Application to the tax office for property tax relief for pensioners

26.11.2020

Application for property tax relief: form, sample of filling, form, procedure for drawing up and sending to the tax office. Here you can submit applications in PDF or Excel (Excel, XLS) format. For a sample application for transport tax and land tax benefits, see the link.

Many people are eligible to receive a property tax break. For example, these are WWII participants, Chernobyl survivors, disabled people, pensioners, etc. They have the right not to pay property taxes. Read more about property tax benefits by following the link. But in order to receive the benefit, you need to send a special application to the tax office. Without an application, you will not be given a property tax benefit. The form for such an application was approved by Order of the Federal Tax Service of Russia dated November 14, 2021 No. ММВ-7-21/ [email protected] On our website you can submit applications in Excel and PDF format, and you will also find a detailed commentary on the order in which it is filled out.

Section 2. Land tax benefits

The section is filled out separately for each land plot for which a benefit is claimed.

In the "TIN"

the TIN of the organization is indicated, and in the
“KPP”
- the checkpoint at the location of the land plot, the information for which is indicated in this section.

In field 6.1

The cadastral number of the land plot in respect of which the benefit is claimed is indicated.

In field 6.2

The period of validity of the benefit is reflected according to the document confirming the right to it.

In field 6.3

the land tax benefit code is selected.

In field 6.4

information is reflected on the regulatory legal act (LLA) of the representative body of the municipality at the location of the land plot, providing for a tax benefit:

• date of adoption of legal acts ( field 6.4.1
  );
• number of the legal acts providing the benefit ( field 6.4.2
  ).

Expert opinion

Korolev Konstantin Georgievich

Practicing lawyer with 7 years of experience. Specialization: criminal law. More than 3 years of experience in document examination.

In field 6.4.3

the structural unit of the document in accordance with which the benefit is granted is indicated.
This field is filled in by analogy with field 5.6.3
.

Fields 6.5.1 - 6.5.5

are filled in by analogy with
fields 5.7.1 - 5.7.5
of the application.

Property tax benefits prescribed in the Tax Code of the Russian Federation and decisions of local authorities are not provided automatically. As a rule, to register them, a person must contact the tax office. In this article we will look at how to apply for a land tax benefit and in what cases it is not necessary to do so.

If you have questions or need help, please call Free Federal Legal Advice.

The call throughout Russia is free 8 800 350-94-43

Procedure for assigning preferential privileges

The introduced and applied scheme for providing benefits in Russia involves a preliminary application to government agencies, where a person needs to write an application. The operation is also followed for pensioners who want to free themselves or pay less for their own property. When there is no application for a benefit, the tax authorities will consider that the citizen is refusing the prescribed preferences (clause 6 of Article 407 of the Tax Code of the Russian Federation).

On the territory of the country, property objects are subject to preferential conditions for accrued obligations, in accordance with clause 4 of Art. 407 of the Tax Code of the Russian Federation are divided into groups:

• apartment, room;
• private house, dacha;
• utility or outbuildings with an area of ​​less than 50 square meters. m used for agricultural activities or in addition to individual housing construction;
• premises adapted for the implementation of creative ideas (atelier, artist’s workshop, studio);
• garages.

IMPORTANT! Benefits are not provided at the request of a pensioner when the property generates income or its value is more than 300,000,000 rubles.

The privileges apply only to one object that is in the official possession of the pensioner. But it is allowed to use preferences regarding other property belonging to a different classification group. For example, a vacant premises and a room in a dormitory are registered in the name of a person of retirement age, which is confirmed by documents. He is entitled to privileges for all buildings, since they belong to different types. If two rooms are registered, then discounts are applied to one of them at the request of the owner.

When filling out an application, a citizen indicates the type of property for the purpose of providing benefits. It is submitted until November 1 of the current year. In the absence of notification, the tax authorities have the right to assign a relaxation of property tax in relation to the object for which the amount of liabilities is the greatest.

The Federal Tax Service does not require annual filing of applications if the selected structure does not change to apply tax relief.

Where to go

An application for a benefit is submitted to the department of the Federal Tax Service that is in charge of the object with the applied privileges:

• Inspectorate of the Federal Tax Service for the territory where the real estate is located (apartment, cottage, room, house, buildings, garage) or location of the land plot;
• tax office at the place of registration, where people apply for discounts when paying transport fees or reducing personal income tax.

