Submission of property tax calculations for the 2nd quarter of 2021: deadline

Organizational property tax declaration form

Property tax declaration form (KND form 1152026), valid in 2021 ().

Note

: the tax return form (for reporting for 2021), the procedure for filling it out and the format for submitting it electronically, approved by Order of the Federal Tax Service of Russia dated March 31, 2017 N ММВ-7-21/ [email protected] ).

note

, that from January 1, 2021, a new form of land tax reporting comes into force, approved by order of the Federal Tax Service of Russia dated August 30, 2018 No. ММВ-7-21/ [email protected] You will need to submit the declaration for 2021 using the new form.

Responsibility measures

The legislator provides for punishment only for late submission of a declaration for the reporting period (calendar year). According to Article 119 of the Tax Code of the Russian Federation, one cannot be held accountable for being late in submitting tax calculations for a quarter, half a year or 9 months. But for late filing of a declaration there are two types of liability:

Tax office. The fine is 200 rubles (Article 126 of the Tax Code of the Russian Federation).
Administrative. A fine for an official or founder in the amount of 300 to 500 rubles in accordance with Article 15.6 of the Code of Administrative Offenses of the Russian Federation.

It is worth noting that you can only be fined for non-payment or incomplete payment of property taxes. Advance payments, regardless of their size, are not subject to such sanctions. The fine is calculated in accordance with the amount that the taxpayer was required to transfer by the end of March (the deadline for filing the declaration) - it is indicated in column 030 and must be equal to the difference in the indicators in columns 220 and 230 of the second section.

If the condition is not met, the territorially authorized branch of the Federal Tax Service will request more accurate data on all points and make a decision based on the official response of the organization’s representative.

Failure to pay taxes may result in both administrative and criminal liability. The fine for violation is 20% of the amount specified in the declaration. If circumstances indicate deliberate evasion, the rate increases to 40%.

Deadline for filing property tax returns in 2021

The tax period for property tax is a calendar year

The property tax declaration is submitted at the end of each year by March 30

Note

: If March 30 falls on a weekend or holiday, the deadline for filing the declaration is moved to the next business day.

The 2021 property tax return must be submitted by March 30, 2021

The 2021 property tax return must be submitted by April 1, 2021

Fines

for late submission of reports:

If the tax payment deadline has not arrived or the tax was paid earlier - 1,000 rubles;
If the tax is not paid, the fine will be 5% of the amount of tax payable to the budget under this declaration for each month of delay, but not more than 30% of the amount under the declaration and not less than 1,000 rubles.

Tax reporting and reporting to funds

At the beginning of the year, we submit reports on taxes and funds for the previous year - for 2021, until April. Then we go into work mode and submit reports almost monthly, depending on whether you work with VAT or not, pay advances on profits or not, and how many employees you have.

We have collected all the reports in a table. Check those that apply to your company.

We did not include specific reports for narrow markets and non-common types of activities in the table. But you can always check the reporting deadlines according to the accounting and tax calendar on our website.

Methods for submitting a property tax return

Organizations must submit a declaration:

To the Federal Tax Service at the place of your registration.
To the Federal Tax Service at the location of each separate division.
To the Federal Tax Service at the location of the real estate, if it is located separately from the parent organization and separate divisions.

Note

: if an organization is the largest taxpayer, it must report at its place of registration.

A property tax return can be sent to the tax authority in three ways:

In paper form (in 2 copies) in person or through your representative. When submitted, one copy of the report remains with the Federal Tax Service, and the second is marked with acceptance and returned. A stamp indicating the date of receipt of the declaration in the event of controversial situations will serve as confirmation of the timely submission of the document;
By mail in a valuable letter with a list of the contents. Confirmation of sending the declaration in this case will be a list of the attachment (indicating the sent declaration) and a receipt with the date of sending;
In electronic form via TKS (through electronic document management operators).

Note

: to submit a declaration through a representative, it is necessary to draw up a power of attorney for him, certified by the seal of the organization and the signature of the manager.

note

, when submitting reports on paper, some Federal Tax Service Inspectors may require:

Attach the declaration file in electronic form on a floppy disk or flash drive;
Print a special barcode on the declaration that duplicates the information contained in the reporting.

These requirements are not provided for by the Tax Code of the Russian Federation, but are encountered in practice and may lead to refusal to accept the declaration. If this happens, the fact of refusal to accept can be challenged with a higher tax authority (especially if the refusal resulted in missing the deadline for submitting the document and additional penalties being assessed).

The absence of a two-dimensional barcode, as well as incorrect indication of the OKTMO code (if there are no other comments and the declaration complies with the established form) cannot be reasons for refusal to accept the declaration (this is directly stated in the Letter of the Ministry of Finance of the Russian Federation dated April 18, 2014 No. PA- 4-6/7440.

Exceptions and benefits

There are a number of exceptions to the rules. Clause 4 art. 374 of the Tax Code of the Russian Federation regulates the list of objects that are not taxed. The legislator includes:

fixed assets of law enforcement agencies and law enforcement agencies;
land;
water bodies;
Natural resources;
cultural heritage sites;
radioactive waste storage facilities;
experimental power plants;
icebreakers and nuclear-powered ships;
objects related to the aerospace industry;
vessels included in the Russian International Register of Ships;
fixed assets belonging to the first two depreciation groups (with a useful life from one to three years).

The Tax Code of the Russian Federation provides for a number of tax benefits in Article 381 of the Tax Code of the Russian Federation. In addition to the conditions created for the development of sectors of the economy and social spheres, this part of the law makes it possible to reduce contributions to almost any organization whose balance sheet contains movable property, unless it became the property of the company as a result of the liquidation of another legal entity or a transaction between persons conducting joint activities. It is also impossible to do this if a standard reorganization of the company has occurred (for example, from a closed joint stock company to an LLC).

