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USEFUL INFORMATION FOR PENSIONERS!

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Unfortunately, pensioners learn about many benefits only from word of mouth.
Therefore, we offer you a useful article from Rossiyskaya Gazeta, the official publication for publishing the laws of the Russian Federation. If you need to go on vacation
1. Compensation for travel expenses to and from the place of rest.

Compensation can be received by non-working pensioners-northerners who receive a labor pension for old age and disability. Pensioners living in the regions of the Far North and territories equated to them (Article 34 of the Law of February 19, 1993 N 4520-1) receive such compensation once every two years. There are two options for compensation: the territorial body of the PFR can pay for the purchase of travel tickets or reimburse their cost when the citizen himself buys them. (Rules for reimbursement of expenses for paying the fare to pensioners, approved by Decree of the Government of the Russian Federation of 04/01/2005 N 176.)

If there is property
2. Transferring the balance of property tax deductions for personal income tax to previous tax periods.

A pensioner who has bought any property can compensate for part of the costs incurred. He has the right to receive property deductions for the costs of acquiring (or building) a residential building, apartment, room. The deduction also applies to the payment of interest on targeted loans and borrowings that the pensioner took out for these purposes. The deduction is provided for three tax periods preceding the period in which the transferable balance of property deductions was formed (clause 10, article 220 of the Tax Code of the Russian Federation).

A tax deduction can also be obtained if the house (apartment) was bought together with another owner. That is, the pensioner has a share.

The benefit also applies to the acquisition of a land plot, however, not any, but designed for individual housing construction. A garden plot or a piece of land used for a garden is not subject to this provision of the law. But the land plot on which the acquired residential building is located (or a share in them) can be declared and part of the money spent will be returned.

The amount of the property deduction for expenses for the acquisition (construction) of housing and the deduction for expenses for the payment of interest on a loan taken for the acquisition (construction) of housing cannot exceed 2 million rubles and 3 million rubles, respectively (clause 1, clause 3, paragraph 4 of article 220 of the Tax Code of the Russian Federation).

It is important to know! "Planck" of 3 million rubles. property tax deduction for the cost of paying interest on a housing (construction) loan is established only for loans received from the beginning of last year - from January 1, 2014 (clause 4, article 2 of the Law of July 23, 2013 N 212-FZ).

3. ATTENTION!!!!!!!!!!Pensioners are exempt from paying property tax.!

Not everyone knows this, and, having reached retirement age and having issued a pension, they continue to regularly pay receipts for property taxes sent by the tax inspectorate. In fact, according to the law, the state no longer takes such payments from pensioners !!!!!!!!!!!!!!!!!!!!!!!!!!!!

The benefit is received by pensioners (even working ones) who own a residential building, apartment, room, cottage, garage, other building, premises and structure. As in the case of a tax deduction, a zero property tax is also established if the citizen has a share in the right of common ownership (clause 2, article 4 of the Law of 09.12.1991 N 2003-1).

It is quite easy to get rid of the obligation to pay property tax annually: a document on the right to benefits (in other words, a pension certificate) must be personally submitted to the tax office (clause 1, article 5 of the Law of 09.12.1991 N2003-1). Going to the tax office, take with you not only your passport and pension certificate, but also a copy of the document.

IT IS IMPORTANT TO KNOW!!!!!!! If the pensioner submitted the necessary documents to the tax service later than the moment of retirement, the tax authorities must recalculate the tax paid to him and return the money.

Other tax incentives:

4. Exemption of part of income from income tax (PIT).

Not subject to VAT:

● the amount of state pensions and labor pensions, as well as all social supplements, regardless of whether they are federal or regional (that is, they are paid in accordance with the legislation of Russia or according to regional laws (clause 2, article 217 of the Tax Code of the Russian Federation);

● the amount of payment at the expense of the organization's own funds for the cost of sanatorium and resort vouchers, as well as the cost of treatment and medical care for former employees who quit due to retirement due to disability or old age (clauses 9, 10 of article 217 of the Tax Code of the Russian Federation);

● the amount of material assistance not exceeding 4,000 rubles. per year, provided by employers 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).

It is important to know! Certain tax benefits for retirees may be established by state or local law. We are talking about "local" taxes, the rate for taxation (whether the exemption from payment will be full or at a reduced rate) is approved by regional and local authorities.

It is important to know!
What taxes does this apply to: ● transport tax benefits (Article 356 of the Tax Code of the Russian Federation);
● land tax benefits (clause 2, article 387 of the Tax Code of the Russian Federation).

If the pensioner wants to continue working5.
Leave without pay. Working pensioners also have some advantages.

For example, an employer is obliged, on the basis of an employee's application, to provide him with unpaid leave (Article 128 of the Labor Code of the Russian Federation).