You can contact the institution directly or register in your personal taxpayer account. There are other ways to submit documents:

• ordered letter;
• through an intermediary with a notarized power of attorney;
• filling out an application through the MFC (“My Documents”).

The list of services provided by multifunctional centers has been supplemented by the possibility of submitting applications for tax breaks on property, transport, and income for pensioners and other groups of the population. And also through them you can access the taxpayer’s account or send a notification about the selected tax object.

When does the benefit come into effect?

After reviewing and checking all the documents presented, Federal Tax Service employees make a decision on granting benefits for the current year, subject to the timely submission of the application by the pensioner. If in previous years the citizen had the right to reduce obligations, a recalculation and refund of previously paid amounts will occur. This rule applies to 36 previous months following each other, that is, for the last 3 years of making the required payments.

Then another application is submitted for recalculation and compensation of the previously paid fee. It specifies the time ranges and reason for the preference. Additionally, the pensioner states that he did not use the benefit in previous years.

Example and example of filling out an application for land tax benefits

The following are applying for a reduction in land tax payments:

• citizens listed in clause 5 of Article 391 of the Tax Code (disabled people, pensioners, etc.). They have the right to count on a deduction in the amount of the cadastral value of 600 square meters. m. of one plot;
• representatives of indigenous peoples. This category is completely exempt from tax in relation to some plots (clause 7, clause 1, article 395 of the Tax Code);
• other categories of physical persons, if benefits for them are provided for in local legislation (clause 2 of Article 387 of the Tax Code).

The format for the application for land tax benefits is given in the Order of the Federal Tax Service dated November 14, 2017 No. ММВ-7-21/ [email protected] There are also instructions for filling it out. One form provides fields for all property taxes for individuals at once. persons: for transport, property and land.

Example 1

1. First, Alevtina Vasilievna used the service on the Federal Tax Service website and found out the code of the required inspection.

1. On the title page of the application I indicated my Taxpayer Identification Number (TIN), my passport details and the Federal Tax Service code. Personal data is filled in as it appears in the passport.

Important!

Filling out the TIN for individuals. persons are not necessary if personal data is indicated, and vice versa.

1. In paragraph 3, I chose the method of receiving a response to the submitted application.

1. Next, Alevtina Vasilyevna needs to fill out paragraph 5 on a separate sheet.

1. In clause 5.1. she indicated the cadastral number of her plot for which she wants to receive a benefit.

1. In clause 5.3. filled out the details of the certificate that was issued to her by the Pension Fund of the Russian Federation when she was granted a pension (since 2015, pension certificates have not been issued).

1. Finally, she indicated the number of pages of the application and attached documents (1 copy of the certificate). Numbered the pages.

In total, a sample application for exemption from paying land tax according to the example considered looks like this:

The call throughout Russia is free 8 800 350-94-43

What documents are needed to apply for benefits?

If an individual has a legal right to acquire an ID privilege, in accordance with Art.
407 of the Tax Code of the Russian Federation, he will need to send documents to the Federal Tax Service office located at the location of the facility. Legislative norms do not define deadlines for filing an application with attached documents. At the same time, an individual independently determines the property object, if he has several of them, for which he wishes to receive a privilege according to the identification number.

If an individual has not designated a property object, then the privilege will be assigned to the object, with a maximum reduction in tax payment.

To acquire a privilege using an individual identification number, an individual will need to send the following documents to the Federal Tax Service:

1. Application for assignment of privileges according to personal identification number.
2. Passport or other proof of identity.
3. Certificate certifying the right to privilege according to the personal identification number.
4. An extract from the document confirming that the property belongs to the applicant.

After filling out the form (f. KND 1150063), the application, with attached documents, can be sent to the local branch of the Federal Tax Service or send a request through the Federal Tax Service website with screenshots of supporting documents.

applications for land tax benefits

The application can be submitted in two ways:

• on a piece of paper by hand (necessarily in black ink);
• on the computer.

Important!

In both options, there should be no corrections or adjustments in the completed document. Double-sided printing is also not allowed.

The PDF form is available for download here . Filled out in Adobe Reader. You can also print out the form first and enter all the data by hand.

Note! When filling out manually:

— all text fields are filled in with capital letters only, starting from the leftmost cell;

- All empty cells must be filled with dashes.

