The main law regulating the social protection of veterans is the Federal Law of the same name dated January 12, 1995 No. 5-FZ. Among other things, it spells out the title “Veteran of Labor”, awarded for long-term conscientious work, as well as the procedure for providing social protection.
The procedure and conditions for granting the title (Article 8 5-FZ), as well as social support measures (Article 22 5-FZ) are determined by the legislation of the constituent entities of the Russian Federation.
How to receive the title “Veteran of Labor”
Let us consider the procedure for classifying a citizen into such a preferential category using the example of the legislation of St. Petersburg. In this subject of the Federation, the procedure and conditions for assigning the title are regulated by regional law dated October 9, 2006 No. 447-70. It states that for citizens whose place of residence is St. Petersburg, to be classified as a “Veteran of Labor”, one of the following conditions must be met:
- work experience of at least 25 years for men and 20 for women and the presence of an insignia:
- order or medal of the USSR or the Russian Federation;
- conferment of an honorary title from the USSR or the Russian Federation;
- certificate of honor or gratitude from the President of the Russian Federation;
- departmental insignia for merit in labor for service of at least 15 years in the relevant sector of the economy;
- work experience of at least 40 years for men and 35 for women, if the citizen began working as a minor during the Second World War.
The title is assigned by a special commission on the basis of an application submitted by the citizen and documents confirming the grounds for assigning a preferential category.
Tax benefits for labor veterans
There are no separate tax benefits for labor veterans. But when they reach retirement age, they have the right to be exempt from paying property tax for individuals. This benefit has been established and applied throughout the Russian Federation.
Also, the laws of the constituent entities of the Russian Federation may introduce additional tax benefits for:
- transport tax (for example, in St. Petersburg there is an exemption from taxation for one car with a capacity of up to 200 hp, in the Moscow region there is a 50% discount on the tax paid for one car up to 150 hp, and in Moscow there is a tax exemption for there is no taxation of vehicles for pensioners);
- land tax (in St. Petersburg, plots of less than 25 acres are exempt from taxation, in Moscow there are no tax incentives at all, and in Voronezh pensioners are completely exempt from paying land tax).
As can be seen from the above, tax benefits in different regions are provided in different amounts. To obtain information about the availability of benefits in your region, you should refer to regional laws on transport and land taxes.
If you, as a labor veteran, are entitled to a reduction in the amount of taxes paid, and the tax inspectorate continues to calculate the tax, then you must provide documents confirming your right to the benefit directly to the Federal Tax Service at your place of residence. They will be checked by an inspector, entered into the information base of the tax authority, and excessively calculated taxes will be recalculated.
Other types of benefits
Labor veterans are provided with other benefits and preferences in accordance with regional laws. Their list and volume may vary significantly. The most common discounts are for housing and communal services and travel. Thus, in St. Petersburg, the following preferences are provided to the category of beneficiaries under consideration:
- monthly fixed payment (for 2019 it is 874 rubles);
- payment for housing and communal services in the amount of 50%;
- payment for housing in the amount of 50% (does not apply to privatized housing);
- annually from 27.04 to 31.10 the right to preferential payment for travel on suburban transport in the amount of 10%;
- compensation for travel on public transport in the amount of 576 rubles;
- if the income per family member is less than 2 regional subsistence levels: free dental prosthetics.
In Moscow and the Moscow region the list is almost similar. But in less affluent regions, benefits for labor veterans have been systematically reduced recently. For example, in the Vladimir region, a discount on housing and communal services payments of 50% has been retained, there is a fixed payment of 392 rubles, but free travel on city public transport has been abolished. In the Astrakhan region there is no monthly fixed payment, but travel compensation has been established in the amount of 337 rubles, and the 50% benefit for utility bills has been replaced by a fixed payment in the amount of 718 rubles.
Thus, in order to understand what benefits a citizen who has been awarded the title “Veteran of Labor” is entitled to, it is necessary to study regional legislation. The easiest way in this case is to contact the social security authorities at your place of residence or the MFC. Employees of these organizations will explain what benefits you can count on and help prepare the documents necessary to obtain them.
For more than 20 years, upon achieving special services in their work activities, citizens have been given the “Veteran of Labor” award.
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Several categories of people can receive this status:
- The first of them are pensioners who worked during the Great Patriotic War (the period from 1941 to 1945), while being minors. The condition also includes total work experience, which must be at least 40 years for men and at least 35 for women.
