Property tax for the 2nd quarter of 2021 - calculation and payment

Calculation of advance payment of corporate property tax for the 2nd quarter of 2021 is one of the types of interim tax reporting. The obligation to submit it does not cover all taxpayers. It is drawn up on a special form, taking into account many nuances - learn about them from our material. We will also tell you about the procedure for calculating the advance and payment terms for the 2nd quarter of 2018.

Changes to the tax base in 2021

In the previous year, movable assets accepted by the company on its balance sheet after January 1, 2013 were not subject to taxation. This rule did not apply to assets that the company received from a so-called dependent counterparty. This exception was introduced in order to eliminate cases of artificially lowering the amount payable to the budget through the transfer of assets between friendly companies. This provision ceased to apply on January 1 of that year.

Now, according to Federal Law No. 335-FZ of November 27, 2017 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation,” movable assets of enterprises again began to be included in the taxable base.

In addition, in accordance with the new edition of Article 380 of the said code and Article 381.1. benefits applicable to company assets included in depreciation groups 3-10 no longer apply. However, in relation to assets designated in paragraph 25 of Article 381 of the main fiscal document of Russia, from the date of issue of which no more than 3 years have elapsed, as well as assets that are classified as innovative highly efficient equipment, additional benefits may be applied up to the complete exemption of the company from payment of the designated type of obligatory payments to the budget.

Who are the payers?

According to Article 373 of Chapter 30 of the main fiscal document of the country, which is part of the second document signed by the President of the Russian Federation on August 5, 2000 and which entered into force on January 1, 2001, taxpayers of this type of obligatory payment are recognized as enterprises that own capital recognized as an object of taxation according to Article 374 of the country's main fiscal document.

At the same time, enterprises that have switched to a simplified taxation system and own certain assets are recognized as payers.

Also, some property of companies paying unified agricultural taxes is subject to taxation.

At the same time, the objects of taxation for national companies in accordance with the Tax Code are movable and immovable property, which is recorded on the balance sheet as an asset in accordance with the current accounting procedure.

As for foreign organizations operating on the territory of the Russian state through permanent representative offices, the object of taxation for them is movable and immovable property, which is classified as a fixed asset, as well as property transferred under a concession agreement.

For foreign organizations that do not operate through permanent representative offices in the Russian Federation, the tax base includes real estate owned by these companies and located on Russian territory, as well as real estate received under a concession agreement.

The tax base does not include:

• land plots and environmental management facilities;
• cultural heritage sites;
• nuclear installations used for scientific research;
• icebreakers, as well as nuclear technology service vessels;
• space objects;
• vessels registered in the Russian International Register of Ships;
• property included in 1-2 depreciation groups.

Changes in rates

As for the current rates for this type of payment in 2021, the maximum rate for movable property tax does not exceed 1.1%.

In 2021, organizations operating under a simplified taxation system are also exempt from this type of obligation to the state budget. For them, only real estate that has a cadastral value at the beginning of the reporting period acts as an object of taxation.

In relation to other business entities that are owners of movable property, taxes are calculated in accordance with regional legislation.

The table below shows the maximum rates provided for by the Tax Code of the Russian Federation:

We determine the main rules for preparing and presenting the Calculation

Let us recall the basic rules that should be taken into account when preparing and submitting the Calculation:

• the form in which the Calculation is submitted was approved by order of the Federal Tax Service of the Russian Federation dated March 31, 2017 No. ММВ-7-21/;
• deadlines for submitting the Calculation: reporting at the end of the 2nd quarter of 2018 is due no later than July 30, 2018 (clause 2 of Article 386 of the Tax Code of the Russian Federation);
• place of presentation of the Calculation - this nuance requires a separate discussion.

And examples that are based on the norms of Art. will help us understand. 386 Tax Code of the Russian Federation:

1. The head office of PJSC "Orange Wind" is located in Moscow. It has branches allocated for a separate balance in 6 regions of the Russian Federation. PJSC “Orange Wind” submits calculations for each reporting period to the inspectorate at the location of the head office and each branch.
2. Non-public joint stock company Litera Plus has the status of the largest taxpayer. In this status, it is registered with the Moscow Inspectorate for Major Taxpayers. The company has a network of branches throughout the country (31 branches), each of which is allocated to a separate balance sheet. At the same time, Litera Plus prepares only 1 Calculation, which includes information about all its property and submits it to the inspectorate for the largest taxpayers, with which it is registered.

These examples show that the Calculation view address is defined differently in different situations. Before submitting “property” reports to the inspectorate, check Art. 386 of the Tax Code of the Russian Federation, so that by mistake the Calculation does not go to the wrong address.

Example of calculating property tax for legal entities and advance payments

We can consider how enterprises and organizations calculate the amount of such obligations to the state budget using a specific example.

Before you begin the calculation, you should decide which property on the organization’s balance sheet is subject to taxation.

Then you should decide whether the company has the right to preferential taxation.

Only after this can you begin to determine the basis for calculating the amount of obligations to the budget, decide on tax rates and calculate the amount.

As for advance payments, they should be paid quarterly. To calculate them, the following formula is used:

• in case of calculation based on the average annual cost = (average cost of fixed assets for the reporting period x tax rate)/4;
• in case of calculation based on cadastral value = (cadastral value of fixed assets x tax rate)/4.

Let us consider in more detail how to calculate the amount of tax on fixed assets of organizations based on the average annual cost.

To determine the tax base in this case, it is necessary to add up the residual value of each property on the 1st day of each month and at the end of the reporting period (in Russian rubles):

• 01. – 120 000;
• 02. – 115 000;
• 03. – 110 000;
• 04. – 105 000;
• 05. – 100 000;
• 06. – 95 000;
• 07. – 90 000;
• 08. – 85 000;
• 09. – 80 000;
• 10. – 75 000;
• 11. – 70 000;
• 12. – 65 000;
• 12. – 60 000.

We calculate the advance tax amount for the 1st quarter of the reporting period:

• tax base = (120,000+115,000+110,000+105,000)/4 = 112,500 rubles;
• advance payment amount = 112,500 x 2.2% = 2,475 rubles.

Then you need to determine the advance amount as of July 1:

• tax base = (120,000 + 115,000 + 110,000 + …+ 90,000)/7 = 105,000 rubles;
• advance payment = 105,000 x 2.2% = 2,310 rubles.

Now you need to determine the amount of the advance payment based on the results of the 3rd quarter:

• tax base for calculation = (120,000 + 115,000 + 110,000 + …+ 75,000)/10 = 97,500 rubles;
• advance payment = 97,500 x 2.2% = 2,145 rubles.

After this, the amount subject to additional payment of property tax for the year is calculated:

• tax base for calculation = (120,000 + 115,000 + 110,000 + …+ 60,000)/13 = 90,000 rubles;
• advance payment = 90,000 x 2.2% = 1,980 rubles.

What you need to consider when filling out the Calculation

Information taken from tax legislation is not always sufficient for error-free preparation of tax reporting. In this case, the taxpayer receives great help from letters from officials (the Ministry of Finance and the Federal Tax Service). To save you time, we will tell you about the latest clarifications from these departments regarding NI and advances on it.

1. When calculating advance payments, it is necessary to take into account the following nuances:

• If a company owns only one premises in a shopping center, the calculation will include the share of the cadastral value of the building corresponding to the share of the area of ​​the premises in the total area of ​​the building (letter of the Federal Tax Service dated March 16, 2017 No. BS-4-21/4780).
• If a building included in the list of cadastral property is divided into premises that are not recognized according to the criteria as objects taxed at cadastral value, then the calculation is made based on their average annual value (letter of the Federal Tax Service dated August 18, 2017 No. ZN-4-21/16379).
• The calculation must include the cost of common areas if you have ownership rights to them (letter of the Federal Tax Service dated June 23, 2017 No. BS-4-21/12096).
• If there was a change in the cadastral value in one of the reporting periods, advances must be calculated based on the changed value (letter of the Federal Tax Service dated January 27, 2017 No. BS-4-21/).

1. When calculating advances, you do not need to take into account:

• Real estate that was included in the cadastral list, but its value has not yet been determined (letter of the Ministry of Finance dated September 27, 2017 No. 03-05-04-01/62799).
• Capital investments in leased assets (letter of the Ministry of Finance dated 09/08/2017 No. 03-05-05-01/57901).
• Cost of the leased property (letter of the Federal Tax Service dated September 15, 2017 No. BS-4-21/18437).

1. When completing the Calculation for the 2nd quarter of 2021:

• Pay attention to the OKOF reflection technology on page 040 of section 2.1: enter numbers from left to right, starting from the first cell. Place a dash in unfilled cells (letter of the Federal Tax Service dated August 24, 2017 No. BS-4-21/).
• On page 030, indicate the OS inventory number if the object does not have a cadastral or conditional number (letter of the Federal Tax Service dated September 5, 2017 No. BS-4-21/).

1. After the Calculation has been generated, check for the presence/absence of errors in it (take the test ratios from the letter of the Federal Tax Service dated May 25, 2017 No. BS-4-21/).

In some issues related to the technology for calculating NI (including advance payments), it is necessary to take into account the established arbitration practice. For example, there is uncertainty regarding the VAT issue: whether to include this tax in the value of property when calculating tax liabilities or not. In this case, one of the possible options is that if the court or commission for consideration of “cadastral” disputes establishes the cadastral value of the property in the amount of its market value, including VAT, then the tax itself is not included in the calculation (letter of the Federal Tax Service dated October 26, 2017 No. BS-4-21/21650).

Tax benefits

In accordance with Article 381 of Part 2 of the Tax Code, introduced by Federal Law No. 139-FZ of November 11, 2003, the following are exempt from payment:

• institutions and organizations working in the penal system, in relation to those fixed assets that are used to perform the functions assigned to them;
• religious organizations in terms of property used for religious activities;
• national public organizations of people with disabilities, among whose members at least 80% are people with disabilities and their representatives, in terms of fixed assets used to carry out their statutory activities;
• organizations engaged in the production of pharmaceutical products, in terms of fixed assets used for the production of veterinary immunobiological agents aimed at combating the epidemic;
• material objects of enterprises engaged in the production of prosthetic and orthopedic products, etc.

This article of the Tax Code of the Russian Federation contains 26 points indicating enterprises and organizations exempt from paying this type of mandatory payments.

Results

The answer to the question of whether a region will pay advances on property taxes depends on the decision made by that region. Despite the existence of general rules for calculating the tax base, the final result of this process can vary significantly due to the introduction by regions of their own benefits, differentiation of rates and the nuances of determining the base from the cadastral valuation. The deadlines for paying taxes will also be different, despite the fact that the deadlines for filing reports (both interim and final annual) are set the same.

Sources: Tax Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Payment period

According to Article 383 of the Tax Code of the Russian Federation, the amount of the designated type of mandatory payments and the amount of advance payments for it are subject to payment in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.

During the reporting period, taxpayers must pay advance payments to the budget, unless otherwise provided by the legislation of the constituent entities of the Russian Federation. At the end of the reporting period, an additional payment for this tax is made for the year.

Taxpayers are required to submit calculations for the specified tax within a maximum of 30 calendar days after the end of the relevant reporting period.

As for tax returns based on the results of the reporting year, taxpayers are required to submit them no later than March 30 of the year following the expired fiscal period.

How to calculate an advance from a cadastral valuation?

The calculation of the advance amount from the cadastral valuation is carried out according to the same formula (the base is multiplied by the rate and divided by 4 - subparagraph 1, clause 12, article 378.2 of the Tax Code of the Russian Federation), however, the base must be determined differently. It is calculated each time object by object and will be equal to the cost of the object established at the beginning of the year. If the object is received or disposed of during the year, then a coefficient is applied to the base that takes into account the number of full months of ownership by the taxpayer. An incomplete month in which the days of ownership constitute more than half of its length will also be considered complete (clause 5 of Article 382).

The size of the base can be influenced by:

• benefits introduced in the region;
• shared ownership of the object;
• belonging of an object to two or more regions.

The tax on objects that have not received a cadastral valuation at the beginning of the year is calculated on the average value for the reporting period (subclause 2, clause 12, article 378.2). But the reverse step (inclusion in the base from the average value for the period of an object that has already received all the grounds for taxation on the basis of a cadastral valuation) is impossible (clause 2 of Article 378.2 of the Tax Code of the Russian Federation), unless the object should not be taxed at this value due to its ownership foreign organization.

A direct reduction of its amount can also be applied to the final result of the calculation, if this is provided for by the law of the region.

A ready-made solution from ConsultantPlus will help you calculate the advance payment for property tax based on the cadastral value. Trial access to the system can be obtained for free.