What an accountant needs to know if there is movable property on the balance sheet. What property is subject to taxation with Russian organizations Property tax per car
Since the beginning of 2018, the conditions for taxation of movable property of companies accounted for in the structure of fixed assets since 01/01/2013 have been changed (Law No. 335-FZ of 11/27/2017). Let us dwell in more detail on the details of the transformations adopted in accordance with the amendments to Art. 381.1 of the Tax Code of the Russian Federation.
Tax on movable property of organizations: features
The essence of the introduced changes is as follows. Until the end of 2017, the benefit established current legislation– companies did not pay tax on fixed assets registered from 01/01/2013, with the exception of assets received from reorganized or dependent enterprises.
Since 2018, the right to approve (or not to approve) benefits for enterprises in the regions has been given to the authorities of the Russian regions. They have the right to determine the rate equal to that established in paragraph 3.3 of Art. 380 of the Tax Code of the Russian Federation, or reduce its size (down to zero) for all companies or certain categories enterprises. Thus, this tax is regional, therefore, in places where a law has been passed on benefits, organizations can be exempt from paying the tax, or apply a preferential rate. If the relevant acts are not adopted by local legislators, payments on movable property will be transferred in full. The only restriction for the regions is that it is impossible to exceed the tax rate established in the Tax Code.
By the way, it does not matter when the law on the application of preferential rates is approved by regional legislators. For example, by an act dated July 2018, they can establish a benefit from 01/01/2018.
Who pays tax on movable property of organizations in 2018
Firms applying OSNO are required to pay tax on movable property in 2018. Enterprises operating on UTII and STS are not subject to the obligation to pay tax, they must transfer property tax, calculated at the cadastral value, for real estate used in production activities (if it is included in the list determined in accordance with paragraph 7 of article 378.2 of the Tax Code of the Russian Federation).
What property is movable
The main criterion characterizing movable assets, according to Art. 130 of the Civil Code of the Russian Federation, it is considered impossible to consider them as real estate. For example, these could be:
- vehicles;
- museum exhibits;
- communication lines, etc.
Possibility of dismantling an asset without damage to it quality characteristics and technical features, moving to another place, repeated installation, as well as its collapsible design - these are the rules that distinguish movable property. However, there is no need to pay tax on the entire volume of these fixed assets. Only the cost of objects belonging to depreciation groups from the third to the tenth is taxed. Property that wears out quickly enough (groups 1 and 2) is not taxed (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation).
Rates and deadlines for paying tax on movable property in 2018
The procedure for calculating the tax and the frequency of its payment is also established by the laws of the regions. The absence of a local law on benefits provides for the payment of tax at the marginal rate provided for in clause 3.3 of Art. 380 of the Tax Code of the Russian Federation. It is 1.1% in 2018, and from 2019 it will be 2.2%.
In 2018, 29 regions established movable property tax incentives. They were guided by territorial and economic interests, so it is not necessary to compare the approved tax rates. For example, in Tyumen region all enterprises pay tax at a rate of 0.55%; in the Chelyabinsk region, small and medium-sized businesses are exempted from the tax burden, as well as leasing companies, but the marginal rate of 1.1% is left for all other firms, in the Chechen Republic the rate of 0% is applied to all organizations without exception. Thus, proceeding to the calculation of tax, it is necessary to be guided by local laws.
How to calculate personal property tax in 2018
Having determined the value of fixed assets related to movable property, the accountant:
- checks whether the company has benefits confirmed by the laws of the regions, finds out tax rates;
- establishes the tax base for calculation;
- calculates the amount of tax payable.
As a rule, property tax is paid in quarterly advance payments (if they are established in the region), and at the end of the year - in the final payment. Advance payment defined as ¼ of the product average cost OS for the reporting period and tax rates. Branches and separate divisions, located not at the place of the parent enterprise, but in other regions, pay tax on movable property at the rates established in the regions where they are located.
Federal movable property tax relief becomes regional
How it was in 2017
Fixed assets of 1-2 depreciation groups were not subject to taxation (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation, Classification of fixed assets, approved by the Decree of the Government of the Russian Federation of 01.01.2002).
Objects of fixed assets of 3–10 depreciation groups, regardless of the date of their registration, were subject to taxation. However, in most cases, it was not necessary to include their cost in the tax base until 2018.
