Recommendations for natural persons from the FTS

The Federal Tax Service of the Russian Federation recommends to apply for benefits on property taxes before May 1 of this year. If the application is submitted in a timely manner, the amounts due for payment in the notification for the previous year will be reduced.

The application can be submitted online, through the "Personal Account" on the website of the FTS, by post or personally in the tax service. The application form must comply with the Order of the Federal Tax Service of the Russian Federation of 14.11.2017 N MMV-7-21/897@.

Since January 1, 2018, there is no need to attach the documents that confirm the right to receive a benefit to the application, because columns have already been allocated to the details of these documents in the form of application. In order to provide benefits, tax inspectors can request the necessary information in the state bodies independently.

Types of incentives:

1. On transport tax. It is stipulated in Article 361.1 of the Tax Code of the Russian Federation for individuals who own vehicles with a permissible mass of more than 12 tons and registration in the “Platon” charging system. Regional legislation may also provide for other categories of tax payers who are entitled to benefits.
2. On land tax. In 2017, the Russian Federation introduced a federal benefit reducing the tax base for cadastral value of 600 m² of a single parcel. The incentive is available for pensioners, invalids of I and II groups, invalids since childhood, veterans of the Second World War and military operations, Heroes of the USSR, Heroes of the Russian Federation and other categories of Russians, which are prescribed in clause 5 of Article 391 of the Tax Code. Local self-government bodies that have the right to represent the interests of the population and take decisions for it in municipalities (in Moscow, St. Petersburg and Sevastopol) establish additional benefits for individuals that depend on the location of land parcels.
3. On the tax on property of natural persons. The Tax Code provides for privileges or benefits for 15 categories of citizens. In addition, they may be established by representative bodies of municipalities at the location of taxable property.