Procedure for filling out a property tax return

The previous forms of tax returns and tax calculations for advance payments of corporate property tax, as well as the procedure for filling them out and electronic formats, approved by Order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895, will become invalid as of June 13, 2017.

The new declaration form is mandatory starting with reporting for the tax period – 2021. It can also be used during the liquidation (reorganization) of an organization in 2021 until June 13, 2017 (letter of the Federal Tax Service of Russia dated April 14, 2017 No. BS-4-21 / [email protected] ).

And the new form of tax calculation for advance payment is allowed for use at the initiative of the taxpayer, starting with calculations for the first quarter of 2021 - if it is necessary to fill out the calculation taking into account the changes in corporate property tax that have entered into force.

Read also “Organizational property tax: “cheat sheet” from the Federal Tax Service”

New property tax return

As of 2021, a new declaration template is in effect. It was approved by the Federal Tax Service by order dated March 31, 2017 No. ММВ-7-21/ [email protected] The changes affected the rules for displaying the details by which taxable objects are identified. Detailed recommendations for filling out the updated forms are given in letters from the Federal Tax Service dated 07/03/2017 No. BS-4-21/ [email protected] , dated 08/24/2017 No. BS-4-21/ [email protected] , dated 09/05/2017 No. BS-4-21/ [email protected]

The deadline for submitting a property tax return remains the same: for 2017, you must report no later than March 30, 2018.

The innovations are as follows:

1. The columns for indicating the OKVED code are excluded from the document form.
2. The list of code designations for types of property assets has expanded (their full list is given in Appendix No. 5, which is part of the Procedure for filling out a declaration from Order No. MMV-7-21 / [email protected] ).
3. Now a tax return for the property tax of organizations can be submitted to regulatory authorities without certification with the seal of the enterprise (if the company does not use a seal).
4. In the updated report form, an additional section has appeared for object-by-object detailing of information about property from the group of real estate assets (Section 2.1). This block should show only those objects that are taxed at the average annual value.
5. The current property tax declaration (the form can be downloaded below) in section 3 contains lines for entering codes for types of property and taxpayers’ shares in the rights to real estate assets. The lines for displaying cadastral value have also undergone changes.
6. The list of tax benefits has become wider by 3 points (Appendix No. 6 to the Completion Procedure).

Letter dated April 14, 2017 No. BS-4-21/ [email protected]

The Federal Tax Service informs that the order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/ [email protected] “On approval of forms and formats for submitting a tax return for the property tax of organizations and tax calculation for an advance payment for property tax organizations in electronic form and procedures for filling them out" (hereinafter referred to as the Order) was registered by the Ministry of Justice of the Russian Federation on April 12, 2017, registration number 46348. Publication number of the Order on the official Internet portal of legal information (https://pravo.gov.ru/): 0001201704130002, publication date: 04/13/2017.

Please note that the Order applies starting with the submission of a tax return for corporate property tax (hereinafter referred to as the Declaration) for the tax period 2021.

The order introduced, among other things, the following changes to the tax reporting forms for corporate property tax (hereinafter referred to as the tax) and the procedures for filling them out:

1. In connection with the adoption of Federal Law No. 82-FZ dated April 6, 2015, the obligation to certify the Declaration with the seal of a legal entity is excluded;

2. The code for the type of economic activity according to the OKVED classifier has been excluded;

3. The procedure for approving one Declaration in relation to the amount of tax payable to the budget of a constituent entity of the Russian Federation has been clarified (in relation to the amount of tax payable to the budget of a municipal entity);

4. In connection with the adoption of Federal Law No. 464-FZ of December 28, 2016, Section 2 of the Declaration was supplemented with a line with the code Kzhd, to be filled out in accordance with Article 385.3 of the Tax Code of the Russian Federation (hereinafter referred to as the Code);

5. Appendix No. 5 “Property Type Codes” to the procedure for filling out the Declaration has been supplemented with new codes:

— Property located in the internal sea waters of the Russian Federation, in the territorial sea of ​​the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation or in the Russian part (Russian sector) of the bottom of the Caspian Sea, used in carrying out activities for the development of offshore hydrocarbon deposits raw materials, including geological study, exploration, preparatory work;

— Main gas pipeline facilities, gas production facilities, helium production and storage facilities; objects provided for by technical projects for the development of mineral deposits and other design documentation for the performance of work related to the use of subsoil areas, or design documentation of capital construction projects, and necessary to ensure the functioning of real estate objects of main gas pipelines, gas production facilities, helium production and storage facilities;

— Public railway tracks, as well as structures that are their integral technological part;

— Main pipelines, energy transmission lines, as well as structures that are an integral technological part of these facilities;

— Real estate objects included by the authorized executive body of a constituent entity of the Russian Federation in the list of real estate objects, the tax base for which is determined as the cadastral value;

— Real estate of a foreign organization, the tax base for which is determined as the cadastral value, with the exception of property included in the list, and residential buildings and residential premises not taken into account on the balance sheet as fixed assets;

— Residential buildings and residential premises that are not taken into account on the balance sheet as fixed assets in the manner established for accounting;

1. The Declaration is supplemented by Section 2.1, which provides object-by-object information about real estate taxed at the average annual value, in respect of which the tax is calculated in Section 2 of the Declaration, indicating cadastral numbers (if any), conditional numbers (if available), inventory numbers (if not available) cadastral, conditional numbers and, if there is an inventory number), OKOF codes and residual value as of December 31 of the tax period;
2. In Section 3 of the Declaration:

— added the line “Property type code”;

— lines filled in regarding the inventory value of real estate objects of foreign organizations for the tax period of 2013 are excluded;

— the names of the lines in which the cadastral value is indicated have been edited;

— lines have been added indicating the taxpayer’s share in the right to real estate (filled out only in relation to an object in common ownership), the share under paragraph 6 of Article 378.2 of the Code;

1. The directory “Tax Benefit Codes” has been supplemented with three benefit codes (under paragraphs 24, 25, 26 of Article 381 of the Code);
2. The names (and codes) of reporting periods are brought into compliance with the current standards of Article 379 of the Code.

In a similar manner, the form and procedure for filling out tax calculations for advance tax payments have been changed.

Additionally, we inform you that in the case of submitting tax calculations for advance payments of tax starting with calculations for the first quarter of 2021 in the form approved by the Order (in particular, in the case of filling out tax calculations by taxpayers who, from January 1, 2021, apply the calculation features established by Article 385.3 of the Code tax in relation to public railway tracks and structures that are their integral technological part), tax authorities are recommended to accept the specified tax calculations.

Moreover, in the case of submitting primary tax calculations for advance tax payments in accordance with the Order for the reporting periods of 2021, updated tax calculations for the specified reporting periods must also be presented in accordance with the Order.

If an organization is liquidated (reorganized) in the tax period 2017 (before the Order comes into force), the Declaration can be submitted in accordance with the Order.

This information must be communicated to employees involved in tax administration and taxpayers as soon as possible.

Relevant improvements to the tax authorities' software will be implemented in the near future.

Acting State Advisor of the Russian Federation, 2nd class S.L. Bondarchuk

Procedure for filling out a property tax return

To calculate the tax liability and correctly reflect information on property in the declaration, you will need information about the different types of value of property assets listed on the company’s balance sheet. The value of the cadastral valuation can be found from Rosreestr data. The accounting registers contain information about the value of property from the preferential category and the residual value of movable and immovable assets.

It is important that your 2021 property tax return is on an updated form. All amounts are entered rounded to the nearest ruble. Continuous page numbering begins with the Title Page. Corrections in the document are not allowed, and double-sided printing is prohibited.