How to fill out - general rules

The application must be written by hand or on a computer. In electronic form, it is written in “Courier New” font at 16-18 points. When filling out by hand, use black ink. In this case, they write from left to right in block capital letters. There must be one character per cell - either one letter or one number. In empty cells without data, a dash is placed - it looks like a dash.

Note! Having completed the required sheets, you should put their serial number. For example, title is designated only as “001”.

It is important to fill out the application form correctly

Title page

First, you need to enter your TIN here. It is highly advisable to indicate this, since it eliminates the need to fill out some other fields. However, this is not necessary if it is unknown. On the other hand, the TIN can be found using a special service.

Next, you should indicate the code of the tax office receiving the application. An application for a preferential tax on personal transport should be sent to your place of permanent residence, wherever the transport is registered.

After this, you need to indicate your full name, which is written from left to right in capital block letters, one per cell.

The title page contains information about the citizen

Further, the matter depends on the indication/non-indication of the TIN at the very beginning. This instruction eliminates the need to fill out the following fields:

• 2.4 - date of birth;
• 2.5 - place of birth;
• 2.6.1 — document type code;
• 2.6.2 - series and number;
• 2.6.3 - date of issue;
• 2.6.4 - issued by whom.

Note! Failure to indicate the TIN requires you to fill out all this. Moreover, fields 2.6.1 and 2.6.4 deserve separate consideration.

It is recommended to indicate the TIN

ID codes (2.6.1)

Document type - and code:

• Soviet passport (not to be confused with Russian!) - 01;
• birth certificate (must be indicated if benefits are intended for a child) - 02;
• certificate of release from prison - 05;
• military ID - 07;
• temporary certificate issued to replace a military ID - 08;
• foreign passport - 10;
• certificate of consideration of an application for recognition of a person as a refugee on the territory of the Russian Federation on the merits - 11;
• residence permit in the Russian Federation - 12;
• refugee certificate - 13;
• temporary identity card of a citizen of the Russian Federation - 14;
• temporary residence permit in the Russian Federation - 15;
• certificate of temporary asylum on the territory of the Russian Federation - 18;
• Russian passport (not to be confused with a Soviet one!) - 21;
• birth certificate issued by an authorized foreign body - 23;
• Russian military ID card - 24;
• seaman's passport - 26;
• military ID of a reserve officer - 27;
• documentary evidence of registration at the place of residence - 60;
• certificate of registration at the place of residence - 61;
• residence permit for a foreigner - 62;
• other documents that can be considered as identification documents - 91.

You must specify the code of the provided document

After ID codes

The “Issued by” field gives the applicant a problem, which, if you don’t know how to solve it, turns out to be a real problem. There are too few cells on the form to enter the full name of the police department or migration service.

Note! So you need to reduce them to an abbreviation - according to the first letters of each word.

Now you need to provide your contact phone number. It must be written in the format X(ХХХ)ХХХХХХХ.

After specifying the phone number, you need to fill in the cell for the method of planned receipt of the answer:

• 1 - the answer is from the tax office itself;
• 2 - response by mail.

If the personal account is available on the tax website, this cell is not necessary to fill out. Logging into the LC is enough.

Now you should indicate how many sheets there are in the application (2-4) and how many sheets of documents proving the preferential right that are attached to the application. If the application is drawn up on three sheets, and documents are attached to it on two, the correct entry in the cells looks like “003” and “002”, respectively.

A personal signature will be required

“Reliability and completeness of information...”:

• When filling out and submitting the application in person, you must put “1”, sign, and date it. Then that's all you need to fill out;
• When submitting an application through a representative, you need to put “2” and also indicate his full name, date of preparation, details of the power of attorney. Then the representative must sign.

Sheet with information about transport benefits

This sheet is the second in the application, and it goes under the number “002”. There are two blocks there. The data in both is the same. When applying for a benefit for only one object (one car, for example), filling out just the first block is enough. When declaring it for two objects, you need to fill out both. If there is a larger number, you need another sheet where you can enter data about the third and fourth objects. It will already go under the number “003”.

Next you need to provide all the necessary information on transport:

• type (for example, car, bus, truck, motorcycle);
• brand;
• state number;
• the duration of the benefit or an indication of its perpetuity;
• details of the document proving the preferential right.

You need to provide information about the car

Note! A copy of the latter must be attached to the application.

