Property type code

Filling procedure

The declaration includes:

• title page;

• Section 1 “The amount of tax payable to the budget, according to the taxpayer”;

• Section 2 “Determination of the tax base and calculation of the amount of tax in relation to the taxable property of Russian organizations and foreign organizations operating in the Russian Federation through permanent representative offices”;

• Section 3 “Calculation of the amount of tax for the tax period on an object of real estate, the tax base in respect of which is recognized as the cadastral (inventory) value.”

An important detail: in the declaration that the organization submits at its location, there is no need to duplicate the data reflected in the declarations that the organization submits:

• by location of separate divisions that are allocated to a separate balance sheet;

• by location of geographically remote real estate objects.

Situation: what sections need to be filled out in property tax returns if an organization submits two declarations: for its location and for the location of geographically remote property, the tax base for which is the cadastral value?

Fill out two separate declarations: one for the organization, the other for remote property. In each report, indicate only the amount of tax that needs to be paid at the location of one or the other.

Let me explain. The organization is obliged to pay the tax on a geographically remote property to the budget of the region where this property is registered (Article 385 of the Tax Code of the Russian Federation). For the remaining property that is listed on the balance sheet, the tax must be transferred to the budget at the location of the organization itself (clause 2 of Article 383 of the Tax Code of the Russian Federation).

OKTMO in each declaration will be different. In one, put the code of the municipality subordinate to the inspectorate in which the organization is registered at its location. And in the other - according to the location of geographically distant property. This follows from the provisions of paragraphs 1.3, 1.6 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.

How to fill out a declaration at the location of the organization

In such a declaration, reflect data on all property that is listed on the organization’s balance sheet, but without taking into account geographically remote real estate. Submit to the tax office as follows:

• title page;

• section 1;

• section 2. On line 270, reflect the residual value of all fixed assets as of December 31 (taking into account the geographically remote property);

• section 3. Since there is no data to fill out this section, put dashes in all cells (clause 2.3 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).

How to fill out a declaration on the location of geographically remote property

In this report, reflect data about the deleted object. That is, without taking into account the rest of the property that is listed on the organization’s balance sheet. Submit a declaration to the tax office containing:

• title page;

• section 1;

• section 2. In all cells except line 270, put dashes. And only on line 270 reflect the residual value of all fixed assets as of December 31 (clause 2.3 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);

• section 3.

New property tax return form for 2021. What to consider and how to fill out - SKB Kontur

In 2021, we will submit the corporate property tax return for 2021 on a new form. The KND form 1152026 was approved by Order of the Federal Tax Service of Russia dated July 28, 2020 No. ED-7-21/ [email protected]

If an organization is exempt from property tax payments for the second quarter, but submits a declaration in 2021 upon liquidation or reorganization, you must use the old form (Order of the Federal Tax Service of Russia dated August 14, 2019 No. SA [email protected] ). We told you how to reflect tax exemption in it.

When and where do we rent?

The deadline for submitting a property tax return is no later than March 30, 2021.

In general, we submit the annual declaration to the inspectorate at the location of the real estate (clause 1 of Article 386 of the Tax Code of the Russian Federation). You can find out the address and details of the tax office on the Federal Tax Service website.

• If a company has a separate division and has taxable property on its balance sheet, then the declaration is submitted to the inspectorate where the division is registered. The declaration indicates the OKTMO of the area where the unit is located.
• If the real estate is not located where the head office and divisions with dedicated separate balance sheets are located, then separate reports are submitted for the location of such real estate. The reports reflect OKTMO at the location of the property.
• The largest taxpayers report at the place of registration, to their interregional (interdistrict) inspectorate, but with a checkpoint and tax authority code at the location of the property.

For real estate properties that are located in territories under the jurisdiction of different tax authorities, you can submit a single declaration. Select the inspection yourself. [email protected] before March 1 of the year in which the declaration will be submitted .

What do we tax?

Real estate reflected on the balance sheet as a fixed asset, if the tax base for it is determined as the average annual cost. Among other things (unobvious cases) of taxation:

• real estate is transferred to other persons for temporary possession, use, disposal;
• transferred to trust management (except for mutual funds);
• included in joint activities;
• received under a concession agreement;
• received by you as a mutual fund management company.

Tax is also imposed on real estate that is located in Russia and belongs to an organization under the right of ownership, economic management, or received under a concession agreement, if the tax base in respect of it is determined as the cadastral value.

The object of taxation is not any movable property, as well as real estate such as land and reservoirs, listed in paragraph 4 of Art. 374 Tax Code of the Russian Federation.

We are not taxed, but are reflected in the declaration as a preferential benefit:

• property used in the main activities of religious organizations, organizations of the penal system, pharmaceutical or public organizations of people with disabilities;
• property of prosthetic and orthopedic enterprises, bar associations, law offices, legal consultations, management companies and participants of the Skolkovo project, INTC, participants, residents or managers of special economic zones;
• federal highways, newly introduced energy-efficient real estate, real estate for hydrocarbon production

The full list of federal benefits is in Art. 381 Tax Code of the Russian Federation. Each region can independently decide what benefits to introduce on its territory, who can apply them and for what property (Article 372 of the Tax Code of the Russian Federation). To find out what benefits apply in your region, contact the inspectorate or look at the official website of the Federal Tax Service.

What sections of the declaration do we fill out?

Submit the declaration as follows:

• Title page and section 1 - always when we submit a declaration;
• Sections 2 and 2.1 - if there is property taxed at the average annual value;
• Section 3 - if there is property taxed at cadastral value.

We recommend filling out the declaration in the following sequence: Title page → Section 3 → Section 2 - Section 2.1 - Section 1.

Do I need to submit zero property tax returns?

If you have taxable objects, but the total tax amount is zero, you need to submit a declaration. In this case, you are a tax payer and must report, despite the fact that the tax is zero.

This happens in two cases:

1. Your property is fully depreciated, its residual value is zero. However, it is taxed at the average annual cost.
2. All your real estate is exempt from tax under federal or regional benefits.

When an organization has no real estate recognized as an object of taxation at all, it is not a taxpayer and does not have to submit a declaration.

What has changed in 2021

A new form has been approved for the property tax return for 2021 (Order of the Federal Tax Service of Russia dated July 28, 2020 No. ED-7-21/ [email protected] ). By the same order, the Federal Tax Service updated the procedure for filling out and the electronic format of the declaration.

Section 1 - two new lines appeared

Line 005 “Taxpayer Attribute”. You need to enter a code from 1 to 3:

• “1” - if the organization pays advance payments later on the basis of Government Decree No. 409 dated 04/02/2020;
• “2” - if the organization pays advance payments later on the basis of regional laws;
• “3” - if the organization pays advances on time.

Line 007 “SZPK sign”. This line is only for organizations that have entered into an Investment Protection and Promotion Agreement (IPPA). Enter one of the codes:

• “1” if the tax (advance payments) is calculated on real estate related to the implementation of the SZPK;
• “2” if the real estate is not associated with the SZPK.

Sections 2 and 3 - new line, benefit and property codes

New line 002 “SZPK Attribute” is needed only for organizations with an investment agreement. Enter “1” in line if the property is related to the execution of the SZPK, “2” if it is not. Each feature requires a separate section 2 and section 3.

New codes for federal and regional benefits related to coronavirus have been approved:

• 2010501 and 2010505 - for small and medium-sized enterprises;
• 2010502 and 2010506 - for socially oriented non-profit organizations;
• 2010503 and 2010507 - for non-profit organizations most affected by the coronavirus;
• 2010504 and 2010508 - for centralized religious organizations.

A special code was introduced for the property of FEZ participants - “14”. It is used for real estate in Crimea and Sevastopol. Indicate the code in line 001, and for each code create its own section 2.