Line-by-line recommendations for filling out are given in Appendix No. 3 to Order No. MMV-7-21 / [email protected] , the following points should be taken into account:

• the Title Page contains information about the taxpayer;
• in line 150 of section 1, the value of the average annual value of property assets for the tax period in question is entered;
• in line 210 of the property tax return, section 1 indicates the tax rate that is applied to the corresponding type of property for this category of taxpayers (if there are benefits, the rate is shown taking into account reducing values);
• section 2 is completed separately by type of property, its location and tax rates applied to it;
• in section 2, line 230 of the property tax declaration is needed to reflect the amount of calculated advance payments reflected in previously submitted advance tax calculations. If on line 001 of section 2 “Property type code” the code is 04 or 07, in line 230 we indicate “0”;
• in section 2.1, the designation of the inventory number is entered in line 030 if the object does not have a cadastral or conditional number.

Sample of filling out a property tax return for 2017

What has changed in the calculation of advance payments?

The barcodes on all calculation pages have changed, and the field for indicating the Taxpayer Identification Number has been reduced from 12 to 10 characters. Fundamental innovations affected the title page, sections 2 and 3. In addition, a new section 2.1 “Information on real estate objects taxed at the average annual value” appeared.

Read also “New declaration and calculation of advances on property tax”

Cover page of calculation

Firstly, you no longer need to indicate the code of economic activity according to the All-Russian Classifier of Types of Economic Activities.

Secondly, the reporting period codes have changed (see Table 1).

Table 1

Changing reporting period codes in advance payment calculations

Section 2 calculations

Unlike the previous calculation form, section 2 should be filled out separately and also according to:

• main gas pipelines, gas production facilities, helium production and storage facilities;
• other objects necessary to ensure the functioning of real estate objects of main gas pipelines, gas production facilities, helium production and storage facilities.

For the listed objects, three conditions must be simultaneously met:

• objects were first put into operation during tax periods (calendar years) starting from 01/01/2015;
• objects are located wholly or partially within the borders of the Republic of Sakha (Yakutia), Irkutsk or Amur region;
• During the entire calendar year, the facilities are owned by organizations that sell gas to Russian consumers.

In addition, the property type codes required to fill out line 001 of section 2 of the calculation have changed and become two-digit. In particular, separate codes are now installed:

• 08 – for the above-mentioned objects related to gas production;
• 09 – for public railway tracks and structures that are their integral technological part;
• 10 – for main pipelines, energy transmission lines, as well as structures that are an integral technological part of these facilities;
• 11 – for real estate objects included in the list of objects, the tax base for which is determined as the cadastral value;
• 12 – for real estate of a foreign organization, the tax base for which is determined as the cadastral value, with the exception of property with codes 11 and 13;
• 13 – for residential buildings and residential premises not reflected in accounting as fixed assets.

New tax benefit codes have been added that are required to fill out line 130 of section 2 of the calculation, namely:

• 2010257 - for movable property registered as fixed assets from 01/01/2013 (with the exception of railway rolling stock produced starting from 01/01/2013), registered as a result of the reorganization or liquidation of legal entities or the transfer, including acquisition, of property between interdependent persons;
• 2010258 - in relation to property recorded on the balance sheet of an organization - a participant in a free economic zone (FEZ), created or acquired for the purpose of conducting activities in the territory of a FEZ and located on the territory of this FEZ, for 10 years from the month following the month of registration of the specified property.

Read also: “How to get a property tax benefit”

A new line 175 has appeared to indicate the Kzd coefficient.

It is filled in if code 09 is indicated on line 001 of section 2 of the calculation - in relation to public railway tracks and structures that are their integral technological part, first registered as fixed assets, starting from 01/01/2017.

Section 2.1 calculation

This section will have to be filled out by Russian and foreign organizations in relation to the real estate specified in section 2 of the calculation, subject to property tax at the average annual value.

Section 3 calculations

Now on line 001 you need to indicate the code of the type of property. We talked about changes to this code in the commentary to section 2 of the calculation.