- The second category of citizens includes those people who, at the official level, received honorary awards both from the Russian state and during the USSR.
Citizens who receive this status enjoy special privileges, which can be divided into:
- financial assistance in the form of additional payments;
- special in various fields.
At the same time, it is worth noting that by 2020, benefits at the federal level remained the same. Changes did appear, but in individual regions, since the final amount of benefits is determined at the regional level.
Taxpayers and objects of taxation
In case of obtaining the status of a labor veteran, first of all, one is exempt from taxation on all types of real estate. However, there is one important nuance here.
The state does not levy income tax (NDFL) on the following categories of charges:
- pension and additional payments to it;
- financial assistance in the amount of less than 4 thousand rubles from former employers;
- the veteran’s own funds, at the expense of which he paid for sanitary-resort treatment.
In addition, labor veterans are exempt from paying transport taxes, which may apply to such types of equipment as:
- motorcycles and scooters;
- cars and trucks;
- other types of vehicles.
However, there are two significant conditions:
- The vehicle's engine power must be below 100 hp. according to PTS.
- The citizen must be the sole owner of the vehicle.
It is worth noting that, like the size of benefits, income categories on which personal income tax is not charged are also regulated at the regional level.
So, for example, in some regions with a good economic situation, labor veterans may be completely exempt from land taxes. However, most often they are given a discount, which is 50% of the total fee. This is exactly the tax reduction provided by government agencies.
The legislative framework
A number of legislative acts have been developed to regulate issues of providing benefits to labor veterans.
These include:
- , implying the provision of benefits for certain types of taxation.
- and other acts of the Land Code of the Russian Federation regulating the provision of tax benefits in the land sector.
- Chapter No. 31 of the Tax Code of the Russian Federation, indicating the list of incomes of labor veterans who are not subject to taxation.
- Letter from the Minister of Finance dated January 1, 2011, explaining the circumstances of the provision of benefits for the category of citizens in question.
In addition, there is a whole list of regional bills that imply the provision of additional benefits formed on the basis of the local budget.
Property tax benefits for labor veterans
Benefits for labor veterans on real estate property taxes previously applied to all buildings owned by the “Veteran of Labor”. However, in January 2016, the provisions of the Tax Code of the Russian Federation on this issue were updated.
Now a labor veteran is allowed not to pay taxes on only one real estate property, which he can choose independently. For other types of similar property, the fee is charged in full.
A labor veteran can independently choose, which will not be taxed, from the following types:
- garages and other types of parking for personal vehicles;
- any residential property;
- a room designed for the implementation of creative projects;
- commercial real estate whose area does not exceed 50 sq.m. and which is used for agricultural or similar activities.
Despite the fact that at the moment deductions are available for only one piece of real estate, property tax benefits for labor veterans still make it possible to somewhat reduce the burden on citizens’ budgets.
Do they pay?
Since the legislation has changed somewhat since 2016, citizens of this category are forced to pay tax if they have more than one unit of real estate.
However, if a labor veteran is a pensioner, then he can count on another type of benefits that allows him to reduce government fees:
- for an apartment, deductions are equal to the cadastral value of 20 sq.m.;
- for a room－price 10 sq.m.;
- for home－ cost 50 sq.m.
But it is worth noting that such a tax applies to all types of use, in addition to issues related to the sale.
When receiving benefits, it is worth remembering that filing an application must be organized within a strictly limited time frame. Otherwise, the government agency will independently determine the property that is not subject to taxation. Therefore, you should find out in advance exactly how the registration will take place.
How to apply?
In order to find out exactly what benefits a labor veteran is entitled to, he needs to contact the regional social protection authorities. After clarification, you can begin to prepare all the necessary papers.
If a citizen finds out that some of his property may be subject to lower taxes, then he should begin collecting documents.
Copies of documents are transferred to the inspection at the place of registration. An application letter describing a specific property is also drawn up here.
Don't forget about deadlines. A single rule applies throughout Russia. According to it, documents for the current reporting period are submitted before February 1 of the next year.
Required documents
In order to correctly apply for a tax benefit, you should prepare the following package of documentation:
- passport of the citizen submitting the application;
- documents confirming the existence of rights to own property that will be subject to the benefits.
You should also fill out. If the documents are not submitted by the labor veteran himself, then his representative must attach a notarized power of attorney.
To submit all the necessary documents, you can contact the Federal Tax Service office related to the region of registration. It is also allowed to send an application via mail, by registered mail with notification of delivery to the addressee.
Some innovations will allow citizens not to pay taxes. An interesting question is what taxes pensioners in Russia are exempt from in 2020.
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The Russian state has many benefits that are aimed at different social strata of the population. Social Security also includes pensioners.
Tax exemption is not accidental, because we all know the size of pensions and the price level, which is growing every day.
Main aspects
2017 did not pass without changes, and some innovations were introduced regarding pensioners and their exemption from many types of taxes.
The main types of taxes the payment of which was considered this year were land, property and transport taxes.
If the pensioner is not exempt, then at least he has benefits for payment, and can retain part of his capital.
Where the beneficiary lives is of great importance. There are reforms that apply to the entire territory of the Russian Federation, and those that apply only in certain regions.
Initial Concepts
When paying taxes, funds go to the state budget of the country, and constitute the main amount that can be spent on the significantly important needs of the state and its entire population.
The amount of tax is set depending on the earnings of each citizen. Types of taxes:
Absolutely all taxes must be established by the Tax Code. This also applies to the concept of tax regime.
The tax regime gives the right to some regions, cities or the entire territory of Russia to exempt certain categories of citizens from paying one or another tax.
Who can apply
A special tax regime allows you to separate certain categories of the population and exempt or provide benefits from paying certain taxes.
The main reason for the release is the low income of such citizens and rationality.
Pensioners make up the majority of the total mass, which includes many categories that receive social benefits from the state:
- old age pensioners;
- citizens in the civil service who retired early;
- disabled people,
- persons who have lost their family breadwinner.
The state has federal beneficiaries on a special account, which include those awarded federal awards, titles, medals, etc.
These include those who fought in the war, liquidators of the Chernobyl Nuclear Power Plant, astronauts, etc.
Legal basis
Federal Law of the Tax Code of the Russian Federation No. 117, Article 395 indicates possible benefits for citizens that are provided when paying land tax.
Tax Code of the Russian Federation, Article 361.1. The following citizens are entitled to tax benefits for paying transport tax:
- individuals who have a vehicle weighing less than 12 tons are in the vehicle register and the amount paid for compensation for damage in this period is equal to or exceeds the amount of calculations in this period;
- if the amount paid in this period for a vehicle over 12 tons is higher than necessary;
- An individual entitled to a benefit must submit documents to grant such a right upon application.
What taxes are pensioners exempt from paying?
- transport tax benefit, if provided at the level of his region of residence;
- benefits are provided for land tax if provided by the regional authority;
- All pensioners on existing real estate are exempt from property tax.
Requirements for the payer
In order to be exempt from possible types of taxes, you must visit the Tax Service and submit documents on application that you are entitled to the desired benefit or completely exempt from payments upon retirement.
Despite some relaxations, we should not forget about the types of taxes that even pensioners continue to pay:
- if a pensioner continues to work upon retirement, he must pay income tax;
- if a pensioner has a private business or is an individual entrepreneur, then he must pay the same taxes as other citizens;
- property taxes, which include land, transport, and property taxes. These types may be on a preferential basis.
Types of taxes
Before we specifically examine special cases that are subject to exemption for pensioners, let us familiarize ourselves with the types of taxation in Russia.
Transport tax
This type is regional, and different conditions may be established for residents of a particular region.
The size of the payment will depend on the type of vehicle, more precisely its engine and its ability to pollute the environment.
The federal law on this tax has a certain basis, and regional authorities can increase the rate up to 10 times the amount.
Land
All individuals and organizations that own land are required to pay this tax. Such cases include perpetual possession, which was transferred by inheritance.
For pensioners, federal beneficiaries and people with disabilities, a state measure is provided when paying for such land; this is an opportunity to receive a deduction that is equal to 10 thousand rubles.
There are additional benefits that apply in certain regions of Russia.
Income
This type is payable only if the pensioner has additional income in addition to pension payments from the state.
Many pensioners continue to work after reaching retirement age, and therefore undertake to pay on an equal basis with other able-bodied citizens.An advantage from others will be the opportunity to receive a deduction from personal income tax or another deduction when the money was spent on education, medicine, etc.
Pensioners have the right to receive a deduction from the purchase or sale of their apartment.
Property
The state has exempted pensioners from paying this tax, but there is a limitation - they can only not pay if the pensioner is the owner of the property.
Pensioners can register such a right for only 1 property of each type. To obtain this, an application is written to the tax authority at the place of residence to obtain such a right.
The application must indicate which property you want to release, otherwise the tax office will independently decide which property to allocate the right to use for non-free use.
Terms of assistance
Benefits and exemptions have their own characteristics, which allow not all groups of pensioners to receive certain benefits.
To receive benefits or to avoid paying tax, it is necessary to personally contact the tax office at your place of residence. You can apply for benefits.
Pensioners (old age)
Old-age pensioners are entitled to the following benefits:
- Pensioners are exempt from property tax and have benefits for transport and land taxes, if this is provided by the regional authorities at their place of residence.
- Some pensioner income is exempt from personal income tax - pension, various social benefits, gifts or other material assistance from the employer.
- Payment at your own expense for trips to health-improving places and centers.
Labor veterans
- Payment of half the cost for utilities.
- Additional social payment monthly.
- Housing payment is 50%.
Tax benefits:
- If you own property, you are completely exempt from paying property tax.
- Benefit from the employer if the amount does not exceed 40 thousand rubles per year.
- Funds spent on annual trips to sanatoriums or other treatment are not taxed.
- Additional benefit paid by some regions.
Former military
Benefits for the military include a number of concessions:
- income received from dividends and other investments that are used for housing construction;
- Free housing received from the state is not subject to income tax;
- benefits for paying land and transport taxes, which are determined at the regional level.
Working
Working pensioners are provided with benefits for land, transport, some types of personal income tax and exemption from property tax.
For disabled people (groups 1, 2, 3)
Disabled people have the right to receive tax-free income from pensions, benefits, and vouchers. Tax benefits in the following types:
- Groups 1 and 2 are completely exempt from property tax if the property is inherited;
- land tax. Possibility to receive a deduction of 10 thousand rubles;
- transport tax, which gives a benefit for the purchase of transport with a 50% discount, completely exempts from tax if you own a car of up to 100 hp, which you use due to your disability.
IP
Benefits are provided for entrepreneurs, as for all other pensioners according to their categories, but when conducting personal activities they are obliged to pay contributions to the Pension Fund and the Social Insurance Fund.
What documents are required
To apply to the inspection, you must take your passport and a document that gives you the right to register:
- pensioner's ID;
- certificate of disability;
- certificate of loss of breadwinner.
Advantages and disadvantages
Having considered the possible benefits, we can highlight that pensioners this year will be able to pay less for land and transport or be completely exempt from property taxes.
In our country, different categories of citizens have the right to receive benefits, in particular when paying taxes.
Benefits can be received not only by citizens who are classified as socially vulnerable, but also by persons who have all kinds of merit.
Today we will look in detail at transport tax benefits for labor veterans, the procedure for their provision, and the features of registration and receipt.
Let's find out who should be classified as labor veterans. At the moment, the title of labor veteran is awarded on the territory of the Russian Federation. Citizens receive it for conscientious, long-term work. They are entitled to a number of benefits.
The title of veteran of labor has certain differences from the award “Veteran of Labor”. In Soviet times, a medal of the same name was already issued, but it did not provide the holder with benefits or any additional rights.
Then citizens who received such an award received benefits. This happened in 1995.
Let's consider the list of persons who are assigned the status of labor veteran:
- holders of honorary titles of the USSR, Russian Federation;
- awarded with medals;
- holders of departmental distinctive signs (in this case, the insurance work experience must be at least 5 years);
- people who worked during the Second World War without reaching adulthood;
- persons with long continuous experience are also included here (the bar for women is 35 years, and for men – 40 years).
When a specific citizen has already been awarded a title in the corresponding region, he will be entitled to receive transport tax benefits in all regions where such benefits are available.
It is important! Since 2005, there have been amendments to the legislation: in accordance with them, regional authorities have the right to formulate the procedure and conditions for assigning the title at their discretion.
Let's find out whether a retired labor veteran must pay transport tax and whether he has the corresponding benefits throughout the Russian Federation.
