The property tax declaration is prepared by taxpayers in the form approved by the Federal Tax Service by order No. ММВ-7-21 dated March 31, 2017/ [email protected] Tax payers are legal entities that own taxable property (movable and immovable), which is included in the balance sheet as part of fixed assets (Article 374 of the Tax Code of the Russian Federation). From January 2021, movable property will be excluded from the list of taxable property, which will only include fixed assets represented by real estate (Article 2 of Law No. 302-FZ dated August 3, 2018).
A comment
The property tax return for 2021 must include information on the average annual value of movable property items recorded on the organization’s balance sheet as fixed assets. The information is reflected in section 4 of the declaration.
The average annual value of movable property should be calculated in accordance with the generally established procedure in accordance with paragraph 4 of Art. 376 Tax Code of the Russian Federation. Thus, the average annual value of property for a tax period is determined as the sum of the residual value of property on the 1st day of each month of the tax period and the last day of the tax period, divided by the number of months in the tax period, increased by one.
Thus, to determine the average annual value of movable property for 2021, you need to add up the residual value of movable property on the 1st day of each month and on December 31, 2020 and divide the resulting value by 13.
The new form of property tax declaration was approved by order of the Federal Tax Service of Russia dated December 09, 2020 No. KCh-7-21/ [email protected] For more details, see here. The order comes into force on March 14, 2021. Therefore, the declaration can be submitted using the old form before the specified date. The tax authority has no right to refuse. At the same time, most likely, the inspectorate will ask for a new form.
Source: information system 1C:ITS
Registration
Section 2 of the corporate property tax declaration is needed to calculate the average annual value of property on which tax must be calculated. The tax base, tax rate, amount of tax benefits and their code are also indicated here.
First, fill out line 001 “property type code” in accordance with Appendix 5 to the Procedure for filling out the declaration:
- code 01 – for property objects of the Unified Gas Supply System, with the exception of property with codes 08 and 10;
- code 02 - for real estate, the actual location of which is the territory of various constituent entities of the Russian Federation or the territory of a constituent entity of the Russian Federation and the territorial sea of Russia (the continental shelf of the Russian Federation or its exclusive economic zone) (except for property with code 07);
- code 03 - in all cases, except for property with codes 01, 02, 04, 05, 07, 08, 09, 10, 11, 12, 13 and 14;
- code 04 – for property of Russian companies located on the territory of another state, the tax on which was paid in accordance with the laws of that state;
- code 05 – for the property of a resident of the Special Economic Zone in the Kaliningrad Region, created or acquired during the implementation of an investment project in accordance with Federal Law No. 16-FZ of January 10, 2006;
- code 07 - for property located in internal sea waters, in the territorial sea, on the continental shelf, in the exclusive economic zone of the Russian Federation or in the Russian part (Russian sector) of the bottom of the Caspian Sea, used in activities for the development of offshore hydrocarbon deposits, including geological study, exploration, preparatory work;
- code 08 – for gas pipeline facilities, gas production, helium production and storage; objects provided for by technical projects for the development of these fields or design documentation of capital construction projects, and necessary to ensure the functioning of real estate objects of main gas pipelines, gas production facilities, helium production and storage facilities, if the objects were first put into operation during tax periods starting from January 1, 2015 , are located wholly or partially within the borders of the Republic of Sakha (Yakutia), the Irkutsk or Amur region and belong during the entire tax period to the owners of the objects of the Unified Gas Supply System and (or) organizations in which the owners of the objects of the Unified Gas Supply System directly and (or) indirectly participate and the total share of such participation is more than 50 percent (subclause 1, clause 5, article 342.4 of the Tax Code of the Russian Federation);
- code 09 – for public railway tracks and structures that are their integral technological part
- code 10 – for main pipelines, power transmission lines, as well as structures that are an integral technological part of these facilities;
- code 11 - for real estate objects included by the authorized executive body of a constituent entity of the Russian Federation in the list of real estate objects, the tax base for which is determined as the cadastral value;
- code 12 – for real estate of a foreign organization, the tax base for which is determined as the cadastral value, with the exception of property with codes 11 and 13;
- code 13 – for real estate objects specified in subparagraph 4 of paragraph 1 of Article 378.2 of the Code, with the exception of property with code “11”;
- code 14 - for real estate objects recorded on the balance sheet of an organization - a participant in a free economic zone, created or acquired for the purpose of fulfilling an agreement on the conditions of activity in a free economic zone and located on the territory of this free economic zone.
Next, you need to fill out the line with code 002, where firms participating in the SZPK indicate “1” - in relation to property related to the execution of this agreement, and “2” - in relation to property not related to it.
In line 010, enter the OKTMO code of the territory in which the company will pay tax. You can find out this code from the All-Russian Classifier of Municipal Territories OK 033-2013, approved by Order of Rosstandart dated June 14, 2013 No. 159-st.
Section 2 for each OKTMO is filled out on a separate page.
On lines 020 to 140 in column 3, indicate the residual value of all fixed assets that belong to your company. Separately reflect the residual value of the preferential property (column 4).
The declaration indicates the value of only the property that is listed in account 01 “Fixed Assets” or 03 “Income Investments in Material Assets.”
Buildings and structures, the ownership rights to which are not registered in the manner prescribed by law, are accepted for accounting as fixed assets with allocation in a separate sub-account to the fixed assets accounting account. Reason - clause 52 of the Methodological Guidelines for Accounting of Fixed Assets, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.
After filling out the first table, indicate the average annual value of the property in the declaration. It is reflected on line 150.
The indicator for this line is calculated based on the data in column 3 using the following formula:
(Line 020 + Line 030 + Line 040 + …+ Line 120 + Line 130 + Line 140) : 13 = Line 150.
On line 160, indicate the composite indicator: in its first part - the tax benefit code in accordance with Appendix No. 6 to the Procedure for filling out the declaration.
Thus, when property of a participant in a free economic zone created or acquired to conduct activities in the territory of this zone is exempt from taxation - code 2010258.
If a company applies a benefit with code 2012400 or 2012500, then line 160 is not filled in.
If the first part of line 160 reflects the code 2012000, then the second part indicates the number, paragraph and subparagraph of the article of the law of the subject of the Russian Federation, in accordance with which the corresponding benefit is provided. For example, if the corresponding benefit is established by subclause 15.1 of clause 3 of Article 2 of the law of a constituent entity of the Russian Federation, then it is indicated here: 0002000315.1.
For tax benefits established by the law of a constituent entity of the Russian Federation in the form of a reduction in the tax rate (tax benefit code 2012400), in the form of a reduction in the amount of tax payable to the budget (tax benefit code 2012500), as well as for tax benefits with codes 2010501 - 2010508, line with code 160 is not filled in.
In line 170, enter the average annual value of the property, which is not taxed.
The indicator for this line is calculated based on the data in column 4 using the following formula:
(Line 020 + Line 030 + Line 040 + … + Line 120 + Line 130 + Line 140) : 13 = Line 170.
Fill out line 180 only if code 2 is indicated in the “property type code” line. Then, on line 180, show the share of the book value of the property that is located on the territory of the corresponding constituent entity of the Russian Federation (in the form of a regular simple fraction).
On line 190, indicate the tax base. It is calculated depending on the “property type code” in section 2. If the “property type code” line contains code 2, then:
(Line 150 – Line 170) × Line 180 = Line 190.
If the line “property type code” contains a different code, then:
Line 150 – Line 170 = Line 190.
Line 200 must be completed if in your region this or that property is taxed at a preferential (reduced) rate. Here they indicate the tax benefit code 2012400 and the number, clause and subclause of the article of the law of the constituent entity of the Russian Federation, in accordance with which this benefit is provided. For each of the indicated positions, four familiarization spaces are allocated. In this case, this part of the indicator is filled from left to right. If the corresponding attribute has less than four characters, the free spaces to the left of the value are filled with zeros. If there are no benefits mentioned in your region, put a dash in line 200.
Then enter the tax rate that applies in your region (line 210).
In relation to public railway tracks and structures that are their integral technological part, you need to fill out line 215, where you indicate the code Kzhd. The coefficient values are established by paragraph of Article 385.3 of the Tax Code.
In line 220, enter the tax amount for the year. Its meaning is defined as follows:
Line 190 × Line 210: 100 = Line 220.
If Section 2 is completed in relation to public railway tracks and structures that are their integral technological part, the value of line 220 is determined as follows:
Line 190 × Line 210 × Line 215: 100 = Line 220.
Next, fill out line 230. Here, indicate the code of the tax benefit that regional authorities establish for certain companies. For example, a company may pay only 80% of the accrued tax. In this situation, on line 230, indicate the benefit code 2012500 and the number, clause and subclause of the article of the law of the subject of the Russian Federation, in accordance with which this benefit was provided.
The amount by which the tax will be reduced is reflected in line 240.
Federal Law No. 172-FZ of June 8, 2021 exempts a number of organizations from paying property tax in terms of tax and advance payments for this tax for the period of ownership of the taxable object from April 1 to June 30, 2021. For such organizations, the procedure for filling out lines 230 and 240 of Section 2 has been clarified.
They fill out lines 230 and 240 of section 2 as follows.
If an organization is exempt from paying tax (advance tax payment) on the basis of Law No. 172-FZ, then in the first part of line 230 one of the tax benefit codes is indicated in accordance with Appendix No. 6 to the Procedure for filling out the declaration (2010501, 2010502, 2010503, 2010504). The second part of line 230 contains zeros.
Line 240 indicates the calculated amount of the advance tax payment for the period of ownership of the taxable object from April 1 to June 30, 2021.
If a company is exempt from paying tax (advance tax payment) on the basis of Law No. 172-FZ and at the same time the law of a constituent entity of the Russian Federation establishes a tax benefit for this category of taxpayers in the form of a reduction in the amount of calculated tax payable to the budget, then in the first part of line 230 one is indicated from tax benefit codes in accordance with Appendix No. 6 to the Procedure (2010505, 2010506, 2010507, 2010508). The second part of line 230 indicates the article, part, clause, subclause, paragraph, other law of the subject of the Russian Federation that establishes this benefit.
Line 240 indicates the calculated amount of the tax benefit (including taking into account the amount of the advance payment for the period of ownership of the taxable object from April 1 to June 30, 2021).
Line 250 is filled out only for property for which code 04 is indicated (property owned by a Russian organization and located on the territory of another state, the tax amounts on which were paid in accordance with the legislation of another state). Here, enter the amount of tax you are eligible to offset under Section 386.1 of the Internal Revenue Code. In this case, you must attach to the tax return a tax payment document confirmed by the tax authority of the foreign country.
If a Russian organization has several real estate properties outside the country, then you need to fill out several sections 2 indicating code “04” on the line “Property type code (line code 001)” in relation to each object for which the tax is paid by a separate payment order.
Write down the calculated amount of tax to be paid to the budget in line 260.
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A comment
The property tax return for 2021 must include information on the average annual value of movable property items recorded on the organization’s balance sheet as fixed assets. The information is reflected in section 4 of the declaration.
The average annual value of movable property should be calculated in accordance with the generally established procedure in accordance with paragraph 4 of Art. 376 Tax Code of the Russian Federation. Thus, the average annual value of property for a tax period is determined as the sum of the residual value of property on the 1st day of each month of the tax period and the last day of the tax period, divided by the number of months in the tax period, increased by one.
Thus, to determine the average annual value of movable property for 2021, you need to add up the residual value of movable property on the 1st day of each month and on December 31, 2020 and divide the resulting value by 13.
The new form of property tax declaration was approved by order of the Federal Tax Service of Russia dated December 09, 2020 No. KCh-7-21/ [email protected] For more details, see here. The order comes into force on March 14, 2021. Therefore, the declaration can be submitted using the old form before the specified date. The tax authority has no right to refuse. At the same time, most likely, the inspectorate will ask for a new form.
Source: information system 1C:ITS
Property tax declaration: sample
The deadline for submitting the annual report is established by the Tax Code in Art. 386 – the deadline for submitting the document is March 30. The declaration is sent to the Federal Tax Service once a year after the end of the tax period.
The procedure for filling out the report is given in Appendix No. 1 to the order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21 / [email protected] The appendices to the Procedure for filling out all the codes necessary for filling out the declaration are given. The composition of the declaration includes:
- Title page;
- Section 1, reflecting the generalized amount of tax liability;
- Section 2 – calculation of the tax base and tax amount (based on the average annual value of property);
- Section 2.1, which provides information on taxable objects (data is entered on assets on which tax is calculated based on the average annual value);
- Section 3 - it calculates property tax based on the cadastral valuation.
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Tax benefits
According to Art. 381 of the Tax Code of the Russian Federation establishes benefits in relation to certain types of property and categories of organizations.
There are 2 types of corporate property tax benefits:
- federal, defined by the Tax Code of the Russian Federation;
- regional, determined by the laws of the constituent entities of the Russian Federation.
Federal benefits apply to the entire territory of the Russian Federation, regardless of the fact that they are mentioned in regional laws. Federal benefits are divided into two types:
- completely exempting the enterprise from paying taxes, which are provided for bar associations, legal consultations, prosthetic and orthopedic enterprises, law offices, scientific government centers;
- extending to certain types of fixed assets managed by the organization, for example, in relation to certain types of property of institutions of the penal system, religious institutions.
Regional authorities can establish additional tax benefits and conditions for their use, possibly similar to federal ones, but without time limits.
