In some cases, citizens entitled to property tax benefits must fill out an application for such benefits.

This must be done, for example, if you have received a disability that gives you the right to a benefit, or there are several objects of taxation, and the benefit is given only for one of them. And individual entrepreneurs may need such a statement if they have a truck and pay into the Platon system.

You are not required to attach documents confirming your right to benefits if the details of such documents are indicated in the application. The tax authorities themselves will send the request to where these documents were issued.

If a transport tax benefit is claimed for a vehicle that has a permissible maximum weight of over 12 tons and is registered in the Platon system, then in field 4.5.1, not the name of the document is indicated, but “Entry in the Toll Register”. Field 4.5.5. it is not filled in.

Sample application for property tax relief

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The amount to be paid is quite large, so you have to look for ways and opportunities to reduce the bill. Anyone who is legally entitled to a benefit should submit an application to the tax service on a special form.

But to do this, you need to know what documents such an application is submitted with, how to draw it up correctly, what order of submission of papers is followed and what nuances there are.

Who is eligible to receive

Payments such as road tolls in Russia are classified as regional types of duties. This means that the tax rate is set differently in each region of the country.

As for preferential groups of taxpayers, they are determined by two directions of legislators:

1. Postulates of the Tax Code for the entire country.
2. Federal laws for a specific region.

As of the legislative provisions for 2019-2018, tax law specifies which persons may be exempt from paying mandatory amounts (point No. 1).

It also says in what cases you can pay a smaller amount (point No. 2). Such persons are the owners of heavy wheeled vehicles, and they can be not only individuals, but also enterprises, organizations or any transport companies (legal entities).

Different categories of citizens and various institutions whose own cars correspond to those that are not subject to taxation can also take advantage of the rights of beneficiaries.

They are spoken of, which covers not only automobile means of transport, but also river and air transport.

The fact that transport is excluded from the list of taxable objects also indicates that its owner is exempt from tax liability.

All persons and types of vehicles to whom the tax office allows not to pay the fee, or gives the right to reduce its amount, are presented in the table below.

All persons who, according to the law of the Russian Federation, do not pay transport tax:

Important! In order for the owner of a vehicle with a total weight of more than 12 tons to receive an exemption from paying TN, he must register his vehicle in a special Register.

This should be addressed to any traffic police department before submitting a preferential application to the tax service.

Motorists pay the tax because their cars cause damage to the country's road infrastructure, each to its own extent. Heavy weights cause more damage to the road surface.

But car owners of heavy-duty wheeled vehicles do not pay road tolls to the tax authority for the reason that they are required to pay them according to the “Platon” system (short for “fee per ton”).

Therefore, registration in the system of a special Register of vehicles with a tonnage of more than 12 units of weight makes its owners obligatory payers of the system, and not the tax inspectorate.

The specifics of admitting owners of passenger vessels of water and air transport to beneficiaries are possible only when their main activity is the transportation of passengers.

Such persons are required to confirm their activities not only with a license, but also with regular route schedules and other documents.

Such persons, as a rule, are transport enterprises, companies, firms (legal entities) or individual entrepreneurs.

The social privilege of citizens is always established by place in the country - by region, edge, large urban center, region.

This status provides many guarantees of using discounts or exemptions from obligations to the state.

Such guarantees by local authorities may include transport taxes, which are not required to be paid to privileged persons. Today, veterans, disabled people and pensioners are the most important groups of such persons.

Important! The size of the benefit, complete permission not to pay TN, categories of citizens or institutions exempt from paying the fee in the country are determined by the local authorities of the region (territory, administrative center).

Therefore, you need to clarify these details by calling the local Federal Tax Service, or go to the city official portal of the Federal Tax Service, and not the all-Russian one.

On the all-Russian official website of the Federal Tax Service, it is possible to select a region and city in order to access the local website page.

What documents need to be prepared

Everything is in the same Article 361.1 of the Tax Code of the Russian Federation, in paragraph No. 3 it is written about the procedure for documenting the benefit - a package of necessary papers is provided along with the application.

But the documents serving as the basis for receiving benefits may be different in each individual case.

When, for example, you need to apply for a transport tax benefit for large families, you will need to present, in addition to the marriage certificate, all the certificates of the children.

There are also general documents that persons are required to submit in any case and always.

Therefore, they can be divided into two groups of papers:

Package of documents for obtaining transport tax benefits:

Available on request. All copies must be submitted along with the originals. If you are copying a passport, then you need to use a photocopier to photograph all its pages – even blank ones.

The list of documents may differ from the features of social protection of citizens and enterprises by local authorities.

So, for example, in one city, disabled people are most often exempt from paying TN, in another - pensioners, and in a third - both. It all depends on local conventions.

How to write an application for transport tax benefits

Among the standard forms of GosRosStat there are no Appendices or Instructions in circulation regarding the unified form of a written application for a tax benefit for transport tax.

The text and content of the document can be compiled arbitrarily, but most importantly, in writing according to the general rules of document production.

There are two options for such statements:

1. Free form.
2. Federal Tax Service form.

The last option is approved not at the general legislative level, but at the level of the tax authorities. A version of the form was developed and approved by official Letter No. BS-4-11/1997@ dated November 16, 2015.

The norms of this Letter are still used today. You can download the form to fill out on your computer on any official website of the Federal Tax Service. It is possible to fill out the form by hand, but then you must use the same ink and block letters.

The structure of the application form for beneficiaries officially accepted by all tax authorities is as follows:

1. At the top in the right corner there is a “Cap”.
2. Title of the document.
3. Statement of request.
4. Grounds for granting benefits.
5. Information about the object of the proposed taxation.
6. Personal data of the applicant-taxpayer.
7. The date from which the relaxation begins.
8. Discount period.
9. Number of applications.
10. Confirmation of the accuracy of the information provided by the taxpayer.
11. Block to be filled out by a tax specialist.
12. Date and signature.
13. Notes, explanations (in small print below).

You need to fill out the form like this:

1. The “header” of the document is the name and address of the tax authority where the application is being submitted.
2. In the Request, you must select the required type of tax in the sign.
3. We indicate the document on the basis of which the applicant expects to be exempt from paying TN.
4. Personal data is written in block letters and taken from the passport of the taxpayer or representative of a legal entity.
5. Indicate TIN.
6. Contacts – phone number and email address of the person submitting the application.
7. Power of attorney number if the applicant is the attorney for the primary owner of the vehicle. The power of attorney must be prepared in advance at a notary's office.
8. Indicate by number the attachment to the application on how many sheets.
9. Add date and signature.

Note! The forms of one tax office may differ from the form approved by the Letter. But all of them must be accepted by tax authorities locally if all lines and fields are filled out correctly.

There is a simplified application option. Its tax authorities have no right not to accept it if it reflects all the details required by the structure of their official form.

Such a document can be printed on a computer, or you can make a form and fill it out by hand.

Here the structure is simpler:

1. "A cap".
2. Document's name.
3. Taxpayer details.
4. Please write in a separate paragraph.
5. Transport data.
6. List of grounds attached to the document.
7. Date and signature.

Such a document must be drawn up or completed with the following important information:

1. In the “Hat” they write not only the name and location of the tax authority, but also brief personal data of the taxpayer.
2. The title of the document is not filled in if it is a form.
3. Information about the applicant is taken from his passport.
4. In the Requests paragraph, it is imperative to refer to the legislative reference basis.
5. Transport data is taken from the vehicle title and registration certificate.
6. In the application, indicate the main documents that are submitted along with the application as a whole package.
7. Sign the paper and date it.

Where to submit

All collected documents are submitted to the only possible state organization in such cases - the Inspectorate of the Federal Tax Service (abbreviated as IFTS or FTS).

Most often, a unit is selected that is located within the territorial boundaries of the area where the citizen is registered or the enterprise is registered. But you can apply to any department you choose.

The place of registration of a car or other equipment, in this case, does not matter. When submitting an application online, you need to fill in the details of the car owner and the object (car) for which the tax benefit will be issued, or the absence thereof.

It is also possible to apply for benefits through the Federal Tax Service portal, having previously registered there and received passwords to access your personal account.

Registration procedure

There are two options for submitting such a document as an application for granting transport tax benefits to pensioners, other citizens, or legal entities.

These are the following methods:

1. Arriving independently at the tax office at the taxpayer’s residence or registration address.
2. By filling out an application and sending it along with scanned documents via the Internet, on the Federal Tax Service website through your personal account.

In the first case, this is convenient when you need to immediately pick up the second copy of the application, which will already have a mark from the office of the government agency indicating that the paper has been accepted for consideration.

When the provision of benefits is unreasonably denied, then such a mark will play a big role in the process of pre-trial or trial proceedings.

Thanks to the Order of the Federal Tax Service No. ММВ-7-6/609@ dated November 10, 2019, you can now submit such applications on any official website of the tax service belonging to a certain city.

