Do they collect transport tax from pensioners?

Transport tax for pensioners in Moscow in 2019

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The rules for calculating and paying transport tax are regulated by Chapter 28 of the Tax Code of the Russian Federation. This type of tax payment belongs to the regional sphere, therefore the authorities of the constituent entities are authorized to independently consider issues of establishing tax benefits for vehicles, and can also adjust tax rates within the range designated by federal legislation. For vehicles owned by individuals, the calculation of the fiscal liability is carried out by the tax authorities, who are guided by the norms of the Tax Code of the Russian Federation in combination with regional legislation.

Do pensioners pay transport tax in Moscow?

The procedure for calculating and paying transport tax in Moscow is regulated by the provisions of Moscow Law No. 33 dated July 9, 2008 (as amended on November 29, 2017). This legal act establishes tax rates, depending on the type of transport and its capacity, and also provides an exhaustive list of beneficiaries. Relief in vehicle taxation in the capital is provided to various categories of persons: disabled people, combat veterans, guardians of persons with disabilities, parents of many children, owners of low-power cars, etc. But there are no transport tax benefits for pensioners in Moscow, and there are no preferences for pre-retirees in the capital. , these categories of citizens pay their obligations to the budget for the vehicles they own in full.

The tax is charged on all vehicles owned by an individual. The liability is calculated separately for each vehicle, since different types of vehicles have differentiated tax rates.

The status of a pensioner does not give a person the right to reduce the amount of tax liability for transport tax, but the owner of a car can take advantage of any other benefit for which he has grounds. For example, a pensioner can claim the right to exemption from taxation of one vehicle with a capacity of less than 70 hp, or receive exemption from taxation of one vehicle if he is a disabled person of group 1 or 2 (clauses 6, 9, clause 1, article 4 Moscow Law No. 33). To receive the corresponding benefit, you need to submit an application to the Federal Tax Service in the form approved by Order of the Federal Tax Service of the Russian Federation dated November 14, 2017 No. ММВ-7-21/897.

Also, in paragraph 2 of Art. 358 of the Tax Code of the Russian Federation provides a list of vehicles that are exempt from taxation, regardless of which category their owner belongs to. This includes:

rowing and motor boats (up to 5 hp);

cars for disabled people;

passenger cars with an engine power of up to 100 hp, received through social protection authorities;

Vehicles wanted after theft.

How is transport tax calculated for pensioners in Moscow?

The tax is calculated by multiplying the vehicle power indicator with a fixed tax rate for a specific type of transport. The liability is calculated only for the period of actual ownership of the property.

A pensioner registered in Moscow owns a passenger car with a capacity of 120 hp. On July 22, 2019, the vehicle was sold and re-registered to a new owner. The tax in this case will be calculated and payable in 2020, and the annual amount of the liability will be divided between the owners in proportion to the periods of ownership of the taxable car.

Transport tax for pensioners in Moscow 2019 is calculated at the rates indicated in Art. 2 of Law No. 33. Applicable to passenger cars with a power range from 100 to 125 hp. a tariff of 25 rubles applies.

If a pensioner owned a car for a whole year, he would have to pay a tax of 3,000 rubles to the budget. (120 hp x 25 rub.). But the citizen sold the vehicle at the end of July, so his tax liability will be calculated for the period from January to July inclusive - July is included in the billing period as a full month, since the vehicle was deregistered after the 15th (clause 3 of Article 362 of the Tax Code RF).

The amount of a pensioner’s tax liability at the end of 2019 will be 1,750 rubles. (120 hp x 25 rubles x 7 months of ownership / 12 months of tax period).

A retired Muscovite owns three passenger cars - with a capacity of 66 hp and 69 hp. With. and 200 hp In relation to a vehicle with a power of 69 hp. With. The taxpayer applied to the Federal Tax Service for exemption from taxation. The application was accepted by the tax authority, the right to the benefit is regulated by clause 9 of Art. 4 of Moscow Law No. 33.