General filling requirements

In each line in the corresponding column of the declaration, indicate only one indicator. If there is no data to fill out the indicator, then put dashes in all cells. For example, like this:

All values ​​of the declaration’s cost indicators are indicated in full rubles. Indicator values ​​are less than 50 kopecks. throw it away, and 50 kopecks. or more, round up to the full ruble.

Fill text indicators in cells from left to right in capital letters. Also fill in whole numeric indicators from left to right, with a dash in the last unfilled cells:

The return may not correct errors by corrective or other similar means.

This is all stated in paragraphs 1.1, 2.3–2.8 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.

TIN and checkpoint

On each sheet of the declaration, indicate the TIN and KPP of the organization. Fill out the cells provided for the Taxpayer Identification Number (TIN) from left to right. Since the organization’s TIN consists of 10 digits, put a dash in the last two cells that remain free:

Indicate another checkpoint (not the organization itself) in the following cases:

• when you submit a separate declaration at the location of a separate division with a separate balance sheet. Please indicate the checkpoint of this unit;

• if there is geographically remote real estate for which you submit a separate report. Enter the checkpoint that is assigned to the location of the property from which you pay property tax.

This is stated in paragraphs 2.7, 3.2 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.

The largest taxpayers submit declarations only at the place of registration in this capacity. Even when you have to submit several declarations. At the same time, they indicate in the declaration the checkpoints assigned at their location:

• separate divisions with a separate balance sheet;

• geographically remote real estate objects (including real estate objects for which the tax base is the cadastral value).

This follows from the provisions of Articles 384–386 of the Tax Code of the Russian Federation, paragraphs 1.5, 3.2 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, and is confirmed by letters of the Federal Tax Service of Russia dated July 18, 2014. No. BS-4-11/13894 and dated September 12, 2013 No. BS-4-11/16569.

Title page

On the title page please indicate:

• adjustment number (for the primary declaration “0—”, for the updated declaration “1—”, “2—”, etc.);

• the reporting year for which the declaration is being submitted;

• tax office code;

• code of the place of reporting (in accordance with Appendix 3 to 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);

• full name of the organization;

• code of the type of economic activity according to OKVED 2 or OKVED (Order of Rosstandart dated September 30, 2014 No. 1261-st);

• code of the reorganization form (in accordance with Appendix 2 to 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) and TIN/KPP of the reorganized organization (in accordance with clause 2.8 and subclause 1 clause 3.2 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 a reorganization took place;

• contact phone number of the organization;

• the number of pages on which the declaration is drawn up;

• the number of sheets of supporting documents (copies thereof) attached to the declaration, including documents (copies thereof) certifying the authority of the representative of the organization who submits the declaration.

On the title page, indicate the date the report was completed. It is also mandatory that the person who certifies the declaration and the completeness of the information in it affixes his signature. A stamp can be affixed if the organization has one.

If this is the head of the organization, indicate his last name, first name and patronymic. In this case, in the section of the title page “I confirm the accuracy and completeness of the information specified in this Declaration”, put “1”.

In the section of the title page “I confirm the accuracy and completeness of the information specified in this Declaration,” put “2” if the report is certified by a representative of the organization:

• employee or outsider. Then indicate his last name, first name and patronymic, as well as a document that confirms his authority, for example, a power of attorney. In this case, the declaration is signed by a representative;

• outside organization. In this case, indicate the name of such a representative organization, as well as the last name, first name and patronymic of the employee who is authorized to certify the report on its behalf. He also certifies the declaration with his personal signature. The seal is affixed by the representative organization. In addition, documents confirming the authority of the representative organization are indicated. It could be a contract.

Here, for example, is how to fill out information about a representative - an employee of an organization:

This procedure is provided for in Section III 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.

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.

Until 01/01/2021

Line code 210 is intended to reflect the tax rate. In accordance with paragraph 1 of Art. 4 of the Law of the Republic of Crimea dated November 19, 2021 No. 7 ZRK/2021 and clause 1 of Art. 2 of the Law of Sevastopol dated November 26, 2021 No. 80 ZS, the property tax rate in these regions was initially set, in general, to 1%. It must be indicated in the line with code 210.