This mechanism is very convenient for people who cannot go to the tax office for various reasons - they have a disability with physical limitations, they do not have time to take time off from work, and other factors.

The procedure for applying for the toll benefit is as follows:

1. Pre-register.
2. Receive an access password to your personal account and an electronic signature. The login will be the TIN number.
3. Log in to the site - log into your personal account using your password and login.
4. Find the application form.
5. Fill out all the points, attach electronic versions of documents and sign with an electronic signature.
6. Send the package to the administrators of the tax service website for review.

The processing time for such packages should not take more than 1 week or several days. The speed of work of the tax authority depends a lot on the workload.

What to remember

When a transport tax benefit is issued, some nuances and important points may emerge during the process.

So, when contacting the Federal Tax Service with a completed special application, the following 10 recommendations and important details may be useful:

1. Participants of the Platon system can obtain an application form on the system’s website. Each of its representatives has their own personal account there, through the service of which you can find all the necessary documents and download them.
2. Late taxpayers who are entitled to a benefit, but did not know about it before, can exercise the right to recalculate the tax on TN. To do this, you will need to submit a separate application for recalculation (a free form document indicating the applicant’s bank account).
3. It is possible to submit an application by regular mail. You need to fill out a form at the Russian Post organization for preparing a valuable, registered letter, which must include an inventory of all documents attached to the application.
4. Refund of overpaid amounts is possible only after 3 years, which is the statute of limitations for transport tax claims by the state.
5. If there are errors in the form or in the text that the applicant wrote, the tax office has the right to refuse to consider the package of papers even at the stage of submitting it to the office.
6. Retroactive appeals to the tax authorities are not processed.
7. Receiving a tax benefit is also called obtaining a zero transport tax.
8. The amount of benefits for retired drivers must be clarified for each city separately.
9. Documents serving as the basis for granting benefits must be valid and not expired.
10. If the application is not submitted at all, the transport fee will be charged to the taxpayer according to standard conditions - “on a general basis.”

If you are late in receiving the benefit and submitting a corresponding petition to the tax authorities, the taxpayer is not only exempt from paying the fee, but also receives a refund of overpaid amounts, a reduction in other taxes, or repayment of fines issued with the remaining amounts of the recalculation made.

For several years now, various bills have been submitted to the State Duma of the Russian Federation for consideration, which propose to abolish the payment of transport tax and transfer this collection to the amount of excise taxes on fuel products.

Real estate registered by Rosreestr is subject to taxation. The owner is required to pay annual fees for the fact of ownership (Article 399, 400 of the Tax Code). Pensioners are a privileged category, designated by Article 407 of the Code. Therefore, a citizen who receives state support on the basis of pension legislation has every reason to apply for a discount. The procedure is not complicated.

General information

Paragraph 6 of Article 407 of the Tax Code indicates that the implementation of the privileges of citizens of preferential categories is possible in the only way - by filling out an application and transferring it to the Federal Tax Service. So the taxpayer informs the inspectorate about:

• the emergence of preferential rights;
• desire to use it.

The law does not limit payers to a time frame for providing such information. But it is worth understanding that the silence of the beneficiary does not oblige the Federal Tax Service to apply discounts. For all real estate objects available in the Unified State Register of Real Estate, the owner will be charged a standard payment.

The exception is when a citizen previously informed the services about acquiring pension status. There is no need to re-apply; the preference will be taken into account automatically in the calculations.

You should contact inspectors if:

• the pensioner status was received recently, information about this is not available from government agencies;
• the taxpayer has decided to change the premises to which the discount applies;
• the amount of real estate the owner has changed since the date of the last request;
• the applicant has lost ownership of the premises subject to the franchise.

The applicant draws up an appeal to the authorized service and indicates the necessary information.

An application for a property tax benefit for pensioners is written arbitrarily; there are no legally established requirements for registration. Practice shows that it is more convenient to use the form developed by the Federal Tax Service. The standard form is recommended by Letter No. BS-4-11/19976@ of the Federal Tax Service.

Employees of the inspection department will issue a sample filled out, printed form.

Without leaving your home, you can download the online form from the official website of the Federal Tax Service and the Internet service “Gosuslugi”.

Requirements for filling out an application

There is an approved form of a single form for property fees for ownership:

• transport;
• earth;
• real estate.

The appeal is generated separately for each type of duty.

The application form for property tax relief is the same for pensioners and applicants of other categories.

