1. There is a complete or partial loss of working capacity;
2. There is a need for constant care (for example, a bed patient, declared incompetent);
3. Limbs are missing;
4. There are incurable diseases;
5. The psyche is broken;
6. Lost one of the internal organs;
7. Severe hearing or visual impairments are noted.

What tax benefits are provided to disabled people of the first and second groups

• passport and a copy of the pages indicating information about the person (2 and 3 pages);
• Title and vehicle registration certificate (copies of these documents are additionally attached);
• documents confirming the right to receive benefits (pension certificate, veteran's certificate, certificate from the clinic, and so on).

Which of the citizens of the Russian Federation is exempt from paying transport tax

If you are interested in the question of whether a disabled person of group 2 is exempted from paying transport tax, it can be noted that despite some differences in the field of transport taxes, in the bulk of the regions of the Russian Federation the following categories of citizens are completely exempted from paying them:

What categories of citizens are exempt from paying transport tax

From now on, it is clear whether disabled people of the 2nd group pay the transport tax. In fact, this question does not have a clear answer. As noted earlier, it all depends on the region where the person lives. In practice, disabled people of groups 1 and 2 can either be completely exempted from this payment or receive a 50% discount.

Do people with disabilities of the 2nd group pay the transport tax in the Russian Federation

If we are talking about taking advantage of the benefits received, then you should also visit the tax office to make a calculation there. For those who cannot walk around the institutions on their own, it is necessary to call a notary to certify all documents and their photocopies, as well as to issue a power of attorney to the person who will draw up all the benefits.

Disabled people of the 2nd group are exempted from paying transport tax

disabled people of groups I and II who have motorized wheelchairs and cars with a power of up to 100 hp. Certificate of medical examination, indicating the disability group 100 in relation to one vehicle upon a written application from the owner Kaliningrad

Transport tax benefits for the disabled in 2019: 1, 2, 3 groups

Passenger cars specially equipped for use by disabled people, as well as cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through the social protection authorities in the manner prescribed by law.

Transport tax benefits for disabled people of groups 1, 2 and 3

Benefits are provided only for a certain period, the maximum duration of transport tax exemptions is 3 years. After three years, you must again contact the tax office and repeat the procedure for submitting documents. You can make such an extension of the duration of benefits indefinitely.

Who is exempt from paying vehicle tax

Group 3 disability also implies serious illnesses. A person has disorders due to which he cannot be considered healthy. The disease interferes with a full life and creates certain difficulties. The 3rd disability group includes people with severe diabetes, Parkinson's disease, some congenital diseases, certain diseases of the cardiovascular and nervous systems.

Benefits and concessions on transport tax for the disabled

1. the right to a paid trip for one to the place of treatment;
2. the right to purchase medicines at the expense of budgetary funds (a fifty percent discount is provided for working disabled people), dressings, special medical devices prescribed by doctors or prescribed by the conclusion of a medical and social examination;
3. the right to purchase orthopedic shoes and free limb prosthetics;
4. the possibility of dental prosthetics at the expense of public funds;
5. free travel in urban public transport (the law does not provide for benefits for travel in a taxi, including fixed-route taxis);
6. enrollment in educational institutions out of competition, if the entrance exams were successfully passed, in addition, a higher scholarship is provided for those students who study full-time;
7. the right to a shortened working week and long holidays at their own expense (35 hours and 60 days, respectively).

What tax benefits will be in 2019 for people with disabilities of group 2

Hello. No, you have acquired from us responsibility for the downtime of the latter until his death, you can receive it only if you need to register the right to receive social benefits for major repairs with an apartment (if you live), then in accordance with Article 11 of Federal Law 173-FZ dated 25 June 1998 60-FZ On insurance premiums to the Pension Fund of the Russian Federation (registration)
citizens as those in need of residential premises must have with them documents confirming the ownership of the residential premises.
Article 16 the same grounds established by Article 51 of the Housing Code of the Russian Federation.
Thus, your mother does not have a departure, neither you, but at the same time your son is on the territory of the Russian Federation, but in accordance with the norms of Article 220 of the Tax Code, it is considered that you cannot be expelled during the marriage. Immediately after answering your questions, you do not need to, because they are unlikely to give you in no hurry. Receive privatization at the same time is not issued and applies to ownership of 1 2 shares in the apartment.

Is a disabled person of group 2 exempt from paying transport tax

In the Russian taxation system, there is a tax fee for the ownership and use of vehicles. But some categories of citizens are entitled to benefits, the meaning of which is the complete or partial exemption from the obligation to pay this tax. These beneficiaries include persons with disabilities, since the duties of the state include their protection and material support.

Transport tax for the disabled in 2019-2019 - 1, 2, 3 groups

For people who have the most severe form of disability, there is a discount on the payment of vehicle tax in the amount of 75 or 50% of the regular cost. Some people in this category are completely exempt from paying transport tax, but only under special conditions.

Transport tax benefits for the disabled in 2019

The local authorities are in charge of changing the requirements for the environmental performance of a car, its years of production, type and type, categories and other criteria. The month of registration of your vehicle with the traffic police, as well as the month of its removal, will be taken into account in full, since there is no calculation by day.

Transport tax for disabled people of the 3rd group: are there any benefits and exemptions

The first group of disability gives the right not to pay transport tax, but with some reservations. The fact is that this type of state fee is regional. Each subject independently decides how this right will be implemented in a particular region.

What tax benefits are provided for disabled people of group 1

31 Aug 2018 161

Disability of the 1st group: the rights of the disabled

According to the law "On the Social Protection of the Disabled in the Russian Federation" dated November 24, 1995 No. 181-FZ, a person with certain health disorders is recognized as a disabled person. Such citizens are characterized by the presence of persistent disorders of body functions, which, as a rule, are caused by diseases or injuries that led to a limitation of life and the need for social protection.

The right to social protection

Disability of the 1st group is assigned to citizens with the most severe health disorders. The main purpose of recognizing a person as a disabled person is to provide a citizen with the necessary social assistance. The right to social protection is the basic and inalienable right of every citizen who has received the status of a disabled person.

Social protection includes some government guarantees. The authorities undertake to support the disabled person by providing legal, economic and social measures.

Citizens who have received the status of a disabled person in the manner prescribed by law will be provided with conditions for overcoming and compensating for restrictions.

State bodies provide social support to disabled people in order to bring their life opportunities closer to those of other citizens of Russian society.

Other inalienable rights

In addition, every citizen legally recognized as a disabled person has the right to:

1. For medical assistance.
2. Access to the information. This right is ensured through the creation of audio literature for the visually impaired, the publication of books written in special fonts for the visually impaired. The provision of city libraries with educational and methodological and information and reference literature for the disabled is being carried out. Authorized bodies provide assistance to persons with disabilities in obtaining sign language and sign language interpretation services. Citizens are provided with specialized equipment and means for the perception of sign language in hearing disorders.
3. Access to social infrastructure facilities. State bodies are taking measures to provide disabled people with wheelchairs and guide dogs. This gives citizens the opportunity to freely access residential and public buildings, places of recreation, and transport communications. The construction and planning of structures are carried out taking into account the installation of facilities that provide access for disabled people to these buildings. Parking lots of various organizations provide places for the disabled.
4. The right to housing. State bodies carry out work to improve the living conditions of citizens recognized as disabled. Citizens in need are provided with housing. They can expect to have their rent reduced in line with the benefits provided.
5. Education. A list of diseases is provided that allow citizens to study at home, and institutions have been created that teach adapted general education programs.
6. Labor employment. At the same time, the law establishes a reduced working time for disabled people of the 1st group. The period of labor activity per week should not exceed 35 hours.
7. Material benefits in the form of various pensions, allowances, insurance payments, payments in connection with compensation for harm and other compensations.
8. Social services, which involves the provision of medical and household services. They can be provided to a disabled person at the place of residence or treatment. To the types of such services in accordance with Ch. 6 of the Federal Law "On the basics of social services for citizens in the Russian Federation" dated December 28, 2013 No. 442-FZ can be attributed to:

• Home care, which includes:
• Catering, grocery shopping.
• Assistance in the purchase of medicines, medical products.
• Assistance in purchasing essential items.
• Assistance in obtaining medical and legal assistance.
• Assistance in the organization of funeral services.
• Semi-stationary services when a person is in a department of a social service institution.
• Stationary services that are necessary when a citizen is in a boarding house, boarding house.

