Check if your tax benefit is included in your tax notice
Step 1. Check if the exemption is included in the tax notice. To do this, study the contents of the column "Amount of tax benefits", "Tax deduction" in the tax notice.
Step 2 If benefits are not applied in the tax notice, it is necessary to find out whether the taxpayer belongs to the categories of persons entitled to benefits for objects in the tax notice.
Please note that if a tax benefit is granted in relation to a taxable object and the amount of tax payable is “zero”, such an object is not indicated in the tax notice.
Tax rates and benefits (including tax deductions from the tax base) are established by regulatory legal acts of various levels:
- on transport tax: Chapter 28 of the Code and the Law of Moscow dated 07/09/2008 No. 33;
- for land tax and property tax for individuals: Chapters 31, 32 of the Code and the Laws of Moscow dated November 24, 2004 No. 74, dated November 19, 2014 No. 51, respectively.
Step 3 After making sure that the taxpayer belongs to the categories of persons entitled to a tax benefit, but the tax benefit is not taken into account in the tax notice, it is recommended to submit an application in the prescribed form (Order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21/897@) for granting benefits for transport tax, land tax, personal property tax.
If an application for a tax benefit was previously sent to the tax authority and it did not indicate that the benefit would be used for a limited period, a new application is not required.
You can apply for a tax benefit to the tax authority in any convenient way: through the taxpayer's personal account; postal message; by personal appeal to any tax office; through an authorized MFC.
Information on tax benefits can be found in the section “Reference information on rates and benefits for property taxes” (https://www.nalog.ru/rn77/service/tax/), or by contacting the tax inspectorates or the Federal Tax Service contact center Russia (tel. 8 800 – 222-22-22).