Transport tax benefits for combat veterans and military personnel

This article will talk about payments in kind benefits that are due to veterans of military operations in Moscow and throughout the Russian Federation. Social support measures provided for by the Federal Law on Veterans. At the end of the article, we will consider one-time cash payments or, as they are also called EDV. Pensions for various categories of database participants. Let us touch upon the issue related to the payment of transport tax. Let's consider the tax breaks that are provided on the website of the Federal Tax Service of Russia.

So, let's list in order all the available in-kind and monetary compensation established for military personnel. Regardless of the period of hostilities with veteran status, on the territory of the city of Moscow, the Moscow region and the Russian Federation.

Pension benefits for combatants

The first point is to consider those who were present in military battles and their general pension provision. Monetary support for combatants during combat operations on the territory of the Chechen Republic is counted at the rate of one month of service per three months. But we note that for those who served on a contract basis and conscripts it may look different. In the first case, preferential calculation is based on length of service, and in the second, on length of service.

At the same time, during the so-called “First Chechen War,” a conscript soldier may encounter difficulties in calculating his length of service. And you will have to prove your right to receive additional days of work experience through the court. Over the past years, many people have stumbled over this very point and sued the state, and often lost.

For contract employees, preferential calculation is based on length of service.

According to the “Second Chechen”, there is a determination of the Supreme Court, which designates the right to count one day for three from an applicant for a pension through the Ministry of Internal Affairs. Currently, there is a practice for employees of the Ministry of Internal Affairs, the army and law enforcement agencies - they retire and face problems with the correctness of calculating the length of their seniority.

Transport tax benefits for military veterans in 2021

Our state provides many benefits for veterans of the Second World War and other military operations. Some of them relate to the payment of various taxes.

Similar issues are regulated by federal laws and regulations at the federal and regional levels.

Local legislation and regulations collectively determine the basic rules for calculating it, the amount, terms of payment, and the list of categories exempt from its payment.

According to these provisions, car transport tax benefits are determined for all veterans of military service and combatants, which are valid in 2021 in Moscow, the Moscow region and other regions of the Russian Federation. This review will help you understand in detail who is completely exempt from payments, and for whom partial tax breaks are provided.

Federal Law No. 5-FZ “On Veterans”, the Tax Code (Chapter 28), regional laws, departmental and municipal regulations establish benefits for veterans.

Citizens often confuse the concepts of “combat veteran (participant)” and “military service veteran.” Hence, there is distortion of information about whether they should pay tax.

The Law “On Veterans”, being a guarantor of benefits for a special category of military personnel and civilians, defines:

persons entitled to receive the status of a combat veteran (Article 3), military service (Article 5);
state policy in the field of social assistance (Article 8);
social measures (Article 16).

We invite you to read: Exclusion of a legal entity from the Unified Tax Register

This category includes groups of citizens:

Military personnel (including reserve and retired), liable for military service during military training and employees in the system of the Ministry of Internal Affairs, FSB, GUFSIN, who took part in hostilities while on duty in other states or on the territory of Russia and the former Soviet Union, as well as in these territories, combat missions for mine clearance in 1941-1951 and mine sweeping in 1945-1957.
Military personnel who delivered cargo by road and flew airplanes to Afghanistan during the fighting there.
Civilians sent to Afghanistan in 1979-1989 or who were injured and awarded orders and medals while serving military units in Afghanistan or Syria (from 09/30/2015).

The list of states and territories of the Russian Federation that are the basis for obtaining the status is determined by the List attached to No. 5-FZ. Along with the territories, the List also defines specific periods, starting with the Civil War of 1918. Section III outlines the circle of territories where military operations took place starting from the second half of the 20th century:

Vietnam;
Laos;
Angola;
Bangladesh;
Egypt;
Tajikistan;
Yemen;
Syria (certain periods 1967-1982), etc.

A special group includes the following territories:

Chechen Republic in conditions of armed conflict (1994-1996);
South Ossetia and Abkhazia regarding the protection of citizens of the Russian Federation (August 2008);
North Caucasus region in the context of counter-terrorism operations (since August 1999);
Syrian Arab Republic (since September 30, 2015).

Federal Law No. 5-FZ specifies that the category of “military service veteran” includes the following military personnel:

with a service life of 20 years or more, awarded departmental insignia, orders, medals, certificates and letters of gratitude from the President of the Russian Federation;
who became disabled due to illness, injury, or injury received during service.

For example, on the website of the Federal Tax Service you can see that the preferential categories of citizens for the payment of transport tax include disabled combatants (as one of the subgroups of the category of military service veterans) in such territories as Moscow, St. Petersburg, the Republic of Mari El, Udmurtia, Kirov Region .

