Application for transport tax benefits: provision of benefits, forms and sample documents, how to prepare and fill out, what are the rules for receiving? UrAvto.com

The Tax Code, or more precisely its Article 361.1, establishes a declarative procedure for providing transport tax benefits. The form of such an application is established by law. According to the tax document classifier, it has number 1150063 and consists of four pages. Whether all pages of the application for property tax benefits (forms according to KND 1150063) require filling out and how this application can be submitted will be discussed in this article.

Also see:

What you need to know about property taxes in 2021: explanations from Moscow tax officials
What you need to know about the abolition of transport tax in Russia

Why are there so many pages in the application?

Article 361.1 of the Tax Code of the Russian Federation establishes the declarative nature of the provision of transport tax benefits.
As a rule, preferential categories of taxpayers have benefits for several taxes at once. And the KND form 1150063 makes it possible to claim benefits for several taxes at once:

transport;
land;
property

The taxpayer only needs to submit one such application, filling out only the required pages. Naturally, the title page must . Then everything depends on whether the applicant has a vehicle, land plot, apartment and/or residential building, as well as on the region of his residence. Thus, some regions, for example, do not provide transport tax benefits to large families or pensioners.

So:

page 2 of the application - fill out for the provision of transport tax benefits;
page 3 – on land;
page 4 – on property tax.

there is no page numbering on the application form . Therefore, fill out only those pages for which there is an obligation to pay and at the same time benefits. Then the pages themselves are numbered.

If you are filling out an application for only one benefit, fill out 2 pages. If there are two benefits, then there will be 3 pages. If you need to fill out all three benefits, then fill out all the pages without exception.

How to fill out a tax benefit

The application has the form according to KND 1150063, approved by order of the Federal Tax Service of the Russian Federation. The filling procedure is prescribed in Appendix No. 2 to the order of the Federal Tax Service of Russia N ММВ-7-21 / [email protected] dated November 14, 2017.

The form consists of sections:

title page;
request for a preference for transport tax;
on land tax;
for personal property tax.

The first sheet is required to be filled out. It contains information about the applicant. The following sections are completed depending on the preference. If the right to land tax is requested, only this section is completed. If land and transport are issued, both sections are filled out. Sheets with completed sections are submitted to the Federal Tax Service; empty sections are not needed.

The form can be filled out by hand or on a computer in pdf or xls format. The form can be taken from the Federal Tax Service office or printed from the tax website. You can fill out and submit it in person or through a representative.

When filling out:

handwritten - black ink is used;
on a computer - use the “Courier New” font, size 16 or 18;
Covering up with a proofreader and crossing out is prohibited;
Double-sided printing is prohibited. Each page is on one sheet;
start filling out the fields from the far left, moving to the right;
the text is written in block capital letters.

The completed pages are numbered in order in the format “001”, “002” and further.

For transport tax

Fill out the application from the title page for any preference:

Enter the TIN if the citizen knows it. If you don’t know, the field can be left blank;
The tax authority code is the one the applicant applies to. Details can be found on the Federal Tax Service website;
information from the passport is entered as in the document, without unnecessary abbreviations. If there is not enough space in the line “Issue by”, the name of the issuing authority can be written with an abbreviation;
document code, for example, “21” - Russian passport, “03” - birth certificate. You can find out on the Federal Tax Service website;
It is mandatory to indicate the telephone number for the employee to contact in case of force majeure. Write the country code (“8” for the Russian Federation), city code, number. No spaces or dashes, brackets in a separate cell;
a method of informing about the decision is selected, except for applicants through the “Personal Account”. They will receive an email response;
enter the number of completed sheets and the number of sheets of attached documents.

If 2 or more properties of the same category

As a rule, the benefit applies only to one taxpayer’s vehicle, one plot of land and one residential premises. But the beneficiary himself has the right to choose which of them to apply for the benefit. It is the selected object that needs to be included in the application for benefits.

Of course, if a 100% exemption can cover the tax on one vehicle, and the applicant owns a motorcycle and a car, then the car should be indicated. After all, there is less transport tax on a motorcycle.

As you know, only 6 acres of land are given preferential treatment. Which means:

Having plots of land of 5 acres and 6 - it is more profitable to claim a benefit for the plot that is larger ;
if both plots are equal or more than 6 acres, it doesn’t matter to which this benefit will be applied.

For residential premises owned by the taxpayer, the situation is the same . It is more profitable to apply for a benefit for premises with the maximum amount of tax payable.

Application in the program

The application can be completed using the software and printed. It is recommended to use the Courier New font with a height of 16-18 points.

You can use a free program for this from the Federal Tax Service of Russia Taxpayer Legal Entity.

“Taxpayer Legal Entity” will help you not only fill out the application form for property tax benefits, but also check that all fields are filled out correctly. In addition, if you subsequently want to change the object to which the benefit will apply, you will have a completed application where you just need to make changes to the object.