Line 030, filled in only if the property taxed at cadastral value is in common (shared or joint) ownership, indicates the organization's share in the right to the property.

And line 035 is filled in in relation to premises, the cadastral value of which has not been determined, and at the same time the cadastral value of the building in which the premises is located has been determined.

This line indicates the share of the cadastral value of the building in which the premises are located, corresponding to the share of the area of ​​the premises in the total area of ​​the building.

In connection with the addition of the above lines, the previously existing lines 020 “Cadastral value as of January 1 of the tax period” and 030 “including non-taxable cadastral value” have been renumbered.

When filling out line 040 of section 3 of the calculation, you need to take into account innovations in tax benefit codes.

Where to rent?

The already mentioned Order of the Federal Tax Service dated November 24, 2011 contains clause 1.2, which determines the procedure for filling out the property tax return for 2021. As in other years, the document will need to be presented to the Federal Tax Service at the location:

• the organization itself;
• a separate division of the company, if the OP has a separate balance sheet;
• real estate located separately from the parent company or OP, which has its own balance sheet.

Please note: for organizations that are the largest taxpayers, the law establishes a reporting norm at the place of their registration.

Tax benefit code for reduced rates

Line with code 200 of section 2 of the declaration is filled out only if the law of a constituent entity of the Russian Federation establishes a tax benefit in the form of a lower tax rate for this category of taxpayers for this property.
A composite indicator is indicated: in the first part of the indicator the tax benefit code 2012400 is indicated, and in the second part of the indicator the number, clause and sub-clause of the article of the law of the constituent entity of the Russian Federation, in accordance with which the corresponding tax benefit is provided, are sequentially indicated (for each of these positions there are four familiar places, in this case, this part of the indicator is filled in from left to right, and if the corresponding attribute has less than four characters, the free spaces to the left of the value are filled with zeros).

If for a given category of taxpayers for a given property the law of a constituent entity of the Russian Federation does not establish a tax benefit in the form of a reduction in the rate, a dash is placed on the line with code 200 of Section 2 of the declaration.

In this case, the line with code 210 of Section 2 of the declaration reflects the tax rate established by the law of the constituent entity of the Russian Federation for this category of taxpayers for the relevant property (types of property).

For example, paragraph 2 of Article 2 of the Law of the Smolensk Region No. 83-Z dated November 27, 2003 “On Organizational Property Tax” for 2018 established a tax rate for energy transmission lines and structures that are an integral part of them in the amount of 1.9% . Therefore, when filling out a declaration for 2021 in relation to these objects, an organization must indicate a tax rate of 1.9% in line with code 210, placing a dash in line with code 200.

Inventory, cadastral and conditional numbers

Line with code 030 (inventory number) of section 2.1 of the property tax declaration is filled in if there is no information on line with code 010 (cadastral number) or line with code 020 (conditional number).
In this case, on the line with code 020 of section 2.1 of the declaration, the conditional number of the property assigned when entering information about it into the Unified State Register can be indicated.

If there is no information on line with code 010 or line with code 020 in section 2.1 of the declaration and in the absence of a conditional number of the property, the inventory number is indicated on line with code 030 (inventory number) in section 2.1 of the declaration.

In this case, the inventory number of the real estate object can be filled in as the inventory number assigned to the real estate object in accordance with the Guidelines for fixed assets accounting, approved by Order of the Ministry of Finance of Russia dated October 13, 2010 No. 91n, or the inventory number of the real estate object assigned by the technical inventory authorities during technical accounting , technical inventory.

In a similar order, you should fill out the line with code 030 (inventory number) of section 2.1 of the tax calculation for the advance payment of tax.

One report if there are any exceptions

If the legislation of a constituent entity of the Russian Federation provides for the transfer of property tax of organizations to the regional budget without sending the amount of tax to the budgets of municipalities according to the standards, one tax return may be filled out in relation to the amount of tax payable to the budget of the constituent entity of the Russian Federation, in agreement with the tax authority for to this subject of the Russian Federation.
Please note that the above procedure does not apply to cases of filling out tax reporting by organizations that are taxpayers in relation to objects taxed at cadastral value.

