Instructions: fill out and submit property tax calculations

Who should not submit the calculation?

If an organization does not have fixed assets recognized as objects of taxation, it is not necessary to report property taxes. The grounds for this are clause 1 of Art. 373, art. 374, paragraph 1, art. 386 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 23, 2011 No. 03-05-05-01/74.

There is also no need to submit settlements in relation to preferential property related to oil production at offshore fields (paragraph 2, paragraph 1, article 386, paragraph 24, article 381 of the Tax Code of the Russian Federation). Include the remaining property that is subject to taxation in the calculation. Read more in the article on what property is subject to tax. Even if other benefits apply to this property. For example, movable property that belongs to 3–10 depreciation groups must be included in the calculation. Even if it was acquired after January 1, 2013 (letter of the Federal Tax Service of Russia dated December 17, 2014 No. BS-4-11/26159).

And of course, the calculation of advance payments for property tax (as well as the declaration for this tax) is not submitted by entrepreneurs and citizens. They do not pay such a tax in principle (clause 1 of Article 373 of the Tax Code of the Russian Federation).

Situation: who must submit calculations of advance payments for property tax - the founder of the trust management or the trustee?

Founder of trust management.

Taxpayers are required to submit tax calculations (subclause 4, clause 1, article 23, clause 1, article 386 of the Tax Code of the Russian Federation). And for objects transferred to trust management, the payer of the property tax is the founder of the trust management (Article 378 of the Tax Code of the Russian Federation). That is, an organization that has transferred its property to a manager. Thus, it is she who must prepare and submit tax reports on property tax. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated September 23, 2008 No. 03-05-05-01/58, paragraphs 3–4 of paragraph 3 of the letter of the Ministry of Finance of Russia dated August 2, 2005 No. 07-05-06/216.

Situation: is it necessary to submit calculations of advance payments for property tax if the residual value of fixed assets is zero? The organization applies a general taxation system.

Yes need.

Calculations of advance payments for property tax must be submitted by all payers of this tax (Article 386 of the Tax Code of the Russian Federation). And these are all organizations that have fixed assets that are taxed (clause 1 of Article 373, Article 374 of the Tax Code of the Russian Federation). The amount of the residual value of the property is not important - there is no such restriction in the Tax Code of the Russian Federation.

If the residual value of fixed assets recognized as an object of taxation is zero, the tax base and the amount of tax that must be indicated in the calculations will be equal to zero. However, the organization is required to submit estimates of advance property tax payments. This is confirmed by letter of the Federal Tax Service of Russia dated February 8, 2010 No. 3-3-05/128.

An organization may also have real estate objects, the tax base for which is their cadastral value. The amount of the advance payment for property tax on such objects does not depend on their residual value. This means that in this case the organization must also submit calculations of advance payments for property tax.

Differentiation of property for the purposes of calculating tax on it

When starting to calculate the amount of the advance payment for property tax, you need to keep in mind that the result of this process will have to be divided depending on (clauses 1, 2, article 376, clause 3, article 382 of the Tax Code of the Russian Federation):

• places where the property is located;
• types of taxable objects;
• tax rates established for these types;
• options for applicable benefits.

These circumstances will determine the need:

• creating reports intended for different Federal Tax Service Inspectors;

From 2021, organizations have the right to report on several objects in different regions to one tax office.

• categorization of property into different sections of the report;
• creating several sheets of the same section, including this may be required for the same object;
• summing up the calculation results relating to the same area to reflect the total accrual amounts.

The distribution into different sections is predetermined, first of all, by the base from which the tax is calculated. Such a base can be either the average (average annual) value (in the general case) or the cadastral value (for real estate of certain types or a certain affiliation).

Due dates: tax and reporting period

The tax period is the calendar year (Clause 1, Article 379 of the Tax Code of the Russian Federation).

The reporting periods of the calendar year depend on the tax base (clause 2 of Article 379 of the Tax Code of the Russian Federation):

Here are the deadlines for 2021: for the first quarter - no later than May 4, 2018; for the half-year (II quarter) – no later than August 1, 2021; for nine months (III quarter) – no later than October 31, 2018.

During established reporting periods, the tax authorities accept calculations for advance payments no later than 30 calendar days from the end of the corresponding reporting period (clause 2 of Article 386 of the Tax Code of the Russian Federation). Also see an example of calculating the average value of property for the reporting period.

Attention: an organization may be fined for being late in calculating advance payments for property tax.

Calculations of advance payments are recognized as documents necessary for tax control.

Firstly, sanctions for late submission of documents required for tax control are provided for in paragraph 1 of Article 126 of the Tax Code of the Russian Federation. The fine amount is 200 rubles. for each document not submitted.

Secondly, for untimely submission of such documents at the request of the tax inspectorate, the court may impose administrative liability on officials of the organization (for example, its head). The fine amount will be from 300 to 500 rubles. (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

It is worth noting that calculations of advance payments are not equivalent to tax returns (Clause 1, Article 80 of the Tax Code of the Russian Federation). Consequently, an organization cannot be fined for late submission of calculations under Article 119 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated May 5, 2009 No. 03-02-07/1-228, paragraph 15 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 No. 71, resolution of the Federal Antimonopoly Service of the East Siberian District dated January 18, 2006 No. A58-4095/2005-F02-6999/05-S1, Volga-Vyatka District dated April 27, 2006 No. A82-2065/2005-27, Far Eastern District dated May 31, 2006 No. F03-A51/06-2/1217, Moscow District dated September 16, 2008 No. KA-A40/8744-08).