The amount of such leave (the maximum number of days provided during the year) depends on the category of pensioner:
● participants in the Great Patriotic War have the right to receive up to 35 calendar days a year;
● working old-age pensioners (by age) are allowed up to 14 calendar days a year;
● working disabled pensioners - up to 60 calendar days a year.

6. Free training or advanced training in the employment service.

Since 2013, citizens who have reached retirement age, but who do not want to interrupt their active life, can contact the employment service and undergo advanced training in their field. You can also learn another profession: undergo retraining and retraining. The service is provided free of charge.

What if there is a problem and you need help? Targeted assistance is not only money.

Targeted material assistance is provided to citizens, including pensioners, who are in a difficult life situation. The law provides that such assistance can be obtained not only in the form of money. You can get food, sanitation and hygiene products, clothes, shoes and other essentials. The law also provides for the provision of fuel, as well as special vehicles, technical means for the rehabilitation of the disabled and persons in need of outside care (clause 1, article 8 of the Law of December 10, 1995 N 195-FZ).

The regions are responsible for such assistance. At the local level, depending on the available opportunities, special documents stipulate the types and amounts of support, and the conditions for obtaining it. Therefore, when applying for help, the first thing to do is to ask for a regulation that regulates the provision of targeted assistance where you live.

The grounds and procedure for providing targeted financial assistance are provided for by the legislation of the constituent entities of Russia (that is, each region adopts its own law) (clause 2, article 8 of the Law of December 10, 1995 N 195-FZ).

For example, in Moscow there is a Regulation on the procedure for the provision of targeted social assistance by bodies and institutions of social protection of the population to citizens in difficult life situations (approved by Decree of the Government of Moscow dated March 24, 2009 N 215-PP). According to this document, Moscow provides for a one-time material (monetary) payment for elderly citizens who are in a difficult life situation and are in dire need of social support (clauses 2, 3 of the Regulations). In addition, on the basis of the provision, it is possible to provide food and clothing assistance, the provision of sanitary and hygienic and patronage and social services (clauses 4, 5, 6 of the Regulation).

Another document is in force in the Moscow Region: The procedure for providing material assistance at the expense of the budget of the Moscow Region to citizens who are in difficult situations and have a place of residence in the Moscow Region (approved by Decree of the Government of the Moscow Region dated March 10, 2005 N 162 / 7). In the Moscow region, according to this document, one-time material assistance in cash and in kind is provided for those in dire need (clauses 7, 8 of the Order).

We have given the names of these documents as an example. Similar regulations are in force in other regions of the country.

It is important to know! This house should be their only place of residence (clause 9 of the Rules).

Such assistance is provided to non-working pensioners who receive a labor pension for old age and disability, the authorities of the region. This may be a ministry, department or committee of social protection of the population of a constituent entity of the Russian Federation. Assistance is provided through subsidies from the PFR budget in the event that a social program for gasification in rural areas is adopted in the region. For example, in the Moscow region, this assistance is provided for by a program approved by the Decree of the Government of the Moscow Region dated August 22, 2013 N 636/36.

As a rule, the full amount of the cost of connecting gas to the house is not returned: part of the costs is borne by the pensioner himself. What share of the payment can be reimbursed to him is decided by each region.

9. Free medicines and vaccinations.

Elderly people have the right to receive medical care not only in the general network of polyclinics and hospitals, but also in geriatric centers and geriatric rooms. The procedure for referring patients to these organizations is established by the regions.

In addition, older people who have a disability and have not abandoned a set of social services are entitled to receive subsidized medicines. The current list of drugs includes 360 items of drugs provided as part of outpatient care, of which 228 items (63%) are vital and essential drugs (see orders of the Ministry of Health and Social Development of Russia dated September 18, 2006 N 665 and December 29 2004 N 328).

Disabled veterans are also entitled to free sanatorium vouchers. Patients undergo aftercare and rehabilitation in sanatoriums within the framework of territorial programs after high-tech treatment.

Since 2013, older citizens (from 60 to 99 years old) must undergo a medical examination (see order of the Ministry of Health of Russia dated December 3, 2012 N 1006n). Clinical examination is carried out 1 time in 3 years, with the exception of disabled veterans of the Great Patriotic War, persons awarded the sign "Inhabitant of besieged Leningrad" and recognized as disabled due to a general illness, labor injury and other reasons. These groups are screened annually, regardless of age.

The National Immunization Schedule states that citizens 60 years of age can get an annual flu shot. The start time of vaccination is announced every autumn, depending on the epidemiological situation in the region. To get vaccinated for free, you need to contact your local doctor at the clinic at the place of residence.

Prepared based on the materials of the Ministry of Labor, the Ministry of Health and the Pension Fund of Russia

Specifically - How to get targeted assistance?
Step 1. Specify the location (address) of your social security authority (at the place of registration) or the center for the provision of state and municipal services. There you will submit the necessary documents.

Step 2. Write an application. Please indicate how you can receive financial assistance.

