Declarative procedure for granting tax benefits for transport and land taxes

Organizations that are entitled to transport or land tax benefits must submit to the tax authority an application from the taxpaying organization for a transport tax and (or) land tax exemption.

Together with him, they have the right to submit documents confirming the right to this benefit.

Deadline for submitting an application for a tax exemption to the tax authority code Russian Federation is not established. Therefore, it is advisable for an organization to submit an application for a tax benefit for 2022 during the first quarter of 2023.

A report on the calculated amounts of transport and (or) land tax, corporate property tax (hereinafter referred to as the Message) is compiled on the basis of information available to the tax authority, including the results of consideration of an application for a benefit. If the tax authority does not have information on the granted tax benefit as of the date of the Notice, the Notice will include the amounts of calculated taxes, excluding tax benefits.

In the future, the taxpayer has the right to submit to the tax authority explanations and (or) documents confirming the validity of the application of tax benefits, in particular, an application for a benefit for the relevant period.

Based on the results of consideration of an application for granting a tax benefit, the tax authority sends a notice of granting a tax benefit or a notice of refusal to grant a tax benefit.

If a taxpayer entitled to a tax benefit has not submitted to the tax authority an application for granting a tax benefit or has not reported a refusal to apply the tax benefit, the tax benefit is granted on the basis of information received by the tax authority in accordance with the Tax Code of the Russian Federation and other federal laws, starting from the tax period in which the taxpayer became entitled to a tax benefit.