Since, in accordance with paragraph 25 of Article 381 of the Tax Code of the Russian Federation, for movable property accepted for accounting as fixed assets from January 1, 2013, it was provided federal benefit. The exception was movable fixed assets received during reorganization, liquidation, or from related parties.
For fixed assets of 1-2 depreciation groups, everything remains the same - they do not apply to taxation objects (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation).
And with regard to movable property included in other cushioning groups, and accepted for accounting since 2013, the taxation procedure is changing.
As early as January 1, 2017, Chapter 30 of the Tax Code of the Russian Federation was supplemented by a new article 381.1, according to which the federal property tax exemption in respect of the property specified in paragraph 25 of Article 381 of the Tax Code of the Russian Federation (movable property accepted for accounting from January 1, 2013), from 01/01/2018 is valid on the territory of the subject of the Russian Federation only subject to the adoption of the relevant law of the subject.
Amendments to the Tax Code of the Russian Federation federal law dated November 30, 2016 N 401-FZ.
Thus, from January 1, 2018, the decision on exemption from tax on movable property, accepted for accounting from January 1, 2013 and related to 3-10 depreciation groups, is made by the regional authorities.
Also, from January 1, 2018, Article 381.1 of the Tax Code of the Russian Federation was supplemented by paragraph 2 (Federal Law of November 27, 2017 N 335-FZ). According to which the law of the subject has the right to establish additional tax incentives up to full exemption from tax in respect of:
- Property classified by the law of the constituent entity of the Russian Federation as innovative high-performance equipment;
- Movable property specified in paragraph 25 of Article 381 of the Tax Code of the Russian Federation, from the date of issue of which no more than 3 years have passed.
Many subjects of the Russian Federation did not consider it necessary to “extend” the benefit at the regional level. Therefore, legislators decided to limit the tax rate for such property for 2018.
If the regional law does not establish benefits for movable property specified in paragraph 25 of Article 381 of the Tax Code of the Russian Federation, tax rates for such property cannot exceed 1.1% in 2018 (paragraph 3.3 of Article 380 of the Tax Code of the Russian Federation in new edition).
Please note that in relation to movable property registered before January 1, 2013, as well as received as a result of reorganization, liquidation of legal entities, or from related parties, the benefit, as before, does not apply (clause 25 of article 381, article 381.1 of the Tax Code RF).
At the same time, the limitation of the tax rate (within 1.1%) also does not apply, i.e. such property is taxed in accordance with the generally established procedure (clause 3.3 of article 380 of the Tax Code of the Russian Federation)
IN certain regions with regard to privileged movable property, relevant laws have been adopted that allow not to pay tax in 2018, or pay at a rate lower than 1.1%.
Among them is the Moscow region. Law of October 3, 2017 No. 159/2017-OZ for the period 2018 - 2020 zero tax rate in relation to movable property accepted by the organization from January 1, 2013 to be registered as fixed assets. The law lists exceptions established by the Tax Code of the Russian Federation in respect of which the 0% rate does not apply: objects registered as a result of the reorganization of legal entities, when transferring property between related parties, etc.
And companies located in St. Petersburg, in 2018, apply the benefit only to movable property, from the date of issue of which no more than 3 years have passed (Law of St. Petersburg dated November 29, 2017 No. 785-129).
Therefore, in relation to movable property of 3 - -10 depreciation groups, issued and accepted for accounting in 2013-2014, the benefit is not applied in 2018. Since the region has not set its own tax rate, a preferential maximum rate of 1.1% will apply to such property.
No amendments were made to the Law of the City of Moscow dated 05.11.2003 N 64 “On the tax on property of organizations”, allowing the application of the exemption under paragraph 25 of Article 381 of the Tax Code of the Russian Federation in 2018. Consequently, for Moscow organizations, movable property of 3-10 depreciation groups, registered since 2013, is now subject to property tax at a maximum preferential rate of 1.1%.
Thus, since 2018, property tax payments on movable fixed assets have increased if your region has not established a relief.
The maximum tax rate for movable property accepted for accounting from January 1, 2013 is 1.1%. When applying the benefits in 2018, it is necessary to carefully study the law of your subject of the Russian Federation on corporate property tax.
The benefit for energy-efficient facilities is also “transferred” to the regions
On January 1, 2018, amendments to Art. 381.1 of the Tax Code of the Russian Federation, introduced by the Federal Law of September 30, 2017 N 286-FZ. "Thanks" to them, the benefit provided for by paragraph 21 of Article 381 of the Tax Code of the Russian Federation (objects with high energy efficiency) is at the mercy of the regions. Those. if the constituent entity of the Russian Federation has not established the possibility of applying benefits in relation to the specified objects by the relevant law, from 01/01/2018 they are taxed in the generally established manner.
Calculation of property tax on real estate
Features of calculating the amounts of tax and advance payments, if the tax base is defined as the cadastral value of real estate, are given in paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.
From January 1, 2018, the specifics of determining the tax base, calculating and paying tax in respect of individual real estate objects of organizations, if their cadastral value is determined during the year, have been clarified .
Talking about real estate foreign organizations that do not operate in Russia through permanent representative offices and about real estate of foreign organizations that are not related to their activities in Russia through permanent representative offices. And also about residential buildings And living quarters not recorded on the balance sheet as fixed assets in accordance with PBU 6/01.
If the cadastral value of said real estate was determined during the year, then the tax base and the calculation of the amount of tax (advance payment) for the current year in relation to these objects is determined based on the cadastral value established on the date of entering information into the Unified State Register of Real Estate, which is the basis for determining the cadastral value of such object.
The tax return for 2017 is submitted in a new form
Starting with the submission of the declaration for 2017, organizations need to use new form declarations and settlements on advance payment, as well as new procedures for filling out reports and formats for submitting documents to in electronic format, approved Order of the Federal Tax Service of Russia dated March 31, 2017 N ММВ-7-21/ [email protected]
Recall that for reporting periods 2017, organizations could make settlements on advance tax payments both in the form approved. Order of the Federal Tax Service of Russia dated March 31, 2017 N ММВ-7-21/ [email protected], and according to the old form, approved. by order of the Federal Tax Service of Russia dated November 24, 2011 N ММВ-7-11/895 (letter of the Federal Tax Service of Russia dated June 23, 2017 N BS-4-21/12076).
So, the main changes in 2018 are related to the abolition of the federal exemption for movable property. Now the authorities of each subject independently decide whether to tax the specified assets of companies or not.
Since 2018, legal entities are again required to pay tax on movable property. Corresponding amendments to the legislation were made by Federal Law No. 335-FZ dated November 27, 2017. We will talk about the "new" tax, rates and benefits for organizations, as well as when to pay tax and how to report to the tax office.
Until 2018, legal entities were exempt from paying tax on movable property for objects put into operation after January 1, 2013. However, on January 1, 2018, a new Federal Law of November 27, 2017 No. 335-FZ came into force, according to which the federal tax exemption for movable objects owned by organizations has been canceled this year. Read more about the tax on movable property of organizations from 2018 onwards.
Tax on movable property in 2018 for legal entities: changes
From January 1, 2018, according to the new version of Articles 380 and 381.1 of the Tax Code of the Russian Federation, the corporate movable property tax exemption is no longer applicable. That is, in fact, this means the return of the tax on movable property in Russia.
Who pays tax . The tax must be paid by all organizations - owners of movable property that apply common system taxation. At the same time, the authorities of each region of Russia are vested with the right to independently determine, provide legal entities movable property tax exemption or not, that is, they can exempt organizations from paying property tax. The code on this matter now explicitly states:
The law of a constituent entity of the Russian Federation may establish additional tax benefits in respect of property specified in paragraph 25 of Article 381 of the Tax Code of the Russian Federation, from the date of issue of which no more than 3 years have passed, as well as property classified by the law of a constituent entity of the Russian Federation as innovative high-performance equipment, additional tax benefits can be established up to the complete exemption of such property from taxation.
At the same time, Article 381.1 of the Tax Code of the Russian Federation fixed the right of the regions to introduce tax incentives for movable property, from the date of issue of which no more than 3 years have passed, as well as for innovative highly efficient equipment. The parameters and conditions of benefits are not defined.
Representatives of small businesses working on the simplified taxation system (STS) and the system in the form of a single tax on imputed income UTII do not pay tax on movable property. Simplifiers are exempt from paying tax on all movable property (clauses 2-3 of article 346.11 of the Tax Code of the Russian Federation). Simplifiers pay tax only property tax on real estate, the tax base for which is determined as the cadastral value. The obligation to pay property tax on the USN was established by Federal Law No. 52-FZ dated April 2, 2014. The object of taxation for the simplified tax system is everything real estate having cadastral value to the beginning tax period. Such property includes shopping and business centers, premises in them.
What movable property is taxed . From Article 374 of the Tax Code of the Russian Federation it follows that the object of property taxation is determined in accordance with Article 130 of the Civil Code of the Russian Federation. Objects of taxation for Russian organizations movable and immovable property is recognized. If real estate is all property that is associated with land plot, then movable is something that does not apply to real estate (production equipment, transport, securities, shares in business, communication lines, etc.).
The rate and benefits for the tax on movable property in 2018
In 2018, the maximum tax rate on movable property should not exceed 1,1% . (clause 3.3 of article 380 of the Tax Code of the Russian Federation). Since 2019, the maximum value that can be set by local law is 2.2%, which is twice as much.
The authorities of the subject can completely exempt property from tax or approve reduced rates up to 1.1% (clause 3.3 of article 380 of the Tax Code). For example, there is an exemption in the Moscow region (Law of the Moscow Region dated 03.10.17 No. 159/2017-OZ). Reduced rates apply in the Tula and Tyumen regions - 0.55% (Law of the Tula region dated November 30, 2017 No. 82-ZTO, Law of the Tyumen region dated October 24, 2017 No. 74).
It remained unclear how to pay the tax, if the authorities of the region did not pass a law at all with a tax rate on movable property. The Federal Tax Service, in a letter dated December 20, 2017 No. BS-19-21/327, explained that if this is the case, then in 2018 the tax on movable property must be paid at a rate of 1.1% (clause 4 of article 380 of the Tax Code). This applies to cases where the authorities of the region did not extend the benefit and did not approve other rates.
Apply the rate of 1.1% both to new fixed assets that you will take into account in 2018, and to old ones that are accounted for on the balance sheet from 2013.
The authorities of the region have the right to adopt a law on the benefit later and establish it retroactively, from January 1. If the law improves the position of taxpayers, it may be retroactive. This means that companies will have the right to return the previously paid tax. Therefore, keep track of information in official sources. Perhaps the authorities of the region have already passed the law.
What decisions have been made in the regions, see the table below. For example, in the Lipetsk region, the tax exemption was retained in full, and in the Tula region, the rate was reduced by half.
If you have not found your region, then the issue of benefits has not yet been resolved, so you need to pay tax on "preferential" property for 2018 at a rate of 1.1%. Still changes are possible. We will report them - stay tuned.
The subject of the Russian Federation | benefit | Law |
---|---|---|
Astrakhan region |
For 2018, a reduced rate of 0.5% is set for organizations that work in the field of oil and gas production at fields in the Russian part of the bottom of the Caspian Sea. |
dated 31.10.17 No. 60/2017-OZ |
Vladimir region | The benefit for 2018 has been retained, the rate for 2019 is 1.1% | dated December 27, 2017 No. 135-OZ |
Volgograd region | The rate for 2018 is 1.1%. | dated 11/29/17 No. 116-OD |
Vologodskaya Oblast |
The tax is not paid by organizations that invest in fixed assets, subject to the requirements of the regional law on property tax. For the rest, the rate for 2018 is 1.1% |
dated December 28, 2017 No. 4269-OZ |
Jewish Autonomous Region |
The rate for 2018 is 0.5%. Reduced rates are provided for healthcare organizations and residents of the ASEZ. |
dated November 30, 2017 No. 194-OZ, dated December 20, 2017 No. 196-OZ |
Ivanovo region | Saved for 2018. | dated 12/11/17 No. 94-OZ |
Kaliningrad region |
Tax for 2018 is not paid by organizations that receive more than 70% of revenue from the activities listed in regional law(construction, trade, hotel business, etc.). For the rest, the rate for 2018 is 1.1%. |
dated 28.11.17 No. 118 |
Kamchatka Krai |
Rate for all organizations: For 2018 - 0.6%; For 2019 - 1.1%; For 2020 - 1.7%. |
dated 02.10.17 No. 147 |
Kursk region | The rate for all organizations is 1.1%. | dated 11/24/17 No. 78-ZKO |
Leningrad region | dated December 29, 2017 No. 92-oz | |
Lipetsk region | The exemption has been maintained for 2018. | dated 14.09.17 No. 106-OZ |
Moscow | The exemption has been maintained for 2018. | Draft law of the city of Moscow "On Amendments to Article 4 of the Law of the City of Moscow dated November 5, 2003 N 64 "On the tax on property of organizations" |
Moscow region | The rate for 2018-2020 is 0%. | dated 03.10.17 No. 159/2017-OZ |
Nizhny Novgorod Region |
The benefit is valid in 2018-2020 if: The company carries out activities specified in section C and in class 72 of OKVED 2, or is engaged in the transportation of beneficiaries, students and students on regular routes within the region; The property was registered no earlier than 2016. The region has not yet set the rates for the rest of the “preferential” property, which means that the tax must be paid at a rate of 1.1%. |
dated 08.11.17 No. 152-Z |
Penza region | There are no benefits, a reduced rate is set - 0.55%. | dated 20.12.17 No. 3127-ZPO |
The Republic of Buryatia |
The exemption applies to railway rolling stock and containers registered no earlier than 2013. The privilege can be used by companies that carry out activities from subclasses 49.1, 49.2 OKVED 2. The region has not yet set rates for the rest of the "preferential" property, which means that companies will pay tax at a rate of 1.1%. |
dated 10.10.17 No. 2568-V, dated 01.12.17 No. 2748-V |
Republic of Tatarstan | The rate for all companies for 2018 is 1.1%. | dated 22.12.17 No. 97-ZRT |
Ryazan Oblast |
The tax is not paid by organizations receiving: At least 70% of income from activities in the region scientific research and development, health and social services; The tax exemption period is 3 years, starting from next month after the property is registered. Rate for other companies: For 2018 - 0.6%; For 2019 - 1.1%; For 2020 - 1.7%. |
dated 11/27/17 No. 86-OZ, No. 87-OZ |
St. Petersburg |
The exemption was retained for movable property, with release dates which is no more than three years old. The rest of the "preferential" property will have to pay a tax at a rate of 1.1%. |
dated 11/29/17 No. 785-129 |
Saratov region |
The tax for 2018-2020 does not need to be paid (0% rate) only for innovative high-performance equipment specified in the regional law. For other "preferential" movable property, the rate for 2018 is 1.1%. |
dated 11/28/17 No. 112-ZSO |
Sverdlovsk region |
The benefit in 2018 is valid only for organizations listed in paragraphs. 3 and par. 3 pp. 4 tbsp. 1 law. The remaining organizations for 2018 pay tax at a rate of 1.1%. |
dated 07.12.17 No. 124-OZ |
Smolensk region | There are no benefits, the rate for 2018 is 1.1%. | dated 11/15/17 No. 144-z |
Tula region | Region set for 2018 reduced rate 0,55%. | dated 30.11.17 No. 82-ZTO |
Tyumen region | The rate for 2018 is 0.55%, for 2019 - 1.1%, for 2020 - 1.65%. | dated 24.10.17 No. 74 |
Khanty-Mansi Autonomous Okrug | The rate for 2018-2020 is 1.1%. | dated 12/20/17 No. 92-oz |
Chelyabinsk region |
The privilege, subject to a number of conditions, remains for small and medium-sized businesses and leasing companies. To reduce the amount of tax on the former "preferential" property, in certain cases, the right of organizations that have taken measures to reduce the NVOS. A reduced rate is provided for organizations that are engaged in intercity and international railway transportation. The rate for other companies for 2018 is 1.1%. |
dated December 27, 2017 No. 649-ZO |
Chechen Republic | The benefit has been saved. | dated 11/27/17 No. 45-RZ |
Chukotka Autonomous Okrug |
Tax is not paid (rate 0%) only authorities local government and a number of public sector organizations. For the rest, the rate for 2018 is 1.1%. |
dated 12/19/17 No. 103-OZ |
Yaroslavl region |
The exemption is retained for property registered after 2015. The tax can not be paid for 4 years, starting from the year of registration of the property. From the former "preferential" property, registered in 2013-2015, you need to pay tax at a rate of 1.1%. |
dated 10/31/17 No. 44-z |
According to the law, movable property includes anything that is not real estate. Some of the company's property is subject to tax incentives, however, from January 1, 2018, the rules for granting them have changed, and from January 1, 2019, such a tax will be canceled.
What is movable property according to the Civil Code of the Russian Federation
In order for the participants in legal relations to understand how to dispose of this or that type of property, the law includes the necessary explanations and instructions. With regard to movable property, the definition was associated with the definition of immovable property: this is everything that does not apply to real estate in its essence and by virtue of the law (Civil Code of the Russian Federation). That is, this type of property has two distinctive features:
- it is not connected with the earth;
- it can be moved without harm to the purpose and future use, and the law does not define the object as immovable. The second caveat must be taken into account, since ships and aircraft, for example, are legally real estate, despite their mobility.
Thus, movable things are any material objects that can be freely transported and physically transferred to someone. The law includes here money and securities (part 2 of article 130 of the Civil Code of the Russian Federation). Examples of movable property owned by a company include:
- equipment and production inventory;
- furniture that is in offices and at the enterprise;
- computers and office equipment;
- overalls that are issued to staff;
- goods received by the company itself and its products;
- cars and trucks, etc. That is, the company's movable property includes all its property, excluding stationary objects, buildings and premises.
By general rule the acquisition of this type of property and transactions with it do not need to be registered. Thus, when a company purchases goods for further distribution or objects needed for work, it does not register the right to such property. However, there are exceptions. For example, it is necessary to register and register transport. If the object is pledged, it is registered in a special register of the FNP.
Before negotiating with a counterparty, check whether the law requires registration of a right or transaction.
In 2018, the authorities of the regions establish tax incentives for movable property
The company is obliged to pay taxes for its property (). At the same time, several concessions apply to movable property. If such property was registered as fixed assets from January 1, 2013, the owner may be exempt from tax on them (clause 25, article 381, clause 1, article 381.1 of the Tax Code of the Russian Federation). This rule does not apply to property received:
- after reorganization or liquidation;
- from a person who is in an interdependent relationship with the company.
Until January 1, 2018, organizations did not pay tax on such movable property. From January 1, the procedure for granting benefits has changed:
- The company does not have to pay tax if the authorities of the subject of the Russian Federation where it is registered have adopted a law on the application of this benefit. If not accepted, you have to pay (clause 1, article 381.1 of the Tax Code of the Russian Federation).
- The rate of such a tax in 2018 cannot be higher than 1.1% (clause 3.3 of article 380 of the Tax Code of the Russian Federation).
- The authorities of a constituent entity of the Russian Federation have the right to adopt additional amendments to reduce the tax burden up to the complete abolition of the tax on movable property that has been issued over the past 3 years (clause 2 of article 381.1 of the Tax Code of the Russian Federation).
From January 1, 2019, the tax on movable things of companies is abolished
From January 1, 2019, the rules will change again. Accepted, according to which you will not need to pay for movable property. Amendments are made to the Tax Code of the Russian Federation:
- From paragraph "a" of Article 374 of the Tax Code of the Russian Federation, the words "movable and" will be removed. The word “movable” will be excluded from the first paragraph of paragraph “b”, and “immovable” will be added to the phrase “property received under a concession agreement”. Subparagraph 8 of paragraph 4 will cease to be valid.
- Clause 3.3. article 380 of the Tax Code of the Russian Federation will become invalid.
- Clause 25 of Article 381 of the Tax Code of the Russian Federation will cease to operate. This will change Article 381.1. From paragraph 1, the words “and paragraph 25” will be removed, paragraph 2 will become invalid.
Property tax for organizations for certain groups of movable property is not paid, and for a number of others it is exempted. Read more about this in our article prepared by the experts of the berator.
In relation to movable property in 2016, there are following rules corporate property taxes:
- objects included in the first and second depreciation groups are not recognized as an object of taxation in accordance with subparagraph 8 of paragraph 4 of article 374 of the Tax Code of the Russian Federation without restrictions, regardless of the date of their acceptance for accounting as fixed assets;
- objects included in the third and higher depreciation groups, accepted for accounting as fixed assets before January 1, 2013, are taxed in the general manner;
- objects included in the third and higher depreciation groups, accepted for accounting as fixed assets after January 1, 2013, are exempt from taxation on the basis of paragraph 25 of Article 381 of the Tax Code of the Russian Federation, provided that they are not received as a result of reorganization (liquidation) or from interdependent persons;
- objects included in the third and higher depreciation groups, accepted for accounting as fixed assets after January 1, 2013 (including in 2013 and 2014), received
into an organization as a result of reorganization (liquidation) or from interdependent persons, are taxed in the general manner.
Thus, organizations are exempted from taxation by corporate property tax in respect of movable property, accepted from January 1, 2013 for accounting
as fixed assets, with the exception of movable property accepted
into account as a result:
- reorganization or liquidation of legal entities;
- transfers, including acquisitions, of property between persons recognized as
in accordance with the provisions of clause 2 of Article 105.1 of the Tax Code of the Russian Federation, they are interdependent.
These restrictions apply in the case of placing objects of movable property
to the balance sheet as a fixed asset in accordance with paragraph 4 of PBU 6/01 “Accounting for fixed assets” (approved by order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n).
Nuances of applying the current benefit
If the movable property accepted on the balance sheet as a result of the reorganization is not taken into account as fixed assets, after its transfer to fixed assets, the restriction
in terms of the impossibility of applying benefits to transactions between related parties
not valid (letter of the Federal Tax Service of Russia dated April 18, 2016 No. BS-4-11/6740).
EXAMPLE
The organization received from related person young animals. According to the rules accounting it is reflected on account 11 "Animals for growing and fattening". After the transfer of animals to the main herd, they are reflected in property, plant and equipment. After such a transfer, the organization will be able to apply the corporate property tax exemption in the general manner.
The Ministry of Finance of Russia in a letter dated February 9, 2015 No. 03-05-05-01 / 5111 explains that bringing the name of the organization in line with Civil Code cannot be considered
as a reorganization. This means that there are no grounds for refusing to apply tax benefits.
on property, in the case when movable property was registered as a fixed asset from January 1, 2013. From January 1, 2015, movable property that was registered as fixed assets during 2013-2014 is deprived of benefits as a result of reorganization.
Letter No. 03-05-05-01/5030 of February 6, 2015 of the Ministry of Finance of the Russian Federation clarified that the property tax exemption provided for in paragraph 25 of Article 381 tax code, may apply even if the property is received from the municipality. Justification - paragraph 5 of Article 105.1 of the Tax Code. Direct and (or) indirect participation Russian Federation, subjects of the Russian Federation, municipalities in Russian organizations, in itself, is not a basis for recognizing such organizations as interdependent.
And in the letter of the Federal Tax Service of the Russian Federation of March 13, 2015 No. ZN-4-11 / 4037 it is said that fixed assets made from materials purchased after January 1, 2013
from an interdependent person are not subject to corporate property tax.
After all productive reserves, from which the fixed asset is made, are not subject to property taxation on the basis of Article 374 of the Tax Code.
Another situation. Under the construction contract, the contractor independently purchases equipment requiring installation and performs installation work.
Then the finished movable property is transferred to the customer, who is an interdependent person with the contractor. As indicated by the Federal Tax Service of Russia in a letter dated July 8, 2016 No. BS-4-11 / 12245, the exemption from property tax established by paragraph
25 Article 381 of the Tax Code of the Russian Federation does not apply to such movable property.
Vehicles manufactured after January 1, 2013
There is a bill introduced by the Government of the Russian Federation (No. 1155134-6), if adopted, the scope of the benefit established by paragraph 25 of Article 381 of the Tax Code of the Russian Federation will be significantly expanded from January 1, 2017.
Its essence is that organizations that have cars on their balance sheet, produced starting
from January 1, 2013, they will no longer pay personal property tax on them. That is, any vehicle owned by the company, manufactured since January 1, 2013,
exempt from property tax. The restriction on non-application of the benefit in the event of the purchase of a car from a related party or as a result of a reorganization will be removed. The date of manufacture of the machine will be determined by its registration certificate. It will serve as the basis for the exemption.
The bill does not provide for recalculation and refund of tax for previous years.
As a reminder, the 2016 property tax return deadline has expired.
March 30, 2017.