Submitting a corporate property tax return for 2021

This year, December 1 is the deadline for paying property taxes for individuals, that is, the deadline by which the population must pay off debts to local budgets. The main regional fee is the property tax for individuals - in 2017 it is calculated according to a predominantly new (cadastral) scheme, which is more profitable for the authorities, but does not at all please Russians who own this or that property.

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Who pays property tax

Tax payers are:

1. Organizations using basic tax system. They pay tax on the following property:
   objects (including movable ones) that are on the balance sheet and are listed as fixed assets;
2. residential real estate, which is not recognized as fixed assets.
3. Organizations using special tax regimes of the simplified tax system and UTII. They pay tax:
   from real estate objects specified in paragraph 1 of Article 378.2 of the Tax Code, for which the tax base is calculated based on the cadastral value (for example, shopping centers, administrative centers and premises located in them);
4. from residential real estate, which is not accounted for as fixed assets.
5. Foreign organizations if they own taxable property or under a concession agreement.

About movable property

Tax on movable property recognized as fixed assets is paid only by companies on the special tax base. 2021 was the last year in which they paid it in the same manner. Starting this year, new rules apply. In particular, issues regarding the imposition of taxes on one or another type of movable property and the provision of benefits are resolved at the regional level.

Attributing the deduction for “Platon” to expenses

Thank you! Then one more question: in such situations, can the remainder of the “Platonic” deduction be attributed to expenses when calculating the single tax paid in connection with the application of the simplified tax system (the object of taxation is “income reduced by the amount of expenses incurred”)?

In the event that the payment for compensation for damage caused by 12-ton trucks to federal roads during the tax period exceeds the amount of transport tax calculated in relation to the heavy truck that caused this damage, the transport tax in relation to this vehicle is recognized as zero (clause 2 of Art. 362 NK).

In turn, a closed list of expenses that can be taken into account on the simplified tax system with the object of taxation “income minus expenses” is given in paragraph 1 of Art. 346.16 of the Internal Revenue Code. Thanks to the Law of July 3, 2021 N 249-FZ, a new sub-item appeared in this list - 37. It names a type of expense such as payment for compensation for damage caused to public roads of federal significance by vehicles with a permissible maximum weight of over 12 tons registered in the register of the vehicle toll collection system (“payment to Plato”). Moreover, it is also clarified here that the amount of “payment to Plato” actually paid during the tax period is taken into account in expenses when calculating the “simplified” tax for the tax period in the amount of the excess of the actually paid amount of payment over the amount of transport tax calculated for the tax period in accordance with Chapter. 28 of the Code.

Thus, if the “Platonovsky” deduction exceeds the amount of calculated transport tax in relation to a 12-ton truck, then the transport tax is taken equal to zero, and the “difference” is expensed on the basis of paragraphs. 37 clause 1 art. Code 346.16.

Note! When calculating the “simplified” tax, only economically justified and documented expenses are recognized (clause 2 of Article 346.16 of the Tax Code).

Deadline for submitting the declaration and sanctions

Property tax reporting must be done by March 30 of the year following the reporting year. Thus, for 2017 you need to submit a declaration no later than March 30, 2018 .

Late deadlines may result in sanctions under Article 119 of the Tax Code. This is a penalty of 5% of the tax amount for each full and partial month of delay. The minimum fine is 1 thousand rubles , the maximum is 30% of the tax amount . In addition, the official may receive a penalty in accordance with Article 15.5 of the Administrative Code in the form of a fine in the amount of 300-500 rubles.

Find out about other important reporting deadlines coming up soon.

Bottom line

It should be noted that the new property tax in 2021 for individuals demonstrates a trend of increasing tax collections from ordinary citizens who are taxpayers. New articles of laws demonstrate a tendency to expand the tax base of the state to create conditions for stable revenues to the state budget from payments from private individuals, which should in the near future become the main source of state income, replacing the decreased revenues from oil and gas production.

Places for submitting the declaration

Organizations submit a property tax report at their location. However, if there are separate units, there are nuances. In particular, if the OP is located in other regions, then the following should be reported:

• at the location of the unit that has its own balance sheet;
• at the location of each property, if they are located in other regions.

