“Choose a car that suits your needs without losing tax benefits”
State Duma deputies are proposing to amend Article 359 of the Tax Code of the Russian Federation and have proposed a new mechanism for providing transport tax benefits for individuals. According to the bill, “the tax base for vehicles registered to individuals entitled to tax benefits is reduced by the number of horsepower within which the law of the constituent entity of the Russian Federation establishes the corresponding tax benefits.”
In a number of regions, a complete exemption from payment of transport tax is provided for one vehicle. However, in the overwhelming majority of cases where regions establish tax benefits for transport tax, the laws of the constituent entities of the Russian Federation provide for only partial exemption from its payment. Moreover, such partial exemption, as a rule, is limited to a certain engine power of a vehicle registered for a preferential category of citizens. Thus, in relation to a vehicle owned by a large family, the maximum possible engine power for tax exemption is determined in the Sverdlovsk region within 200 horsepower, in the Voronezh region — 150 horsepower, in the Belgorod region — 130, and in the Kursk region — 100 horsepower strength.
“Thus, if the engine power exceeds the established number of horsepower, then privileged categories of citizens who own such transport are forced to pay transport tax in full, without taking into account possible benefits, that is, on the entire engine power of their vehicle,” it says. explanatory note to the bill.
“Now it turns out that the benefit is not provided to a specific category of citizens: low-income people, pensioners and large families, but applies to certain technical characteristics of vehicles,” Leonid Slutsky, head of the LDPR faction, explained to MK the essence of the bill. – In modern conditions, flexibility is needed in all areas, so we are offering a more understandable mechanism for providing transport tax benefits for people. This will allow citizens to choose a car that suits their needs without losing tax benefits.
In this regard, the bill proposes that the tax base should be reduced by the number of horsepower within which the law of the constituent entity of the Russian Federation establishes a corresponding tax benefit. The proposed approach will allow privileged categories of citizens to choose the most suitable vehicles for their needs, without losing the right to a tax benefit, but, on the contrary, maintaining the opportunity to at least reduce the amount of transport tax by the amount of the benefit provided to them, the initiators of the bill believe.< /p>
If the law is adopted, it will come into force on January 1, 2024.