If the beneficiary received such a right a long time ago, but decided to use it only now, the overpaid tax will be returned to him. However, no more than in the last three years. Overpayments paid at least 37 months (three years and one month) ago will not be compensated. In any case, we remind you: for this refund you need to submit to the tax office not only an application for a benefit, but also an application for a tax refund. In the benefit application, you can put the date from which the beneficiary applies for a refund of the overpayment.

For clarity, let's give a small example. The citizen received preferential rights in March 2006. However, for some reason, for example, out of ignorance, he did not take advantage of the benefit immediately, paying the tax in full. I filed a preferential application only in 2021. In column 6.3 “Term of provision of tax benefits” I put “1” - indefinitely. In line “from...” indicated 03/01/2006. Then the tax office returns for the period 2016-2018.

In order to return the “extra” funds paid by a citizen and file a tax, you will need to fill out two applications

How to apply for land tax relief

Citizens do not calculate land tax themselves. They transfer the payment according to a ready-made notification generated by the inspection. Accordingly, in order for the tax to be calculated correctly, you need to tell the tax office about your right to a benefit. This needs to be done in 2 cases:

• This is the first time a citizen has received the right to recalculate taxes, and the tax authorities do not yet know about it;
• For some reason, the notification sent did not take into account the required benefit.

Important!

If the Federal Tax Service already has information that an individual. The person belongs to the preferential category; there is no need to submit an additional application.

There is no specific deadline for filing an application. The tax office recommends doing this in January-April of the year following the reporting year. In this case, the notification will be generated taking into account the recalculation. So, if the right to a benefit arose in 2021, you must declare it to the tax office in the first months of 2021.

Example 2

After re-examination in a year, the application will need to be written again.

If the application does not indicate a limited period for providing benefits, it is submitted once. You do not need to fill it out every year.

Example 3

You can submit an application in any convenient way:

• take it personally to any Federal Tax Service that works with individuals. persons. For example, by place of residence or location of the site;
• transfer together with a representative by proxy;
• send by mail;
• transfer through an authorized MFC;
• fill out online in your Personal Account (PA) on the website.

To submit an application online, you need:

1. Go to your personal account and select the section with life situations.

1. Select "Submit Application". You must first issue an electronic signature here in your personal account if you don’t have one.

1. Select the required basis from the list provided.

1. Specify the required object and send the application.

Regardless of the application method chosen, supporting documents are not required. The tax office checks everything itself.

The KND form consists of several sheets, each of which is dedicated to a specific piece of property owned by an individual and subject to taxes. When submitting an application to the Federal Tax Service, filling out all pages of the form is not required. The taxpayer should enter data only on the sheets he needs.

Submitting a form that confirms the right to receive tax benefits is a right, not an obligation, of an individual.

A citizen is not required to provide supporting documents to the tax service, since, if necessary, INFS inspectors will independently request information about them from the relevant authorities, and then inform the taxpayer about the decision made.

An individual can submit the KND form through the personal account of the Federal Tax Service or in person.

forms according to KND 1150063

Changing the object for which benefits are provided

As we have already said, the opportunity to receive a tax break is provided only once . It should be clarified here that this restriction applies to objects of the same type. For example, if a pensioner owns two apartments, he can receive benefits for only one of them.

If the pensioner subsequently wishes to change the object for which the benefit is provided, he must notify the Federal Tax Service of this fact. This can be done by re-submitting the application to the tax office. The application must indicate that you want to change the property for which the benefit is provided.

For changes to take effect this year, you must submit an application before November 1 of the current year.

General procedure for filling out the form according to KND 1150063

Currently, there are certain features of drawing up an application, on the basis of which citizens receive the right to apply for benefits on property, transport and land taxes.

An example of filling out a form to receive benefits

The first page indicates the data of the tax authority (code), TIN and full name of the taxpayer, his date and place of birth, passport and contact information, as well as the method of informing about the results of the review, date and signature. In the lower left corner of the form, the information of the authorized person is written down if his representative submits the document for the taxpayer.

On the second page of the form, fill in the abbreviated full name of the person on whose behalf the application is being submitted. A code is selected in the tax benefit column.

The details of the make and license plate number of the vehicle, as well as the period for granting the benefit, are detailed below. The following indicates the basis for obtaining the right to a subsidy.

In the example above, this document is a certificate of disability. But in your case another document may be involved.

In the next column, information is entered about the authority that issued the document, its date of receipt and validity period, as well as the series and number.

On the third page of the application, the abbreviated full name of the taxpayer is again entered. The next column indicates the cadastral number of the land plot, the validity period of the benefit, as well as the details of the document on the basis of which it is issued. The information is filled in similarly to the information on the second sheet.

On the fourth page, the abbreviated full name of the person receiving the property tax benefit is written down. Just below, select the type and indicate the number of the property. The deadline for granting the benefit must be entered, and the details of the document on the basis of which the taxpayer receives it are entered.

How are missed periods restored?

It also happens that a citizen does not immediately find out that a tax transport benefit is available to him. Then he has the right to demand compensation for the involuntary overpayment, but only for the last three years. Here you need to submit an application for each item:

• provision of benefits from the very day the right was received;
• refund of overpaid tax for periods when a citizen had the right to receive benefits, but did not take advantage of them.

Recalculation will take at least a month from the date of submission of these applications. But then the entire overpayment (or for the last three years, if its period exceeds them) is returned to the beneficiary.

Certain categories of residents of the Russian Federation who do not have enough money to pay the full tax have the right to apply for transport tax benefits.

If a citizen for any reason did not use the benefits, he can request a refund of the overpaid tax

Note! To receive these benefits, you need to have a clear understanding of how to write this application to the tax office, as well as what papers are needed.

There are several ways to submit papers. The future beneficiary chooses which one to use.

Who should fill out the KND form?

The form for granting tax benefits must, according to tax legislation, be filled out by the person who personally owns the property. Data in the application form can also be entered by his representative, if he has a power of attorney. However, in this case, the authorized person will have to fill out the application on his own behalf.

Composition of the form according to KND

The application for tax benefits includes:

1. title page;
2. tax benefit reminder;
3. benefit form.

Each page of the form must be numbered on both sides at the top in a special field.

Requirements for drawing up an objection

There is no special form for drawing up an objection to a court order regarding transport tax, so the document is drawn up in free form in compliance with general requirements.

In the header you need to indicate to whom, where and from whom the objection is being submitted (the relevant information should be in the notice), and in the text you need to explain your position on disagreement with the penalty. If there are any documents to support the arguments, then copies of them must be attached to the objection.

Rules for preparing the form for KND

The application for a tax benefit must be filled out by hand or on a computer. If data is entered manually, then it must be entered into the document with a black helium pen.

Expert opinion

Korolev Konstantin Georgievich

Practicing lawyer with 7 years of experience. Specialization: criminal law. More than 3 years of experience in document examination.

The form is drawn up in 1 copy without any blots. It is strictly prohibited to use proofreaders and other means to correct errors. If incorrect information is entered, the application must be rewritten.

For each type of data, the form has special fields with cells in which the corresponding numbers, letters and symbols must be entered.

Filling out the title page

The title page contains information in all fields, except for those about. The data is entered by the taxpayer personally or by his authorized representative.

The TIN column indicates the code assigned by the tax authority to a citizen who is registered as an individual entrepreneur. If a person is an ordinary individual, then in the TIN line he must indicate the number of his personal document.

Point No. 1 specifies the Federal Tax Service code, which was selected by the taxpayer when filling out the form. The tax office is assigned based on the registration or location of the property.

Point No. 2 indicates the taxpayer’s personal data without abbreviations, his information from his passport and information about the authority that issued the document.

Next, contact information is filled in on the title page. When specifying a phone number, spaces cannot be inserted, and all remaining cells must contain even dashes.

In paragraph No. 3, in the column with the phrase “The application was drawn up on...” you should indicate the number of completed pages of the document. In the next line you need to enter the total number of pages to be copied. These sheets prove the right of an individual to receive tax benefits legally due to him.

Point No. 4 clarifies the accuracy of all information filled out above. To do this, the person filling out the document must put the current date and signature. Below in the column with details, you should write down the data from your passport if the application is drawn up by a representative of the payer.

There is no signature or date on the title page if the document is filled out electronically and sent through the taxpayer’s personal account.

The legislative framework

Property tax is regulated by Ch.
30 of the Tax Code of the Russian Federation, as well as a number of legislative documents. At the same time, many provisions depend on regional authorities, who have the right to establish adjustments to the procedure, timing and other aspects of collecting personal identification information. According to this law, the following have the right to partial or absolute exemption from the transfer of personal identification numbers:

1. Persons who received the title of Hero of the Russian Federation and the USSR.
2. Knights of the Order of Glory.
3. Persons with disabilities of different groups.
4. Persons participating in hostilities.
5. Citizens participating in the testing processes of nuclear and atomic weapons.
6. Persons involved in eliminating the consequences of disasters at nuclear and nuclear facilities.
7. Military personnel.
8. Pensioners.
9. Persons engaged in creative work on a professional basis.