Pensioners pay transport tax in Moscow on a general basis, so vehicles with a power of over 70 hp. subject to taxation. But an individual owns two low-power cars, one of which falls under the benefit, and for the second car the tax must be paid in full. The following tax amounts will be billed to the pensioner:

for a car with a power of 69 hp. the tax will be zero, since a benefit is claimed for it;

for a car with a power of 66 hp. the tax was calculated in the amount of 792 rubles. (66 hp x 12 rubles, which corresponds to the rate for a car with a power of less than 100 hp);

for a car with a capacity of 200 hp. With. a tax rate of 50 rubles is applied, the tax amount is 10,000 rubles. (200 hp x 50 rub.).

In total, the pensioner will pay 10,792 rubles. tax

Should a pensioner pay transport tax?

Nadezhda Tikhonova Last modified: May, 2019 Taxes 0 29,283 Reading time: 6 min.

Vehicle owners are required to pay the same tax annually. This rule does not bypass pensioners either. In 2020, there were no innovations in the provision of benefits for them at the federal level, however, most regions are introducing their own subsidies. about whether pensioners pay transport tax , as well as what is the practice of providing benefits at the regional level.

Transport tax: definition and general rules of calculation

Transport tax is a government fee collected from each owner of a registered vehicle.
Its size depends on a number of factors, ranging from the region of residence to the power of the car engine. The main purpose of introducing a transport tax is to accumulate funds for further use for road repair and construction. It is worth saying that analogues of transport tax exist in all countries of the world. Vehicle tax is mandatory. Contributions to the treasury are made once a year.

Transport tax is subject to:

Motor scooters.
Motorcycles.
Cars.
Water vehicles.
Trucks.
Self-propelled vehicles.

As mentioned above, the calculation of the amount of transport tax depends on a number of individual factors. One of them is a rate set at the regional level. The regions also provide benefits for certain categories of citizens.

Should a pensioner pay transport tax?

Pensioners are exempt from paying vehicle tax if the engine power is less than one hundred horsepower. If the car’s power exceeds this value, its owner will be charged a tax taking into account the number of indicators above.

It is possible to provide benefits for pensioners in other respects. Each of them, as mentioned above, is determined at the regional government level.

In some situations, the retirement age of citizens is reduced if they work in hazardous industries or in northern regions. They will also be able to take advantage of the benefit.

Regional rate and benefits for transport tax for pensioners

The regional transport tax rate varies from 5 to 25 rubles.
The government of each region sets its own prices based on the income level of citizens and the general condition of the roads. Thus, for a car of the same brand, owners from different regions will receive a transport tax receipt with different amounts. The government of individual regions establishes additional transport tax benefits for disabled people, veterans and pensioners.
You can get acquainted with them by visiting the tax office located in your city. We propose to consider the practice of providing benefits by region:

In 2020, Moscow pensioners will have to pay transport tax on a general basis. There are no benefits provided for them. However, if a citizen is disabled or a participant in the Second World War, he will be provided with benefits on a general basis.
Pensioners living in St. Petersburg will be able to count on benefits for one car, provided the engine power is no more than 150 hp.
Pensioners of Novosibirsk and the region will also be able to count on preferential conditions. They concern the provision of a 20% discount on transport tax for cars whose power does not exceed 150 hp.
Kirov pensioners have the right to apply for a 50% discount on cars with a capacity of up to 150 hp. Disabled people of the second and third groups, as well as Chernobyl victims, will receive a 70% discount; disabled people of the first group are completely exempt from paying transport tax.
Pensioners of the Samara region receive a 50% discount on transport tax, regardless of the power of the car.

Providing transport tax benefits is not practiced in a number of regions. This is mainly due to the poor financial situation of the region itself.

Federal transport tax benefits

According to current legislation, regulation of the calculation and rate of transport tax is carried out at the regional level.
However, the government of the country still has the right to introduce its own laws. In particular, these include the provision of 100% benefits for the payment of transport tax on military equipment, as well as passenger cars equipped for the needs of disabled people, it does not matter whether the citizen is a pensioner or not. Parents of minor disabled children also have the right to receive benefits. In this case, the obligatory conditions are the car’s power not exceeding 100 hp, as well as its use for transporting a disabled child. Benefits also apply to vehicles with a capacity of up to 100 hp purchased for a disabled person using social funds.

They are determined exclusively at the regional level. However, if a pensioner is a disabled person of the first or second group, or a participant in hostilities, he is guaranteed to receive discounts and benefits on transport tax in any case.