2021

The line with code 170 indicates the average annual value of tax-free property for the tax period, calculated by dividing by 13 the sum of the values ​​in column 4 lines with codes 020 - 140, - 374,100 rubles. (RUB 4,863,300 / 13).

May 23, 2021 gmurist 73

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Section 2

Section 2 is completed and submitted by:

• Russian organizations;

• foreign organizations that have permanent representative offices in Russia.

Section 2 should be completed separately regarding:

• property, the tax on which is paid at the location of the Russian organization or permanent representative office of a foreign one (property type code – 3);

• property of each separate division of a Russian organization with a separate balance sheet (property type code – 3);

• geographically remote real estate (property type code – 3);

• property for the taxation of which different tax rates are applied (property type code – 3);

• real estate included in the Unified Gas Supply System (property type code – 1);

• each property that is simultaneously located on the territory of different constituent entities of the Russian Federation (property type code – 2);

• each property that is simultaneously located on the territory of a constituent entity of the Russian Federation and in the territorial sea of ​​the Russian Federation, the continental shelf or the exclusive economic zone of the Russian Federation (property type code – 2);

• own property of a Russian organization, if it is located on the territory of another state where the tax on it has already been transferred (property type code – 4);

• property for which a special tax benefit is provided. In addition to those benefits that completely exempt you from paying tax, as well as those that reduce the tax rate;

• property of a resident of the Special Economic Zone in the Kaliningrad Region, which he created or acquired during the implementation of an investment project (property type code - 5);

• public railway tracks, main pipelines, energy transmission lines, as well as structures that are an integral technological part of these facilities (property type code – 6).

In section 2 on lines 020–140 in columns 3–4, indicate the residual value of fixed assets for the reporting period, including preferential property. Include in the declaration only information about objects subject to property tax. Do not include information about all other property and other assets in the declaration.

Indicate the residual value of the property at the end of the year separately, in line 141:

On line 150, indicate the average annual value of property for the tax period, determined by dividing the sum of lines 020–140, column 3 by 13. Read in more detail how the average value of property for the reporting period is determined.

If the organization uses a benefit, then on line 160 indicate the benefit code given in Appendix 6 to 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.

Attention: two new property tax benefits have been introduced since 2015:

• for movable property that the organization registered after December 31, 2012 (clause 25 of Article 381 of the Tax Code of the Russian Federation);

• for any property of participants in the free economic zone in Crimea and Sevastopol (clause 26 of article 381 of the Tax Code of the Russian Federation).

There are no codes for these benefits yet (Appendix 6 to the Procedure for filling out a property tax return, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895). Before making changes to the order, indicate the following codes in the declaration:

• code 2010257 - for movable property that the organization registered on January 1, 2013;

• code 2010258 – for the property of participants in the free economic zone in Crimea and Sevastopol.

This was stated in the letter of the Federal Tax Service of Russia dated December 12, 2014 No. BS-4-11/25774.

On line 270, reflect the residual value of all fixed assets that are listed on the organization’s balance sheet as of December 31 of the reporting year. The exception is fixed assets that are not recognized as objects of taxation in accordance with subparagraphs 1–7 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation. There is no need to indicate their residual value on line 270. The cost of fixed assets specified in subclause 8 of clause 4 of Article 374 of the Tax Code of the Russian Federation should not be excluded from the calculation.

This is stated in paragraphs 5.1–5.3 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.

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 of January 1, 2002 No. 1.

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, 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 the declaration for 2021, data on their residual value must be included in the indicator on line 270. This is stated in the letter of the Federal Tax Service of Russia dated August 7, 2015 No. BS-4-11/13906.

Here, for example, is what a completed Section 2 tax calculation will look like:

Situation: is it necessary to reflect the value of the land plot, which is listed on the organization’s balance sheet, in section 2 of the property tax declaration?

No no need.

After all, land plots are not subject to property tax. Property tax reporting reflects only fixed assets - objects of taxation. Therefore, there is no need to show information about land plots in the declaration. This follows from subparagraph 1 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated December 8, 2014 No. 03-05-06-02/62855.

Situation: how to reflect the value of preferential property in the property tax return? The organization lost the right to the benefit in the middle of the year.

There is no need to completely exclude such property from the declaration. But fix its cost - on the date when the benefit ended.

The residual value of the preferential property is reflected in section 2: on lines 020–141 in column 4 (clause 5.3 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).

How to fill out these lines if you lost your right to benefits in the middle of the year? In this case, when calculating the average value of the preferential property, you need to take into account its residual value on the 1st day:

• each month in which you use the benefit;

• the month from which you stop using the benefit.

This is explained by the fact that to calculate the tax, the residual value of the property is fixed as of the beginning of the day. That is, as of 0 o'clock on the 1st day of the month. For example, to calculate the average value of property for the first quarter, you need to take its residual value as of four dates, including April 1, and divide by 4.

This follows from the provisions of paragraph 4 of Article 376 of the Tax Code of the Russian Federation, subparagraphs 3 and 4 of paragraph 5.3 of the Procedure for filling out the declaration, subparagraphs 3 and 4 of paragraph 5.3 of the Procedure for filling out the calculation, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895 , as well as from the letter of the Ministry of Finance of Russia dated July 14, 2010 No. 03-05-05-01/26.

An example of filling out section 2 of calculating advance payments for property tax. The organization lost its right to benefits in May

Alpha LLC enjoyed the benefit until May 1, 2021. The property that Alpha acquired for an investment project was exempt from tax (clause 3 of article 2 of the Law of the Udmurt Republic of November 27, 2003 No. 55-RZ).

The accountant reflected the value of the preferential property in a separate section 2 of the calculation of advance payments for property tax for the six months.

When calculating the average value of preferential property, the accountant divided the total residual value by seven months:

(RUB 1,785,310 + RUB 1,652,131 + RUB 1,518,952 + RUB 1,839,471 + RUB 1,512,808): 7 = RUB 1,186,953

The average value of all property for six months is:

(RUB 67,650,000 + RUB 66,547,913 + RUB 65,445,826 + RUB 68,789,432 + RUB 65,207,261 + RUB 61,625,090 + RUB 58,042,919): 7 = RUB 64,758,346 .

The property tax rate is 2.2 percent.

The advance payment for property tax for the six months is:

(RUB 64,758,346 – RUB 1,186,953) × 2.2%: 4 = RUB 349,643

Property tax return codes for 2021

The accountant must indicate the OKOF code in the property tax return. However, this year the classifier was changed. This raised numerous questions about what OKOF code to use when calculating property taxes.

Urgent news for all accountants: Officials have new requirements for payment orders: with what wording will payments not go through. Read more in the Russian Tax Courier magazine.

Let's figure it out together:

• how to find out the OKOF code using the new classifier;
• how and where to indicate the OKOF code in the property tax return;
• what is the new classifier?

Order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895 approved the form of property tax declaration. One of the mandatory details of the declaration is the OKOF code.

Where to enter the code

Starting this year, an additional section 2.1 “Information on real estate objects taxed at the average annual value” has been added to the declaration. In this section of the property tax calculation you need to enter the OKOF code (see sample).

How to specify the code

Now let’s figure out how to indicate the OKOF code in the property tax return:

1. in section 2.1 of the new declaration, indicate the OKOF code only for fixed assets taxed at the average annual cost, the amount of tax in respect of which is calculated in section 2 of the declaration;
2. take the code for the property declaration from the All-Russian Classifier of Fixed Assets 2021;
3. OKOF code fits into line 040 of section 2.1 of the property tax declaration;
4. the code according to the new classifier contains 12 digits, enter it starting from the first cell of line 040;
5. for each object calculated at the average annual cost, there is its own line with the OKOF code, that is, no matter how many objects you have, you should have so many lines with OKOF codes in the declaration.