Many legal acts contain the concept of “combatant,” but there is no precise definition of this term at the legislative level.
However, when considering cases related to the recognition of citizens as participants in hostilities for the purpose of providing them with benefits, judicial practice equates this status to the category of “combat veterans.”
In some territories, when establishing tax benefits, the concept of “combatant” is used (for example, in the Orenburg region).
The provision of transport tax benefits is determined by the constituent entities of the Russian Federation, local governments, which are guided by the capabilities of the regional and municipal budgets.

There is no uniform approach to assigning this benefit. In this case, a common feature is the provision of a tax benefit for only one car.

Often, when determining tax benefits for a vehicle, legislators indicate engine power, measured in horsepower (hereinafter referred to as hp).

The provision of tax benefits can be conditionally divided into three groups. The following is background information on rates and benefits for transport taxes, based on the data provided on the official website of the Federal Tax Service.

Some regions provide complete (100%) tax exemption, but with certain restrictions on engine power):

Moscow – up to 200 hp
St. Petersburg, Krasnodar and Primorsky territories, Rostov region - up to 150 hp.
Republic of Khakassia, Khabarovsk Territory, Bryansk Region - up to 100 hp.

Without restrictions on engine power, complete exemption from payment of transport tax in 2021 is provided by the republics of Adygea, Karelia, and Stavropol Territory.

A reduced interest rate with restrictions on engine power is provided in a number of regions:

Republic of Mari El – 50%, up to 200 hp.
Udmurtia – 50%, up to 100 hp.
Kirov region - 50%, up to 150 hp.

In ruble terms, a transport tax benefit is provided in the Arkhangelsk region (980 rubles)

Regional Law of the Moscow Region No. 129/2002-03 (as amended in force in 2021), defining the rates, terms and procedure for tax payment, answers the question of whether combat veterans pay transport tax in the Moscow Region. For veterans (participants), a 50% reduction in the tax rate is provided.

Legislators of the republics of Ingushetia and Sakha (Yakutia) do not provide benefits for the payment of transport tax to certain categories of citizens, including veterans (participants) of hostilities or veterans of military service. But they provided a general benefit that applies to all individuals who own domestically produced cars, taking into account engine power and year of manufacture.

In many constituent entities of the Russian Federation, combatants pay transport tax on a general basis. This is explained by the fact that local governments do not provide such benefits. Among such territories: the republics of Buryatia, Chuvashia, Kalmykia, Karachay-Cherkess, Komi, Mordovia, Tatarstan, Tyva, Altai and Altai Territory; regions: Amur, Astrakhan, Belgorod, Magadan.

Let's look at how tax breaks for a car are issued.

A citizen of the Russian Federation who has the status of a combat veteran must contact the tax office at his place of residence with a corresponding application. An important point is that if, for example, a car is registered in Rostov-on-Don, and the car owner lives in Moscow, then he must apply for a benefit to the Moscow tax office.

You can submit documents to the tax office in one of the following ways:

personally or through a third party with a notarized power of attorney;
by registering in your personal account on the Federal Tax Service website;
by registered letter by Russian Post (preferably with a list of attachments in the letter).

The tax authority that determines whether combat veterans must pay transport tax must, when accepting an application, make a decision on granting or denying the benefit. And then, within 10 calendar days, notify the applicant of your decision.

In your application for a transport tax benefit you must indicate:

name of the body to which the car owner applies;
personal and passport details of the applicant;
place of registration and contact numbers;
information about the car (model, license plate number, VIN);
list of documents attached to the application;
date of application;
applicant's signature.

The following are attached to the application:

a copy of the veteran's passport and ID;
a copy of the vehicle's passport;
certificate from place of residence.

The application is drawn up in several copies; on the car owner’s copy, the Federal Tax Service employee must put a mark indicating acceptance of the application for consideration.

It should be noted that in Russia, in the area of assigning taxes on a vehicle, recalculation may occur annually:

tax indicators for a vehicle;
tax rates;
the benefits themselves.

Considering that the provision of benefits is determined by laws at the regional level, complete information about whether combat veterans pay car tax in a particular region can be obtained from the tax office at your place of residence, on the website of the local tax office or directly on the official website Federal Tax Service of Russia.

Obtaining housing for combat veterans

The next issues that are most relevant for the Moscow military are the provision of apartments. Unfortunately, even professional lawyers often cannot do anything on this point. Indeed, in order to provide housing at the expense of the Federal budget to those in need of improved housing conditions, it was necessary to register accordingly before January 1, 2005.