Section 3

Section 3 is completed and submitted by:

• Russian and foreign organizations for real estate objects, the tax base for which is the cadastral value;

• foreign organizations that do not have permanent representative offices in Russia - for real estate located in Russia;

• foreign organizations that have permanent representative offices in Russia - for real estate objects that are not related to the activities of permanent representative offices.

The rules for filling out this section of the calculation are defined in Section VI of the Procedure for filling out the calculation of advance payments, approved by Order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895. The procedure for entering individual indicators is explained in the letter of the Federal Tax Service of Russia dated May 8, 2014 No. BS-4-11/8876.

For each property, a separate sheet of Section 3 is filled out. For example, if in the same building the organization has several premises, the tax base for which is the cadastral value, Section 3 must be filled out separately for each of these premises (letter from the Federal Tax Service of Russia dated October 16 2014 No. BS-4-11/21488).

In section 3 please indicate:

• on line 010 – OKTMO code according to the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-st. If the OKTMO code value is less than the number of cells allocated for it, put dashes in the empty cells;

• on line 014 – cadastral number of the building (structure, structure);

• on line 015 - cadastral number of the premises (if section 3 is filled in specifically for the premises in respect of which cadastral registration was carried out (letter of the Federal Tax Service of Russia dated May 8, 2014 No. BS-4-11/8876));

• on line 020 - the cadastral value of the property as of January 1 of the reporting period (including on line 030 - the tax-free cadastral value of this object).

If section 3 is completed in relation to a premises whose cadastral value has not been determined (but the cadastral value of the building in which the premises is located has been determined), then on line 020 indicate the cadastral value of the premises based on the share of the premises’ area in the total area of ​​the building. This was stated in the letter of the Federal Tax Service of Russia dated October 16, 2014 No. BS-4-11/21488.

For convenience, use the formula:

Do the same when filling out line 030;

• on line 040 - a composite indicator: in the first part - the tax benefit code in accordance with Appendix 6 to the Procedure for filling out the calculation of advance payments, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895. Do not fill out this line if the benefit corresponds to codes 2012400 or 2012500.

Fill out the second part of the indicator on line 040 only if the first part contains code 2012000. In this case, sequentially indicate the number, paragraph and subparagraph of the article of the regional law in accordance with which the benefit is provided. For each of the indicated positions, four sign spaces are allocated. Fill out this part of the indicator from left to right and, if the corresponding attribute has less than four characters, enter zeros in the free cells to the left of the value.

• on line 050 - the share of the cadastral value of a real estate property on the territory of a constituent entity of the Russian Federation, if such property is located on the territory of several regions, or on the territory of a region and in the territorial sea of ​​Russia (on the continental shelf of Russia or in the exclusive economic zone of Russia). Enter the value as a proper fraction;

• on line 060 - in the first part of the indicator, code 2012400. In the second part, sequentially indicate the number, paragraph and subparagraph of the article of the regional law in accordance with which the benefit is provided. If the benefit is not established, put a dash;

• on line 070 - the tax rate (reduced tax rate) established by regional legislation;

• on line 080 – the coefficient of the property being owned by the organization in the reporting period. For convenience, use the formula:

Starting from 2021, a full month of ownership of a property is considered to be the month in which:

• the organization acquired ownership of the object if registration was made before the 15th (inclusive);

• the organization has lost ownership of the object if registration was made after the 15th.

Therefore, do not include in your tax calculation:

• month of acquisition of ownership rights, if registration took place after the 15th;

• month of termination of ownership, if registration took place before the 15th (inclusive).

This procedure is provided for in paragraph 5 of Article 382 of the Tax Code of the Russian Federation.

Enter the value as a proper fraction;

• on line 090 – the amount of the advance payment for the reporting period;

• on line 100 - in the first part of the indicator - code 2012500. In the second part, sequentially indicate the number, paragraph and subparagraph of the article of the regional law in accordance with which the benefit is provided. Enter the benefit amount on line 110. If the benefit is not established, put a dash in both lines.

Determination of the tax base

When determining the tax base, not all property is included in the tax base. We will divide property that is not involved in determining the tax base into two groups: exempt and preferential.

Tax exemption

The list of property that is not recognized as an object of taxation is given in paragraph 4 of Art. 374 Tax Code of the Russian Federation. For example, land plots and other environmental management facilities (water bodies and other natural resources) and others.

At the same time, fixed assets belonging to depreciation group I or II are excluded from the tax base, i.e., with a useful life from 1 year to 3 years inclusive (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation).

Privileges

The benefits include property listed in Article 381 of the Tax Code of the Russian Federation. Let us dwell in detail on the benefit applied to movable objects registered as fixed assets from 01/01/2013 (clause 25 [K=14; P=381; T=Article 381 of the Tax Code of the Russian Federation]).

