Corporate property tax reporting: what's new in 2020

No business is complete without ups and downs. Crises, changes in leadership, instability in the market slow down activities, periods of downtime appear when an entrepreneur or company does not receive income. But even then there is a need to submit a zero report and fulfill obligations to regulatory organizations. According to the law, it is necessary to draw up and submit reports if there has been no movement in the company: in the cash register or current account, wages have not been issued, and there has been no interaction with suppliers.

Let's look at what kind of reporting exists, who is required to submit it and within what time frame.

Zero accounting statements or zero balance are a package of reporting documents that the taxpayer transfers to regulatory organizations in the absence of financial and economic activities during any reporting period.

The composition of such a package of reports depends on the taxation system chosen by the entrepreneur or company, as well as the organizational and legal form.

Zero documents are filled out in the same registers as the reporting of legal entities and individual entrepreneurs engaged in active economic activity.

Property tax return for 2021: form and deadlines for submission

The declaration form (according to KND 1152026), used today, and the procedure for its preparation were approved by Order of the Federal Tax Service No. ММВ-7-21/271 dated 03/31/2017. It can be presented in paper or electronic form; the latter is the only option for those companies whose average number of employees in the previous year exceeded 100 people and for newly created legal entities with an average number of employees of more than 100 people.

The deadlines for submitting advance calculations of the “property” tax have not changed - they must still be submitted within 30 days after the end of the 1st quarter, half-year, 9 months. Declaration for 2018, incl. zero, must be submitted no later than April 1, 2021 (since the deadline, March 30, falls on a Saturday). Violation of the deadline for completing the zero grade will result in a minimum fine of 1,000 rubles. (Article 119 of the Tax Code of the Russian Federation).

Zero reporting for individual entrepreneurs

We remember that if the activity is not carried out, the revenue is not received, then the basis for taxation simply does not arise. Naturally, the declaration is submitted as zero.

The list of individual entrepreneur documents on OSNO will vary depending on whether the entrepreneur has a staff or does not have any:

Individual entrepreneur with staff Individual entrepreneur without staff Term
VAT information VAT information quarterly, until the 20th day of the first month of the next quarter
average number average number annually, until January 20
statement 4-FSS quarterly, before the 15th day of the first month of the next quarter
RSV-1 calculation quarterly, until the 15th day of the second month of the next quarter
personalized accounting
Statement 3-NDFL annually, until April 30 of the following year

Simplified list of zero accounting statements for individual entrepreneurs:

Individual entrepreneur with staff Individual entrepreneur without employees
statement 4-FSS zero report of the simplified tax system
RSV-1 calculation average number
personalized accounting
zero report of the simplified tax system
average number

We especially point out that a simplified individual entrepreneur is obliged to pay insurance premiums for himself to the territorial body of the Pension Fund and the Compulsory Medical Insurance Fund. These payments have a fixed amount determined by law.

Procedure for document execution

The property tax declaration consists of five sections:

  • Sheet 1 – title sheet. It records information about the declaring company (TIN, KPP, OKVED code, necessary contact information), adjustment number (0 - primary, 1, 2, 3, etc. - clarifying) period code (for example, in the declaration for year period code - 34), as well as the code of the Federal Tax Service inspection where the document is submitted. If the declaration is submitted for a separate division, then its INN/KPP must also be indicated. The correctness of the presented data is confirmed by the signature of a company official in the lower right part of the sheet. The number of sheets of the document and attachments, if any, is also noted there;
  • Section 1 – Amount of tax payable at the location of the company or its division. It is customary to fill out this part of the document last, since the main calculations are made in the 2nd and 3rd sections, and the 1st accumulates information about the amount of tax. The section consists of 6 groups of lines from 010 to 040. The amount of tax payable, summed up from book and cadastral values, is indicated in line 030, the amount by which the tax should be reduced is in line 040. On page 010 the OKTMO code is reflected, on page 020 – KBK. At the bottom of the page, the compiler certifies with a signature the accuracy of the information;
  • Section 2 – Determination of the base and calculation of the tax amount. In the section, separate pages are filled in for objects located at different addresses or for which taxation is carried out at different rates;
  • Section 2.1 – Information about real estate objects taxed at the average annual value;
  • Section 3 – Calculation of the tax amount for real estate objects, the tax base of which is determined by the cadastral value.

Basic requirements for filling out the declaration:

  • Cost values ​​are indicated in full rubles, rounding amounts in accordance with arithmetic rules - up to 50 kopecks are discarded, above - rounded to the nearest ruble;
  • The pages of the declaration are numbered in continuous order, starting with the title;
  • The fields of the document are filled in capital block letters;
  • Corrections are not allowed either in the text or in monetary terms;
  • Double-sided printing of document sheets, as well as their fastening with metal staples, is not allowed, as this leads to damage to the media;
  • For manual filling, blue, black, and violet ink is used;
  • When filling out on a computer, numerical indicators are aligned to the right, and dashes are placed in fields where there are no values.

New declaration

The property tax return has changed.

By Order of the Federal Tax Service dated August 14, 2019 No. SA-7-21/ [email protected] a new form was approved, which will be submitted starting with the report for 2019 . It will continue to reflect only the real estate of organizations.

The Federal Tax Service spoke about the main changes in the declaration form and the procedure for filling it out in letter No. BS-4-21/ [email protected] dated 10/03/2019.

New rules for segregation

In particular, it is noted that the procedure for filling out the declaration regulates the indication of OKTMO codes in the case of submitting a declaration in accordance with paragraph 1.1 of Article 386 of the Tax Code.

Let us explain that from 01/01/2020, a taxpayer registered with several tax authorities at the location of real estate objects owned by him on the territory of a constituent entity of the Russian Federation will have the right to submit a declaration in respect of all such objects to one of the specified tax authorities of his choice, having notified about it tax authority for the constituent entity of the Russian Federation.

The innovation will allow for the consolidation of corporate property tax reporting. Notice of this election is submitted annually before March 1 of the year that is the tax period in which this method of reporting is applied. This method cannot be changed during the tax period.

Meanwhile, we note that such optimization of reporting is not possible in all regions. In Art. 386 of the Tax Code states that this method does not apply if the law of a constituent entity of the Russian Federation establishes standards for tax deductions to local budgets.

For example, the Federal Tax Service for the Kaluga Region published on its website the relevant information that companies in the region do not need to fuss with submitting a notification to select the location for submitting the report on separate sections:

It is not practical to submit a special notification to the Federal Tax Service of Russia for the Kaluga Region regarding the submission of a single declaration for non-retail real estate in different cities of the Kaluga Region. A tax return for the property tax of organizations in the Kaluga region must be submitted to the tax authority supervising the relevant municipalities on the territory of which separate divisions and real estate objects are located. Tax and advance payments are paid in the same way. This is due to the fact that the standards for property tax deductions are: to the budgets of municipal districts of the Kaluga region - 10% and to the budgets of urban districts of the Kaluga region - 5%

New benefit codes

The new declaration provides new tax benefit codes. Added 5 codes. They concern property with high energy efficiency, property located in sea waters and property on the territory of an innovative scientific and technological center.

New control ratios

By letter No. BS-4-21/ [email protected] dated November 15, 2019, the Federal Tax Service sent control ratios to verify the property tax declarations of organizations.

The attachment to the letter describes 40 types of possible errors.

Issues regarding the application of innovations in corporate property tax will be discussed at the seminar on January 30.

Come, there will be a lot of useful information regarding both property tax, VAT and income tax.

Zero property tax return for 2021

If the company is provided with benefits for all existing facilities on the basis of Art. 381 of the Tax Code of the Russian Federation, and it is exempt from paying it, then you will still have to file a declaration, since such companies remain payers, since they have objects of taxation, and the use of the benefit does not abolish the declaration.

The same situation occurs when the cost of fixed assets is fully depreciated, but objects with zero cost continue to participate in the production process, are listed on the balance sheet and are not liquidated. There is no need to accrue tax, but it is necessary to report (submit a declaration and calculations for quarterly advances), because the company remains a tax payer (letter of the Federal Tax Service of the Russian Federation dated 02/08/2010 No. 3-3-05/128).

Thus, the presence of fixed assets as an object of taxation is an indispensable condition for drawing up a declaration, even if it has no value or is subject to a benefit. A zero declaration is filled out following the general rules. We present a sample declaration of a company in which fixed assets are fully depreciated.

To pass or not to pass - that is the question

Real estate owned by a taxpayer is a circumstance that obliges him to calculate and pay property taxes, fill out and submit the appropriate reporting forms.

However, not all types of property assets are taxable items. This means that the calculation of the tax payment, as well as the declaration, should not include the entire base of fixed assets that are listed on the balance sheet of an economic entity, but only those in respect of which appropriate legislative decisions have been made. This means that legislators have determined a closed list of property assets that are taxable objects under the property tax.

What to do if there are no taxable objects? In this case, a blank property tax return is not completed and submitted. In other words, if there is no object on which tax must be calculated and paid, then there is no need to submit a report.

A situation is possible when only movable non-current assets are listed on the balance sheet. Do I need to submit a property tax return for 2021 if there is no real estate? Movable fixed assets are non-taxable for all taxpayers. In such a situation, there is no need to fill out and submit a zero form to the Federal Tax Service.

How to calculate the amount of tax payable

According to cadastral value

If you pay tax based on cadastral value, first request the value of the property as of January 1 of the reporting year from the Rosreestr office.

If you own a premises, and Rosreestr gave you information only on the cost of the building, calculate the cadastral value of the premises as a share of the entire building by area.

You will also need a coefficient (K) - the ratio of months of ownership (full and incomplete) to the number of months in the reporting period. Let's say you owned the premises from May to the end of the year, then K = 8/12. Now calculate the tax amount:

Tax amount = Cadastral value × Tax rate × K

Example. Ochkarik LLC owns premises in the administrative building. The cadastral value of the premises has not been determined, but it is known that it occupies ¼ of the building's area. According to a certificate from Rosreestr, the cadastral value of the building as of January 1, 2018 is 23 million rubles.

Cadastral value of the premises = 23 million rubles / 4 = 5,750 thousand rubles.

The tax amount for the year is 5,750 thousand rubles × 2.2% = 126,500 rubles.

Advance payments will be 126,500: 4 = 31,625 rubles per quarter.

At average annual cost

The tax amount is calculated based on the residual value of the property. Advance payments must be made quarterly. Let's look at the calculation of tax based on the average annual cost using an example.

Example. Alpha LLC owns a packaging tape with an initial cost of 440,000 rubles. The average annual cost of the tape (we calculated above) was 380,000 rubles.

The amount of tax to be paid is 380,000 rubles × 2.2% = 8,360 rubles.

Let's calculate advance tax payments:

1st quarter:

  • Tax base = (440,000 + 430,000 + 420,000 + 410,000): (3+1) = 425,000 rubles.
  • Advance payment = 425,000 × 2.2%: 4 = 2,337.5 rubles.

2nd quarter:

  • Tax base = (440,000 + 430,000 + … + 390,000 + 380,000): (6+1) = 410,000 rubles.
  • Advance payment = 410,000 × 2.2%: 4 = 2,255 rubles.

3rd quarter:

  • Tax base = (440,000 + 430,000 + … + 360,000 + 350,000): (9+1) = 395,000 rubles.
  • Advance payment = 395,000 × 2.2%: 4 = 2172.5 rubles.

Final payment:

Additional payment = 8,360 − 2,337.5 − 2,255 − 2,172.5 = 1,595 rubles.

Accounting services for zero reporting

In our country, business entities are obliged to report to regulatory organizations, regardless of the activity and profitability of their main and secondary activities. Therefore, it is necessary to fill out and submit documents to such authorities up to 4 times annually. Even if you have zero reports.

ABC of Accounting specialists will help you prepare documents, fill out declarations, and also send papers to the appropriate addresses.

We guarantee an individual approach when calculating the cost of accounting services for zero reporting, and also eliminate errors and failure to meet deadlines.

Contact us right now and we will contact you to clarify all questions.

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):

The tax base Reporting periods
The tax is calculated based on the average annual value of the property I quarter, half year, 9 months
The tax is calculated based on the cadastral value of the property I quarter, II quarter, III quarter

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).

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