To register under this procedure, you must submit an application and provide a set of documents, including a VBD certificate. Next, the completed set of documents is provided to the housing department of the administration. The State Commission makes a decision within thirty days on whether or not to register for improvement of housing conditions.

We recommend the article: The right of a military personnel to receive housing

Having the correct deadlines for submitting documents is critical to receiving this type of assistance. The fact is that later in 2005, this procedure for obtaining living space under Federal Law-5 was canceled and all categories of citizens applying for an apartment from the state must go through the general queue according to a single procedure.

Reimbursement of expenses for housing and communal services for VBD in Moscow

The 50 percent housing allowance is one of the most useful benefits because it allows you to pay half as much for general maintenance and repairs to your building if it's an apartment building. In addition, in this same area there may be additional benefits in individual regions. For example, in Moscow you can pay half as much for utilities.

Let us note that in accordance with the Law “On Veterans” of 1995, this type of compensation is assigned to municipalities and councils. One more point - to implement this type of assistance, you must submit a written application addressed to the head of the housing and communal services company or management company.

Each region has benefits for veterans.

The application must be accompanied by the most complete set of documents confirming your status. In legal practice, we often encounter the need to confirm that the applicant is registered at a given address, although in some cases registration is sufficient.

Car tax for UBD in the Moscow region

WWII veterans living in the Moscow region are completely exempt from paying car tax.

Persons... recognized as participants in the Great Patriotic War in accordance with the Federal Law “On Veterans”... are exempt from paying transport tax, but not more than one vehicle per tax period.

Part 3 Art. 25 Law of the Moscow Region “On Preferential Taxation”

Benefits for military veterans (except for WWII participants) are 50%.

For persons... who are subject to the Federal Law “On Veterans” (with the exception of persons specified in paragraph 3 of this article), transport tax rates are reduced by 50 percent, but not more than for one vehicle per tax period.

Part 4 Art. 25 Law of the Moscow Region “On Preferential Taxation”

Benefits apply only to 1 passenger car (up to 150 hp) or 1 motorcycle (up to 50 hp).

Additional vacation days for combat veterans 15 days and provision of labor leave

A very useful benefit: use of vacation at any convenient time. And the provision of additional leave without pay for up to 35 days a year. This benefit is regularly used to go on vacation in the summer. In response to the question, why do you want to go on vacation again in the summer? Explain your reasons for this.

Of course, it is better if you come to an agreement with the employer from a legal perspective, although you can go into conflict with the involvement of the labor department in the future, because the law is on your side. If you are a military personnel and have a combat veteran certificate, then you are entitled to an additional 15 days to your main leave.

This is very convenient when you serve on a contact basis, and primary and additional leave are not given together. Well, because this is an army and soldiers who are absent from service for a month and a half do not have a very good effect on the combat readiness of the unit. But if you use these vacations separately, then you can easily relax 2-3 times a year.

State support for veterans

The benefits provided to participants in the war in Afghanistan cover different areas of life. To obtain them, you must contact the Pension Fund of the Russian Federation (or the tax service at your place of residence, if tax benefits are involved), taking with you your passport, ID card of a combat veteran, as well as a personal file.

We invite you to read: Tax deduction for individual entrepreneurs for dental treatment under a patent

Benefits in the field of medicine:

the opportunity to receive prosthetics (with the exception of dental prosthetics) and prosthetic and orthopedic products free of charge or reimbursement of expenses for their purchase;
the opportunity to receive medicines free of charge (for this it is necessary for the attending physician to write a prescription);
extraordinary care in public medical institutions.

Benefits in the social sphere:

the opportunity, without competition, to enroll in state universities, colleges and technical schools, and in vocational training courses with the receipt of an additional social scholarship;
priority entry into housing construction cooperatives, vegetable gardening and horticultural non-profit organizations, etc.;
the opportunity to visit cultural and educational institutions for free;
the possibility of a free stay in the sanatorium for 18 days (with payment of travel there and back);
extraordinary free connection to a landline telephone.

There are two types of benefits in the housing sector.

Possibility of obtaining one-time preferential loans for the purchase or construction of housing, arrangement of a garden plot, farm or subsidiary plot. This benefit is calculated as follows: the cost of a square meter of housing in the region of residence is multiplied by 18 square meters (this is the amount allocated for each family member).
Reimbursement of housing costs in the amount of 50%. You can also find out from the local social security authorities what benefits are available when paying for utility services (funds for them are allocated from the regional budget and therefore may vary depending on the area of residence).

Tax benefits are also provided for Afghans.

Income tax. The preferential deduction for personal income tax is 500 rubles per month. It is guaranteed by Article 218 of the Tax Code of the Russian Federation. An example of a tax calculation formula for a salary of 10 thousand rubles: (10,000 (income) - 500 (deduction)) × 13% = 1235 rubles. This is the amount of tax that must be withheld from your salary each month. For disabled people of groups I, II and III received as a result of injury or concussion during a military operation in Afghanistan, the deduction amount reaches 3,000 rubles.
Property tax. Benefits when paying property taxes for participants in combat operations in Afghanistan are defined in Article 407 of the Tax Code of the Russian Federation. Moreover, you can take advantage of the benefit when calculating the tax on only one piece of real estate owned by a veteran. You can submit a notification to the tax office about this object only until November 1.
Land tax. According to Article 391 of the Tax Code of the Russian Federation, an Afghan may not pay land tax on 600 square meters of land. If the area of the land plot exceeds the specified figure, tax is paid only on the excess amount.
Transport tax. At the federal level, there are no transport tax benefits for Afghans, however, according to Article 356 of the Tax Code of the Russian Federation, regional authorities can introduce some benefits for certain categories of citizens, including participants in the war in Afghanistan.

Transport benefits:

reimbursement of expenses for travel by air, water or land (railway or intercity road) transport within the country once a year;
the possibility of receiving a free vehicle for war disabled people (however, in the event of the death of a disabled person, the vehicle can be transferred to another disabled person in need);
reimbursement of funds spent on gasoline, vehicle maintenance and repairs;
free travel on all types of public transport, except minibuses, as well as travel on public railway, water or road transport within the region;
the ability to purchase tickets for all types of public transport without queuing.

Labor benefits:

the ability to receive annual leave at any convenient time without pay for up to 35 calendar days a year;
the opportunity to take advanced training and retraining courses at the expense of an organization in which a veteran of combat operations in Afghanistan works.

Receiving a monthly cash payment and its indexation in 2021

One of the most significant types of material assistance is a monthly cash payment (MCV) or, as they also say, a veteran’s pension. As its name implies, it is paid every month from February 1 of this year. Its minimum size is 1906 rubles and 94 kopecks. If the rest of the assistance is provided in kind.

Every year you can choose in what form you want to receive it: exclusively in cash or in cash and benefits in kind. There are three types of natural benefits that can be taken either together or separately.

Firstly, it is free travel on electric trains. Many people take advantage of this benefit if they live outside of Moscow, when they have to travel to work from the region every day, so in this way they can significantly save their money.
Secondly, this is a free supply of medicines, according to the list approved by the relevant government agencies. For some this is not relevant, but you can easily find information on the Internet. There are complaints that these free medications are often not available in pharmacies. Therefore, there may be problems with receiving them on time. So, on the one hand, the benefit is useful, but on the other hand, it will shake your nerves.
Thirdly, this is free spa treatment. The thing is certainly tempting, but some are not able to try it. Because it is very difficult to swing for any trips. Many don’t get to spend their holidays in a sanatorium, which we consider an omission.

If you do not use this entire package, the size of the EDV will increase by approximately 1,100 rubles. As for the need for this set, everyone decides for themselves. This package will probably be beneficial for those people who often need to travel by train. Who has serious health problems.

Increase in EDV for combat veterans

I have heard more than once from other combat veterans that the size of the EDV is too small. They say that the state doesn’t value us at all and pays us pennies. Let's try to consider this statement from the point of view of the state, to smooth out the conflict at the initial stage.

Yes, of course, it would be nice if they paid not like now, 3062, but for example 30,620 rubles. We think they would hardly go out into the streets to protest about this. There is no such thing as too much money. Now there are approximately 1,368,000 veterans in the country and about 8,800,350 payments were made monthly in 2021. And there is no data for 2021 yet, so you can add another 15-20 thousand on top. Look at the payments: we are already receiving more than four billion rubles a month from the budget. And if they pay this same 22,900, then it will be more than 31 billion per month.

State Duma deputies propose increasing the monthly allowance for veterans

But there are also other beneficiaries who will also want such an increase. It is obvious that the already cracking budget simply cannot withstand such payments. Therefore, some people are not interested in participating in this discussion. That the one-time cash payment to veterans needs to be immediately increased significantly.

Moreover, when you are prescribed EDV, and you are still quite a young man who can and should work. We are not talking now about disabled people who received severe injuries and illnesses in the war; they are calculated according to a different principle. And we are convinced that they should receive even more than they do now, because these people lost a lot in the war. Those who are young and need to work, and not be dependent on others from the age of 20.

