Tax Service of Sevastopol: details about benefits for pensioners and disabled people

CrimeaPRESS reports:

Representatives of the Department of the Federal Tax Service of Russia for the city of Sevastopol took part in the round table organized by the Regional Public Reception of the Chairman of the United Russia Party D.A. Medvedev in Sevastopol. The topic of discussion was aspects of the application of tax benefits for pensioners and the disabled in the calculation of property taxes, as well as the conditions and procedure for obtaining tax deductions for personal income tax.

The employees of the Department answered numerous questions of the participants of the meeting. It is noted that pensioners and the disabled have benefits in accordance with article 407 of the Tax Code of the Russian Federation on the property tax of individuals, which apply to property not used in business activities. The exemption is granted at the choice of the taxpayer in relation to one object of each type, for example, an apartment or a room; residential building; premises or structures, economic structures; garage or parking space. According to the land tax, pensioners, pre-pensioners, disabled people of groups I and II, as well as disabled people from childhood are entitled to a benefit in the form of a reduction in the tax base by the cadastral value 100 of square meters of one land plot , — reported the press service of the Federal Tax Service of Russia in Sevastopol.

For old-age pensioners, benefits for the payment of transport tax in the city of Sevastopol are not provided. However, certain categories of disabled people are exempted from paying transport tax in respect of one vehicle with an engine power of up to horsepower (up to 73 ,55 kW) inclusive, except for air vehicles, yachts and other sailing and motor vessels, jet skis.

For personal income tax, taxpayers who receive taxable income at a rate of 13 percent are entitled to a tax deduction. Non-working pensioners, as a rule, cannot use this type of deduction. But if the treatment of a pensioner is paid for by his working children, then they can claim a social tax deduction and receive a refund of the costs incurred.

Detailed information on the procedure for calculating and paying taxes by individuals is available on the official website of the Federal Tax Service of Russia nalog.gov.ru in the section «Individuals» — «Citizens pay taxes» in the subsections «Income», «Personal transport», «Apartment, house, cottage ”, “Land plot”.

Information on tax rates and benefits, taking into account territorial features, can be obtained using the electronic service of the Federal Tax Service «Reference information on rates and benefits on property taxes.»

Recall that it is most convenient to claim a tax deduction or apply for a benefit through the Internet service of the Federal Tax Service «Personal Account of a Taxpayer for Individuals».

Source: press service of the Federal Tax Service of Russia in Sevastopol