Urgent social service, which involves the provision of assistance:

• in a one-time purchase of food;
• provision of clothing;
• provision of basic necessities;
• one-time provision of medical care;
• obtaining temporary housing;
• legal aid organizations;
• organization of emergency medical and psychological support, as well as
• social advisory assistance.

Creation of public associations organized to protect the rights and interests of the disabled.

Disability pension

In accordance with paragraph 1 h. 2 Article. 28.1 of the law of November 24, 1995 No. 181-FZ, disabled people of the 1st group receive monthly payments in the amount of 2,162 rubles. This amount is subject to indexation, which results in its annual increase. In 2019, the monthly allowance is 3,782.94 rubles.

In addition, a disabled person is entitled to receive a disability insurance pension. Formula for its calculation:

SP \u003d PC x C + FV,

where SP - disability insurance pension;
PC - the sum of all annual pension coefficients (points) of a citizen;
C - the cost of one pension point as of the day from which the pension is assigned;
PV - fixed payment.

Added to this is a fixed fee. In 2019, this is 10,668 rubles 38 kopecks for the disabled of the 1st group, 5334 rubles 19 kopecks for the disabled of the 2nd group, and 2667 rubles 09 kopecks for the disabled of the 3rd group.

Benefits for the disabled

Social benefits

The Law "On State Social Assistance" dated July 17, 1999 No. 178-FZ provides a list of benefits for citizens who have gone through the procedure for recognizing a disabled person of the 1st group. These persons can count on such social benefits as:

• Obtaining medicines and other medical devices and products.
• Obtaining, in the presence of medical indicators, vouchers for sanatorium treatment for the prevention of diseases, as well as vouchers to sanatorium organizations. The maximum possible time for a disabled person to stay in treatment depends on the type of illness or injury. As a general rule, treatment lasts up to 18 days. If a disabled person visits an institution due to diseases or consequences of injuries of the spinal cord and brain, then the period of treatment is extended to a maximum of 42 days.
• Free travel on suburban rail transport.
• Free travel on intercity transport if the disabled person goes to the place of treatment or back.
• Free travel on suburban and intercity transport, as well as a ticket to sanatorium organizations is provided free of charge to persons accompanying disabled people of the 1st group.

tax incentives

Disabled people of the 1st group are provided with a number of tax benefits. To get to know your rights in detail, a citizen will need to study the norms of tax legislation.

Property tax

Objects of taxation in accordance with Art. 407 of the Tax Code of the Russian Federation recognizes real estate. Citizens who own such property make regular tax payments. The legislator releases disabled people of the 1st group from the obligation to pay property tax in respect of certain types of property.

Land tax

The land tax in relation to the disabled is not canceled, however, Part 5 of Art. 391 of the Tax Code of the Russian Federation allows them to count on a decrease in its value. Thus, according to the Tax Code of the Russian Federation, citizens recognized as disabled of the 1st and 2nd groups are entitled to a reduction in the tax base for land tax by an amount equivalent to the cadastral value of 600 square meters of land.

Muscovite social card

Disabled people of the 1st group living in the capital can become recipients of a Muscovite social card (). Such plastic cards, to which, if desired, you can transfer money, help people with disabilities receive social assistance.

Citizens who have received the status of a disabled person of the 1st group and a social card of a Muscovite are entitled to free travel in public and railway transport, discounts for services in hospitals, pharmacies and shops.

Disability Criteria

The order of the Ministry of Labor and Social Protection of the Russian Federation dated December 17, 2015 No. 1024n contains an exhaustive list of criteria that allow citizens to be classified as a certain disability group.

So, persons can be recognized as disabled of the 1st group if they have a health disorder, accompanied by a significant disorder of body functions, which leads to a limitation of life and causes the need for social protection.

Types of disability

Among the main restrictions experienced by disabled people of the 1st group are:

• A pronounced violation of the ability to self-service, that is, the ability to fulfill physiological needs, to conduct household activities. In the presence of such disorders, a person cannot serve himself. He is completely dependent on outside help.
• Pronounced impairment of the ability to move, that is, the ability to move while maintaining balance. With such a disorder, a disabled person of the 1st group has a complete inability to move, he needs regular help.
• Pronounced impairment of the ability to orientate. The face suffers from disorientation and needs external support.
• Severe impairment of the ability to communicate, which involves the complete absence of the ability to communicate.
• A pronounced violation of the ability to control one's behavior, that is, the inability of a disabled person to control himself. This condition is not amenable to correction, which creates a constant need to monitor the patient.
• Severe learning impairment implies an inability to any kind and method of learning.
• A pronounced violation of the ability to work means that a person is contraindicated in labor activity or he cannot carry it out.

How to get disabled status

Decree of the Government of the Russian Federation dated February 20, 2006 No. 95 contains norms describing the procedure for obtaining the status of a disabled person of the 1st group by a citizen.

Preparation of title documents

Preparatory actions during the registration of disability involve a visit to the attending physician of a citizen. The specialist will acquaint the patient with the conditions and procedure for obtaining the status of a disabled person, tell him what documents he needs to prepare.

Don't know your rights?

A package of documents required for recognition of disability

Among the main documents that a citizen needs to collect, it should be noted:

• Direction for examination, which is compiled directly by the attending physician of the patient. In the direction, the doctor reflects information about the state of health, the degree of dysfunction of the body, compensatory possibilities and rehabilitation measures taken in relation to the person.
• Application for medical and social examination. It can be filled in by the citizen entitled to receive a disability, or by his representative.
• Citizen's passport.
• Income statement.
• Act on industrial injury or occupational disease.
• An outpatient card obtained in the medical institution where the patient is observed.
• Characteristics from the place of work or study.

Conditions for recognition of disability

The legislation contains a list of conditions without which citizens cannot be recognized as disabled.

Such conditions put forward certain requirements for the state of a citizen who wants to apply for disability, namely:

• A citizen must have a violation of health and a persistent disorder of body functions.
• The person must be restricted in life in accordance with the list of disability criteria.
• A candidate for disability must be in need of social assistance.

If only one of the listed conditions is met, then the citizen cannot be recognized as disabled. This status is recognized only for a person whose condition implies compliance with all the specified conditions.

The work of the medical commission for the examination

Where is the examination carried out?

Recognition of disability occurs on the basis of the results of a medical and social examination.

Having collected the necessary documentation, the citizen goes to the bureau that conducts the examination at the place of his residence.

If a citizen is unable to move, as is the case with disabled people of the 1st group, the examination will be carried out at the applicant's home. If a citizen is on inpatient treatment, the examination will be carried out in this medical organization.

Who is involved in the examination

Expertise should be carried out by specialist doctors, as well as bureau employees who specialize in the rehabilitation of citizens and social work. In addition, a psychologist is among the members of the expert commission.

The purpose of the examination is to establish the structure and degree of restriction of the citizen's life, as well as the level of his rehabilitation potential.

The essence of the examination is:

• in the examination of the applicant;
• analysis of the title documents provided to them;
• the study of the social and living conditions of a citizen;
• analysis of the psychological state of the person;
• studying the marital status and labor opportunities of a citizen.

Medical Specialist Protocol

The norms of the order of the Ministry of Labor of Russia dated December 29, 2015 No. 1171n indicate that, when conducting an examination, specialists from the bureau draw up a protocol. The specified order contains a standard form according to which the document is drawn up.

As a rule, it contains information established as a result of the examination of the applicant and concerning:

• date of receipt of the application for participation in the ITU;
• the date and time of the inspection;
• information about the candidate for obtaining the status of a disabled person of the 1st group;
• family status of a citizen;
• information about education and labor activity of a person;
• data on the procedure for conducting the inspection;
• clinical and functional data obtained during the examination;
• causes of disability;
• conclusions of the specialists of the bureau;
• information about ongoing activities for habilitation and rehabilitation.

The finished protocol is signed by each of the medical specialists who conducted the examination, as well as by the head of the expert organization.

The document must contain an imprint of the seal of the bureau whose employees conducted the medical and social examination.

Act of medical and social expertise

In the act of medical and social examination, the specialists who conducted the examination indicate their decision to recognize the citizen as disabled.

Order of the Ministry of Labor of Russia dated April 13, 2015 No. 228n regulates the form of the act drawn up as a result of a medical and social examination.

In this act, you can find important information such as:

• Information about a citizen who has the right to receive a disability.
• The decision made as a result of the examination of a citizen, which includes:
• characterization of the type and degree of health disorders of the person and limitations of his life activity;
• the assigned disability group or a record of refusal to award it.
• Reasons for the acquisition of disability by a citizen.
• The degree of disability of a citizen.
• The date on which the recertification is scheduled.

The drawn up act is certified by the signatures of specialists and the head of the bureau. The act of conducting the ITU is kept in the bureau for at least 10 years.

Disability Recognition

How is a disability decision made?

The results of the survey are discussed by experts. The decision of the commission that conducted the medical and social examination of a citizen to establish disability is taken by a majority of votes. All specialists participating in the examination of a citizen participate in the voting.

The decision of the commission that conducted the examination is announced to the citizen or his representative in the presence of the experts who carried out the examination. If necessary, experts give explanations regarding the content of their decision.

Disability Award Results

If a citizen was assigned the status of a disabled person of the 1st group, then he must remember that such a status is established for 2 years - until the next re-examination.

A citizen who has been recognized as disabled will receive a disability document and an individual rehabilitation program.

Employees of the bureau that conducted the examination will send an extract on the decision of the commission to the pension authorities that charge payments to the disabled person.

This extract is sent electronically or on paper within 3 days from the date of the decision to recognize the person as disabled.

Refusal to recognize the disability of the examined citizen

Citizens who have been denied recognition of disability can appeal the decision of the commission. Complaints are submitted to the main bureau within a month.

After receiving the complaint, the main bureau will appoint a new examination, as a result of which a final decision will be made on the complaint of the dissatisfied citizen. A new examination will be carried out no later than 1 month from the date of receipt of the citizen's application.

The decision of the main bureau can be appealed to the Federal Bureau within 1 month. This body will also set the date for a new examination of the person no later than 1 month from the date of receipt of the application.

The decisions of each of these bureaus can be appealed by citizens or their legal representatives in court.

Thus, citizens whose state of health meets the criteria described in regulations can apply for an examination to establish disability. According to the results of the examination, medical specialists will make a decision on recognizing the person as a disabled person of the 1st group.

Medical In addition to the free provision of medicines, which is part of a set of social services, people with disabilities are provided with the following benefits:

• free prosthetics with domestic materials in medical institutions and clinics of the country;
• free travel to the place of treatment without payment, regardless of its distance from the place of residence of the citizen, but within the Russian Federation;
• providing the necessary assistive devices such as crutches, wheelchairs and orthopedic shoes;
• allocation of a guide dog, if available and necessary;
• free sanitary and preventive annual rest (1 accompanying person is allowed, who also does not pay for accommodation).

Tax In the upcoming 2018, some changes will be made in the amount of cash payments for different categories of people with disabilities.

Benefits for disabled people of group 1 in 2018

Other educational benefits for this category of citizens:

• upon successful passing of exams, a person with limited mobility can receive a higher or secondary specialized education out of competition);
• 50% increased scholarship;
• provision of special literature, other additional means for training;
• services of a sign language interpreter when studying at a secondary vocational or higher educational institution (free of charge).

Housing Persons with Disabilities have the right to demand improvement of living conditions on legal grounds. For example, wheelchair users should be provided with special ramps to the house, as well as widened doorways in the common house territory and directly in the apartment.

To implement this, it is necessary to apply with a written application to the Department of Social Protection of the Population or the guardianship and guardianship authorities.

Is a disabled person of group 1 exempt from paying a loan

The commission can make a decision without the personal presence of a citizen on the basis of a medical record. Major diseases There are a number of diseases for which 1 non-working disability group is unconditionally assigned.
These include:

• complete loss of vision in both eyes;
• oligophrenia;
• dementia;
• renal diseases that caused chronic severe renal failure;
• amputation of limbs;
• cancerous tumors with metastases;
• paralysis of the musculoskeletal system;
• congenital absence of some internal organs.

Where to apply for benefits After receiving the decision of the medical commission, you must contact the Department of Social Protection of the Population and the Pension Fund at the place of residence of the disabled person.

Benefits for disabled people of group 1 in 2018: social payments and services

Info

In 2018-2019, the required set includes:

• free travel in public transport;
• provision of medicines according to a doctor's prescription;
• a free ticket to a dispensary, a sanatorium for treatment (provided annually).

Benefits for disabled people of the 1st group in 2018 Persons who have harmed themselves due to the use of drugs or alcohol cannot qualify for disability of the 1st category. So, if the examination has established that during the injury or chronic disease that led to the restriction of the work of organs and systems, the person was in a state of intoxication, then he may be denied a disability.

Do people with disabilities get a loan of 1-3 groups in Russia

There are no laws that would give such categories of citizens, even a delay in the payment of a loan obligation. Another thing is that it becomes impossible to collect debts from such a citizen, in the absence of property, since with a social pension assigned due to disability, the service bailiffs have no right to withhold money, and, as I understand it, your sister has no other income at the moment. Therefore, if you have a really difficult financial situation and you are not able to pay loans in full, I recommend simply refusing to pay them and wait for a court decision, while transferring ownership of all movable or immovable property (with the exception of the only housing) under donation agreements to relatives. This will allow, quite legally, but not quite honestly, to get away from loans.

Can a disabled person of the first group not pay on previously received loans.

Attention

Public opinion to the question "Do they give loans to the disabled in banks?", Answers almost unambiguously and negatively. At least, based on the statements and life stories given on Internet forums.

However, it is hardly worth trusting public opinion on an issue affecting the activities of banks. After all, it (society - ed.) does not like money bags and is always ready to speak out about them in a negative way.

Which Russian bank gives loans to people with disabilities? The answer to this question is discouragingly short: everything. Yes, indeed, all Russian banks provide loans to people with disabilities.

For the simple reason that people with disabilities are just as full citizens of their country as everyone else.

Benefits and allowances for disabled people of the first group: list and design features

When can a disabled person need a loan? Many people with disabilities, regardless of their group, have the right to receive material assistance from the state: disability pensions, allowances, benefits, etc. But there is not always enough money from state benefits. In such cases, people with disabilities go to banks to get a loan.
However, do they provide loans? It is here that the disabled face “reinforced concrete walls” because of the distrust of credit organizations. Of course, both sides can be understood here. It is difficult for people with disabilities to lend money. Because often from the income they receive (in the form of pensions or benefits), most of the money is spent on the purchase of drugs or medicines needed for rehabilitation or to maintain the normal functioning of the body.

What benefits are provided to disabled people of group 1 from the state. allowances and payments

This assistance is paid regardless of how old the patient is. After the assignment of the first group, a person is assigned a monthly subsidy.
Even students have the right to count on a pension. In addition to it, the disabled receive compensation payments every month. In 2018, their amount was 3137.6 rubles, and the money can be spent on any needs without restrictions. Funds are allocated from the federal budget to the Pension Fund, which transfers them to the individual account of a citizen. Since not all disabled people are able to receive money on their own, trustees or guardians appointed by the court when declaring a person incompetent can do this for them.

The role of guardians is played by family members, close or distant relatives, strangers who provide care for the incapacitated.

Benefits for disabled people of the 1st group

In both departments, it is required to write an application for the provision of due benefits - for each benefit, its own application. Required Documents In addition to the application, you will need to attach the following documents:

• a certificate from a medical institution and its copy;
• passport of a citizen with disabilities and its copy;
• work book and its copy, if any;
• developed individual rehabilitation program.

The time for consideration of an application in the Pension Fund is 10 working days, in the Department of Social Protection - up to 14 calendar days for certain types of benefits.

You must apply for benefits within three days of receiving a medical opinion. In case of a delay, you need to renew the certificate, since its validity period is 3 business days.

What are the benefits for a disabled person of group 1

Medical benefits In addition to the free provision of medicines included in the set of social services, a disabled person can count on the following privileges:

• free prosthetics (including teeth) with domestic materials in domestic clinics and medical institutions;
• free travel to the place of treatment, regardless of its distance from the place of permanent residence, within the Russian Federation;
• free provision of orthopedic shoes, as well as the necessary assistive devices (for example, crutches or a wheelchair).

In some cases, if possible, a disabled person may be allocated a guide dog, the maintenance of which is carried out from federal funds. This measure is most often implemented in large cities where there are centers involved in training such dogs.

In accordance with paragraphs 1 and 2 of Art. 207 of the Tax Code of the Russian Federation, individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources in the Russian Federation and are not tax residents of the Russian Federation, are recognized as payers of personal income tax.

Thus, from the content of this article it follows that individual persons, including persons with disabilities, who receive income, can be payers of personal income tax. At the same time, in accordance with Art. 217 and 218 of the Tax Code of the Russian Federation, taxpayers with disabilities are entitled to certain tax benefits.

According to the rules of Ch. 23 of the Tax Code of the Russian Federation in relation to people with disabilities who receive income, two types of preferential taxation are provided:

1) in the form of exemption of income from personal income tax (Article 217 of the Tax Code of the Russian Federation);

2) in the form of providing standard tax deductions (Article 218 of the Tax Code of the Russian Federation).

The following payments are not subject to income tax.

1. Amounts spent on the purchase by the organization of vouchers for disabled people who are not working in this organization to sanatorium-resort and health-improving institutions (except for tourist ones) located on the territory of the Russian Federation.

At the same time, it should be taken into account that only those expenses of the organization for compensation are exempted from personal income tax, which, in accordance with the norms of Ch. 25 of the Tax Code of the Russian Federation are not classified as expenses that are taken into account when determining the tax base for corporate income tax (clause 9 of article 217 of the Tax Code of the Russian Federation).

2. Amounts paid by public organizations of the disabled for the provision of medical services to the disabled (paragraph 2, clause 10, article 217 of the Tax Code of the Russian Federation).

Moreover, these incomes are exempt from taxation in case of non-cash payment by employers and (or) public organizations of the disabled, religious organizations, as well as charitable organizations and other non-profit organizations, one of the goals of which, in accordance with the constituent documents, is to promote the protection of the health of citizens, medical organizations of expenses for provision of medical services to taxpayers, as well as in the case of issuing cash intended for these purposes directly to the taxpayer (members of his family, parents, legal representatives) or crediting funds intended for these purposes to taxpayers' bank accounts (clause 10 of Art. 217 of the Tax Code of the Russian Federation).

3. The amount of payment for the disabled by organizations or individual entrepreneurs of technical means for the prevention of disability and the rehabilitation of the disabled, as well as the amount of payment for the acquisition and maintenance of guide dogs for the disabled (clause 22, article 217 of the Tax Code of the Russian Federation).

4. Amounts of financial assistance within the limits of 4 thousand rubles provided by employers to their employees, as well as to their former employees who quit due to retirement due to disability or age (clause 28, article 217 of the Tax Code of the Russian Federation).

5. Compensation by employers to disabled people of the cost within 4 thousand rubles. medicines purchased by them (for them), prescribed by their doctor. At the same time, the benefit can be used only if the medicines are prescribed by a doctor and there are documents confirming their purchase (clause 28, article 217 of the Tax Code of the Russian Federation).

6. Amounts of material assistance within the limits of 4,000 rubles provided to the disabled by public organizations of the disabled (clause 28, article 217 of the Tax Code of the Russian Federation).

7. Assistance in cash and in kind, as well as gifts received by disabled veterans of the Great Patriotic War and their widows in the amount not exceeding 10 thousand rubles. for the tax period (clause 33, article 217 of the Tax Code of the Russian Federation).