Under certain circumstances, a company with separate divisions and property in other regions may report to the Federal Tax Service at its location . In this case, the following conditions must be met:

• the organization does not belong to the category of the largest taxpayers;
• the tax is payable only to the budget of the subject;
• the basis for calculating tax is the book value;
• The tax office allowed this.

In what form should reports be submitted?

To file a property tax return, standard rules from Article 80 of the Tax Code of the Russian Federation . The following are required to report in electronic format:

• taxpayers from the largest category;
• organizations in which the average number of employees exceeds 100 people for the previous calendar year;
• new companies with more than 100 employees .

All other organizations can independently choose the form of filing the declaration. It can be sent to the TKS inspection, by mail, or submitted in person.

How to calculate property tax

The base for property tax for legal entities is:

• in the general case - its average annual cost ;
• in relation to real estate objects specified in Article 378.2 of the Tax Code of the Russian Federation - cadastral value .

To determine the average annual cost it is necessary:

• add up the residual value of real estate at the end of each month;
• divide the result by 13.

Next, the average annual or cadastral value is multiplied by the rate. The rate is set by the authorities of the constituent entity of the Russian Federation, but cannot exceed 2.2% .

The result will be the amount of tax payable for the year. If advance payments , they must be subtracted from this amount.

If a legal entity owned the property for less than a full year, tax should be paid only for this period. First, the coefficient is calculated : the number of months of ownership of the object is divided by 12. Next, the tax base is adjusted taking into account this coefficient.

Who submits the reports

Organizations that have property recognized as an object of taxation (clause 1 of Article 373 of the Tax Code of the Russian Federation) must report using new forms. For Russian organizations, taxable property includes (clause 1 of Article 374, clauses 1, 7 of Article 378.2 of the Tax Code of the Russian Federation):

• movable property and real estate reflected in accounting as fixed assets (including leased, temporary possession, trust management, contributed to joint activities or received under a concession agreement);
• real estate from the list of objects approved in the subject of the Russian Federation, taxed at cadastral value, namely: administrative and business centers and shopping centers (complexes) and premises in them, offices, retail facilities, public catering and consumer services, as well as residential buildings and premises not reflected in accounting as fixed assets.

At the same time, the objects listed in paragraph 4 of Article 374 of the Tax Code of the Russian Federation are not subject to property tax for organizations, including:

• land plots and other environmental management facilities;
• objects recognized as objects of cultural heritage (historical and cultural monuments) of the peoples of the Russian Federation of federal significance;
• ships registered in the Russian International Register of Ships;
• fixed assets included in the first or second depreciation group, etc.

We fill out a declaration on property tax for legal entities

The declaration form and the procedure for filling it out (hereinafter referred to as the Procedure) were approved by order of the Federal Tax Service dated March 31, 2021, number MMV-7-21/ [email protected] . The form consists of a title page and sections 1, 2, 2.1 and 3. The declaration is filled out in relation to the amounts of tax payable according to the corresponding municipal code, that is, in the context of OKTMO .

Next, we'll look at how to fill out each section.

Title page

The title page contains basic information about the taxpayer, the declaration and the tax authority. The following lines are filled in at the top of the sheet:

1. TIN - for an organization it is 10 characters.
2. KPP - indicates the code assigned by the Federal Tax Service at the location of the company, separate division or real estate (if it is in other regions).
3. Tax period - code “34”, corresponding to the year. The exception is companies that are being liquidated or reorganized - they indicate the code “50”.
4. Reporting year — 2021.
5. Submitted to the tax authority (code) - the code of the tax authority is indicated. In this case, the first 2 digits indicate the region, the second - the Federal Tax Service number.
6. At the location (registration) - enter the code “214”, corresponding to the legal entity.
7. Taxpayer - indicate the name of the organization as shown in the following image (full organizational and legal form and name):

   
   Sample of filling out the main details of the declaration

If we are talking about a reorganized / liquidated entity, then it is necessary to fill out the appropriate block that follows the name. In it you need to indicate the TIN/KPP of the organization, as well as the code of the reorganization (liquidation) form :

• 1 - transformation;
• 2 - merger;
• 3 - separation;
• 5 - connection;
• 6 - separation with simultaneous joining;
• 0—liquidation.

Contact phone number - you should indicate a phone number that is available for contact. Indicate the code of the country, city or other locality and telephone number without spaces or other symbols.

The lower part of the title page confirms the accuracy and completeness of the information provided . One of the codes is indicated:

• 1 - if the declaration was signed by the head of the organization;
• 2 - if signed by a representative.

Next you should indicate the full name of the person who signed the declaration :

• head of the organization;
• representative - if this is an individual;
• an authorized representative of a legal entity, if the taxpayer is represented by a legal entity.

In the latter case, in the lines below, you need to indicate the name of the representative company .

Next, indicate the name and details of the document that confirms the authority of the representative.

Filling out the bottom of the title page if the declaration was signed by the director

Transport tax in case of erroneous indication of vehicle type

Hello! I am an individual entrepreneur. I paid the transport tax in relation to the car registered in my name regularly and on time on the basis of a tax notice. And now, when this car has already been deregistered, I received a demand for payment of its transport tax - the tax was additionally assessed due to the fact that the traffic police initially incorrectly indicated the type of vehicle when registering it and, as a result, the tax was calculated at a reduced rate . Should an individual entrepreneur pay additional transport tax in such a situation?

Transport tax is regional. And, accordingly, it is established by the Tax Code (Chapter 28 of the Tax Code) and the laws of the constituent entities of the Russian Federation. When setting a tax, regional authorities determine the tax rate within the limits established by the Tax Code. These limits are determined based on engine power, jet engine thrust or vehicle gross tonnage per vehicle engine horsepower, one kilogram of jet engine thrust, one register ton of vehicle or one vehicle unit. At the same time, the constituent entities of the Russian Federation are also given the right to establish differentiated tax rates in relation to each category of vehicles, as well as taking into account the number of years that have passed since the year of manufacture of the car and (or) their environmental class (clause 3 of Article 361 of the Tax Code).

Thus, by the law of a constituent entity of the Russian Federation, transport tax rates can be differentiated depending on the category of the vehicle.

It must be said that individual entrepreneurs, like ordinary citizens, pay transport tax on the basis of tax notifications received from the tax authority (clause 3 of Article 363 of the Tax Code). In turn, inspectors calculate transport tax based on information received from the traffic police (clause 1 of article 362 of the Tax Code).

In the situation under consideration, when registering a car, the wrong type of vehicle was mistakenly indicated, which affected the amount of the transport tax. This error was discovered by the traffic police and transferred the relevant information to the tax authority. And the inspectors assessed additional transport tax based on the correct type of vehicle.

It appears that the actions of the tax authority are lawful. After all, every person must pay legally established taxes and fees (Clause 1, Article 3 of the Tax Code). At the same time, in this case, the individual entrepreneur cannot be held liable for late payment of taxes, since this is not his fault.

Please also note that sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending. In other words, the tax authorities will no longer be able to collect everything that “fell” beyond this three-year period.

Section 1

This section consists of line blocks 010-040 . You must fill in as many blocks as OKTMO tax is due. The blocks are filled in like this:

• line 010 displays the OKTMO code;
• line 020 indicates the budget classification code;
• line 030 reflects the positive result of the tax calculation, that is, its amount that is payable to the budget;
• line 040 reflects the tax amount if it turns out with a minus sign (tax to be reduced).

Sample of filling out lines 010-040 of Section 1

Section 2

This section is intended to calculate the average annual value of the property. It should be filled out separately in relation to property:

• located at the location of the organization;
• relating to separate divisions;
• taxed at different rates, and so on.

The full list can be found in paragraph 5.2 of Section V of the Procedure .

The following table contains line-by-line completion of section 2.

Table 1. How to fill out section 2 of the corporate property tax return

Section 2.1

This section contains information about the objects in respect of which Section 2 was completed. It consists of blocks of lines 010-050 , which indicate:

• on line 010 - cadastral number of the object;
• on line 020 - conditional number from the Real Estate Register;
• on line 030 - inventory number (in the absence of cadastral and conditional);
• on line 040 - code OKOF;
• on line 050 - the residual value of the object at the end of the year.

The number of blocks must correspond to the number of taxable properties.

Section 3

The last section of the declaration is intended to calculate property tax, which is calculated based on the cadastral value of the property. Filling out the rows is in the following table.

Table 2. Filling out section 3 of the corporate property tax return

Sample filling

See how to fill out the corporate property tax return for 2021:

• Title page:

• Section 1:

• Section 2:
• Section 2.1:

• Section 3: