Property tax return: filling out a new form for the 2021 report

Important: new reporting form for 2021

The Federal Tax Service for the second time made changes to the procedure for filling out the property tax return for 2021 by Order No. KCH-7-21 dated 12/09/2020/ [email protected] The document was officially published on 01/14/2021, and came into force on 03/14/2021. The amendments are related to the changes made by Federal Law No. 374-FZ of November 23, 2020 to Article 386 of the Tax Code of the Russian Federation. Now the declaration must include information on the average annual value of movable property items recorded on the organization’s balance sheet as fixed assets.

A new section 4 was introduced into the form to reflect the average annual value of movable property items recorded on the balance sheet of an organization or a separate division with a separate balance sheet. Additionally, special codes “2010501” and “2010505” and the procedure for their application were introduced. The codes are intended to designate SMEs from affected sectors of the economy, for which special deadlines and rules for making advance payments on corporate property tax for reporting periods in 2021 have been established.

The first time changes to the declaration form for 2021 were made by Order No. ED-7-21 / [email protected] dated July 28, 2020. The procedure for filling it out and the format for submitting it in electronic form have been adjusted. There have been several changes compared to the current declaration:

1. The “Taxpayer Identification” field has been added to Section 1, which is intended to indicate the right to deferment. How to determine which taxpayer indicator to put in the property tax return for 2021 - if there is no right to a deferment in payment of the contribution, then the taxpayer puts code “3” in the new field. If the right to defer tax payment is granted on the basis of a government decree, code “1” is used, on the basis of regional acts - “2”.
2. The field “SZPK Sign” has been added to the form, indicating that the taxpayer has entered into an agreement to protect and encourage investments.
3. The procedure for filling out the tax benefits field for legal entities that have had their property taxes written off for the second quarter has changed.
4. Additional benefit codes have been introduced.

Requirements for filling out the declaration

The rules for filling out are set out in Appendix No. 3 to Order No. CA-7-21 / [email protected] The regulations prescribe the procedure for drawing up a declaration and provide additional appendices, including various types of codes required when generating reports. In addition, materials for filling out the new reporting form are indicated in the letter of the Federal Tax Service No. BS-4-21 / [email protected] dated January 15, 2021.

To begin with, let's outline the general standards. All cost values ​​are entered in full rubles (amounts up to 50 kopecks are removed, above - rounded to the nearest whole). All form pages are numbered in order. The fields are filled in from left to right, starting from the first cell, and with a capital letter. Free cells throughout the form are filled with dashes. It is prohibited to correct errors and omissions using a proofreader and to use double-sided printing on declaration sheets.

Who submits property tax reports and when?

Annual reporting on property contributions is mandatory for all legal entities that own taxable property. In Art. 373 of the Tax Code of the Russian Federation stipulates who submits a property tax return for 2021 for legal entities:

• all Russian companies;
• foreign organizations operating in the Russian Federation through official representative offices;
• foreign companies without representative offices in the Russian Federation, but who are owners of Russian real estate.

Exemptions are provided for taxpayers using preferential regimes. They do not pay tax on property, the value of which is determined by the average annual value. That is, if a company owns property on the simplified tax system or UTII that is taxed at cadastral value, then it will have to pay tax and submit reports. There are other exceptions for Russian and foreign companies; exemptions are enshrined in clause 1.2 of Art. 373 Tax Code of the Russian Federation.

Ordinary citizens and individual entrepreneurs are exempt from reporting. They do not calculate the tax themselves and do not fill out the declaration. This category of taxpayers pays obligations under special notifications sent by the Federal Tax Service.

The Federal Tax Service has set a deadline for submitting property tax returns for 2021 for legal entities - until March 30 of the year following the reporting year (Article 386 of the Tax Code of the Russian Federation). Submit your report for 2020 no later than March 30, 2021. There are no transfers in 2021.

What property is taxed?

Objects of taxation for Russian enterprises include real estate in ownership, possession, use, disposal and received under concession, which are recorded on the balance sheet of the taxpayer (Articles 378, 378.1, 378.2 of the Tax Code of the Russian Federation).

For foreign companies, taxable objects will be:

1. For foreign organizations with a permanent establishment in the Russian Federation - real estate as fixed assets and real estate received under a concession agreement.
2. For foreign companies that do not have a permanent representative office in Russia - real estate that is owned by such companies and real estate assets received under a concession agreement.

IMPORTANT!

Since 2021, the procedure for tax accounting and reporting for property funds has changed significantly. Now movable property fixed assets, land, natural resources and other assets are not taxable.

Conditions to fill out

Let's consider an example of filling out a property tax return for 2021 with the following conditions:

, TIN 1234567891, checkpoint 123401001. Located in the city of St. Petersburg. The company's balance sheet includes:

1. A building whose address coincides with the address of the organization’s location (OKTMO code 12345000). The cadastral number of the building is 78:06:0004005:1234. The tax base for it is determined as the cadastral value (clause 2 of article 375, article 378.2 of the Tax Code of the Russian Federation). The cadastral value of the building as of January 1, 2021 was 25,000,000 rubles.
2. A warehouse that is located outside the organization’s location (OKTMO code 12345000). The tax base for it is determined as the average annual value of property (clause 1 of Article 375 of the Tax Code of the Russian Federation). The conditional room number is 78:06:0004005:5678. OKOF code - 210.00.11.10.520.

Residual value of warehouse space:

In relation to real estate, PPT.RU LLC does not have benefits established by the Tax Code of the Russian Federation and regional legislation.

Property tax rates are:

• 1.6% (conditionally) - for the building (clause 1.1 of Article 380 of the Tax Code of the Russian Federation);
• 2.2% (conditionally) - for the rest of taxable property (clause 1 of Article 380 of the Tax Code of the Russian Federation).

The amount of advance payments calculated by the organization for the reporting periods of 2021 is equal to:

• in relation to the building - 300,000 rubles. (RUB 100,000 + RUB 100,000 + RUB 100,000);
• in relation to a warehouse - 93,556 rubles. (RUB 31,433 + RUB 31,185 + RUB 30,938).

Step-by-step instructions on how to fill out your property tax return for 2021:

Where to take it

The property tax declaration is submitted every year to the territorial Federal Tax Service Inspectorate at the place of registration of the taxpayer. If an organization has an OP in another constituent entity of the Russian Federation (separate divisions with a separate balance sheet and independent tax accounting), then the declaration is submitted to the inspectorate at the location of this separate division. Also at the location, reports are submitted for each immovable taxable object located separately from the OP and the parent organization.

If the enterprise is not one of the largest, transfers contributions strictly within one region and calculates tax only on book value, then, with the consent of the territorial inspectorate, reporting on separate OP and remote assets is included in the general declaration and submitted to the Federal Tax Service, in which the head office is registered. organization.

Property tax returns are accepted in both paper and electronic form. The register is submitted by responsible persons or their authorized representatives. It is possible to send the declaration by registered mail with a mandatory list of all attachments. But some categories of payers are required to submit property tax reports strictly electronically through specialized communication channels (Article 80 of the Tax Code of the Russian Federation):

• organizations classified as the largest;
• institutions created during the reporting period, the list of employees of which exceeds 100 people;
• taxpayers whose average number of employees for the previous reporting period included 100 employees or more.

How to calculate the tax base based on the average annual cost

The average cost is the ratio of the total value for the desired position for a specified amount of time and a similar time period. The average cost is an annual average due to the fact that the reporting period for property tax is a year.

The average annual cost is calculated as follows:

1. The frequency is determined. The property advance report is submitted once a quarter. For the first quarter, the required period is 4 months, for the second - 7 months, for the third - 10 months.
2. The residual price of the property is determined on the first day of each subsequent month.
3. The value of preferential or non-taxable fixed assets is deducted. For the calculation, you only need the price of immovable fixed assets taxed at a specific rate.

The calculation for the first quarter is determined as follows: the total value of the average annual value of property (ASV) as of the 1st day of each subsequent month is divided by 4. AVV is calculated from January 1 to April 1. 4 is a four month period from January to April.

Due dates

IMPORTANT!

The report has been canceled since 2021! There is no need to fill out and submit form 1152028 for the 1st quarter of 2021!

Calculation of property assessment payments is a periodic report. It is sent once a quarter according to the scheme “in the current quarter we report for the previous one.” See the main deadlines in the table.

We will separately present the dates for reorganized enterprises:

How to calculate the base according to cadastral valuation

Calculation based on cadastral value is even simpler. The regional database records the values ​​of the cadastral value of specific real estate objects. This value is subject to updating, that is, it is periodically recalculated taking into account assessment data. The list of objects whose taxation is based on cadastral value is published annually at the beginning of the reporting period (year).