With the above approval, the taxpayer should be notified of the need for subsequent annual approval of the submission of tax reporting forms in a similar manner, which is associated, in particular, with the possibility of changing the interbudgetary distribution of tax in subsequent financial years.

The approval procedure should include bringing the approving Federal Tax Service of Russia for the constituent entity of the Russian Federation to the attention of the tax authority chosen by the taxpayer, to which one declaration will be submitted (one tax calculation for each reporting period), information about the approval, with simultaneous notification of the taxpayer and the specified tax authority about the impossibility changes during the tax period of the selected tax authority.

In this case, agreement with the tax authority of the constituent entity of the Russian Federation and the submission of one declaration in relation to the amount of tax payable to the budget of the constituent entity of the Russian Federation, in general order, must be obtained before the start of the tax period for which such a declaration is submitted.

Code OKOF

On the line with code 040 “OKOF Code” of section 2.1 of the declaration, the code of the real estate object is indicated in accordance with the All-Russian Classifier of Fixed Assets.
At the same time, the provided format for filling out line 040 of section 2.1 of the declaration has 12 digits and corresponds to the structure of the code, classifier OK 013-2014 (SNA 2008) - XXX.XX.XX.XX.XXX.

In this case, filling the fields of the declaration with the values ​​of text, numeric, code indicators is carried out from left to right , starting from the first (left) familiarity.

If to indicate any indicator it is not necessary to fill out all the spaces in the corresponding field, a dash .

Taking into account the above, in the case of filling out section 2.1 of the declaration in relation to OS, the encoding of which was carried out with nine-digit codes according to Classifier OK 013-94, it is recommended to fill out lines with codes 040 without taking into account the separators in the form of dots.

In a similar procedure, you should fill out the lines with code 040 in section 2.1 of the tax calculation form for the advance tax payment.

Filling example

An example of completed forms for a hypothetical enterprise, Kristall LLC, ∑ost. which is equal to 2 million rubles at the beginning of the 2016 period. At the end of the year, due to accrued depreciation ∑res. is 1 million 899 thousand rubles. ∑average-year in this case it will be 25,130,000 rubles: 13 = 1,933,077 rubles, this is the value indicated in line 150 in the 2nd section of the form and in line 190 (indicated as the tax base).

There are no benefits, so a rate of 2.2% is used, that is, in line 220 you must indicate the amount of 45,528 rubles (1,933,077 * 2.2%) . In 2021, 31,389 rubles were transferred in advance, which are reflected in Art. 230. In the 2nd section, in the line for the tax amount, you need to write down 11,139 rubles, that is, 45,528 - 31,389.

In addition, the LLC owns an object with a cadastral value of 5 million rubles, there are no benefits, therefore the total amount is indicated in line 060. The rate is 2%, the tax is 100 thousand rubles. The advance was paid in the amount of 75 thousand rubles, that is, 25 thousand must be indicated for payment. 36,139 rubles are due for payment (25,000 + 11,39 rubles).

Attention: In line 141, ∑remaining is entered, and not the average annual cost; this point is very important to take into account when filling out the declaration!

When filling out the declaration form, you must take into account benefits, depreciation on property, average annual cost and other nuances. Attention should be paid to the rules for filling out and accurately indicating all amounts in the strictly designated lines.