Also included in the preferential category is property acquired through an intermediary who is not an interdependent person in relation to the organization.

How to fill out a property tax return

You can download the official instructions for filling out the declaration from this link.

Basic rules for filling out the declaration

Data is entered into the declaration from left to right, starting from the first cell; if there are unfilled cells, a dash must be placed in them;
If there is no data in any field (line), a dash is also placed in the cells;
When filling out using a computer, numbers are aligned to the right;
Cost indicators are indicated in full rubles according to the rounding rules (values less than 50 kopecks are discarded, more than 50 kopecks are rounded to the nearest ruble);
At the top of the declaration, the TIN and KPP of the organization are indicated;
Each page must contain a serial number specified in the format 001, 010, etc.;
The property tax declaration consists of a Title Page, Sections 1, 2, 3. All sheets are required to be completed, even if some sections lack information (for example, there is no property with a cadastral value);
When filling, it is allowed to use black, blue or purple ink;
When filling out, you cannot use corrective or other means to correct errors;
Stapling or stapling sheets, as well as double-sided document printing is not allowed;
When filling out information manually, it is necessary to write it in capital block letters;
When filling out using a computer, it is recommended to use Courier New font 16 – 18;
When submitting a declaration for 2021, the code of the main type of activity must be indicated in accordance with the new edition of OKVED. You can find out the code using our OKVED code compliance service.

Possible nuances

The third section indicates objects for which payments are calculated based on their cadastral value. These include:

residential premises that are not on the balance sheet of the organization’s fixed assets;
real estate of foreign companies that do not have permanent representative offices on the territory of the Russian Federation;
non-residential real estate: offices, catering establishments, retail outlets and others;
shopping centers, as well as administrative and business buildings.

In the event that objects from the list were added to the company’s balance sheet during the reporting period, the calculated coefficient is applied. It is calculated from the duration of ownership of the object (in months) and divided by 12 (the number of months of the calendar year). If the transfer of property occurred later than the 15th day, then the month is considered full when calculating.

In a situation where the cadastral list of real estate has been changed in a constituent entity of the Russian Federation, an object that was in the third section in the declaration for last year is transferred to the second (or vice versa).

The choice of the Federal Tax Service to which the property tax return should be submitted deserves special attention. Only the branch of the Federal Tax Service to which the organization reports can act as such. Such data is provided on the official website of the structure. In the event that the company’s balance sheet includes objects that belong to separate divisions of the company, the declaration is sent to the branch where it was registered.

As for real estate, tax returns are authorized to be accepted only by the Federal Tax Service branch that geographically serves the region or locality where the property is located. Data on accredited branches of the Federal Tax Service can be obtained from the link given in the paragraph above. Filing a declaration to only one branch of the Federal Tax Service is possible only if all the property is located at the head office of the company.

Results

The property tax return for 2021 must be submitted by those companies that have real estate assets subject to taxation on their balance sheets. The report for 2021 is presented in a new form. Starting with reporting for 2021, advance payments are not submitted to the tax office; taxpayers remain obligated to pay advances and the final amount of the obligation, as well as to submit reports for the tax period.

In the article we talked about the rules for filing a declaration, and also gave an example of how it can be filled out.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Reporting if there are two bases (average annual and cadastral value)

The amount of property tax can be calculated from two fundamentally different tax bases (Article 375 of the Tax Code of the Russian Federation):

the average annual value of property that forms all fixed assets of a legal entity, with the exception of land, non-taxable objects and objects with a tax base in the form of cadastral value;

How to determine the residual value of an asset, see

cadastral value applied to real estate objects of a certain type (clause 1 of Article 378.2 of the Tax Code of the Russian Federation), which have undergone a cadastral assessment and are assigned as an object subject to taxation according to “cadastral” rules in the region (clauses 2 and 7 of Article 378.2 of the Tax Code of the Russian Federation) .

For which real estate properties property tax is calculated from the cadastral value, find out.

The tax periods for both bases are the same and equal to a year. The tax for the year for each of the bases should be calculated in full (clause 1 of Article 382 of the Tax Code of the Russian Federation), but the total amount payable will be determined taking into account advances accrued during the year (clause 2 of Article 382 of the Tax Code of the Russian Federation).

The declaration, despite the possibility of simultaneous presence of two different bases, is compiled into a single one, but the corresponding calculations are given in different sections:

according to the average annual value of property for the year - in section 2;
for cadastral value - in section 3, and the number of sheets in it is equal to the number of objects that have such a base.

What determines the need to prepare several declarations for the same taxpayer, see this publication.

Reporting period for property tax: nuances

The establishment of the reporting period depends on the method of calculating property tax:

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Based on the book average value of the property.
With the appropriate method, the following reporting periods can be recorded in the advance calculation:
- 1st quarter;
9 months.
Based on the cadastral value of the property.
In this case, the reporting periods are different - the 1st, 2nd and 3rd quarters.
In fact, this means that in 2021 the advance payment is submitted to the Federal Tax Service:
- until May 2 - for the 1st quarter (for both methods of calculating tax);
until October 30 - for 9 months (average price), 3rd quarter (cadastral price).

The average value of property is established on the basis of the company's accounting documents. Cadastral - determined by Rosreestr and requested through established channels in the department.

These reporting periods are essentially quite similar, but the difference between them predetermines differences in the methods of tax calculation. In addition, certain nuances characterize the indication of billing periods directly in the form of advance payment. Let's study them.