First of all, it is important to know the articles of the Tax Code that became the basis for paying transport tax. They are contained in Chapter 28 of the Tax Code, in articles 356-363.
In addition, the edition of the code is also important. Relevant in 2020 is the code edited by Federal Law No. 110-FZ, published on July 24, 2002.
These documents provide the most comprehensive list of all citizens who have the right to receive appropriate transport tax benefits.
Restrictions
Certain restrictions apply. In some situations, labor veterans are also required to pay transport tax, since benefits no longer apply to them.
- The total number of cars and other vehicles should not exceed one unit. When you own more than one vehicle, no benefits are provided.
- The vehicle power must be less than 100 hp. If this parameter is exceeded, the tax office refuses to provide benefits.
Thus, if you want to find out whether there are benefits for labor veterans on transport taxes, you need to have specific data.
It is worth noting that this practice was introduced in 1917. Previously, such restrictions did not apply.
To know whether a citizen is exempt from paying transport tax due to the title of veteran of labor, it is necessary to consider specific regional legislation.
The fact is that the transport fee is a property tax that is sent directly to the local budget. Accordingly, all parameters of the collection (date of payment, amount, advances) are regulated at the regional level.
This important point must be taken into account: we do not have a single federal legislative act valid throughout the country that would exempt all labor veterans, without exception, from paying taxes according to their status.
Thus, regional affiliation must be taken into account. For example, in St. Petersburg, benefits are provided exclusively to veterans of socialist labor.
In Moscow, Novosibirsk, Tatarstan and other regions, benefits are not provided. In Irkutsk and Bashkortostan, the benefit is one hundred percent, that is, labor veterans are completely exempt from paying transport tax.
It is necessary to find out whether labor veterans pay transport tax in a specific region. To do this, you can contact the regional tax service for clarification.
To obtain an exemption from payment of transport tax, you must contact the inspectorate with a package of documents.
The following papers are provided:
- application of the established form;
- copy of the vehicle passport;
- a copy of the labor veteran's certificate.
You can send documents by registered mail.
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State assistance can be quite significant for a pensioner who has worked conscientiously for many years. Therefore, it is important for such citizens to understand the procedure for applying for benefits.
Benefit concept
The following types of basic social preferences are distinguished:
- housing;
- tax;
- medical;
- on the way.
Social benefit- a benefit that has a property expression. Provided to citizens who have acquired a well-deserved status.
Tax benefit- an advantage that puts a certain category of taxpayers in a more advantageous position relative to other persons making similar contributions.
Labor veteran status
The title “Veteran of Labor” is awarded to a person for merits in the relevant field. In this way, a citizen’s conscientious performance of work over many years is celebrated.
If we take into account the entity providing the benefit, it can be federal (state assistance) and regional (assistance from local authorities).
For the first time, the title “Veteran of Labor” was enshrined in the relevant Federal Law (No. 5FZ). In the USSR, this status was not assigned; only a medal of the same name was issued, the awarding of which was perceived as moral encouragement. She did not give any privileges.
In the Russian Federation, citizens who have reached retirement age and have been awarded this title began to be provided with social support through various compensations and payments.
The rights of labor veterans are protected by law, so refusal to provide benefits can be appealed using the services of the court.
Who is recognized as a labor veteran
- persons awarded medals, orders, and certificates of honor during the USSR;
- citizens with this title who have become pensioners due to length of service;
- workers marked with distinctive signs who have worked at a single enterprise;
- “Children of war”, who worked during the Second World War and have a work experience of 40 (men) and 35 years (women).
Pensioners who have received the status of labor veterans are entitled to tax benefits. This social category is exempt from taxation on any real estate.
Also, state tax (personal income tax) is not levied on the following income:
- pension;
- additional payments to pension accruals;
- financial assistance paid by the former employer (but its annual amount should not exceed 4,000 rubles);
- own funds, from which the veteran paid for sanatorium-resort treatment.
Many people are interested in whether an honored worker is entitled to tax benefits. That's a moot point. Different rules apply in certain regions of the Russian Federation. Local social security officials will help clarify the situation. Citizens applying for a title recognizing labor merit must visit such government agencies at their place of registration. Temporary residential address does not matter here.
Types of tax preferences
Tax benefits for labor veterans may be of the following nature:
- tax withdrawal (withdrawal of a certain percentage of profit from circulation);
- preferential discount (exemption from paying a certain part of the state tax);
- exemption (the right of a veteran not to pay tax; usually this measure accompanies social programs: rehabilitation period, treatment, sanatorium-resort recovery);
- deferment of payment (if a valid reason for the delay in payment is documented, a deferment of approximately six months can be achieved, and therefore the accrual of penalties on the amount of the debt is temporarily suspended);
- tax crediting (given at interest, maximum period - 1 year);
- preferential amnesty (if a citizen who has delayed payment of the fee has legalized his income, he has the right to pay all his debts without incurring administrative or criminal liability).
Regional tax incentives
Each region sets its own contributions for land and transport, but in some places they are missing. If the local budget has additional finances, this makes it possible to introduce tax breaks on land. Veterans of labor have the right to apply for a deduction from the amount of the state tax for land plots. This benefit becomes available only after receiving a labor veteran’s certificate. Deductions for transport and land taxes will be discussed in more detail in articles specifically dedicated to these preferences.
In 2016, the Moscow government made several changes to the bill on social support for vulnerable categories of citizens. Tax preferences for labor veterans (in favor of these citizens) were also revised.
Pensioners were exempted from state property taxes and taxation of certain incomes.
Property tax
Payments in favor of the state must be deducted from real estate, economic and auxiliary buildings.
This provision of the Tax Code of the Russian Federation has acquired a new interpretation since January 2016. Previously, the amount of real estate owned by a pensioner with the status in question did not matter much. Now the discount covers only one immovable property, which the pensioner chooses at his own discretion. This could be a garage, residential, utility room, or any other similar structure that a veteran of labor considers the best option for preferential taxation. The remaining property will be charged in full.
The law provides a specific period during which the pensioner must inform the executive authorities of his decision. If the citizen does not do this on time, the inspection reserves the right to choose. In such a situation, regulations require that a benefit be issued for the object from which the largest amount of taxes is deducted. In this way, the state is trying to prevent the possible intentions of relatives of a labor veteran to use his status in their own interests by transferring real estate to him.
What kind of real estate does the benefit apply to?
Types of property to which the preference applies:
- garage, another option used as parking for vehicles;
- residential real estate (apartment, private house, room);
- a room allocated for the implementation of creative projects;
- commercial real estate with an area of no more than 50 m2, located on a site used for horticultural, agricultural and similar activities.
Other tax benefits
The share of property tax deductions from income tax can be transferred to the previous tax period. A veteran who has confirmed ownership of real estate/land plot has the right to expect a reduction in the amount of the base for property fees upon payment of interest on a loan for specific purposes (in the amount of 2 million rubles), or a loan (in the amount of 3 million rubles). You can receive deductions for 3 tax periods preceding the period when the transferable part of the property deduction was formed.
Registration of tax benefits
Finding out what tax benefits pensioners have, aka labor veterans, is only half the battle. In order to fully enjoy the benefits, you must register them correctly.
Comprehensive data on what regional tax benefits are available to retired labor veterans at their place of residence will be provided by the inspectorate’s electronic website and hotline. If you do not live in a large administrative center, you often have to contact the executive authorities not online, but by going there yourself.
If it turns out that your property may be subject to a lower government fee, you should present to the employees of the relevant inspection at the place of its registration copies of the required papers (also having the originals with you).
In the same organization, an application letter is written (the form of preparation is arbitrary), describing the object deserving tax preference. It is also possible to send documents by mail. If problematic situations arise with them, you will later need to provide the originals to employees of executive bodies.
Note! In the Russian Federation, a single rule applies everywhere: documents for the current reporting period must be submitted before February 1 (inclusive) of the next year.
List of documents
To apply for a tax benefit, you need to collect the necessary paperwork.
- First of all, you will need the applicant’s passport (other document identifying the person is most often not accepted in practice).
- You will also need an IIN. Individuals register a TIN at the tax office related to the area of their residence.
- It is issued to legal entities and individual entrepreneurs as part of other registration documents.
- You will also need to provide documents confirming the right of ownership of the property to which the benefit applies.
- A statement in the nature of a notification is drawn up according to the established template.
- If the interests of a veteran are represented, a power of attorney certified by a notary is added to the documents.
Documents can be submitted by visiting the Federal Tax Service in person, or sent by registered mail via mail / Internet (through the taxpayer’s personal account).