Attention! From January 1, 2021, OKOF was changed, so codes for property tax returns in 2021 must be taken from the new classifier.

Let us remind you that OKOF codes in the property tax declaration are entered only for property, the tax base of which is calculated from its average annual value. This note applies to the entire section 2.1.

Section line 2.1*What and how we indicate

*Section 2.1 may not be completed if the property is deregistered:

• before April 1 of the tax period (when filling out section 2.1 for the first quarter);
• before July 1 of the tax period (when filling out section 2.1 for the six months);
• before October 1 of the tax period (when filling out section 2.1 for nine months);
• until December 31 of the tax period (when filling out section 2.1 for the year)

On January 1, 2021, a new All-Russian Classifier of Fixed Assets (OKOF) was put into effect on the territory of the Russian Federation, its official wording is OK 013-2014 (SNA 2008). OKOF of earlier origin has been canceled (Order of the Federal Agency for Technical Regulation and Metrology dated December 12, 2014 No. 2018-st).

Thus, you take the OKOF code for property tax calculations from the OK 013-2014 classifier (you can view it in full at the end of this article). To do this, you need to transfer fixed assets accepted for accounting before 2021 from one depreciation group to another.

To do this, you will need a comparative table of old and new codes of the All-Russian Classifier of Fixed Assets. This transition key is presented in Order of Rosstandart No. 458 dated April 21, 2021.

Based on the results of the tax period - calendar year, organizations submit a property tax declaration to the Federal Tax Service in the form (electronic format) approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

One declaration reflects the amount of tax (advance payment) calculated from both the book value and the cadastral value.

in paper form (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;

Companies whose average number of employees exceeds 100 people are required to submit calculations electronically (Clause 3, Article 80 of the Tax Code of the Russian Federation).

To submit a declaration through a representative, you must draw up a power of attorney for him, certified by the seal of the organization and the signature of the manager.

declaration file in electronic form; 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.

The property tax declaration for the year (tax period) must be submitted no later than March 30 of the year following the reporting year (clause 3 of Article 386 of the Tax Code of the Russian Federation).

If March 30 is a weekend or holiday, the deadline for filing the declaration is postponed to the next business day.

Therefore, the 2021 return must be submitted no later than March 30, 2021.

in the first part of the indicator, the tax benefit code 2012400 is indicated, and in the second part of the indicator, the number, paragraph and subparagraph of the article of the law of the constituent entity of the Russian Federation, in accordance with which the corresponding tax benefit is provided, are sequentially indicated (for each of the indicated positions, four spaces are allocated, while filling this part of the indicator is carried out from left to right and if the corresponding attribute has less than four characters, the free spaces to the left of the value are filled with zeros).

In this case, the inventory number assigned to the real estate property in accordance with the Guidelines for accounting of fixed assets, approved by order of the Ministry of Finance of Russia dated 13.10.

2010 N 91n “On approval of Methodological Guidelines for Accounting of Fixed Assets”, or the inventory number of a real estate property assigned by bodies (organizations) of technical inventory when conducting technical accounting, technical inventory (for example, in accordance with the order of the Ministry of Economic Development of Russia dated 17.08.

2006 N 244 “On approval of the form of a technical passport of an individual housing construction project and the procedure for its registration by an organization (body) for recording real estate objects”, by order of the State Construction Committee of Russia dated 08/26/2003 N 322 “On approval of the Rules for conducting state technical registration and technical inventory of a complex of structures city ​​cable television network", by order of the State Construction Committee of Russia dated December 29.

2000 N 308 “On approval of the procedure for compiling a set of documents on the technical inventory of property complexes that make up the gas supply systems of the Russian Federation, as well as other real estate objects owned by OJSC Gazprom and its subsidiaries”, Decree of the Government of the Russian Federation dated 04.12.2000 N 921 “On state technical accounting and technical inventory in the Russian Federation of capital construction projects”).