How to fill out the calculation

We will show you how to fill out a new form for calculating an advance payment of corporate property tax using a numerical example.
In it we will fill out the calculation for the advance payment for the six months (Q2). EXAMPLE 1. CALCULATION OF ADVANCE PAYMENT ON ORGANIZATIONAL PROPERTY TAX FOR A HALF-YEAR
Example 1. Calculation of an advance payment on corporate property tax for a half-year Vector LLC is located in the city of Arkhangelsk, OKTMO code – 11,701,000. The organization’s balance sheet includes movable assets and real estate - fixed assets recognized as objects of taxation, the residual value of which is: as of 01/01/2017 - 1,200,000 rubles; — as of 02/01/2017 – RUB 2,300,000; — as of 03/01/2017 – RUB 2,200,000; — as of 04/01/2017 – RUB 2,800,000; — as of May 1, 2017 – RUB 2,700,000; — as of 06/01/2017 – RUB 2,600,000; - as of 07/01/2017 - 2,500,000 rubles. Vector's accountant reflected this data on lines 020 - 080 in column 3 of section 2 of the calculation. The organization does not have benefits, so the accountant does not fill out column 4 of section 2 of the calculation. Average cost of property for the reporting period period (line 120) is: (RUB 1,200,000 + RUB 2,300,000 + RUB 2,200,000 + RUB 2,800,000 + RUB 2,700,000 + RUB 2,600,000 + RUB 2,500,000) : 7 = 2,328,571 rubles. The organization does not enjoy property tax benefits. Therefore, in all the lines where data on benefits are reflected, the accountant added dashes. The tax rate in force in Arkhangelsk is 2.2%. Her accountant entered it in line 170 of section 2 of the calculation. The amount of the advance payment for the six months (line 180) is equal to: RUB 2,328,571. (line 120) × 2.2 (line 170) : 100 : 4 = 12,807 rubles. The residual value of fixed assets related to movable property as of 01.07.2017 is 1,200,000 rubles. The residual value of immovable fixed assets of the organization as of 01.07 .2017 amounted to 1,300,000 rubles (2,500,000 rubles – 1,200,000 rubles). This amount is reflected in line 050 of section 2.1 of the calculation. The organization owns an office building in Arkhangelsk, OKTMO code - 11,701,000. The building is included in the list of real estate objects for which the tax base is determined as their cadastral value. Its conditional cadastral number is 22:00:0000000:10011. The cadastral value of the building is 45,000,000 rubles. The organization also does not have benefits established by regional legislation. The corporate property tax rate for an office building in 2021 is 2.2%. The amount of the advance payment for the six months is 247,500 rubles. (45,000,000 rubles × 2.2%: 4). The company reflected this data in section 3 of the calculation. The total amount of the advance payment for corporate property tax for the six months, reflected in section 1 of the calculation on line 030, is equal to 260,307 rubles. (12,807 + 247,500).

An example of filling out an advance payment calculation

How the property declaration form has changed in 2021 - 2021

In 2021, the Federal Tax Service approved a new form and electronic format for submitting a property declaration by order dated August 14, 2019 No. SA-7-21/405. In 2021, changes were made to it (order dated July 28, 2020 No. ED [email protected] ). Therefore, you need to report for 2021 using an updated form. 2021 property tax returns are available for free using the link below:

This order only approved the form of the annual declaration - there is no form for calculating advance payments. This is due to the fact that starting from 2021, quarterly reporting on property is no longer necessary, while the obligation to pay advances throughout the year remains with organizations.

Please note that from March 14, 2021, a new property tax declaration form will be used from the Federal Tax Service order dated December 9, 2020 No. KCh-7-21/ [email protected] The possibility of applying the new declaration form earlier (before March 14, 2021) is not separately specified in it . Thus, those wishing to report on the new form for 2021 should either wait for additional clarification from the Federal Tax Service, or contact their tax office with a question on what form the declaration can be submitted in before March 14, 2021.

ConsultantPlus experts explained what changes have been made to the property tax declaration form, valid from March 14, 2021. Get trial demo access to the K+ system and go to the review material for free.

Next, we will tell you how to step-by-step prepare a new property tax return for 2021 using the form from Order No. SA-7-21/405 dated August 14, 2019 (as amended on July 28, 2020 No. ED [email protected] ).