.
3. After the word “application”, the applicant’s request in relation to the transport tax discount should be disclosed.
4. The following lines describe the basis for providing the benefit (presence of disability, participation in hostilities, awarding the status of a large family, etc.).
5. After describing the essence of the application, write information about the car - number, series of registration certificate, make, model, VIN.
6. Please indicate the documents attached to the application.
7. Put the date, signature with transcript.

Benefits for large families

If you want to print the application on your computer, you can download the form from the Federal Tax Service website or another page. There is also a completed example there.

If it is not possible to go online, the application form can be obtained from the tax office, where completed sample forms are available.

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If the benefit applies to a participant in the Platon system, the application shall indicate:

in line 4.5.1 – “entry in the Toll Register”;

in line 4.5.2 – “toll collection system operator”;

in line 4.5.3 – the date of payment to the operator according to the Register data (the latest in time for the tax period for which the tax benefit was claimed);

in line 4.5.4 - the period for which the payment was made in relation to the vehicle (according to the Register);

in line 4.5.5 – we do not indicate anything (dash).

To submit an application, you can choose the most convenient way:

• Through the taxpayer’s personal account on ]]>the Federal Tax Service website]]>;
• By mail to the territorial office of the tax department;
• Through an authorized MFC;
• Personally.

Registration of benefits for land and property

An application for a land tax benefit and an application for a property tax benefit are completed in the same way.

The title page for these applications is identical, as are the fields for indicating the document giving the right to tax preferences. The only difference is in the designation of taxable property in respect of which the benefit will be applied.

Thus, an application for a pensioner’s land tax benefit will contain the cadastral number of the land plot and be confirmed by the number of the taxpayer’s pension certificate.

When to apply for tax relief

We recommend that you claim your rights to reduce tax fees before April-May. That is, before the start of the formation and mass distribution of notifications about the amount of transport tax for the previous period. In this case, the application will be taken into account when drawing up the notification, which will save you from the need for recalculation.

You do not need to renew your benefit application annually. If you have already claimed your rights to the benefit and did not indicate time restrictions, it will be automatically extended.

If an application for a benefit was submitted after the fact, the Tax Code allows for recalculation. But only for the last three years (clause 3 of Article 363 of the Tax Code of the Russian Federation).

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Benefits for paying transport tax (exemption from payment) in Moscow

Let's look at the list of beneficiaries using the example of the Moscow law on transport tax. In the capital, the procedure for paying transport tax is regulated by the Moscow Law “On Transport Tax” dated 07/09/2008 No. 33. Art. 4 of this law.

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According to this article in Moscow, the following are entitled to transport tax benefits in 2019-2020:

1. Organizations providing services for the transportation of passengers by public urban passenger transport - for vehicles carrying passengers (except taxis).
2. Residents of the special economic zone of technology-innovation type "Zelenograd" - by vehicles registered on them from the moment of inclusion in the register of residents of the special economic zone.
3. Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees.
4. Veterans and disabled people of the Second World War.
5. Veterans and disabled combatants.
6. Disabled people of groups I and II.
7. Former minor prisoners of concentration camps, ghettos, and other places of forced detention created by the Nazis and their allies during the Second World War.
8. One of the parents (adoptive parents), guardian, trustee of a disabled child.
9. Persons who own passenger cars with an engine power of up to 70 horsepower (51.49 kW) inclusive - for one vehicle registered to them.
10. One of the parents (adoptive parents) in a large family.
11. Individuals entitled to receive social support in accordance with the Law of the Russian Federation “On the social protection of citizens exposed to radiation due to the disaster at the Chernobyl nuclear power plant” dated May 15, 1991 No. 1244-1, federal laws “On the social protection of citizens of the Russian Federation exposed to radiation due to the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" dated November 26, 1998 No. 175-FZ and "On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site" dated January 10, 2002 No. 2-FZ.
12. Individuals who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities.
13. Individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology.
14. One of the guardians of a disabled person since childhood, recognized by the court as incompetent.
15. Organizations recognized as SEZ management companies and carrying out activities for the purpose of implementing SEZ management agreements - in relation to vehicles registered to these organizations, from the moment of conclusion of agreements on the management of special economic zones with the federal executive body authorized by the Government of the Russian Federation. The benefit is provided for a period of 10 years, starting from the month of registration of the vehicle.
16. Management companies of the International Medical Cluster and project participants who have entered into agreements on the implementation of the project with the management company of the International Medical Cluster and carry out project implementation activities on the territory of the International Medical Cluster (from 01/01/2018 to 12/31/2027 - Article 4 of Law No. 33 as amended by the law Moscow on amendments to certain laws of Moscow in the field of taxation dated November 29, 2017 No. 45).
17. From 01.01.2020 to 31.12.2024 - persons who own vehicles equipped exclusively with electric motors.

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Individuals are provided with benefits only for one vehicle registered to them. It should be remembered that benefits do not apply to cars with an engine power of more than 200 hp. With. This rule does not apply only to parents of a large family.