If an organization applies this benefit, then it is necessary to follow regional legislation. Subjects of the Russian Federation are now solely vested with the right to establish benefits on their territory. If the region does not take advantage of this right, then from January 1, 2021, the benefits provided for in paragraphs 24 and 25 of Article 381 of the Tax Code of the Russian Federation will no longer apply on its territory.

Section 1

Section 1 is intended to reflect the total amount of the advance payment that the organization must pay to the budget.

Section 1 should be completed separately regarding the amounts of tax payable to the budget for:

• location of the organization (place of activity of the foreign organization through a permanent representative office);

• the location of a separate division with a separate balance sheet;

• location of real estate. At the same time, take into account the peculiarities of the budget structure of the regions in which the property is located.

In section 1 please indicate:

• on line 010 – OKTMO code according to the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-st. If the OKTMO code value is less than the number of cells allocated for it, put dashes in the last empty cells;

• on line 020 – BCC for property tax;

• on line 030 - the amount of the advance tax payment payable to the budget according to the codes KBK and OKTMO indicated on lines 010–020 of the corresponding block.

Calculate the indicator for line 030 using the formula:

Section 1 must be signed by the head of the organization or other authorized person. It is also necessary to indicate the date of reporting.

This procedure is provided for in paragraph 2.4 of section II and section IV of the Procedure for filling out the calculation of advance payments, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895. Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated May 8, 2014 No. BS-4-11/8876.

An example of filling out the calculation of advance payments for property tax

Alpha LLC is located in Moscow. The organization does not have real estate in other regions. Alpha's accountant is preparing a calculation of advance payments for property taxes for the first quarter of 2021.

The organization’s balance sheet includes property, the tax base for which is determined as: – the average cost of fixed assets for the reporting period; – cadastral value of fixed assets as of January 1 of the reporting period.

The organization’s balance sheet does not include: – fixed assets that belong to the first and second depreciation groups; – movable property that was registered after December 31, 2012.

According to accounting data, the residual value of fixed assets, the tax base for which is determined as the average value of property for the reporting period, is:

For facilities with high energy efficiency, the organization uses the property tax benefit provided for in paragraph 21 of Article 381 of the Tax Code of the Russian Federation.

The organization's real estate includes an administrative and business building included in the list of real estate objects, the tax base for which is the cadastral value. The cadastral value of the building as of January 1 is RUB 781,732,922.80. The residual value of the building as of April 1 is RUB 721,233,421. Building area – 5748.6 sq.m. m. In relation to this object, the organization uses the property tax benefit provided for in paragraph 1 of Article 4.1 of Moscow Law No. 64 of November 5, 2003. The tax base is reduced by the cadastral value of an area of ​​300 square meters. m.

The property tax rate for real estate, the tax base for which is determined as the cadastral value of the property, is 1.3 percent.

When filling out the calculation on the title page, the Alpha accountant indicated the details of the organization, the period for which the calculation is being submitted, as well as code 214, which means that the calculation is being submitted at the location of the organization.

The accountant began filling out the calculation from section II. In it he stated:

• on lines 020–110 – the residual value of property (including preferential property) as of January 1, February 1, March 1, April 1, respectively;

• on line 120 – the average cost of all property for the first quarter:

(RUB 67,650,000 + RUB 66,547,913 + RUB 65,445,826 + RUB 68,789,432): 4 = RUB 67,108,293;

• on line 130 - tax benefit code, in accordance with Appendix 6 to the Procedure for filling out the calculation of advance payments, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895;

• on line 140 - the average cost of preferential property for the first quarter:

(RUB 1,785,310 + RUB 1,652,131 + RUB 1,518,952 + RUB 1,839,471): 4 = RUB 1,698,966;

• on line 170 – the property tax rate for organizations in Moscow is 2.2 percent (Moscow Law of November 5, 2003 No. 64);

• on line 180 – the amount of the advance payment for property tax for the first quarter, calculated using the formula:

(RUB 67,108,293 – RUB 1,698,966) × 2.2%: 4 = RUB 359,751;

• on line 210 - the residual value of all fixed assets as of October 1:

RUR 68,789,432 + 721,233,421 rub. = 790,022,853 rub.

In Section III, the accountant stated:

• on line 010 – OKTMO code according to the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-st;

• on line 014 – cadastral number of the building;

• on line 020 – the cadastral value of the property as of January 1, 2021;

• on line 030 – tax-free cadastral value of the object, calculated using the formula:

RUR 781,732,922.80 : 5748.6 sq. m × 300 sq. m = 40,795,998 rub.;

• on line 040 - in the first part of the indicator - tax benefit code 2012000 (in accordance with Appendix 6 to the Procedure for filling out the calculation of advance payments, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895). The second part of the indicator contains the details of the regulatory act on the basis of which the benefit is used (clause 1 of article 4.1 of the Moscow Law of November 5, 2003 No. 64);

• on line 070 – the property tax rate for organizations in Moscow is 1.3 percent (Moscow Law of November 5, 2003 No. 64);

• on line 090 – the amount of the advance tax payment for the first quarter, calculated using the formula:

(781,732,922.8 rub. – 40,795,998 rub.) × 1.3%: 4 = 2,408,045 rub.

