Tax benefits for disabled people of group 3: list and rules for obtaining

Today, according to the latest research, almost every 15 people in the Russian Federation are disabled group 3.

Despite the fact that this group allows its owner to work, the legislation provides for certain pensions and benefits, including taxes, that can help improve life.

But the problem is that few people know about their rights, and therefore do not carry out the procedure for registering them.

So, what tax benefits are provided for disabled people of group 3? What documents are needed to complete them?

The legislative framework

Today, there is a certain legislative framework that guarantees every disabled person of group 3 certain social and tax benefits.
In particular, we are talking about the following laws :

Art. 17 of the Tax Code of the Russian Federation, which determines the main aspects in the issue of providing tax benefits for this category of citizens;
Art. 56 of the Tax Code of the Russian Federation, which determines the conditions for obtaining tax benefits for each category of disabled people;
Article 1 of the Federal Law “On the Protection of Disabled Persons”, which determines the conditions and procedure for obtaining disabled status on the territory of the Russian Federation;
Government Decree, which guarantees state support for disabled people of groups 1, 2 and 3 living on the territory of the Russian Federation;
The Housing Code of the Russian Federation, which provides for the provision of benefits in the payment of utilities for disabled people of any group.

In addition to basic laws, in each region of our country, local authorities have legal grounds to make their own adjustments, based on their local budget.

According to their decision, benefits can be either expanded or significantly reduced, it all depends on what the local budget allows.

Housing subsidy

The monetary amount of the subsidy is equal to the number of people who have the right to receive an apartment, multiplied by 18 square meters (according to federal law, per 1 person with disabilities), multiplied by the market price, the average for the region, per square meter.

In this matter, it is necessary to take into account the fact that family members of a disabled person receiving benefits, without rights to preferential conditions for housing, are not provided with an apartment. If several disabled beneficiaries who have the right to receive housing live together with a disabled person, each disabled citizen is provided with living space. For families where disabled children live, a subsidy is issued for each person.

Important! More detailed information about the provision of subsidies can be obtained from local authorities.

Kinds

For disabled people of group 3, the current legislation provides certain benefits. Let's look at them in more detail.

Utilities

This category of disabled people is provided with a 50% discount on utility bills, and depending on the region of residence, this discount can be increased (provided that local governments will pay the difference in the discount from the local budget).

Tax

Disabled people in this group completely avoid paying tax for real estate registration . This rule applies only to property that is in full or partial ownership of a group 3 disabled person.

In addition, a disabled person of group 3 is exempt :

from tax collection upon registration of individual entrepreneurship.
from paying taxes when receiving a real estate warrant.

In addition, disabled people who are engaged in entrepreneurial activities have the right to return income tax in the amount of 500 rubles monthly using a tax deduction.

This means that when calculating the amount of tax to be paid, the entrepreneur has every right to deduct 500 rubles from the amount received.

Transport

In most regions of our country, local authorities provide disabled people of group 3 with the right to free travel , both in urban and suburban transport. But there is a small nuance: payment for the travel ticket is carried out in full.

In addition, when purchasing a ticket for an intercity train (within the territory of the Russian Federation), a discount of 50% is provided.

It is also worth noting that if a disabled person of group 3 has a car with a capacity of less than 100 horsepower, the transport tax is not paid; if the power is higher, the payment is 100%. But there is a small nuance: the vehicle must be intended exclusively for driving by a disabled person and no one else.

Where to contact

The legislation provides for a unified procedure for receiving subsidies.
To do this, a disabled person or his legal representative must contact the local government body or administration at the place of registration. A sample application can be obtained from the competent authority or downloaded on the Internet.

Within 20 calendar days, the submitted application with the attached document is reviewed by authorized employees of the competent authority and an appropriate decision is made.

The applicant is notified in writing of the results of the review. If a positive decision is made, the disabled person is assigned a serial number, which is used in the future to receive compensation payments and benefits.

Attention! The subsidy for housing and communal services is provided for 6 months, after which the disabled person will need to reapply documents for assistance from the state.

Fringe benefits

Additional include :

one-time annual compensation associated with financial waste of funds received through the social protection fund;
monetary compensation for expenses for transportation services;
50% discount when insuring your car, regardless of its power;
the opportunity to take advantage of free medicine in public clinics, including receiving free sanatorium vouchers (or with a 50% discount depending on its cost);
obtaining free education in those educational institutions offered by the employment center at the place of residence of the disabled person.

Public utilities

The privileges include a 50% reduction in utility bills. The benefit applies to mandatory payments, including:

electricity costs;
heating system;
garbage removal;
water;
maintenance of the local area;
major renovation.

If the house does not have central heating, then a 50% discount is provided for the purchase of coal or firewood. Disabled people of the 3rd group can use the right to improve their living conditions. To do this, you need to register with the local government organization.

Statement

A correctly drawn up application is the key to success in obtaining benefits.
Often, citizens make mistakes in this document, which leads to the fact that it must be constantly rewritten.

To prevent this from happening, you should be aware that it should contain the following information:

full initials of the applicant for tax benefits;
residential address (you must indicate the address indicated in your passport);
passport details;
series and number of the certificate of a disabled person of group 3;
TIN;
contact phone number (if you have several numbers, it is better to indicate both).

In the document itself, the applicant asks for tax benefits based on disability group 3 and at the end puts the date of the application and signs it.

The best option would be to draw up an application directly at the tax office, since there you can take a sample and fill it out without errors.

State support for people with disabilities

State support for persons with disabilities is regulated by several legislative acts. The main task that the authorities set for themselves is the full fulfillment of their social obligations. Citizens with disabilities must be provided with opportunities to exercise their rights and freedoms on an equal basis with healthy people.

Social services in hospitals and at home, social services provided by special workers are all options for significant support.

Well-structured social work is one of the key tasks on which the state should spend its energy. A lot has already been done in this direction, but the system still needs to be improved (there are both pros and cons of the support system).

Among the programs being implemented are:

targeted financial assistance;
organization of clubs and interest groups;
organization of sports competitions;
free legal assistance.

List of required documentation

When submitting an application, you must also provide a certain list of documents.

Such documents are:

original and copy of the disabled person’s passport;
the statement itself;
original and copy of pension certificate;
work book (if available);
original and copy of a certificate confirming the disability group;
certificate of family composition.

submit an application with the entire list of documents in several ways:

on the official website of the tax office. To do this, you need to have a personal account on the tax service portal;
with the help of a trusted person. In this case, you will need to draw up a power of attorney from a notary, since in its absence the other person will not be able to submit all the documentation;
by mail. When sending a letter, it is necessary to make an inventory of it;
on one's own.

It is worth noting that depending on the region of residence, the list of documents may be modified, so it is necessary to consult with the tax authority in advance about changes to the required list of documentation.

Conducting ITU

To determine the preferential category of a citizen with impaired body functions, an examination of his condition is carried out.

This rule is enshrined in Article 7 of Federal Law No. 181-FZ of November 24, 1995.

Medical examination has the following purposes:

identification and assignment of the fact of disability;
causes of disability, time of onset, its timing;
determining the degree of loss of professional ability to work;
determining the need for constant care due to health reasons;
determination of measures of social adaptation necessary for a citizen;
issuance of a new certificate or a duplicate certificate confirming the fact of disability;
other goals.

If a citizen cannot appear at the MSA office, he must notify him in writing.
A doctor's certificate must be attached to the application. The commission will come to your home. Download for viewing and printing Federal Law No. 181-FZ of November 24, 1995 – On social protection of disabled people in the Russian Federation

Package of documents for appointment of examination

The procedure for registering disability should begin with a visit to the attending physician. The doctor, if indicated, is obliged to write a referral for MSE.

The patient must attach the following documents to this document:

passport (original and copy) or birth certificate (for children under 14 years of age);
a certified copy of the work book (notarized or by the administration of the enterprise);
outpatient card;
income certificate;
extract from the hospital (original and copy);
characteristics from the place of service (training);
statement of desire to undergo an examination;
pension certificate (if available);
act of injury at work (if such is the basis for appointing a group).

The application is submitted on behalf of the child by a parent or guardian.
In addition to the attending physician, the procedure for registering disability can be initiated by the Social Protection Authority, the Pension Fund and the citizen himself who claims disability.

Procedure for conducting ITU

Bureau specialists are required to analyze all the factors and circumstances of the life of the applicant for disability. They carry out the following assessments:

general condition of the body and its functionality;
data on analyzes and surveys;
compensatory capabilities of the body;
psychological state of the citizen;
ability to behave adequately in everyday and working conditions;
about rehabilitation measures that have already been carried out to restore the affected function.

Each stage of the examination is carefully recorded. The patient is required to familiarize himself with the text of the document.

Examination results

Based on the results of the work, the bureau specialists issue an ITU act. It reflects all information about the applicant, the conditions for the analysis and its results. This document is sent to:

Pension Fund;
Federal Bureau of ITU.

It is the basis for assigning a disability group to a citizen. The applicant receives a certificate indicating the preferential category. Together with the above document, the citizen is issued an individual program for the rehabilitation and habilitation of a disabled person.

Group 3 disability is usually assigned for a year. The certificate indicates the period for re-examination. It must be initiated one month before the end of the specified period of disability. For disabled children, the preferential category is established for a longer period. The timing of re-examination should also be found in the relevant certificate.

What benefits do single mothers (fathers) with group 3 have?

A single mother (father) has the right to count on the following privileges:

payment of benefits every month;
compensation for medications;
material subsidies;
payment of 15-day sick leave if the child is 7 years of age or older;
receiving 2 weeks of leave at your own expense, at a suitable time;
if the child is under 5 years old, they are not required to work overtime, on holidays and weekends;
part-time (at your discretion) if the child is under 14 years old;
concessions during employment;
provision, first of all, of a place in a preschool educational institution, sanatorium
preferential mortgage.

Sick leave for caring for a child under 7 years of age is paid without restrictions.

Also, during a divorce, a wife has the right to receive alimony from her ex-husband for the maintenance of their common child and herself.

Transport

The law establishes the amount of each benefit for disabled people of the 3rd group in 2021. Recent news indicates the possibility of obtaining free travel on public transport.

Travel by rail is paid once a year with a 50% discount. Or you can get free travel once every 2 years. There are also privileges for traveling on airplanes, but they are not provided in private companies.

Social

Disabled people are provided with privileges in the form of social support. Citizens are given the right to enroll in studies without waiting in line for budget-funded places. The main condition is considered to be a decent result on the Unified State Exam.

After admission, a disabled person of the 3rd group is given a scholarship, no matter what their academic performance. This benefit is not session specific. The benefit is valid under Art. 19 No. 181 Federal Law of the Russian Federation.

Professional activity

If a person is able to work, then other benefits apply to him:

probationary period is excluded;
Leave can be taken out at any time;
urgent termination of an employment agreement without work is available;
Overtime work is only available with written consent.

These privileges are specified in the Labor Code of the Russian Federation. It is important that they apply to the employer when employing a disabled person, and are also used during the activity.

Tax

If a disabled person of the 3rd group continues to work or run an individual entrepreneur, then some benefits apply to him:

personal income tax reduction by 500 rubles;
no insurance payments;
exemption from transport tax (up to 100 hp).

If a disability was assigned in childhood due to injury, then other benefits apply. A person does not have to pay property tax. And if he opens an individual entrepreneur, then no registration fee is required.