Form and submission of an application for property tax relief

On our website you will find:

The procedure for filling out an application for property tax relief and a sample of the completed application form.
An application form for property tax relief in Excel and PDF format, which you can download and fill out with your own data (see below).

The application can be submitted to the inspection in person or sent by mail. When sending by mail, the day of presentation of the document is considered the date of its transfer to the post office for dispatch. Attach to your application copies of all documents that confirm your right to benefits (for example, a copy of a WWII participant’s certificate, a conclusion on assignment of disability, a copy of a pension certificate, etc.).

When submitting the application to the tax office, personally make a copy of the original application. Give the original to the inspectorate. A copy will remain with you. Request that the tax inspector accepting the application put a stamp on the copy indicating acceptance of the application indicating the current date.

When sending an application to the tax office by mail, send it to:

by valuable letter (valuation 1 rub.);
with a list of investments;
with notification of delivery.

Be sure to save the inventory certified by the postal worker, the mailing receipt and the subsequently received notification (if the letter was sent with a notification). These documents will confirm the fact that applications have been sent to the tax office. Using the postal receipt number, you can track the movement of the application from your mail to the tax office and find out the date when it was received by the tax authorities. To do this, use the special Russian Post service “Tracking of items”.

Attention! What to do if you only just now learned about your right to benefits? We had never used it before, although we could have. In this situation, you have the right to declare your right to a benefit “retroactively”. That is, demand the provision of benefits from the moment you have the right to it. Tax authorities are obliged to refund you the overpaid tax. But provided that 3 years have not passed since its payment (36 consecutive months). Simply put, the tax will be refunded to you only for the last 3 years.

To get your tax back, you need to submit not one, but two applications to the inspectorate:

to provide benefits from the date when you became entitled to it (month of retirement, month of receipt of disability, etc.);
for a tax refund for periods when you could have taken advantage of property tax benefits, but did not (see the link for a sample).

Send both applications in one letter.

Example A pensioner had the right not to pay property tax on the value of an apartment, but paid it regularly. The pensioner learned that he had been paying taxes in vain in March 2021. He has the right to demand a refund of taxes paid starting from March 2018. He no longer has the right to claim a refund of the tax that was transferred even earlier.

Over the past three years, the tax was transferred as follows:

for 2021 - not yet paid;
for 2021 - November 10, 2021;
for 2021 - October 15, 2021;
for 2021 - November 15, 2021;
for 2021 - November 12, 2021;

The pensioner has the right to demand a refund of the tax paid for 2021, 2018 and 2021. He has no right to demand a tax refund for 2021. More than three years (36 months) have passed since its payment.

To return the tax, he must send to the tax office an application for a benefit and an application for a refund of overpaid tax. For each year, you prepare your own applications for a refund (one application for a benefit is enough). Their total number will be 4 pieces (3 years x 1 application + 1 application for benefits).

Application in the taxpayer’s personal account

More and more people are registering on the website of the Russian Tax Service and have a personal taxpayer account there. This is the most convenient way to communicate with the tax authority. In this case, you do not need to print and there is no need to visit in person .

You only need:

Enter the office.
Click the “My Property” button.
Indicate the desired object as preferential.

In this case, the system will ask you to fill out the fields in the same way as a paper application.

How to apply?

The scheme for obtaining transport tax benefits is as follows::

First of all, a person who is entitled to a transport tax exemption must fill out an application in the prescribed form.
Next, you should collect documents that confirm the right to receive privileges when paying transport tax. In abc. 2 p. 3 art. 361.1 of the Tax Code of the Russian Federation states that if the taxpayer fails to provide papers confirming the right to a benefit, the tax authority can independently request such information based on the data specified in the application.
Then the collected package of documents along with the application should be sent to the territorial tax authority in any convenient way. It can be done:
by visiting the Federal Tax Service;
by mail;
at the MFC.
Based on the results of reviewing the submitted papers, the tax authority will inform the taxpayer about the results in a specific way indicated in the application.

If the applicant’s right to a transport tax benefit is confirmed, then in the next reporting period he will be exempt from paying the tax fee or will receive a discount on it in the amount provided for by law.

Application deadlines

There are no strict deadlines for submitting an application . Moreover, you may not submit it at all, thereby refusing benefits (if the Federal Tax Service has not applied them automatically).

But if you decide to exercise your right, then try to send the application before the tax office begins to generate payment requests. The optimal date is May 31 of the year following the billing year.

EXAMPLE
In 2021, you retired and became a member of the preferential category of citizens. Claim this by completing a Property Tax Relief Application by May 31, 2021.

Nothing bad will happen if you do it later. For example, you received a request for payment of property taxes, where there is no information about benefits. You have the right to submit an application within this period, but payment must still be made before December 1 to avoid penalties and fines.

Let's consider another option. You paid your property taxes in full and then learned that you are eligible for a benefit. Submit application KND 1150063, indicating the start date of your benefit, and additionally fill out form KND 1150058 for the return of the amount of overpaid (collected, subject to reimbursement) tax (fees, insurance premiums, penalties, fines).

All the proposed options are quite acceptable.