8. And also some others.

A tax benefit in the form of standard tax deductions, by which the tax base for income is reduced, for which a tax rate of 13% is provided (clause 3, article 210 and clause 1, article 224 of the Tax Code of the Russian Federation), is provided to taxpayers with disabilities in in accordance with Art. 218 of the Tax Code of the Russian Federation.

The first tax deduction in the amount of 3 thousand rubles. for each month of the tax period applies to the following categories of persons with disabilities (clause 1 clause 1 article 218 of the Tax Code of the Russian Federation):

1) persons who received a disability as a result of the disaster at the Chernobyl NPP from among the persons who took part in the liquidation of the consequences of the disaster within the exclusion zone of the Chernobyl NPP or engaged in operation or other work at the Chernobyl NPP (including temporarily assigned or seconded), military personnel and persons liable for military service, called up for special training and involved in the performance of work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, regardless of the location of these persons and the work they perform, as well as persons in command and rank and file of the internal affairs bodies, the State Fire Service, passing (passing ) service in the exclusion zone, persons evacuated from the exclusion zone of the Chernobyl nuclear power plant and resettled from the resettlement zone or voluntarily left these zones, persons who donated bone marrow to save the lives of people affected by the disaster at the Chernobyl nuclear power plant, regardless of time, elapsed from the date of the bone marrow transplantation operation and the time of development of disability in these persons in this regard;

2) persons who became disabled, received or suffered radiation sickness and other diseases as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River from among the persons:

in 1957-1958, who took (including temporarily sent or seconded) direct participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those employed in work to carry out protective measures and rehabilitate radioactively contaminated territories along the Techa River in 1949-1956;

those who took (including those temporarily sent or seconded) in 1959-1961 directly involved in the elimination of the consequences of the accident at the Mayak production association in 1957;

evacuated (relocated), as well as those who voluntarily left settlements that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, including children, including children who, at the time of evacuation (resettlement) were in a state of intrauterine development, as well as military personnel, civilian personnel of military units and a special contingent who were evacuated in 1957 from the zone of radioactive contamination;

living in settlements exposed to radioactive contamination as a result of an accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River, where the average annual effective equivalent dose of radiation as of May 20, 1993 was more than 1 mSv (in addition, compared with the level of natural radiation background for a given area);

those who voluntarily left for a new place of residence from settlements that were exposed to radioactive contamination as a result of an accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River, where the average annual effective equivalent dose of radiation as of May 20, 1993 was more than 1 mSv (additionally compared with the level of natural background radiation for the area);

3) invalids of the Great Patriotic War;

4) invalids from among military personnel who became invalids of groups I, II and III due to injury, concussion or injury received in the defense of the USSR, the Russian Federation or in the performance of other duties of military service or received as a result of an illness associated with being at the front, or from among former partisans, as well as other categories of disabled persons, equivalent in terms of pension provision to the specified categories of military personnel (clause 1, clause 1, article 218 of the Tax Code of the Russian Federation).

The second standard tax deduction in the amount of 500 rubles. for each month of the tax period, it is provided to the following categories of persons with disabilities (clause 2, clause 1, article 218 of the Tax Code of the Russian Federation):

1) disabled since childhood;

2) disabled people of groups I and II.

Please note that in accordance with paragraph 2 of Art. 218 of the Tax Code of the Russian Federation, taxpayers entitled to more than one of the above standard tax deductions are granted the maximum of the corresponding deductions. Thus, if a taxpayer is simultaneously entitled to deductions in the amount of 3,000 and 500 rubles, then a deduction in the amount of 3,000 rubles will be applied to the income of a disabled person.

To receive a standard deduction, you need to contact the employer from whom you receive income from which personal income tax is calculated and withheld, with a corresponding application. You must attach proof of your eligibility for the standard deduction with your application. As a rule, this is an ITU certificate (or other similar document) that indicates the degree of disability and its cause (for example, a consequence of the disaster at the Chernobyl nuclear power plant, a wound received during military service, a disease associated with being at the front, etc. .).

The application can be submitted to the employer at any time during the tax period (calendar year).

In some cases, you must contact the tax authority to receive standard deductions.