Note. A more detailed list of beneficiaries is shown in Art. 407 of the Tax Code of the Russian Federation.

The condition for assigning privileges for the transfer of personal identification numbers is, first of all, the non-use of property in business activities. In addition, you must keep in mind that the privilege can be assigned to only one object of each type. For example, if a citizen owns two apartments, the tax reduction benefit can be provided for only one apartment.

( Video : “Our taxes - “Property tax benefits””)

Application form

To receive an ID benefit, you must fill out an application on a special form (KND 1150063), approved by the Federal Tax Service in letter No. BS-4-21 / [email protected] dated May 13, 2021.
At the same time, according to officials, such a statement about assigning a benefit to an individual can be drawn up in any form. The approved form (KND 1150063) is a form consisting of 4 pages:

1. Title page numbered "001".

   

2. Applications for obtaining transport tax benefits – “002”.

   

3. Applications for land tax benefits - “003”.

   

4. Applications for property tax relief – “004”.

   

To submit a request for an ID benefit, the applicant will need to fill out page “001” and page “004”.

The form can be filled out on paper, filling it out manually or on a computer and then printing it out, or using the online resource of the Federal Tax Service, if you have the Internet and an electronic digital signature.

When filling out the form manually, the following requirements must be met:

• All information should be filled in capital characters, placing each character in a separate cell, except for displaying the date, completed document and signature of the applicant.
• Corrections, cross-outs and the use of corrective devices should not be allowed.
• The completed information must be reliable and supported by relevant documents.

Citizens noted in Art. 407 of the Tax Code of the Russian Federation, including:

• Disabled people of groups I and II.
• Disabled since childhood.
• Veterans of WWII and combat operations, etc.

The provided benefit is assigned only to one taxable object at the taxpayer’s choice.

How to correctly enter information into the sheets with an application for a tax benefit?

Sheets with data on tax benefits must be filled out according to information about the property and the type of tax that implies preferential tax conditions.

If you, as a taxpayer, are entitled to receive several types of benefits, then a separate form must be drawn up for each property.

At the top of the application, the surname and initials of the payer, as well as his TIN, are entered. The next paragraph indicates information about the property using a code and full name. Then the validity period of the benefit and the details of the document that is the basis for receiving it are specified. At the end of the page there is a date and signature.

Responsibility for failure to provide documents

Thus, an individual and an individual entrepreneur have the right to apply with a completed form to receive a tax benefit for transport, land or real estate to the Federal Tax Service or through the taxpayer’s personal account. He can obtain information about benefits on the website of the Russian Tax Service or through a service containing reference information on rates and benefits for property taxes.

The application form for tax benefits for land and transport tax and the procedure for filling it out have been approved (Order of the Federal Tax Service of the Russian Federation dated July 25, 2019 N ММВ-7-21/ [email protected] , Letter of the Federal Tax Service of the Russian Federation dated November 7, 2019 N BS-4-21/ [email protected] ), applicable from 2021.

The due date has not been set. We recommend submitting your application starting from 01/01/2020 and no later than 30 working days before the tax payment (advance payment) deadline.

Transport and land: goodbye to declarations, but not to taxes Saving, printing and sending the application

Cancellation of tax on personal transport

At the beginning of last year, they promised to soon abolish the tax on personal transport. Even the Ministry of Transport and the President of the Russian Federation have repeatedly expressed support for cancellation. However, for now the matter was limited to conversations.

Deputies submitted a bill dated June 5, 2018 No. 480908-7 “On amendments to the Tax Code of the Russian Federation regarding the abolition of transport tax.” The document proposes to compensate for state revenues that will be lost after its abolition by raising fuel prices. It was assumed that such a measure would solve, at most, two issues:

• significant savings in livelihoods for citizens who rarely drive a personal car anyway;
• guarantee of full payment of money - the majority of Russian citizens evade this tax or pay little, which is why the collection rate does not exceed half.

There are currently no plans to abolish the personal transport tax.

This bill also did not go far: on July 2, the relevant committee returned it for revision. It turns out that rumors of cancellation started too early.