Registration of transport tax benefits for pensioners

The provision of transport tax benefits is of a declarative nature.
This implies the need for the pensioner to personally contact the tax service to apply for the required discounts. It is worth saying that Federal Tax Service employees cannot search for citizens and inform them about available benefits, so pensioners must independently study and know their rights. A citizen who wishes to apply for a transport tax benefit must contact the tax service, providing the following list of documents:

Original and photocopies of passport.
Pensioner's ID.
Documents for the car (PTS, registration certificate).
TIN.

At the Federal Tax Service, a citizen is required to personally fill out an application requesting a benefit. Typically it states:

The name of the branch of the tax authority to which the application is submitted.
Applicant's passport details.
TIN number.
Grounds for receiving benefits.
List of documents attached to the application.

At the conclusion of the application, the date of preparation and the signature of the applicant are indicated. There are four ways to submit documents to the Federal Tax Service:

Personally. A citizen makes an appointment with the tax service and submits a complete package of documents to an authorized employee.
By letter. A pensioner has the right to submit documents through the Russian Post in the form of a registered letter.
Electronic application. Modern technologies allow you to apply for benefits without leaving your home. You just need to register on the State Services or Federal Tax Service website.
Through a legal representative. A pensioner can issue a power of attorney to manage personal affairs for relatives or friends. Under its terms, they will have the right to submit documents to the Federal Tax Service on behalf of the principal.

When sending documents in the form of a registered letter, a citizen should know that notarization is not necessary.
The main thing is to sign and write “true” on the documents. A similar rule has been used by the Federal Tax Service since the beginning of 2014. The application form presented above and the list of documents required to apply for a transport tax benefit are of a general nature.
In the regions, it is possible to introduce simplified registration of applications, as well as an additional list of documentation. In this regard, before submitting an application, it is recommended to visit the Federal Tax Service office and personally find out what documents are required. When accessing the electronic application form for transport tax benefits, the pensioner must fill out a short form indicating personal information. Unfortunately, electronic applications do not completely relieve you from the need to visit the Federal Tax Service. The citizen will be assigned a date and time at which he must visit the tax office in person, provide documents and confirm his application.

When does transport tax stop accruing for pensioners?

After submitting an application and documents to the Federal Tax Service for the provision of benefits, all provided data undergoes a thorough check.
If they are true, the accrual of transport tax stops, i.e. receipts stop coming. As a rule, if a citizen manages to apply for a benefit before the onset of autumn, the tax will not be calculated. It is worth saying that different regions have their own methodology for providing benefits, including the date of their provision. In some regions, citizens recalculate the amount of tax for all periods after retirement, returning the paid funds to their current account; in others, the benefit is accrued from the date of submission of documents. In this regard, a pensioner should not neglect the right to cancel the transport tax, and will contact the Federal Tax Service immediately after it appears.

What to do if receipts do not stop coming after applying for benefits

Occasionally, situations occur when receipts for transport tax do not stop arriving even after the benefit has been issued.
As a rule, there is an erroneous accrual here. In this case, the pensioner should contact the Federal Tax Service again and provide the receipt received. Tax officials will conduct an internal investigation of what happened, find the error and reset the accrued tax amount.
It is worth noting that if an erroneous situation arises, a citizen should contact the Federal Tax Service as soon as possible to eliminate it, without relying on the employees of this organization to find it themselves. In conclusion, let us remind you that transport tax benefits for pensioners are provided at the regional level. Their registration does not occur automatically after retirement, but requires full registration with writing an application and submitting a whole package of documents to the Federal Tax Service.

Transport tax for pensioners: latest changes, benefits, payment procedure

Transport tax is a tax on vehicle owners that goes to the regional budget. Regional governments have the right to introduce their own rules for its payment and establish preferential categories of citizens living in it.

Transport tax is a regional tax that is subject to federal regulation. This means that both state and regional authorities can establish rules for its payment.

Local authorities are responsible for:

tax rate;
whether or not to provide benefits and which ones;
preferential categories of payers.

At the same time, the state establishes: the presence of the tax itself, determines the objects of taxation, the tax base in Chapter 28 of the Tax Code of the Russian Federation, called Transport Tax. It does not list preferential categories of citizens, but indicates vehicles to which the transport tax does not apply.

Objects of taxation

The objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed vessels) and other water and air vehicles (VVs), registered in accordance with the established procedure in accordance with the legislation of the Russian Federation.

Vehicles that are not subject to taxation

rowing boats, motor boats with an engine power not exceeding 5 hp;
passenger cars specially equipped for use by disabled people, passenger cars with an engine power of up to 100 hp. (up to 73.55 kW), received through social services. protection;
fishing sea and river vessels;
passenger and cargo sea, river and aircraft owned by organizations and individual entrepreneurs whose main activity is passenger and cargo transportation;
tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance), registered to agricultural producers and used in agricultural work for production agricultural products;
vehicles owned by the right of operational management to federal executive authorities and federal state authorities. bodies in which the legislation of the Russian Federation provides for military or similar service;
Vehicles that are wanted, as well as vehicles for which the search has been terminated, from the month the search for the relevant vehicle began until the month it was returned to the person in whose name it was registered.
planes and helicopters of air ambulances and medical services. services;
ships registered in the Russian International Register of Ships;
offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

Detailed description in the Tax Code of the Russian Federation, Article 358 “Object of taxation”.

Should pensioners pay transport tax?

According to the legislation of the Russian Federation, pensioners, like other citizens of Russia, are payers of this tax. But regional authorities are introducing their own benefits. They can be in the form of a discount on transport tax for pensioners from 20% to 50%, and apply to, for example, domestic cars or cars with a certain power. Each region has its own benefits. But everywhere there are conditions so as not to pay or a discount on transport tax for pensioners.

Important! The obligation to pay transport tax appears on the car owner at the moment the vehicle is registered with the traffic police in one of the regions of the country. Transport tax benefits for pensioners appear for the person indicated in the PTS.

Therefore, if the car is registered in the name of a pensioner, he will be able to obtain a transport tax benefit that complies with local legislation.

What categories of citizens, including pensioners, are exempt from paying transport tax?

There are no vehicle tax benefits at the state level. However, the authorities of most regions have established them for:

citizens-participants of the Second World War;
concentration camp prisoners;
Heroes of Russia and the Soviet Union;
Knights of the Order of Glory;
disabled people of the first and second groups;
sick due to radiation at the Chernobyl nuclear power plant;
persons affected by radiation during testing of weapons of mass destruction;
parents of disabled children and parents with many children;
who received TC from social services.

The conditions for applying benefits and exemptions from vehicle tax for pensioners are different. The common thing is that benefits apply to 1 vehicle (vehicle). The choice is left to the owner; for other vehicles the tax is paid in full.

For military pensioners, there is also a discount on transport tax. It is required for:

military personnel with the rank of combat veteran;
military personnel who became disabled as a result of combat operations.

For other categories of military pensioners, regional authorities are responsible for providing benefits (see tax benefits for military pensioners).

How to pay - payment procedure and terms

Transport tax is paid by all categories of taxpayers on the basis of a notification sent by the tax authorities at the place of registration. Payment must be made no later than December 1 of the year following the reporting year. Thus, tax for 2018 must be paid by December 1, 2019.

Example: What does your personal account look like on the tax website nalog.ru, where you can find out and pay transport tax.

You can view and calculate the transport tax in advance on the website of the Federal Tax Service of Russia, using a tax calculator.

What a tax calculator looks like and what data you need to enter to find out the tax amount.

The notification sent indicates: vehicle, engine power, rate and estimated tax amount. When applying the benefit, a discount is applied.

Since until recently the tax benefit was applied through a notification procedure (the beneficiary must notify the tax authorities of the availability of the benefit), many citizens did not receive it and paid tax.

Since 2019, the Federal Tax Service has been receiving information from other organizations through interdepartmental interaction. But there may be disruptions in the work of tax services. Therefore, after receiving the notification, if there is a benefit, you should come to the Federal Tax Service with an application and documents for tax recalculation.

Important! The statute of limitations for taxes is 3 years. For example, in 2019 you can return the overpaid tax starting from 2016, and in 2022 you can return the tax from 2019.

Tax must be paid:

in any bank in Russia, including using a client bank;
at Russian Post offices;
on the Federal Tax Service website by logging into the personal account of the taxpayer - an individual.

In your personal account, you can also submit an application for recalculation, notify the service about the availability of benefits, see the accrued tax amount or what the tax discount is for the current year, and do all those actions that are possible during a personal visit to the Federal Tax Service.

What benefits are there for pensioners?

This year, a transport tax benefit for pensioners is provided taking into account the following:

the pensioner must be a recipient of a labor pension;
of all the vehicles registered to the pensioner, the benefit can be obtained only for one of his choice, as the owner decides;
transport tax benefits are not cumulative;
full exemption, payment of part of the tax or a small fixed payment - depends on the region of registration of the vehicle.

In each region there are certain exemptions for pensioners on transport tax, and they are recognized as persons receiving a pension or who have reached the age of more than 60 years for men and 55 years for women.

In a number of regions, one of the criteria for applying benefits to a pensioner is his financial situation. If the income does not exceed the subsistence level, then most likely the pensioner will be included in the beneficiaries.

You can find out what the transport tax will be in the region by visiting the Federal Tax Service, or through your personal account on the official website of the tax service nalog.ru.

How to apply for a transport tax benefit for pensioners

The Federal Tax Service is responsible for issuing transport tax benefits. To do this, you must provide an application, to which you must attach the basis for receiving the benefit: a copy of the pension certificate, a document on disability, and others.

You can submit an application:

in the MFC;
when visiting the Federal Tax Service for registration;
on the Federal Tax Service website in your personal account.

Since 2019, such an obligation for the taxpayer has been removed. The Federal Tax Service itself must receive information from other authorities. But during the transition period, you should carefully consider the charges that can be seen in the notification sent. And see if they collect transport taxes from pensioners. If the notice does not take into account the benefits, then you need to contact the tax service with an application and everything will be recalculated.

Do pensioners pay transport tax?

| Tax subtleties | 0 |

Transport tax is a tax that every vehicle owner must pay. Its size depends on a variety of parameters: the cost of the car, its age, engine power, regional coefficient, etc. Moreover, in some regions its size can be quite large.

Due to the fact that it may be difficult for some categories of citizens to pay taxes, the legislation of the Russian Federation provides benefits for certain segments of the population. In this article we will look at the transport tax benefits that are offered to pensioners.

First, let’s consider the question “Do pensioners pay transport tax at all?” Yes, pensioners pay transport tax; benefits do not relieve them of this obligation. At the same time, pensioners pay the full amount of tax until they contact the tax service and these same benefits are issued.

But the question “What benefits are pensioners entitled to?” - is a completely different matter. It will not be possible to answer this briefly, since there is no general law on benefits for people of retirement age, and all decisions on benefits are made by local legislation. So, only local authorities can decide whether pensioners will receive a transport tax benefit or not.

What benefits are provided?

The benefit takes the form of a transport tax discount. It can apply to certain cars or all motorized vehicles, and its size can vary significantly. So, in Moscow there are no benefits at all, and pensioners will have to pay the full amount of transport tax. But the law of the Tula region No. 343-ZTO “On transport tax” gives pensioners whose cars are registered in Tula and the region the opportunity to pay half as much for vehicles whose power does not exceed 150 HP.

In order for you to better understand the amount of benefits and the basis for their payment, we invite you to familiarize yourself with the table:

Do pensioners pay transport tax in Russia?

The question of whether pensioners pay transport tax (TN) does not have a clear answer, since benefits for such car owners are established by regional legislation. Today we will tell you how to find out exactly whether you need to pay car tax, how pensioners pay transport tax in Moscow, St. Petersburg and the regions, and what needs to be done to qualify for the benefit.

Tax on a car if it is registered to a pensioner

Tax benefits for pensioners under labor tax are not fixed at the all-Russian level. But since the subjects of the country have the right to establish them independently, benefits exist in some regions. This means that pensioners in some regions can be completely exempt from paying tax, in others they can pay it at a discount, and in others they can pay TN at general rates.

To find out about the availability of benefits for TN, select your region from the list below and go to the table in the “Benefits” section. Categories of citizens who may not pay car tax or pay it at a discount are listed in the first column of the table.

Important: Choose the region in which you live, and not the one in which the car is registered.

To make sure whether you need to pay tax or not, you should carefully study the columns:

If the number in the “Size” column is 20%, this means that you need to pay tax, but you have the right to a 20% discount. If 100%, then you are exempt from paying.

The terms and conditions usually indicate the vehicles that are eligible for the discount. If it says “Passenger cars up to 150 hp,” and a car with a capacity of 250 hp is registered in your name, then you will have to pay the full tax for it.

Should pensioners pay transport tax in Moscow?

Transport tax benefits for pensioners in Moscow in 2019 have not been established. Citizens of retirement age in the capital pay car tax according to general rules.

Despite the fact that there are no benefits for pensioners in Moscow, you may be exempt from paying TN if you belong to another category. So, in the capital they do not pay car tax:

Participants in hostilities;

Disabled people of war and groups 1 and 2;

Citizens affected by the Chernobyl disaster, and others.

You can view the full list of beneficiaries in Moscow using the table above.

Does a pensioner have transport tax benefits in the Moscow region in 2019?

Pensioners in the Moscow region also do not have benefits for paying car tax. TN for this population group is calculated according to the general rates of the region.

In the Moscow region, organizations that employ pensioners do not pay road tax. According to Art. 9 of the Law of the Moscow Region No. 151/2004-O3, in order to receive benefits, the number of jobs for pensioners and disabled people must be at least 50%.

Do pensioners in St. Petersburg need to pay car tax?

In St. Petersburg, retired car owners have the right not to pay car tax at all.

The following categories of citizens registered at their place of residence in St. Petersburg are exempt from paying tax:
pensioners - for one vehicle registered to a citizen of the specified category, provided that the specified vehicle is a domestically produced passenger car (Russian Federation, USSR until 1991 ) with an engine power of up to 150 horsepower inclusive, a boat, motor boat or other water vehicle (except for yachts and other sail-motor vessels, jet skis) with an engine power of up to 30 horsepower inclusive.

Article 4-1 of the Law of St. Petersburg No. 487-53

The benefit does not apply to all cars, but only to cars with a power of less than 150 hp. and only domestic production. You can avoid paying tax for one such car.

Are there any benefits for pensioners in paying transport tax in the Leningrad region

Residents of the Leningrad region who have reached retirement age are not completely exempt from paying TN, but have a 20% discount. At the same time, the discount for pensioners on transport tax applies to only one:

A passenger car with a power of up to 100 hp;

Motorcycle - up to 40 hp

The following are exempt from paying tax:
Pensioners - owners of cars with an engine power of up to 100 horsepower (up to 73.55 kW) and motorcycles (motor scooters) with an engine power of up to 40 horsepower (up to 29.4 kW) pay a tax of 80 percent of the established tax rate for one vehicle registered to citizens of the specified category.

Art. 3 Law of the Leningrad Region dated November 22, 2002 No. 51-OZ

What you need to do to get the benefit

If, in accordance with the legislation of your region, you are one of the beneficiaries, first of all you need to declare your right to a benefit to the tax authorities. Remember that until you apply to the local Federal Tax Service, you will have to pay tax at general rates. The tax office itself will not exempt you from paying.

So, in order to apply for transport tax benefits, pensioners need to send a letter in advance or visit the tax office at their place of residence, preparing copies of the following documents:

Documents for the car (STS and PTS).

Required documents may vary depending on the city. You can find out which copies should be brought to the Federal Tax Service from the 3rd column of the “Benefits” table.

Sample application for transport tax benefit for pensioners

No matter what part of the country you are in, you will not be given a benefit without an application. You can fill it out either on site at the tax office or at home. If you want to make an application at home, download the form from the Federal Tax Service website.

To correctly fill out an application for a tax benefit, check the box in column 3 “for transport tax” and write:

1 Name of the Federal Tax Service at the place of residence;

2 Pension certificate data;

3 Vehicle data;

4 Your full name. and TIN (write in capital letters, each character must be in a separate cell);

5 Phone number and email address;

6 Month and year from which you want to receive the benefit;

7 Underline the line “indefinitely.”

In the blocks below - “I confirm the accuracy and completeness of the information” and “To be filled out by a tax authority employee” - do not write anything.

Check that all information is correct and sign and date the line at the bottom left of the application. That's it, the application is ready.

So, the question of whether pensioners should pay transport tax on a car in 2019 or not depends on the region, since such benefits are established by local legislation. Remember that retiree benefits may only apply to certain vehicles with power restrictions.

You can check whether your region provides the opportunity not to pay TN using the table above. If you are one of the beneficiaries, submit an application and copies of your pension certificate, PTS and STS to the tax office at your place of residence.