If an elderly person decides to send a preemptive right regarding the object he has chosen, then a notification is attached in a separate document.

The document must contain information about:

• taxpayer;
• property;
• grounds for applying preferences.

Filling out the form:

Sample filling

Examples of correctly completed applications are posted on the inspection boards.

The rules for filling out an application for property tax benefits for pensioners are reflected in the sample:

After the necessary documentation has been collected, the payer transfers the entire package to the Federal Tax Service employees.

You can do this:

• personally;
• through a representative (by proxy);
• via email;
• by registered mail.

Confirmation of the application will be the registration number of the incoming documentation, the signature of the employee, and notification of delivery of the letter.

Tax officers:

• request information from authorized authorities;
• check the accuracy of the information;
• calculate the payment amount;
• will inform the applicant about the decision;
• will issue a notification for payment.

According to the new rules, copies of supporting documents are desirable, but their absence will not serve as a reason for refusal. The Federal Tax Service will request information independently from organizations and government agencies (Federal Law No. 286 of September 30, 2017).

Tax legislation is changing, and documentation requirements for issuing discounts for privileged categories of citizens are being updated. What was new was the modification of the electronic format of the notification about a property in relation to which the owner wishes to exercise a preferential right (Order of the Federal Tax Service of the Russian Federation No. ММВ-7-21/930@).

Vehicle owners need to pay tax on it annually.

To receive them, you need to provide the tax office with a package of documents and an application for a transport tax benefit, a sample of which can be seen at the information desk of the Federal Tax Service or viewed on the Internet.

Federal legislation establishes tax benefits for owners of certain types of transport.

Since July 2016, the transport tax has been abolished for owners of vehicles whose loaded weight exceeds 12 tons, registered in a special register.

Owners of heavy trucks, according to the Platon system, pay a fee to the treasury to compensate for the damage caused by their vehicles to the country's roads (hereinafter referred to as the fee).

Transport tax is not paid if its amount is less than or equal to the fee. If the tax amount is greater than the fee, then the resulting difference must be included in the budget.

A citizen can draw up a document by hand or type text on a computer.

Tax authorities do not have the right to refuse to accept such a form, provided that it contains all the necessary information.

The application must be completed in the following order:

1. The “header” contains the name and number of the tax office to which the paper is submitted. It is transferred to the inspectorate at the registration address. The location of transport registration does not matter.
2. After the title of the document, it is noted in relation to which tax benefit it is being drawn up.
3. Next, write the details of the basis document proving the legality of using the benefit.
4. Indicate vehicle data: name, make, model, license plate number, VIN code.
5. Next comes information about the applicant: full name, tax identification number, telephone number, e-mail.
6. The date from which the benefit is provided and the period for using it or the word “indefinite” are indicated.
7. The date and signature of the person providing the document is indicated at the bottom.

If the application is submitted by a representative of the owner of the transport, then at the bottom of the form he indicates his full name and details of the power of attorney issued to him, puts a date and signature.

Copies of the following documents must be attached to the application:

• passports;
• SNILS and TIN;
• car documents;
• certificate (certificate) confirming preferential status.

The application must be filled out correctly. Errors and corrections are not allowed in it. Only in this case will the tax inspector accept the document.

Sample application for transport tax benefits

Before drawing up an application for benefits, you should familiarize yourself with its sample. It looks like:

Where _________________

From whom _______________

Taxpayer Identification Number__________________

Passport_______________

Address_________________

Telephone_______________

Statement

Based

please provide me with how

transport tax benefit for a car:

The document can be submitted to the Federal Tax Service in person or sent by mail. In the first case, you need to fill out two forms, one of which is given to the tax authorities. On the second, the inspector will put a stamp indicating acceptance of the paper.

Documents should be sent by mail in a valuable letter with an inventory and notification.

The department employee will mark the inventory and issue a receipt.

The application is allowed to be submitted to the Federal Tax Service in electronic form. The format of the form recommended for this is approved by Order of the tax authorities No. ММВ-7-6/609@ dated 11/10/16. The document is transferred through the Federal Tax Service website, attaching scans of documents confirming the right to the benefit.

If an application for a benefit is submitted in the current year, but the right to it arose earlier, the document indicates the month and year from which the person had the right to use the privilege.

Example

Citizen Ezdokov P.S. retired in March 2015. He paid transport tax annually, but in July 2017 he learned that he belonged to a preferential category of citizens and was exempt from paying this fee.

The pensioner wrote an application to the Federal Tax Service for the provision of benefits: