Documents for providing tax benefits. Application for property tax relief. Who is eligible for benefits?

Russian tax legislation provides for certain categories of taxpayers benefits or even complete exemption from paying various types of taxes.

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In order to exercise your right, you need to write and submit to your tax office an application for the benefits required by law.

The document must be drawn up taking into account all the rules and requirements in order to obtain the desired result from the application.

What it is

Tax breaks make it possible to reduce the amount of taxes paid or even get a complete exemption from them.

Such benefits are provided only to certain categories of taxpayers.

Tax benefits exist for both legal entities and individuals.

The situation is more complicated with individual taxpayers. Tax benefits are usually of a declarative nature.

This means that you must submit an application along with the necessary package of documents.

Ordinary citizens often do not know how to fill out an application for a tax benefit. The main thing is to show a little care and study the requirements and standards that are suitable for a particular case.

Legal norms

The procedure for calculating and paying taxes is established by the Tax Code of the Russian Federation.

It also provides for the possibility of obtaining benefits on various types of taxes for certain categories of citizens, as well as the procedure for their registration. For different types of taxes, benefits are established by various articles of the Tax Code of the Russian Federation.

Individuals regarding tax benefits can refer to Art. 361.1, art. 395, art. 407 of the Tax Code of the Russian Federation, if the question concerns taxes levied on various types of property (vehicles, land plots, real estate).

There are also preferences for certain categories of citizens and for personal income tax.

Existing types

Taxes can be categorized according to different criteria. Based on the object of taxation, they can be divided into property and income taxes, as well as various fees.

You can also divide taxes from individuals into the following categories, based on the level of ownership:

• federal;
• regional;
• local taxes.

Federal

Federal taxes of the Tax Code of the Russian Federation are being introduced, and they are obligatory for payment throughout the country.

Individuals pay only personal income tax, state duties and fees from federal taxes when obtaining permits for hunting, fishing, etc.

Although the list of federal taxes is relatively small, they constitute a fairly significant part of a citizen’s tax burden.

Regional

Unlike federal ones, regional ones are established and regulated by the constituent entities of the Russian Federation.

Thus, in different areas, the amount of regional taxes may differ, and sometimes they may apply only in some constituent entities of the Russian Federation. Regional taxes for individuals include transport fees.

Taxes on land and property of individuals are already local. They are regulated by the authorities of specific municipalities.

Where to submit

An application for a property tax benefit (sample can be downloaded) should be submitted to the tax office at your place of residence.

It is allowed to personally bring a package of documents and hand it in or send it by mail in a valuable letter with a list of the contents.

In the first case, it is necessary to obtain a mark of acceptance of the document, so that in the future there will be no dispute about the existence of the application.

When sending by mail, receipts and checks from the post office will serve as confirmation.

Comment. You can also send an application through the taxpayer’s personal account on the official website of the Federal Tax Service.

Who is eligible

Usually it includes old-age pensioners, disabled people, Heroes of the USSR and the Russian Federation, WWII participants, combat veterans, etc.

It is advisable to attach documents confirming your right to receive benefits. But it is not necessary; the tax service can often request the necessary documents from other government agencies.

But it’s still better to submit documents, for example, tax officials are not always able to find out information regarding a disabled person or other less common categories of beneficiaries. More or less, the interaction scheme has been established only for pensioners.

What properties are covered?

Mainly, the question of which objects can receive a benefit concerns property tax.

You can receive benefits for the following items:

• apartment (room);
• garage (parking space);
• utility buildings, as well as premises used as a studio, workshop, etc.

A taxpayer can receive a benefit for one object of each type. This means that, for example, if you own 3 apartments, you can only get benefits for 1, but at the same time, if you own an apartment, a house and a garage, you can get benefits for all 3 properties.

When does the decision come into effect?

The tax authority is given 30 days to consider the application. During this time, he will have to make a decision on whether to provide the benefit or to deny it.

You can select an object to receive a property tax benefit only until November 1 of the corresponding tax period.

If this is not done, the tax authority will provide a benefit for the object with the maximum amount.

You should not put off submitting your application for a long time; it is better, after circumstances arise that allow you to take advantage of the benefit, for example, retirement from old age, immediately contact the Federal Tax Service and apply for the required benefits. In this case, they will begin to be applied from the moment the application is submitted.

Video: tax benefits from January 1, 2019

Sample application for benefits

For a long time, there was no regulated form for applying for tax benefits in Russian legislation, and the taxpayer could prepare the document almost entirely at his own discretion.

Since 2019, the situation has changed. The legislation established the need to use the standard KND form 1150063 to apply for benefits (you can download a sample).

Property tax for pensioners

Pensioners can receive benefits on personal property taxes.

To do this, they need to contact the Federal Tax Service at their place of residence with a completed application in the prescribed form.

It is advisable to also attach a copy of the pension certificate so that employees do not have problems finding out whether the necessary circumstances exist.

By transport

Transport tax traditionally causes a lot of controversy. It is a regional tax and constituent entities of the Russian Federation can change its rates.

Benefits are provided only for owners of trucks weighing more than 12 tons with the Plato system.

Their owners can reduce the tax by the amount of payments according to the Plato system or receive a complete exemption from it if the amount of payments exceeds the amount of the tax.

According to land

Land tax is one of the local taxes. It is established by the authorities of a particular municipality.

They also have the opportunity to provide benefits for certain categories of citizens, for example, disabled people or pensioners.

The Tax Code of the Russian Federation establishes benefits mainly for state, public and other similar organizations, as well as for indigenous peoples if they use the land for traditional activities.

Design rules

The application in the prescribed form can be filled out on a computer or by hand.

The first option is preferable, because such documents are much easier to read and can be used for automatic processing. When writing by hand, all data should be entered in block letters.

When filling out the form, you must provide all the information exactly as in the supporting documents.

No corrections or erasures may be made in the document. The completed application must be signed before being sent or submitted to the tax office.

An application for a benefit is a guarantee of receiving it. Property tax benefits are of a declarative nature. Without providing information to the tax service, the benefit will not be issued automatically.

Property tax benefits

Property tax is a contribution that has the status of regional or local, depending on the type of tax. It is charged to both legal entities and individuals.

The property tax of legal entities is determined by each subject of the federation independently. Based on the Tax Code, the tax rate is formed. By law, it cannot exceed 2.2% of the value of the property. Cash receipts from this tax are credited to the regional budget.

Citizens' property tax is a local tax. The object is the property of citizens, and the tax is paid based on its cadastral value. Benefits for this tax are accepted first at the federal level, and then the authorities of regions, territories and republics can add several categories of citizens at their discretion. Many regions use this right very effectively.

Who is eligible

According to the Tax Code of the Russian Federation, the following are entitled to tax benefits:

• Heroes of the Russian Federation and the Soviet Union;
• disabled people since childhood, groups 1 and 2;
• participants of WWII, civil, military operations;
• Home front participants in WWII;
• victims of the disaster at the Chernobyl nuclear power plant and similar ones;
• military personnel whose total duration of service is at least 20 years;
• family members who have lost their breadwinner as a military personnel;
• pensioners and other categories of citizens specified in Art. 407 Chapter 32 of the Tax Code of the Russian Federation.

Tax benefits apply to the listed categories of citizens only under certain conditions. The object of taxation should not be the subject of commercial activity.

Another feature of the benefits for this tax is that it is not calculated automatically by the tax service, but is of a declarative nature. That is, it is calculated only if the citizen provides documents confirming his preferential status.

The discount is that the citizen is completely exempt from tax on any type of property (if desired). He must choose the object himself before November 1 of the year for which this fee will be paid.

Otherwise, tax officials will make the choice for the beneficiary. This will be the most expensive (by cadastral value) property of the following available to a citizen:

• room;
• apartment;
• other premises or structures;
• parking space and garage.

Where should I apply for benefits? You can write an application and provide papers that confirm your right to the local branch of the Federal Tax Service.

How to write an application

Before contacting the Federal Tax Service at your place of residence, you need to check the operating hours. Now this is very easy to do, just go to the website or find out the reception hours by phone. Having scheduled the time of your visit, you need to take with you documents that confirm your identity and status.

For example, for a pensioner this will be a passport and pension certificate. Filling out the application is very simple. It is enough to enter your data in the special fields in block letters.

Video about tax benefits

In the case where the applicant regularly pays tax and does not know about a possible benefit, he may be recalculated for the last 3 years (not earlier). This fee must be paid no later than the beginning of December of the year following the reporting year.

When submitting an application to a tax authority before November 1, 2019, a pensioner/pensioner has the right to take advantage of the discount in 2019. If he has not previously enjoyed benefits, then it is a mandatory requirement to have documents attached to the application confirming his right to receive this support.

Specific benefits for pensioners have not yet been developed. However, in many cities additional measures are already being successfully implemented. The comparative table provides several illustrative examples of benefits for people of retirement age: the ownership of a land plot is determined according to the right of ownership, a document on lifelong ownership by inheritance or on perpetual ownership. In all of the above situations, land tax is payable. The exception is when the site is leased or is for free, temporary use.

Other cities and regions are taking their own measures to socially support the population. What types of benefits apply to a particular person? Please visit your local municipality for details.

How to use your right to tax benefits

Land tax beneficiaries are assigned one of two types of tax deductions:

• complete liberation;
• partial reduction.

In accordance with tax legislation, the following categories of citizens can take advantage of benefits:

1. Heroes of the Russian Federation and the USSR.
2. and 1 group.
3. Citizens living in the North, Far East, Siberia.

The duration of the benefit does not have clear time limits. It is provided indefinitely or for a certain period of time. In this way, the authorities contribute to partial provision of vulnerable categories of people.

According to the law, tax benefits are issued only for 1 taxable object. If he is not selected as an applicant, then employees of the Federal Tax Service do so. In this case, the choice falls on the property with the greatest value. When independently determining a preferential object, a citizen draws up an application in accordance with the approved form (No. ММВ-7-11/280 Federal Tax Service of the Russian Federation). Notification deadline: no later than December 1 (). In this case, all changes are counted in 2019.

The procedure for applying for land tax benefits for pensioners

In order to correctly fill out the application form for land tax benefits for pensioners, you should know the following features of filling it out:

1. In the header we indicate the name and number of the tax service.
2. Opposite the words “2. land tax" check the box and enter the details of the preferential document.
3. We write down the name, address and cadastral number of the land plot for which we plan to receive the benefit.
4. To record full name There are separate cells for each letter.
5. We indicate the Taxpayer Identification Number (TIN) if available.
6. We fill in the contact information and the required date of provision of the benefit (for example, the month of retirement).
7. At the very end we indicate the date of application.

When submitting an application for land tax benefits in person, the pensioner prepares two copies of it. One remains with the Federal Tax Service employee. The other, which must bear a mark indicating the acceptance of the document indicating the date, is given to the applicant. If the application is sent by mail, it must be a valuable letter with an inventory of the contents. It is recommended to use the delivery notification service. The inventory certified by the postal worker must be kept. This also applies to the postage receipt.

A sample application for land tax benefits for pensioners and a sample application to the tax office for benefits for pensioners for an apartment (property) have a similar format. The only difference is that in the column about the selected benefit in the second case, a mark is placed opposite point “1. property tax for individuals."

If a person has had the right to take advantage of the benefit for a long time, but has not used it before, the state will return the amount of land tax paid only for the last 3 years. To reimburse the funds paid, you must submit 2 applications to the Federal Tax Service: for a tax benefit and for a tax refund. On our website you can download a sample of filling out an application for land benefits.

Where to apply

To begin to enjoy the right to tax deductions, you must fill out the appropriate application for land tax benefits for pensioners according to the sample and submit it to the inspectorate at your place of residence or the local administration. Next, you need to collect a package of documentation confirming the legality of granting a discount/cancellation for land tax. Each region puts forward its own requirements for submitted papers.

Due to constant amendments to legislation, pensioners should regularly check the availability and amount of benefits provided. It often happens that those entitled to tax “vacations” do not use it until they contact the inspectorate. If, when contacting the Federal Tax Service, you learned that you have the right to apply for tax breaks, you should receive a list of the necessary documents for their further collection and submission along with the application. The review period is 10 days from the date of submission.

Regardless of the region, the list of documents differs very slightly. Here are the main ones:

1. Pensioner's ID.
2. Russian Federation passport.
3. Documents and certificates proving the applicant’s right of ownership of the land plot.
4. Statement of the established form.

A sample application for land tax benefits for pensioners is freely available and is provided by a Federal Tax Service employee at the request of the applicant. After all the paperwork is completed, the tax deduction will be approved or denied.

Some categories of taxpayers have the right to a reduction or complete cancellation of property tax payments. This type of relief can be provided to both legal entities and individuals. And if representatives of the first group (legal entities) who have this right may not justify it in any way, since in the law they are clearly indicated by type of activity (with the only condition for the intended use of the property), then individuals are required to confirm the right to it with documents.

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Important clarification: a tax benefit is not an obligation, but a right of the taxpayer, in other words, in order to be able to pay tax at a lower rate or be completely exempt from it, you need to submit a written expression of will to the tax authority in the form of a special application.

Who is eligible for property tax relief?

The list of persons who have the opportunity to receive benefits on property is quite extensive. This includes military personnel and members of their families, heroes of the USSR and heroes of the Russian Federation, participants in military operations, disabled people of groups 1 and 2, pensioners and some other categories of citizens. A complete list can be found in the Tax Code of the Russian Federation.

It should be noted that property tax applies to local taxes(and there are also federal ones), so sometimes, depending on the region, the list of potential beneficiaries can be significantly adjusted.

For example, in some regions, this benefit can be used by parents with many children, etc. Therefore, it will never be superfluous to clarify whether a particular taxpayer is entitled to a property tax benefit in his region of residence.

We must also remember that depending on the territorial affiliation, tax rates on property.

What properties are eligible for benefits?

The tax can be reduced on the following categories of property:

• houses, apartments, rooms,
• outbuildings and outbuildings,
• some types of buildings and structures,
• garages and premises (the latter only provided that they are used for creative needs, i.e. ateliers, workshops and studios).

At the same time, one must not forget that the benefit can be provided only for one object of each type of real estate from those mentioned above. For example, if a citizen owns two apartments and three garages, then he will be able to take advantage of the property tax benefit only for one apartment and one garage, and for all other real estate he will have to pay the tax in full.

Application for benefits: registration rules and submission address

The document has a unified, officially approved form, which is completely easy to fill out if you have a sample in front of you.

The main condition is that the data must be entered in block letters, legibly, indicating all attached documents and the obligatory signature of the applicant.

After it is properly completed and the tax specialist checks it, he will mark the acceptance of the document. From this day on, the application goes for consideration, which also takes place in a strictly prescribed manner by law.

An application for a tax benefit must be submitted to the territorial tax office to which the potential benefit recipient belongs.

How to write an application for property tax relief

This example considers applications from a pensioner who wants to take advantage of property benefits.

If any questions arise during the registration process, you should pay attention to the explanations written in small print and located under the document.

When does the benefit come into force?

As soon as the tax authorities decide that a given taxpayer can actually use the benefits provided, they come into force. Moreover, if previously a citizen who has the right to a tax benefit for some reason did not use it, and at the same time regularly paid property tax, it will be recalculated for him and the overpaid amount will be returned (but no more than three years before the date of application to tax office with an application for benefits).