To calculate the advance, the contractor opens the legislative list, finds the object and identifies the current cadastral value. The value calculated for the current period remains unchanged throughout the year. If the object belongs to preferential property, then all the required benefits are applied to the estimated value. The calculation of the advance payment for cadastral value is differentiated in proportion to the share of ownership (for objects in shared ownership) and location (for assets located in different regions).

How to fill it out correctly

The rules for filling out reporting forms are the same for all tax registers. Here are brief instructions for filling out advance payment form 1152028:

1. All forms must be filled out in the required color only—black block font or handwritten in black, blue, or purple ink.
2. Page numbering is continuous.
3. The initial registers are numbered with the code “0—”. Correction forms are submitted with correction numbers in the order “1—”, “2—” and so on.
4. Corrections using a proofreader are not allowed.
5. Stapling paper that damages the integrity of the report is prohibited.
6. Duplex printing is not available.
7. All calculations are rounded. If the calculated value after the decimal point is less than 50 kopecks, then it is not taken into account. Indicators of 50 kopecks and more are rounded to the nearest sign - the ruble.

Let's imagine filling out the main sections in the form of a table.

Section 1

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 empty cells;

• on line 020 – BCC for property tax;

• on line 030 - the amount of tax payable to the budget according to the codes KBK and OKTMO, indicated on lines 010–020 of the corresponding block. The procedure for calculating this indicator is given in subclause 3 of clause 4.2 of the Procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895. If the resulting value is negative, put a dash on line 030;

• on line 040 – the amount of tax to be reduced based on the results of the tax period. This figure represents the difference between the tax for the year and the accrued advance payments. From these amounts, subtract the tax that was paid abroad on the property of a Russian organization located on the territory of another state. If the resulting value is negative, enter it without the minus sign. And when it is positive, then enter zero.

Fill out separate sections 1 for all cases when you pay tax by location:

• a Russian organization or a place where a foreign organization operates through a permanent representative office;

• a separate division with property allocated to a separate balance sheet;

• real estate taking into account the peculiarities of the budget structure of the regions.

Each Section 1 must be signed by the head of the organization or other authorized representative. Don’t forget to include the date you made the declaration:

This procedure is provided for in clause 2.4 and section IV of the Procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

Situation: which OKTMO code – 8-digit or 11-digit – should I indicate in my property tax return?

It all depends on how the tax is distributed between budgets of different levels in a particular region.

The explanation is simple. Despite the fact that the declaration itself has 11 cells for filling out OKTMO, you must indicate the code that corresponds to the final recipient of the tax. That is, OKTMO budgets of municipalities (8 characters) or smaller territorial associations (11 characters). Therefore, there are two options.

Option 1. The property tax can be sent entirely to the regional budget or distributed in whole or in part between municipalities of a constituent entity of the Russian Federation. In this case, indicate OKTMO of eight characters in the declaration.

Option 2. As a result, property taxes can also be redistributed to the budgets of smaller territorial associations that are part of municipalities. For example, various settlements, towns, districts, villages, uluses, etc. Then the 11-digit OKTMO must be entered in the declaration.

This procedure follows from paragraph 1.6 of Appendix 3 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.

How is the tax distributed?

The decision on how to distribute property taxes between budgets of different levels is made by regional authorities. Therefore, you can find out this procedure in a particular region from local regulatory documents. Or check with your tax office. Typically, such information can be found on inspection information boards.

How to fill out OKTMO in the declaration

Regardless of how many characters must be indicated in section 1 of the declaration, fill out the line “OKTMO Code” from left to right. If you enter an 8-digit code, put dashes in the cells left empty.

For example, in Moscow property taxes are distributed at the level of municipal districts. In most cases, they correspond to 8-digit OKTMO. And this is what the code entry will look like in the property tax return in Novogireevo:

Situation: how to correctly indicate the amount of tax in section 1 of the property tax return. Is the tax calculated at the end of the year less than the advance payments? The organization does not have property in other countries.

Indicate the tax on line 040 of section 1 of the declaration. There is no need to put a minus sign or fill out line 030.

This is exactly the procedure established by subclause 4 of clause 4.2 of the Procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

An example of filling out section 1 of a property tax return. The tax calculated at the end of the year is less than the amount of accrued advance payments. The organization does not have any property located in other states

The amount of the organization's property tax for 2021 is 166 rubles. The amount of advance payments for property tax accrued to the budget for the nine months of 2021 is 175 rubles.

The amount of tax to be reduced is: 166 rubles. – 175 rub. = 9 rub.

The organization's accountant reflected this amount on line 040 of section 1 of the property tax return. In line 030 of the declaration, the accountant added dashes.