Money can be transferred to a personal account opened in any Russian bank. You can also receive money to the account of the Federal Post Office at the place of residence or in cash, through the cash desk of the territorial division of the social security authority (clause 3 of the Procedure; clauses 3, 4 of the Regulations).

Step 3. Prepare originals and copies of documents (clauses 3, 4 of the Procedure; clauses 3, 4 of the Regulations).

You will need to submit:
● a passport or other identification document;
● document confirming registration at the place of residence (certificate from the passport office at the place of registration);
● pension certificate;
● documents confirming a difficult life situation, emergency circumstances. This can be an extract from household or house books, a certificate from the internal affairs bodies about the loss of documents and money, a certificate about a fire, a natural disaster, and so on.

Step 4. You can submit an application and documents to a medical unit or a multifunctional center in person, send it by regular mail or by e-mail with a digital signature (through the Unified Portal of State and Municipal Services).

The decision on the provision of financial assistance (or refusal) is made by officials within the time limits established in a particular region. So, for example, in Moscow a month is allotted for this (clauses 3, 4 of the Regulations), and in the Moscow region - 10 working days from the date of the pensioner's application, however, this period can be extended by decision of the head of the territorial unit up to 25 working days (clause 6 Order).

The day of application is considered the day of receipt by the territorial subdivision or the multifunctional center of the application and documents. If the documents were sent by mail, the count starts from the day they are received by the social security authority.

Step 5: Get financial help.

When you receive a notice of financial assistance, you need to contact the organization that you indicated to receive the money: a social security unit, a post office or a bank. If you were refused, you need to contact the medical unit or multifunctional center to find out the reason for such a decision. You may be required to submit any additional documents or information in order for officials to review the decision.

Dear our readers, you often report that officials do not always react to newspaper publications - they say, you never know who wrote what and where. Therefore - attention! - when demanding your own, refer to official documents: it will be easier to break through the wall of bureaucracy.

"Rossiyskaya Gazeta" - Week No. 6525 (253)

Now let's take a closer look at some of the perks.
Tax relief on real estate tax for pensioners.

The law on taxes on property of individuals (No. 2003-1 of December 9, 1991, article 4, clause 2) states that pensioners (as well as disabled people of groups I and II, disabled from childhood) do not pay tax on buildings, premises and structures . According to this paragraph of the law, pensioners who own residential premises, non-residential premises, apartments, houses, dachas, garages and other buildings and structures do not pay real estate tax, regardless of the number of such premises, buildings and structures located in pensioner property. To receive this benefit, you need to contact the tax office at the location of these buildings, premises and structures with a request to provide a tax benefit on real estate.

Tax incentives for land tax for pensioners.

The land tax is classified by the tax code as a local tax. The Tax Code did not include ordinary pensioners in the list of categories of persons exempt from paying land tax.

But the code (according to paragraph 2 of article 387) allows local authorities to establish tax benefits for certain categories of citizens. In view of the above, pensioners need to contact the local authority in the territory where the land is located to resolve the issue of granting them a tax benefit for paying land tax.

The Tax Code established a tax exemption for paying land tax only for Heroes of the USSR, Heroes of the Russian Federation, veterans of the Second World War, combatants, Chernobyl victims and victims of nuclear weapons testing.

Benefits for buying a home.

All citizens of Russia who pay income tax, in the case of buying a home, are entitled to a refund of part of the amount spent on its purchase. A tax deduction is the amount by which the tax authorities reduce the taxable base of income received by a citizen.

The maximum amount of tax deduction is 2,000,000 rubles. 13% income tax will not be removed from this amount. And for this, the maximum refund amount is 260,000 rubles.

Citizens who live only on a pension or allowance and do not have taxable income cannot take advantage of this benefit. But if they had taxable income in the three years preceding the purchase, then such retirees can receive a tax deduction for the purchased housing. According to the law (No. 330 FZ of November 21, 2011), pensioners who have bought a home have the right to postpone the income tax payment period for three years, that is, receive a deduction no later than three years after retirement. For example, a pensioner retired on December 31, 2013 and bought a house in 2014, then he can count on a property deduction for the previous three years when he paid income tax. To do this, immediately after buying a home, submit documents to the tax service. If a pensioner purchases housing in 2015, he will receive a property deduction for two years, in 2016 - for one year.

Benefits for pensioners from local and regional authorities.

Each municipality has developed its own list of benefits to support the poor and pensioners.
In many of them there are benefits for public transport, surcharges for food and medicine, and transport tax benefits. You need to find out about the full list of benefits for pensioners from the local budget at the local social protection authority. Reimbursement for utilities and housing.

The state helps families and single citizens whose share of expenditures on utility bills and housing exceeds the allowable regional share of their total family income.
Each region legislates its own maximum allowable share of such expenses, calculated on the basis of regional standards. To receive a subsidy, one condition must be met - the absence of debts on payment of bills for housing and communal services. To apply for a housing subsidy, you must contact your local social security office.

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