Advance payments on property per year. New property tax calculations can already be applied
Property tax is obligatory for organizations based on special assets, which have fixed assets on the balance sheet, as well as for “simplists” and “chief executives” whose property is on the list of Art. 374 of the Tax Code of the Russian Federation. The tax period for the property tax is 1 year. Advance tax payments are made every quarter. Reporting periods depend on the tax base. For the average annual cost, this is the first quarter, six months and nine months. For the cadastral - the first, second and third quarter. In the article, we will talk about calculating tax in 2019.
Property tax rate for legal entities
Dates of property tax payment in 2019
There are no exact deadlines for payment in federal law. Regions decide for themselves when you pay property tax (Article 383 of the Tax Code). Payment can be transferred at the end of the year at a time, if the entity does not provide advance payments. As a rule, the deadline for payment of advance tax and settlement is the 30th day of the month following the reporting quarter. But check the current date in your area.
- Settlement for the first quarter - April 30, 2019;
- Settlement for 6 months - July 30, 2019;
- Calculation for 9 months - October 30, 2019.
Four quarters of 2019 constitute the tax period for property tax. Therefore, for the 4th quarter, you need to submit a declaration within the time period established by the legislation of the subject, but no later than March 30, 2020.
Real estate tax on cadastral value
For some real estate organizations, owners do not pay tax from the average annual value, but from the cadastral.
Under the cadastral value fall:
- administrative business centers together with the premises;
- various shopping centers along with premises;
- non-residential premises for offices, shops, public catering and household needs (including those in which these types of activities are already ongoing). Exception - premises in which less than 20% of the total area is used for the above needs;
- housing that is not recorded on the balance sheet as a fixed asset (for example, a firm sells houses in a cottage village);
- real estate of foreign organizations that do not have special representative offices in Russia.
There are four reasons for recalculating the cadastral value:
- Error in determining the cost;
- Decision of a court or dispute resolution committee;
- Change in quantitative or qualitative characteristics of an object;
- Establishing the market value of an object by a court or commission.
Administrative business centers, shopping centers and non-residential premises used for offices, retail outlets, public catering and consumer services should be included in a special list (Clause 7, Article 378.2 of the Tax Code of the Russian Federation). It should be published no later than the 1st of the next tax period in the official sources of your region. If your property is not listed, consider the tax at the average annual value.
The issue of real estate, which is not part of fixed assets, is considered separately. If the subject’s legislation on this type of real estate does not imply any specifics for its taxation, then you do not need to pay property tax on it (letter of the Ministry of Finance dated 01.26.2016 No. 03-05-05-01 / 2969).
Personal property tax
Starting January 1, 2019, the tax on movable property (Federal Law of 03.08.2018 No. 302-ФЗ) was canceled for organizations on the OCH. Even if the region has not confirmed the right to benefit. Check what movable property you have on your balance sheet and from the beginning of 2019 do not pay tax on it.
Pay taxes easily and submit reports online through Kontur.
Property tax in 2019
Property tax advances
Each quarter, advances on this tax must be paid by all organizations that have taxable movable and immovable property on their balance sheets. The value of the property in this case does not matter, the tax base is important. Advances are calculated at the average annual cost or inventory value. Let's try to calculate the advance on the basis of data on the average annual cost. We calculate the average value of the property for the year. This will be an advance tax base.
Average cost \u003d (The sum of the residual values \u200b\u200bat the beginning of the months + The sum of the final values \u200b\u200bof the property for these months and the month after / (the number of months in the reporting period + 1). The residual value is calculated taking into account depreciation.
Example 1 At LLC Romashka, at the beginning of the year, there were depreciable property worth 100,000 rubles. Monthly depreciation - 5,000 rubles. Accordingly, every month the residual value decreased by this amount. By July 2019, it fell to 70,000 rubles.
The tax base \u003d (100 000 + 95 000 + 90 000 + 85 000 + 80 000 + 75 000 + 70 000) / 7 \u003d 85 000 rubles.
Advance for the 2nd quarter \u003d (Tax base × Tax rate) / 4 \u003d (85,000 × 2.2%) / 4 \u003d 467.5 rubles.
We calculate the advance for property tax for the 3rd quarter of 2019 for a company with several objects of taxation. In this case, for the calculation, you need to specify the tax base based on the average amount of residual value for the year.
Example 2 Buttercup LLC has two facilities with a residual value at the beginning of the year of 100 and 300 thousand rubles. Depreciation of these facilities is 5,000 and 10,000 per month, respectively.
Tax base \u003d ((100 000 + 300 000) + (95 000 + 290 000) + (90 000 + 280 000) + (85 000 + 270 000) + (80 000 + 260 000) + (75 000 + 250 000 ) + (70,000 + 240,000) + (65,000 + 250,000) + (60,000 + 240,000) + (55,000 + 230,000)) / 10 \u003d 276,000 rubles
Advance for the 3rd quarter \u003d (276,000 × 2.2%) / 4 \u003d 1,518 rubles.
We calculate the advance for property tax for the 2nd quarter of 2019 based on the cadastral value.
The formula for calculating is simple: Advance \u003d Cadastral value × Tax rate / 4.The calculation is simplified by the fact that the cadastral value is described in the state real estate cadastre. You can find it in a special service by entering the cadastral number or address of the object.
Example 3 The cadastral value of the property of Vasilek LLC is 1,162,000 rubles.
Advance for the 3rd quarter \u003d (1,162,000 × 2.2%) / 4 \u003d 6,391 rubles.
After paying the advance payments, you need to place the information without errors in the advance calculation and send it to the tax.
Property tax for 2019
Legal entities calculate property tax on their own. To calculate property tax for the year, you need to reduce the payment on advances listed during the year. The tax base is calculated as the sum of the residual value of each object on the first day of the month and the last day of the billing period (December 31).
Example 4Since the beginning of the year, Gladiolus LLC has depreciable property for 1,165,000 rubles. Monthly depreciation - 8,000 rubles. Consequently, the residual value of the property is reduced monthly by 8,000 rubles.
Residual value:
- January 1 —1,165,000 rubles
- February 1 - 1,157,000 rubles
- March 1 - 1,149,000 rubles
- April 1 - 1,141,000 rubles
- May 1 - 1,133,000 rubles
- June 1 - 1,125,000 rubles
- July 1 - 1,117,000 rubles
- August 1 - 1 109 000 rubles
- September 1 - 1,101,000 rubles
- October 1 - 1,093,000 rubles
- November 1 - 1,085,000 rubles
- December 1 - 1,077,000 rubles
- December 31 - 1,069,000 rubles
1 quarter advance payment
Tax base \u003d (1,165,000 + 1,157,000 + 1,149,000 + 1,141,000) / 4 \u003d 1,153,000 rubles
Advance payment \u003d 1,153,000 × 2.2% / 4 \u003d 6,341.5 rubles
Advance payment for 6 months
Tax base \u003d (1 165,000 + 1,157,000 + 1,149,000 + 1,141,000 + 1,133,000 + 1,125,000 + 1,117,000) / 7 \u003d 1,141,000 rubles
Advance payment \u003d 1,141,000 × 2.2% / 4 \u003d 6,275.5 rubles
Advance payment for 9 months
Tax base \u003d (1165 000 + 1 157 000 + ... + 1 093 000) / 10 \u003d 1 129 000 rubles
Advance payment \u003d 1 129 000 × 2.2% / 4 \u003d 6 209.5 rubles
Payment of tax for the year
Tax base \u003d (1,165,000 + ... + 1,069,000) / 13 \u003d 1,117,000 rubles
Tax payment for the year \u003d 1,117,000 × 2.2% - (6,341.5 + 6,275.5+ 6,209.5) \u003d 5,747.5 rubles
Pay property tax and send payments and declaration via the Internet in the online service. Get rid of the routine, pay taxes and use the support of the experts of our service. The first month of work is free. - 14 days of free work and reporting.
Prepare an advance tax on property tax for the 3rd quarter of 2017 on a new form. Consider all changes in property tax starting in 2017.
In 2017, organizations have the right to submit an advance calculation of property tax for the 3rd quarter of 2017 in a new form. It is mandatory since 2018, but tax authorities do not prohibit using it in 2017 (letter of the Federal Tax Service of April 14, 2017 No. BS-4-21 / 7139). You can report in a new way for 9 months of 2017. But then the clarifications for this period must be submitted in a new form (letter of the Federal Tax Service of April 14, 2017 No. BS-4-21 / 7145).
New property tax calculation form from Q3 2017
Prepare an advance tax on property tax for the 3rd quarter of 2017 in the form approved by order of the Federal Tax Service of Russia of November 24, 2011 No. MMV-7-11 / 895. The same order approved the electronic format and the procedure for filling out reports.
In 2017, you can use another form of calculating an advance on property tax. It has been mandatory since 2018, but the Federal Tax Service of Russia does not prohibit its use in 2017 (letter of the Federal Tax Service of April 14, 2017 No. BS-4-21 / 7139). In the calculation of advances for property, new codes appeared:
- reporting periods (Appendix No. 1 to the procedure for filling out the calculation from Order No. MMV-7-21 / 271
- for types of objects (Appendix No. 5);
- for tax benefits (Appendix No. 6).
In addition, the changes apply to everyone who has real estate.
Major changes to the property tax declaration (calculation of advance payments)
What changed | Essence of change | Base |
---|---|---|
The code (barcode) of the declaration (calculation of advance payments) on property tax has been changed | Specify new ciphers (barcodes) of sheets: - tax return - 0840 4015, 0840 4022, 0840 4039, 0840 4046, 0840 4053; | |
The title page of the declaration (calculation of advance payments) on property tax has been changed | On the title page of the declaration (calculation) it is not necessary to indicate the code of the type of activity for OKVED. This line was excluded from forms | |
Section 2.1 “Information on real estate objects taxed at average annual value” has been added. | Fill in the new section. It reflects information about the property with which you pay tax based on the average annual value. This information includes: - cadastral number of the object (line code 010); |
* The order of the Federal Tax Service of Russia dated March 31, 2017 No. MMV-7-21 / 271 comes into force on June 13, 2017.
In the new form of advance calculation of property tax for the 3rd quarter of 2017, subsection 2.1 appeared. It is filled for real estate, the advance for which is considered at the average annual cost. The residual value of fixed assets in it must be shown on April 1, July 1 or October 1 of the tax period. Depending on which reporting period the calculation will be completed.
In section 2.1, the information reflects for each object. Moreover, separate lines are provided for its cadastral, conditional or inventory number, as well as code and residual value.
In section 3 of the advance calculation of property tax for the 3rd quarter of 2017, line 001 appears. It indicates the property code with a tax base at the cadastral value. The codes are in Appendix No. 5 to the procedure for filling out the calculation from Order No. MMV-7-21 / 271.
Also in section 3, the purpose of lines 030 and 035 has changed. Details are in the table table.
What has changed in section 3 of the advance calculation of property tax
Index |
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New form | Old form |
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A share in the right to an object, if it is in shared or joint ownership | Inventory value. Filled only by foreign organizations |
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Share of the cadastral value of the building. Fill out organizations that calculate the cadastral value of the room in proportion to the area of \u200b\u200bthe entire building. | Non-taxable inventory value. Filled only by foreign organizations |
Example:How to fill in new sections of the calculation of property for 9 months (3 quarter)
The farm owns a vegetable storehouse in Moscow, whose residual value as of July 1 is 12,000,000 rubles. The accountant reflected the property data in section 2 ..
Also in the Moscow region, the company owns a quarter of the building. Regional authorities included it in the list of objects for which advance payments and tax are considered at cadastral value. It is equal to 24 million rubles. For the premises occupied by the household, there is no such price in the cadastre. The accountant calculated it in proportion to the area that the farm occupies in the building. It turned out 6,000,000 rubles. (24,000,000 rubles. X 1/4). Advance is considered based on 1/4 of this amount and a rate of 1.5 percent for the Moscow region. It turned out 22 500 rubles. (6,000,000 rubles. X 1/4 X 1,5%). The accountant completed section 3 (see samples below).
Sample of filling out section 2.1 in the calculation of property tax for the 3rd quarter of 2017
Sample of filling in section 3 of the advance calculation of property tax for the 3rd quarter of 2017
Deadlines for calculating advances on corporate property tax in 2017
Calculate advance payments for property tax at the end of each reporting period. This must be done no later than 30 calendar days from the day the reporting period ends. This is stated in paragraph 2 of Article 386 of the Tax Code of the Russian Federation.
Reporting periods are:
- in respect of objects for which property tax is calculated on the basis of average cost, - I quarter, the first half of the year and nine months;
- in relation to objects for which property tax is calculated on the basis of the cadastral value, - I quarter, II quarter, III quarter.
If the deadline for submitting the calculation is on a non-working (holiday or holiday) day, then submit the calculation on the first working day following it (paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation).
Advance payment of property tax for the 3rd quarter (9 months) of 2017 must be submitted no later than October 30 (Monday).
Inspectors may be fined for being late with the calculation. But the fine will be only 200 rubles. (Article 126 of the Tax Code of the Russian Federation). In addition, for the late submission of the calculation of the officials of the organization (for example, its head) I can bring to administrative responsibility. The amount of the fine will be from 300 to 500 rubles. (part 1 of article 15.6 of the Administrative Code of the Russian Federation).
Calculations of advance payments are not equivalent to tax returns (paragraph 1 of article 80 of the NKRF). Consequently, an organization cannot be fined for late submission of settlements under Article 119 of the Tax Code of the Russian Federation.
Who passes the tax on property of organizations in 2017
Advance calculation of property tax for the 3rd quarter of 2017 should be given to all organizations that have objects of taxation. The residual value of such objects does not matter (paragraph 1 of article 373, article 374, paragraph 1 of article 386 of the Tax Code). At zero residual value of fixed assets, the base and amount of tax will be zero. But you still need to hand over the calculation (letter of the Federal Tax Service of Russia dated February 8, 2010 No. 3-3-05 / 128). It doesn’t matter how the company calculates property tax - at the average annual value or cadastral.
It is not necessary to submit advance calculations for property tax for the 3rd quarter of 2017 for preferential property related to oil production at offshore fields (para. 2 para. 1 article 386, paragraph 24 article 381 of the Tax Code of the Russian Federation). The rest of the taxable property should be included in the calculation.
Now consider who needs to report under the trust agreement. The advance calculation of property tax for the 3rd quarter of 2017 is submitted by taxpayers (subparagraph 4, paragraph 1 of article 23, paragraph 1 of article 386 of the Tax Code of the Russian Federation). And for objects transferred to trust management, the founder of trust management is recognized as a payer of property tax (Article 378 of the NKRF). That is, an organization that transferred its property to a manager. It is she who must draw up and submit reports on property tax. This is confirmed by the letter of the Ministry of Finance of Russia dated September 23, 2008. No. 03-05-05-01 / 58, paragraphs 3-4, paragraph 3 of the letter of the Ministry of Finance of Russia dated August 2, 2005 No. 07-05-06 / 216.
How to fill out an advance calculation of property tax in 2017
The calculation of advance payments for property tax includes:
- section 1 “The amount of advance payment of tax payable to the budget”;
- section 2 “Calculation of the amount of advance tax payment in respect of taxable property of Russian organizations and foreign organizations operating in the Russian Federation through permanent missions”;
- section 3 “Calculation of the amount of advance payment of tax for the reporting period on the real estate, the tax base in respect of which the cadastral value is recognized”.
In each row, according to the corresponding column of the advance calculation of property tax for the 3rd quarter of 2017, only one indicator is indicated. If there is no data to fill in the indicator, put dashes. All values \u200b\u200bof the calculation cost indicators are indicated in full rubles. Discard values \u200b\u200bof less than 50 kopecks, and round off 50 kopecks or more to the full ruble. Fill text indicators in cells from left to right with capital letters. Fill in integer numbers from left to right. In the last empty cells, put a dash. In the calculation, errors cannot be corrected using corrective or other similar means.
Advance payment cover page
The title page of the advance calculation of property tax for the 3rd quarter of 2017 contains the date of filling out the statements, as well as the signature of the person who certifies the accuracy and completeness of the information specified in the calculation.
The head of the organization indicates the surname, name and patronymic, affixes a signature, certifies it with the seal of the organization. In 2017, companies are entitled to operate without printing. However, this decision must be spelled out in the company's charter. And fix the changes in the register. If the company does all this, then in the calculation you can not print. The leader puts on the title page "1". If the calculation is certified by a representative of the organization, then “2” is put in the title page.
Section 1 of the corporate property tax calculation
In section 1, indicate:
- on line 010, the OKTMO code;
- line 020 of KBK tax;
- line 030 the amount of the advance tax payment.
On line 210 reflect the residual value of all fixed assets as:
- april 1 - if you complete the calculation for the first quarter;
- july 1 - if you complete the calculation for the half year;
- october 1 - if you complete the calculation for nine months.
Consider the filling order using several situations as an example.
The company took a loan to buy an expensive asset.Especially now, when many organizations do not have enough working capital. In most cases, these percentages should not be included in the property tax base and shown in the advance calculation of property tax for the 3rd quarter of 2017. But there is one exception - investment assets. That is, fixed assets, preparation for the use of which requires a long time and significant costs. Their initial value, and therefore the property tax base, includes, in particular, interest on loans (paragraph 7 of PBU 15/2008).
It is possible to provide criteria for an investment asset in accounting policies for accounting purposes so that most objects do not fall under them. Then almost all percentages can be taken into account separately, without overstating the initial cost of fixed assets and the property tax base. This means that interest will not fall into the base reflected in section 2 of the advance calculation of property tax for the 3rd quarter of 2017. For example, it can be established that a long period of time for a company is two years, and significant costs are 2 million rubles. This will protect the company from unfounded allegations.
Fixed assets were collected from materials obtained as a result of reorganization, liquidation, from an interdependent company. Property tax is not necessary if the company has collected movable fixed assets of the third to tenth depreciation groups from materials received after January 1, 2013 from an interdependent organization. This is the favorable conclusion made by officials this year (letters of the Ministry of Finance of Russia dated March 5, 2015 No. 03-05-04-01 / 11797 and the Federal Tax Service of Russia dated March 13, 2015 No. ZN-4-11 / 4037).
Movable assets of the third to tenth depreciation groups, registered since 2013, are taxed on property if they are received from their own (paragraph 25 of article 381 of the NKRF). The officials suggested a loophole that would be beneficial for companies: it was not the finished object itself that needed to be accepted, but the materials from which the main asset would subsequently be assembled. After all, inventories from which the facility is made are not subject to property tax (Article 374 of the NKRF). Then the fixed asset collected from these stocks will not increase property tax.
Such a benefit should be reflected in the calculation of the advance payment. In line 130 of section 2 of the advance calculation of property tax for the 3rd quarter of 2017, you need to show the benefit code - 2010257 (letter of the Federal Tax Service of Russia dated December 17, 2014 No. BS-4-11 / 26159). And below, in line 140, there should be an average value of non-taxable property. To determine it, for example, in the calculation for the 3rd quarter, you need to add the indicators of lines 020-110 of column 4 and divide the amount received by 4.
Example:
In 2016, Vega LLC purchased materials from an interdependent company from which a machine for furniture production was assembled and put into operation in December of the same year. The initial cost of such a fixed asset without VAT is 250,000 rubles. The useful life is six years (fourth depreciation group).
In 2017, there is a benefit in relation to this facility, because for this all conditions are met: the company accepted the fixed asset after January 1, 2013. Moreover, the dependent company did not actually transfer this fixed asset. The company has no other objects of preferential property. The accountant reflected the residual value of the machine in lines 020-110 of section 2 of the calculation for the 3rd quarter of 2017 - both in column 3 in the total value of the property, and in column 4.
In order not to pay tax, you must accept the materials from account 10 from an interdependent company. But the option with equipment requiring installation, which is recorded on account 07 or 08, will not work if it initially meets the criteria for a fixed asset: it is intended for use in production in a period exceeding one year is capable of generating income; the cost exceeds the limit set by the company for low-value property. The benefit is not applied in this case, officials decided (letter of the Ministry of Finance of Russia dated March 30, 2015 No. 03-05-05-01 / 17289).
In the same letter, officials touched on another nuance. The costs of modernization, reconstruction, completion, etc. increase the initial cost of the object, if after that its properties and technical indicators improve (n. PBU 6/01). It is not clear from the Tax Code of the Russian Federation whether the company still has a benefit after such events, if the materials for these purposes were transferred by the dependent organization. The Ministry of Finance and the Federal Tax Service of Russia gave a positive answer: the benefit can continue to be used.
The property was transferred by a dependent intermediary. Continuing the topic of movable assets of the third to tenth depreciation groups, officials from the Russian Ministry of Finance made another important and beneficial conclusion for companies. Property received from a dependent intermediary is not subject to tax (letter of the Ministry of Finance of Russia dated March 30, 2015 No. 03-05-05-01 / 17304).
The goods received by the commission are not reflected on the balance sheet of the intermediary, but are recorded on the balance sheet. For example, on account 004 “Goods accepted for commission”. After all, this property is not the property of the commission agent. In fact, the goods are transferred by the supplier. And if he is not a dependent company with respect to the principal, then the buyer of the equipment can take advantage of the benefit provided for in paragraph 25 of Article 381 of the Tax Code of the Russian Federation.
Another thing is if the seller and the buyer are interdependent companies. In 2017, tax is paid on the residual value of movable property that companies received after January 1, 2013 from an interdependent company. An exception is established only for assets of the first or second depreciation group.
Real estate is recorded as a product or finished product. To pay or not to pay property tax and advances from a residential building for resale, depends on the region in which they are located. This conclusion is contained in the letter of the Ministry of Finance of Russia dated March 30, 2015 No. 03-05-05-01 / 17315.
In the region, tax is calculated only on the residual value of fixed assets. Then, the base does not include the cost of residential buildings and premises intended for sale (Clause 1, Article 374 of the Tax Code of the Russian Federation). After all, they are not accounted for on account 01 or 03 as fixed assets. For a company, this is a product or finished product, and such property should be reflected on account 41 or 43, respectively.
In the subject of the Russian Federation, the procedure for determining the tax based on the inventory value Residential cadastral real estate is taxed, even if it is not the main asset of the company (subparagraph 4, paragraph 1, article 378.2 of the Tax Code of the Russian Federation). Thus, if a region included a residential object in the list of taxable persons, then tax and advance payments should be transferred to the budget. Even provided that the company took real estate into account as a commodity.
In the advance calculation of property tax for the 3rd quarter of 2017, such an object must be reflected in section 3.
Section 3
Section 3 of the advance calculation of property tax for the 3rd quarter of 2017 is completed and submitted:
- russian and foreign organizations on real estate, the tax base for which is the cadastral value;
- foreign organizations that do not have permanent representative offices in Russia - for immovable property located in Russia;
- foreign organizations that have permanent representative offices in Russia - for real estate objects that are not related to the activities of permanent representative offices.
For each property, fill out a separate sheet of section 3. For example, if there are several premises in the same building for which the cadastral value is the tax base, fill out section 3 of the advance calculation of property tax for the 3rd quarter of 2017 for each of these premises.
- on line 010 - OKTMO code. If the value of the OKTMO code is less than the number of cells allocated to it, put dashes in empty cells;
- line 014 - cadastral number of the building (structure, structure);
- on line 015 - the cadastral number of the premises (if section 3 is filled out precisely for the premises in respect of which the cadastral registration is carried out);
- line 020 - the cadastral value of the property as of January 1 of the reporting period (including line 030 - the non-taxable cadastral value of this property).
How to hand over the calculation of property tax to inspectors
Reporting Method
The advance calculation of property tax following the results of the 3rd quarter of 2017 can be submitted to the inspection:
- on paper (for example, through an authorized representative of the organization or by mail);
- in electronic form via telecommunication channels.
Only those organizations can be reported in paper form for which the average number of employees for the past year does not exceed 100 people. If the average number of employees for the previous year exceeds 100 people, then this year it is possible to submit property tax calculations only electronically. This also applies to organizations that are classified as major taxpayers. They must submit tax reports electronically via telecommunication channels to inter-regional inspectorates for major taxpayers.
Which IFTS to report to
Organizations that are the largest taxpayers submit a single report at the place of registration as the largest taxpayer. This is stated in paragraph 1.5 of Annex 6 to.
If the organization is not one of the largest, then for each real estate with a cadastral tax base, hand over separate advance calculations for property tax for the 3rd quarter of 2017 at the location of these objects. The Federal Tax Service of Russia sent such clarifications to the tax inspectorate by letter No. BS-4-11 / 8482 of April 29, 2014.
On the property of separate divisions (the tax base for which is calculated from the average cost), report depending on the budget structure of the region. Amounts of property tax or advance payments may:
- fully enter the regional budget;
- partially or fully enter the budgets of municipalities;
- distributed among the settlements included in the municipality.
If in your region there is no distribution of property tax between municipal budgets, then calculations of advance payments can be submitted centrally - at the location of the organization. But this must be agreed with the inspection. What is said in paragraph 1.6 of Appendix 6 to the order of the Federal Tax Service of Russia of November 24, 2011. No. MMV-7-11 / 895.
Are property taxes in the region credited (in whole or in part) to local budgets? There are several options, they are all shown in the table.
Memo how to report property tax
Where are the separate branches and real estate | Which tax office to report to | How many reports to submit | How to reflect tax in reports |
In several municipalities subordinate to different tax inspectorates | At the location of each separate division with a separate balance sheet or geographically remote real estate | For each division with a separate balance sheet and for each geographically remote property, hand over separate calculations | In the submitted forms, reflect only the tax, the payment of which is controlled by the tax inspectorate of the respective municipality |
In several municipalities subordinate to one tax office | At the location of the head office | Provide a single report on all property with which you pay tax in the territory of the municipality | Calculate tax reporting separately for each municipality |
In one municipality | In the reports, reflect all property tax for one OKTMO code assigned to the municipality at the location of the organization’s head unit |
It will not be possible to present a single advance calculation of property tax for the 3rd quarter of 2017 if, by decision of local legislators, part of the property tax is credited to the budgets of settlements in the district. Then you have to hand over individual calculations.
We figure out who should and who does not have to pay an advance calculation of property tax for the 2nd quarter of 2017 and what to look for when filling out the form.
Who handles the calculation of advances for property tax
Calculation of advance payments for property tax is leased if the reporting periods for property tax are established by the law of the subject of the Russian Federation. Calculation is given to companies that have fixed assets that are recognized as an object of taxation on property tax. If there are no such objects, you do not need to hand over the calculation.If there are objects on the balance sheet of the company that fall under the property tax exemption (but the objects are nonetheless recognized), you must submit a zero calculation for advance payments. The same applies to the situation when objects are fully depreciated. If the residual value of fixed assets is zero, you still need to hand over the calculation.
The new form for calculating property tax for the 2nd quarter of 2017
This year, the tax service in the order dated March 31, 2017 No. MMV-7-21 / [email protected] approved a new form of calculating property tax advances and declarations.Section 2.1 “Information on real estate objects taxed at average annual value” appeared in the new form. A total of five pages.
The residual value of fixed assets in this section is shown, depending on the reporting period, on April 1, July 1 or October 1 of the tax period. Section 2.1 provides separate lines for the cadastral, conditional and inventory numbers.
Order No. MMV-7-21 / [email protected] began to operate on June 13. But the document says that it applies starting from the submission of a tax return on corporate property tax for the tax period of 2017. But the tax authorities are orienting that the calculation of property tax for the 2nd quarter of 2017 can be submitted in a new form. Then the clarifications, if needed, must also be drawn up on the new form.
The letter of the Federal Tax Service provides a list of changes that are made to the declaration and calculation form. In addition to adding section 2.1, the changes affected codes.
The largest taxpayers and companies with the average number of employees for the previous year exceeding 100 people submit the calculation in electronic form.
Reporting is filled in full rubles. Until the end of the column in which data is entered, dashes must be put.
Deadlines for calculating property tax
In 2017, the calculation of property tax is provided according to the following schedule:- for half a year (2 quarter) - not later than July 31;
- for 9 months (3 quarter) - no later than October 30.
When you need to clarify the calculation
If the company made a mistake in the initial calculation, due to which the tax was underpaid or overpaid, the accounts will have to be clarified. The rules for filling in the clarifications are the same as for the initial calculations.Whether to reflect land in the calculation
Accountants are often interested in whether the calculation of advance payments on property tax in Section 2 should include land plots on the company's balance sheet. The answer is no. Land plots are not fixed assets recognized as objects of taxation on property tax.Where to send the calculation
If property tax is paid at the cadastral value, then for geographically distant real estate objects it is necessary to send a calculation at their location.If the company pays tax at an average cost (and it does not have separate divisions), it should send the property tax calculation to the department of taxation at its location.
What happens if you delay the calculation
For being late for the calculation of advance payments on property tax, the company will be fined 200 rubles. according to Art. 126 Tax Code.Having possession of movable or immovable property, citizens undertake to pay taxes to the state treasury. Most legal entities are no exception, for those property values \u200b\u200bthat are on the balance sheet of the enterprise, it is necessary to make contributions to the treasury. Advance payments will have their due dates. It is necessary to understand this in more detail.
In this article
How to calculate the down payment amount
All individual regions will have their own rules for calculating and paying property tax. There are general rules in the Tax Code, but each specific entity independently designates:
- tax rate, which will be indicated depending on the category of the payer and the type of property. But it should not exceed the values \u200b\u200bavailable in the Code;
- a separate list of benefits;
- a scheme for calculating the tax rate and paying tax without advance payment throughout the region and separately for specific categories of citizens;
- your due date for advance payment and tax in general.
To pay advances, the calendar year is divided into reporting periods. And at the end of each period, a contribution to the budget should be made.
- At an average cost. For this, it is necessary to add the residual value of all objects of taxation on the first day of each month of the reporting period and also on the first day of the month after this period. The amount received should be divided by the total number of months taken during addition, adding one more to them (according to article 376 of the Tax Code of the Russian Federation).
- By cadastral value. This is her indicator, valid as of January 1 of the reporting year. If the enterprise has just been formed, then the value that took place at the time it was entered in the inventory is taken as the indicator.
If the payer is the owner of the property, which is recorded at the cadastral value, then the calculation should take into account the coefficient of ownership. It is defined as:
K \u003d number of months of ownership / number of months in this reporting period
The district may not use its own values, then it is necessary to focus on those that are established in the Tax Code (). Values \u200b\u200bwill have indicators:
- 2% - if the calculation is made at the cadastral value;
- 2.2% - when calculating the average cost.
During the advance payment, the payer must take into account the benefits that can be provided to him according to the Tax Code. There is also a separate category of legal entities that are exempt from property tax.
When there is a location of an object in several regions at the same time, then each of its units will apply the accrual rules and payment deadlines that are valid in each of the regions.
Tax rate and reporting period
The tax period in the legislation is considered to be a calendar year. As for the reporting period, it is divided into payments:
- for the 1st quarter;
- for half a year;
- for 9 months.
But each individual subject of the country may not establish reporting periods. Starting in 2016, for taxpayers who pay contributions to the budget at the cadastral value each quarter of 2017 (Law No. 327-ФЗ On Amendments to Part Two of the Tax Code of the Russian Federation).
The tax rate, according to the Tax Code, cannot be higher than 2.2%. But for some objects of the Russian Federation their indicators can be set.
With regards to individual entities, such as:
- railways for general use;
- power lines;
- trunk pipelines;
- all structures that relate to these objects,
then the tax rate for them should not exceed the following indicators for years:
- 2013 - 0.4%;
- 2014 - 0.7%;
- 2015 - 1, 0%;
- 2016 - 1.3%;
- 2017 - 1.6%
- 2018 - 1.9%.
Each region sets its own tax rate, and if it is not defined, then you need to be guided by those tax rates that are specified in article 380 of the Tax Code.
Accrual procedure
The amount of tax will be calculated based on the results of the tax period for each quarter of 2017.
Tax amount \u003d Tax rate * Tax base
The amount of tax payable to the budget based on the results of the tax period:
Tax amount \u003d Tax rate * Tax base - Advance payment amount
Advance payment will be calculated at the end of each reporting period. Its size should be one fourth of the product of a specific tax rate, as well as the value of the property, which were determined for the reporting period of time.
If the taxpayer no longer has ownership of a particular property, the calculation of the tax amount will be slightly changed. The coefficient will be taken into account, which is determined by the ratio of those months when the property was owned to the total number of months of the tax period.
What is the procedure for paying tax and advance payments on it
Tax contributions to the budget, as well as the corresponding advance payments, must be paid in accordance with the laws adopted in a particular region of the Russian Federation. And every taxpayer should stick to them.
If a separate entity of the country does not provide for other requirements, then, over the tax period, enterprises make advance payments to the budget.
Each tax payer to the budget, after each of the periods, must contact the authority at the place of registration with the presentation of a completed declaration, indicating all objects that are subject to taxation. The deadlines for submitting such declarations are important to comply with.
As for advance payments, settlements on them should be submitted for a period not exceeding 30 calendar days from the end of a specific reporting period.
Declarations based on the results of the taxation period must be submitted to the authority no later than March 30 of the year following the tax period.
Calculated advance payments must be submitted to the tax authority after each reporting period, unless a specific region has decided to abandon the intermediate segments. To determine the amount of the advance, the same algorithm of actions will be applied. And the tax base will be the main component here. And she, in turn, will be dependent on the type of property and determined by the cadastral or residual value. Each individual region can set its own tax benefits and rates. Since this type of payment is regional.
The deadlines for reporting on advance payments, as well as the rules for filling out declarations will be the same for all entities of the country. Sometimes, payers have to submit reporting documents to various tax authorities if the location of their property is geographically located in different regions of the country.
According to the results of the reporting periods, organizations must submit a calculation of advance payments (Appendix No. 4 to the Order of the Federal Tax Service of Russia dated November 24, 2011 No. MMV-7-11 / 895). And according to the toga of the year - a declaration.
By the way, the tax service approved new forms of declaration and calculation (Order of the Federal Tax Service of 03.31.2017 No. MMV-7-21 / [email protected]) The declaration in a new form must be submitted at the end of 2017, and the calculation at the end of the first quarter of 2018. However, the updated calculation can be used now (Letter of the Federal Tax Service of 04.14.2017 No. BS-4-21 / [email protected]).
Property tax period
The tax period for corporate property tax is a calendar year (Clause 1, Article 379 of the Tax Code of the Russian Federation).
Corporate property tax reporting period
Property tax reporting periods depend on the basis of what value the property has at the organization’s tax:
What to indicate the reporting period for property tax in reporting
Due to the fact that an organization may have property for which tax is calculated based on both the average annual value and the cadastral value, accountants have a question: what reporting period should be indicated in the calculation? Indeed, such property has different reporting periods, and the procedure for filling out the current calculation form presumes reporting periods only for property taxed on the basis of the average annual value (I quarter, I half, 9 months).
So, the Federal Tax Service clarified that until the calculation form and the procedure for filling it out are updated, it is recommended that all payers indicate the following codes that reflect the reporting period for corporate property tax (Letter of the Federal Tax Service of March 25, 2016 No. BS-4-11 / [email protected]):
Property tax report in 2017: where to take the calculation and declaration
Property Tax: reporting deadlines - 2017
In 2017, property tax reporting is submitted on the following dates.