After this, the accountant filled out section I of the calculation, in which he indicated:

• on line 010 – OKTMO code according to the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-st;

• on line 020 – BCC for property tax;

• on line 030 - the total amount of advance payments, calculated according to the formula:

RUB 359,751 + 2,408,045 rub. = 2,767,796 rub.

On April 29, 2021, the accountant submitted the calculation, signed by the General Director of Alpha Lvov, to the Moscow tax office, with which the organization is registered.

Situation: how to calculate advance payments for property tax on geographically remote real estate? This item was transferred from the branch's balance sheet to the organization's balance sheet in the middle of the year, since the branch's balance sheet was closed.

You need to report separately on geographically remote real estate. In this case, the residual value of the object for those months when it was on the balance sheet of the branch is considered equal to zero.

There are general rules. The tax base for geographically remote real estate is determined separately (clause 1 of Article 376 of the Tax Code of the Russian Federation). And property tax reporting for such an object must also be submitted separately, according to its location. This is provided for in paragraph 1 of Article 386 of the Tax Code of the Russian Federation. But these rules must be applied taking into account the features associated with the “change” of the owner of the property.

As long as the real estate was listed on a separate balance sheet of the branch, the calculations of advance payments for this object were submitted by the branch. And from the moment this property is transferred to the balance sheet of the parent organization, property tax reporting must be prepared by it. The tax office to which calculations should be submitted remains the same - at the location of the geographically remote property.

The question arises: how to correctly calculate the tax base so as not to double the advance payments reflected in the branch’s reporting?

To answer this question, remember that the tax base is the average value of property. The average is for the calendar year, and not for the period of activity of the organization or its separate division with a separate balance sheet (clause 4 of Article 376 of the Tax Code of the Russian Federation). Therefore, when calculating tax (advance payments), you need to take into account the total number of months in the calendar year (in the corresponding reporting period). However, the residual value of taxable property in those months when it was taken into account on the balance sheet of the branch will be equal to zero in the calculation of the parent organization. After all, in fact, the organization did not have this property, which means there was no object of taxation.

An example of how to calculate advance payments for property taxes. In the middle of the year, a geographically remote property was transferred from the balance sheet of the branch to the balance sheet of the organization. The branch's separate balance sheet was closed

Alpha LLC (head office) is registered in Moscow. The organization has:

• a separate division without a separate balance sheet in Moscow;

• branch with a separate balance sheet in Serpukhov, Moscow region. The branch's balance sheet includes a warehouse building located at the location of a separate division.

Property tax rates in Moscow and the Moscow region are 2.2 percent.

In the first quarter, the residual value of taxable items recorded on the balance sheet of the organization’s head office (including the property of the division in Moscow) is:

• as of January 1, 2021 – RUB 1,800,000;
• as of February 1, 2021 – RUB 1,650,000;
• as of March 1, 2021 – RUB 1,500,000;
• as of April 1, 2021 – RUB 1,350,000.

The residual value of the warehouse reflected on the balance sheet of the Serpukhov branch is:

• as of January 1, 2021 – RUB 560,000;
• as of February 1, 2021 – RUB 530,000;
• as of March 1, 2021 – RUB 500,000;
• as of April 1, 2021 – RUB 470,000.

The tax base for property tax for the first quarter of 2021 is equal to:

– for the property of the head office (including the property of a separate division in Moscow):

(RUB 1,800,000 + RUB 1,650,000 + RUB 1,500,000 + RUB 1,350,000): (3 + 1) = RUB 1,575,000;

– on the property of the branch in Serpukhov:

(560,000 rub. + 530,000 rub. + 500,000 rub. + 470,000 rub.): (3 + 1) = 515,000 rub.

The amount of the advance payment for property tax located in Moscow is equal to:

RUB 1,575,000 × 2.2%: 4 = 8663 rub.

The Alpha accountant transferred this amount to the Moscow budget. The calculation of advance payments was submitted to the tax office at the location of the parent organization.

The amount of the advance payment for property tax located in the Moscow region is equal to:

RUB 515,000 × 2.2%: 4 = 2833 rub.

The branch accountant transferred this amount to the budget of the Moscow region. The calculation of advance payments was submitted by the branch to the tax office at the location of the warehouse.

In April, the warehouse was transferred from the balance of the branch in Serpukhov to the balance of the head office of the organization. Since this period, the separate balance sheet of the separate division has been closed.

In the first half of the year, the residual value of taxable items recorded on the balance sheet of the head office of the organization (including the property of the division in Moscow) is:

• as of January 1, 2021 – RUB 1,800,000;
• as of February 1, 2021 – RUB 1,650,000;
• as of March 1, 2021 – RUB 1,500,000;
• as of April 1, 2021 – RUB 1,350,000;
• as of May 1, 2021 – RUB 1,200,000;
• as of June 1, 2021 – RUB 1,100,000;
• as of July 1, 2021 – RUB 1,000,000.

The residual value of the warehouse reflected on the balance sheet of the parent organization is:

• as of January 1, 2021 – 0 rub.;
• as of February 1, 2021 – 0 rub.;
• as of March 1, 2021 – 0 rub.;
• as of April 1, 2021 – 0 rub.;
• as of May 1, 2021 – RUB 440,000;
• as of June 1, 2021 – RUB 410,000;
• as of July 1, 2021 – RUB 380,000.

The residual value of the warehouse reflected on the balance sheet of the Serpukhov branch is:

• as of January 1, 2021 – RUB 560,000;
• as of February 1, 2021 – RUB 530,000;
• as of March 1, 2021 – RUB 500,000;
• as of April 1, 2021 – RUB 470,000;
• as of May 1, 2021 – 0 rub.;
• as of June 1, 2021 – 0 rub.;
• as of July 1, 2021 – 0 rub.

The tax base for property tax for the first half of 2021 was calculated separately by the Alpha accountant:

– for the property of the head office (including the property of a separate division in Moscow):

(RUB 1,800,000 + RUB 1,650,000 + RUB 1,500,000 + RUB 1,350,000 + RUB 1,200,000 + RUB 1,100,000 + RUB 1,000,000) : (6 + 1) = RUB 1,371,429;

– for a geographically remote property (warehouse in Serpukhov):

(0 rub. + 0 rub. + 0 rub. + 0 rub. + 440,000 rub. + 410,000 rub. + 380,000 rub.): (6 + 1) = 175,714 rub.;

– on the property of the branch in Serpukhov:

(560,000 rub. + 530,000 rub. + 500,000 rub. + 470,000 rub. + 0 rub. + 0 rub. + 0 rub.): (6 + 1) = 294,286 rub.

The amount of the advance payment for property tax located in Moscow is equal to:

RUB 1,371,429 × 2.2%: 4 = 7543 rub.

The Alpha accountant transferred this amount to the Moscow budget. The calculation of advance payments is submitted to the tax office at the location of the organization's head office.

The amount of the advance payment for property tax transferred to the balance sheet of the parent organization is equal to:

RUB 294,286 × 2.2%: 4 = 1619 rub.

The Alpha accountant transferred this amount to the budget of the Moscow region. The calculation of advance payments was submitted by the parent organization to the tax office at the location of the warehouse.

The amount of the advance payment for property tax for the period when it was listed on the balance sheet of a separate division is equal to:

RUB 175,714 × 2.2%: 4 = 966 rub.

The Alpha accountant transferred this amount to the budget of the Moscow region. The calculation of advance payments was submitted by the parent organization to the tax office at the location of the warehouse.

There is also an alternative option. If property is removed from the balance sheet of a branch in the middle of the year, then instead of calculating the advance payment, you can submit a property tax return early and pay tax at the location of the branch. The declaration must be submitted at the end of the reporting period in which the property was disposed of. Do this no later than the deadline set for submitting the advance payment calculation. Determine the average annual value of the disposed property for the period from the beginning of the calendar year to the 1st day of the month in which the property was written off from the balance sheet of the branch. Similar clarifications are in the letter of the Ministry of Finance of Russia dated October 26, 2015 No. 03-05-05-01/61337.

Preparing for calculations

Let's distribute all property recorded in accounts 01 and 03 of the Chart of Accounts into 5 groups:

Once we have decided on the fixed assets, we will move on to filling out the property tax calculation.

What is the due date in 2021?

Tax legislation establishes strict deadlines for submitting advances on property taxes. Let us present the frequency of filing calculations for property contributions in the table:

The deadline for paying the property tax of organizations and advances on it is determined for each subject of the Russian Federation by regional legislators (Article 383 of the Tax Code of the Russian Federation).

Where to submit the payment

To correctly determine where to submit the calculation of advance payments for property taxes, answer three questions:

• Is your organization the largest taxpayer?

• Based on what value was calculated the tax base for the property for which you are submitting calculations: from the average or cadastral?

• Does the organization have separate divisions with property on their balance sheet? And if so, how is the tax distributed among local budgets?

If your organization is the largest taxpayer, then for all objects, even those that are taxed at cadastral value, submit a single report at the place where the organization is registered as the largest taxpayer. This is stated in paragraph 1.5 of Appendix 6 to the order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

But if the organization is not one of the largest, then for each property with a cadastral tax base, submit separate calculations at the location of these objects. The Federal Tax Service of Russia sent such clarifications to the tax inspectorates by letter dated April 29, 2014 No. BS-4-11/8482.

Let's move on to the next question. Does the organization have separate divisions? If not, then submit the calculation for the property, the tax base for which you calculate from the average cost, to the inspectorate at the location of the organization.

For the property of separate divisions (the tax base for which is calculated from the average cost), report depending on the budget structure of a particular region. Property tax amounts or advance payments may:

• go entirely to the regional budget;

• partially or fully go to the budgets of municipalities;

• distributed among the settlements included in the municipality.

If in your region there is no distribution of property taxes between municipal budgets, then calculations of advance payments can be submitted centrally - at the location of the organization. But this needs to be agreed upon with the inspectorate. This is stated in paragraph 1.6 of Appendix 6 to the order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

Is property tax in the region credited (in whole or in part) to local budgets? There are several options, all of them are in the table below:

Similar explanations are contained in paragraph 7 of the letter of the Ministry of Finance of Russia dated February 12, 2009 No. 03-05-04-01/08.

At the same time, the following is provided for municipalities such as districts. It will not be possible to provide a single calculation if, by decision of local legislators, part of the property tax is transferred to the budgets of the district’s settlements. Then you will have to submit separate calculations.

All these rules are spelled out in paragraphs 1 and 5 of Article 386 of the Tax Code of the Russian Federation, and are also set out in the letter of the Federal Tax Service of Russia dated April 29, 2014 No. BS-4-11/8482. The diagram below and the table will help you not to get confused about where to pay property tax (including advances) and where to submit reports.

How to divide property for calculation

In 2021, the procedure for calculating property taxes has changed significantly. Now the calculation (taxable) base does not include movable property. The calculation reflects information only on immovable fixed assets.

In the new reports, there is no need to divide fixed assets into movable and immovable property. But property assets will still have to be divided, and according to this principle:

1. By type of calculation. The advance payment is calculated based on the average annual and cadastral value of the property. For this purpose, the report provides various sections.
2. At the location of the real estate. If the assets of the enterprise are located on the territory of various municipalities. They will have to be divided according to OKTMO code, and reports and taxes will have to be sent to various territorial tax departments.
3. According to tax rates. The calculation must be carried out for all types of rates applied to the payer’s tax objects.
4. By types and amounts of benefits applied. Some property assets are taxed at reduced rates or are completely tax-free. The scope of benefits is set by local legislators. All types of preferential property must be reflected in separate calculation columns.

Before submitting reports, the responsible executor studies regional standards, and only after that he calculates the value of the property.

Coordination of centralized reporting

Payments can be submitted centrally for all divisions of the organization only in agreement with your tax office. To do this, send a notification to the inspection in any form. In the document, indicate the structural units, their location and OKTMO codes, as well as the inspection to which the reports will be submitted.

This is stated in letters of the Federal Tax Service of Russia dated March 20, 2014 No. BS-4-11/5132 and dated December 23, 2013 No. BS-4-11/23185.

Situation: is it possible to submit calculations of advance payments for property tax centrally - at the location of the head office of an organization, if in one subject of the Russian Federation it has several separate divisions with separate balance sheets?

The answer to this question depends on whether the property tax is distributed between local budgets or not (Clause 5, Article 56, Article 58 of the Budget Code of the Russian Federation).

If regional legislation does not provide for the transfer of part of the tax to local budgets, then in the reporting reflect the entire amount of property tax payable to the budget of the constituent entity of the Russian Federation. Including for separate divisions and real estate objects that are located on the territory of this subject of the Russian Federation. In this case, the organization has the right to submit tax reports centrally - at the location of the organization's head office. But first, coordinate the filing of reports centrally with your inspection.

For example, this procedure is established for organizations that have separate divisions or geographically distant real estate in Moscow. An organization that has separate divisions in different districts of Moscow with separate balance sheets on which property objects are listed can pay property tax and submit reports on such objects at the location of the head office (if located in Moscow) or one of such separate divisions. If an organization has geographically remote real estate properties in different districts of Moscow, then it can pay property tax and submit reports on such properties at the location of its head office in Moscow.

Similar explanations are contained in paragraphs 2–6 of the letter of the Ministry of Finance of Russia dated February 12, 2009 No. 03-05-04-01/08 and in the letter of the Federal Tax Service of Russia dated October 30, 2012 No. BS-4-11/18282.

It should be noted that for real estate objects, the tax base for which is determined as their cadastral value, calculations must be submitted only at their location. It does not matter how the tax is distributed in the region and whether the organization has the right to submit reports centrally. This conclusion can be drawn from letters of the Federal Tax Service of Russia dated June 2, 2014 No. BS-4-11/10451 and dated December 23, 2013 No. BS-4-11/23185.

If property tax amounts are credited (in whole or in part) to local budgets, then several options are possible. All of them are presented in the table.

At the same time, the following is provided for such municipal entities as municipal districts. An organization cannot submit a single calculation for property located on the territory of a municipal district if, by decision of the representative body of this municipal district, part of the property tax is credited to the budgets of its settlements.

This procedure is established by clause 1.6 of the Procedure for filling out the calculation of advance payments, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

An example of presenting calculations of advance payments for property tax. Regional legislation does not provide for the transfer of part of the tax to local budgets

The head office of the organization, its separate divisions and geographically remote real estate objects are located on the territory of one constituent entity of the Russian Federation, but in different municipalities (the territory of each municipality is supervised by a separate tax office). Regional legislation does not provide for the transfer of part of the property tax to local budgets. The organization does not have real estate objects for which the tax base is their cadastral value.

The organization's accountant prepares one calculation of advance payments for property tax. In it, he indicates the total amount of the advance payment for all property that is located on the territory of a constituent entity of the Russian Federation (i.e., for the head office of the organization, its separate divisions and geographically remote real estate objects). The accountant submits this calculation to the tax office at the location of the organization's head office. Therefore, it indicates the OKTMO code of the municipality in which the head office of the organization is located.

An example of presenting calculations of advance payments for property tax. Regional legislation provides for the transfer of part of the tax to local budgets. The territory of each municipality is supervised by a separate tax office

The head office of the organization, its separate divisions and geographically remote real estate objects are located on the territory of one constituent entity of the Russian Federation, but in different municipalities (the territory of each municipality is supervised by a separate tax office). Regional legislation provides for the transfer of part of the property tax to local budgets.

The organization's accountant prepares calculations of advance payments for property taxes for each municipality. Each calculation reflects the amount of the advance payment for the property located on the territory of the given municipality. The accountant submits the calculations to the tax authorities at the location of the organization’s head office, its separate divisions and geographically remote real estate. In each of the calculations, the OKTMO code for the corresponding municipality is indicated.

An example of presenting calculations of advance payments for property tax. Regional legislation provides for the transfer of part of the tax to local budgets. The territories of all municipalities are supervised by one tax office

The head office of the organization, its separate divisions and geographically remote real estate objects are located on the territory of one subject of the Russian Federation, but in different municipalities (the territories of all municipalities are supervised by one tax inspectorate). Regional legislation provides for the transfer of part of the property tax to local budgets.

The organization's accountant prepares one calculation of advance payments for property tax. In it, he separately indicates the amount of the advance payment for each municipal entity, on the territory of which there are separate divisions and geographically remote real estate objects. For each amount, the OKTMO code of the corresponding municipality is indicated. The accountant submits this calculation to the tax office at the location of the organization's head office.

Results

There is no need to make a payment for the 1st quarter of 2021. Now submit only annual declarations. But you will still have to calculate and transfer the advance payment for the 1st quarter. But only to those companies in the regions of which this obligation has been introduced.

Sources: Order of the Federal Tax Service of Russia dated October 4, 2018 N ММВ-7-21/ [email protected]

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

Delivery methods

Calculation of advance payments for property tax can be submitted to the inspection:

• on paper (for example, through an authorized representative of the organization or by mail);

• in electronic form via telecommunication channels. If the average number of employees for the previous year (in newly created or reorganized organizations for the month of creation or reorganization) exceeds 100 people, then in the current year property tax calculations can only be submitted in this way. This also applies to organizations that are classified as the largest taxpayers. They must submit tax reports electronically via telecommunications channels to interregional inspectorates for the largest taxpayers.

This is stated in paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

Attention: if an organization is required to submit reports electronically, but submits them in paper form, it will be fined 200 rubles. for each calculation. This is stated in Article 119.1 of the Tax Code of the Russian Federation.

Calculation of property tax for legal entities

General filling requirements

Here are some features of filling out advance calculations:

1. If there are no indicators, a dash is entered in the fields. The dash is drawn along the entire length of the field.
2. Cost indicators are indicated in full rubles.
3. All sheets indicate the checkpoint and tax identification number of the organization.

Letter No. BS-4-21/ [email protected] provides additional clarifications:

• the obligation to certify the declaration with the seal of a legal entity is excluded;
• The code for the type of economic activity according to the OKVED classifier has been excluded.

Let's consider the procedure for filling out the calculation sections (KND 1152028).

Procedure for filling out section 1

Section 1 is the last to be filled out - the final sheet. It reflects the amount of the advance tax payment payable to the budget at the place of provision. Filled out in the context of the corresponding codes according to OKTMO and KBK. The codes must comply with the following references:

• OKTMO code - directory OK 033-2013 (approved by order of the Federal Agency for Technical Regulation and Metrology dated June 14, 2013 N 159-st);
• KBK - instructions on the procedure for applying the budget classification of the Russian Federation (approved by order of the Ministry of Finance of Russia dated July 1, 2013 N 65n).

The amount of the advance payment is indicated in line 030 of the calculation and is determined by summing the following lines for all sections:

Line 030 = (Section 2: 180 – 200) + (Section 3: 090 – 110)

Procedure for filling out section 2

This section reflects the tax base based on the residual value of assets.

To calculate the average annual cost for the period, the residual value recorded on the balance sheet as of the 1st day of each month, starting from January 1, and at the end of the reporting period is included.

To determine the number of months in the reporting period, the number of months in the period + 1 is taken into account. For example, when calculating for the first half of the year, the number of months will be 7 = (6 + 1).

The residual value of fixed assets as of the 1st day of each month is reflected in the calculation table (lines 020–110). Column 3 reflects the residual value of fixed assets, which is recognized as an object of taxation.

To fill it out correctly, you need to return to the 5 groups listed in the table above. The tabular part of the calculation indicates objects that are assigned to groups II, IV and V.

Important! Section 2 does not reflect real estate and property exempt from taxation.

Procedure for filling out section 2.1

Section 2.1 is completed for real estate objects for which the cadastral value has not been determined. Taking into account our groups, these are those that were taken into account in group II. The tax base is the average annual cost.

Section 2.1 does not indicate real estate assets disposed of before the end of the reporting period. For example, when filling out the calculation for the first half of the year, section 2.1 is not completed in relation to real estate disposed of before July 1.

The value on line 050 corresponds to the residual value of the property as of the 1st day of the month following the month of completion of the previous reporting period. For example, when filling out a half-year calculation, the residual value as of July 1 is indicated.

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Please note: from January 1, 2015, the content of subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation has changed.
Previously, it talked about movable fixed assets registered after December 31, 2012. Now this subparagraph refers to any fixed assets that are included in the first or second depreciation group according to the Classification approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1. The procedure for filling out the calculation, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. MMV-7-11/895 does not take these changes into account. Fixed assets included in the first or second depreciation group are not recognized as an object of taxation, regardless of when they were registered. However, when filling out calculations of advance payments in 2021, data on their residual value must be included in the line 210 indicator. This includes data on movable property (depreciation groups 1 and 2), which were registered after December 31, 2012.

This was stated in the letter of the Federal Tax Service of Russia dated August 7, 2015 No. BS-4-11/13906.

An example of filling out section 2 of calculating advance payments for property tax

Alpha LLC is located in Moscow. Alpha's accountant is preparing a calculation of advance payments for property taxes for the first quarter of 2016.

Only movable property is listed on the organization's balance sheet.

According to accounting data, the residual value of movable property is:

Movable property included in the first and second depreciation groups are not recognized as an object of taxation, regardless of when they were registered. However, when filling out calculations of advance payments in 2021, the accountant included data on their residual value in the line 210 indicator.

The accountant declared the benefit for movable property (3–10 depreciation group) registered after December 31, 2012 (clause 25 of Article 381 of the Tax Code of the Russian Federation) on line 130.

The accountant filled out Section 2 of the calculation as follows.

In column 3, lines 020–050, the accountant indicated the residual value of property recognized as an object of taxation (including preferential) as of:

• January 1 – RUB 1,353,000. (RUB 6,765,000 – RUB 811,800 – RUB 4,600,200);
• February 1 – RUB 1,330,958. (RUB 6,654,791 – RUB 798,575 – RUB 4,525,258);
• March 1 – RUB 1,308,916. (RUB 6,544,582 – RUB 785,350 – RUB 4,450,316);
• April 1 – RUB 1,375,789. (RUB 6,878,943 – RUB 825,473 – RUB 4,677,681).
• January 1 – 1,150,050 rub. (RUB 5,750,250 – RUB 4,600,200);
• February 1 – RUB 1,131,314. (RUB 5,656,572 – RUB 4,525,258);
• March 1 – RUB 1,112,579. (RUB 5,562,895 – RUB 4,450,316);
• April 1 – RUB 1,169,420. (RUB 5,847,102 – RUB 4,677,681).

On line 120 - the average cost of all property for the first quarter: (1,353,000 rubles + 1,330,958 rubles + 1,308,916 rubles + 1,375,789 rubles): 4 = 1,342,166 rubles.

On line 130 - tax benefit code 2010257 according to the letter of the Federal Tax Service of Russia dated December 12, 2014 No. BS-4-11/25774.

On line 140 - the average cost of preferential property for the first quarter: (1,150,050 rubles + 1,131,314 rubles + 1,112,579 rubles + 1,169,420 rubles): 4 = 1,140,841 rubles.

On line 170 - the property tax rate for organizations in Moscow is 2.2 percent (Moscow Law of November 5, 2003 No. 64).

On line 180 - the amount of the advance payment for property tax for the first quarter, calculated according to the formula: (1,342,166 rubles - 1,140,841 rubles) × 2.2%: 4 = 1,107 rubles.

On line 210 - the residual value of all fixed assets as of April 1: RUB 6,878,943.

Situation: which OKTMO code – 8-digit or 11-digit – should I indicate when calculating advance payments for property tax?

The answer to this question depends on how this tax is distributed between budgets in a particular region.

In the form for calculating advance payments for property tax, in the line “Code according to OKTMO” there are 11 cells (places). The all-Russian classifier, approved by Rosstandart order No. 159-ST dated June 14, 2013, includes two sections, one of which contains 8-digit OKTMO codes, and the second - 11-digit codes. 8-digit codes are assigned to municipalities of districts, and 11-digit codes are assigned to settlements that are part of the municipalities of the region.

Which OKTMO code to indicate in the calculation - 8-digit or 11-digit - depends on how regional authorities distribute property tax among budgets of different levels (clause 1.6 of Appendix 6 to the order of the Federal Tax Service of Russia dated November 24, 2011 No. MMV- 7-11/895). You can learn about the tax distribution procedure in a particular region from regional regulations. Or check with your tax office.

Thus, property tax can:

• go entirely to the regional budget;

• partially or completely fall into municipalities;

• distributed among the settlements included in the municipality.

In the first two cases, indicate the OKTMO code in the calculation, consisting of eight characters. In this case, fill out the line “OKTMO code” starting from the left. Place dashes in the cells left empty.

In the case when part of the tax is credited to the budgets of specific localities, the 11-digit OKTMO code must be indicated in the calculation.

This procedure follows from paragraph 1.6 of Appendix 6 to the order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895 and the order of Rosstandart dated June 14, 2013 No. 159-ST.

Situation: is it necessary to reflect the value of a land plot listed on the organization’s balance sheet in section 2 of the calculation of advance payments for property tax?

No no need.

Property tax reporting must reflect the value of only those fixed assets that are subject to taxation. Land plots are not recognized as subject to property tax (subclause 1, clause 4, article 374 of the Tax Code of the Russian Federation). Therefore, there is no need to indicate their cost in the calculation of advance payments (declaration). A similar point of view is reflected in the letter of the Federal Tax Service of Russia dated October 26, 2004 No. 21-3-05/461.