Rules and deadlines for paying taxes for individuals

Citizens in the region pay tax at the end of the tax year. The amount payable is calculated as the product of the current rate and the engine power in hp. The resulting value is multiplied by the holding period (the number of full months divided by 12). A month is taken into account if the vehicle was registered to a citizen for more than 50% of the days.

It is not necessary to calculate taxes yourself. All necessary information will be sent to your residence address from the tax authority in the form of a notification. The payment deadline for the amount fixed in it is no later than December 1.

Deadline for payment of transport tax for individuals in 2021:

for 2021 - no later than December 1, 2021
for 2021 - no later than December 1, 2022

Please take into account: in accordance with paragraph 7 of Art. 6.1. Tax Code of the Russian Federation, if the last day of the period falls on a weekend, then the day of expiration of the period is considered to be the next working day following it.

What else are due to combat veterans?

The right to priority installation of a residential telephone. This benefit was probably relevant in the 1990s and early 2000s? Because now it’s difficult to talk about this even theoretically. If we only assume that in some regions this issue is still relevant. But there are hardly any more queues. Next on the list:

Advantage when joining housing and garage cooperatives
Priority right to purchase garden or vegetable plots.
You can use the services of domestic doctors out of turn.
Free provision of prosthetics. This benefit is relevant for people with disabilities.
Additional vocational training at the expense of the employer.

Free travel and tickets for military veterans

Ninth. Advantage when using all types of services of communication institutions, cultural and educational and sports and recreational institutions. Extraordinary purchase of tickets for any type of transport. Simply put, you can skip the line and go to the ticket office of a museum, stadium or train station to get a ticket there. I have never used this benefit because it is somehow inconvenient for me.

You can get into some museums for free or for less money. For example, last year the Army 2018 forum was held in the Patriot Park near Moscow, tickets for which cost from 700 to 1,700 rubles. But for combat veterans, passage was free, which you can actually take advantage of.

What the state really needs to do is organize mandatory psychological assistance for combat veterans. To make it easier for them to adapt to peaceful life. Because if adaptation is painless, then they themselves will be able to earn their own means of living. If such psychological assistance is not provided to the veteran, then no matter how much money he receives, it is possible that he will still be tormented by nightmares.

In which regions are benefits provided?

As mentioned earlier, military veterans receive benefits (2017) for transport tax only in certain regions, and in some of them veterans are exempt from paying either partially or completely.

In general, complete exemption, regardless of the vehicle’s power, is provided only in 7 regions, and in another 26 you can either get a discount or not pay tax, but subject to the vehicle’s horsepower meeting a certain standard.

Full exemption from transport tax for combat veterans is provided in the following regions:

Moscow (except for the region);
Lipetsk region;
Tula region;
Republic of Adygea;
Kabardino-Balkaria;
Murmansk region;
Sakhalin region.

In these regions, veterans are completely exempt from paying this tax, and the power of their cars does not play any role.

There is also a list of regions in which vehicles are not taxed only if horsepower standards are met:

Tambov, Saratov, Kaluga, Novosibirsk regions, Bashkortostan and St. Petersburg: cars with a power of no more than 150 hp are not taxed.
Voronezh region: vehicles up to 120 hp are not subject to taxation;
Leningrad region: owners of Russian-made cars with an engine power of up to 80 hp are exempt from taxes;
Samara, Volgograd, Ulyanovsk regions, as well as North Ossetia, Krasnoyarsk and Khabarovsk territories: owners of cars up to 100 hp who are OBD veterans do not pay tax on them.

In addition to complete exemption, legislative acts of individual constituent entities of the Russian Federation provide for a reduction in the tax base for BD veterans in other regions:

Jewish Autonomous Region: citizens are given a 30% discount provided that the power of their cars does not exceed 130 hp;
Kurgan region: vehicle owners who are BD veterans can receive a 70% discount if the engine power of their vehicles does not exceed 100 hp;
Orenburg region and Chechnya: veterans receive a 50% discount, but the power of their vehicles is not taken into account;
Udmurtia and Ivanovo region: if veterans own a car up to 100 hp. they are entitled to a 50% discount;
Moscow and Kirov regions: owners of cars up to 150 hp. 50% discount is due.

In most regions, military veterans are not provided with transport tax benefits; payment is made in accordance with the general procedure.

To find out whether military service veterans are entitled to transport tax benefits, you need to contact the municipal administration with the appropriate question. If a bill on discounts is just being developed, employees will definitely inform you about it.