Tax period 18 property. Base, benefits, codes of tax periods for property
They report, compiling quarterly calculations of advance payments, and when the year ends - a tax return. Advance payments are submitted within 30 days at the end of each quarter on an accrual basis, and the 2016 corporate property tax declaration is submitted by March 30 of the year following the reporting year (clause 3 of article 386 of the Tax Code of the Russian Federation). Those. you need to report for 2016 by March 30, 2017.
Consider how it is filled property declaration for 2016, and we will give an example of such filling.
Procedure for filling out a property tax declaration
To prepare a property tax declaration, use the form and procedure for filling out that the Federal Tax Service of the Russian Federation approved by its order dated November 24, 2011 No. ММВ-7-11 / 895. The composition of the declaration is a title page and three sections:
- Section 1 is consolidated, it reflects the amount of tax payable according to the data from sections 1 and 2;
- Section 2 calculates the tax base from residual value property;
- In Section 3, the tax base for real estate is determined from its cadastral value.
IN tax office all sections of the declaration must be submitted, even those that do not contain data.
Let's take a closer look at what should be the filling out of a property tax return.
Section 2
The second section of the declaration must be filled out separately for property taxed at the location of the organization, and separate filling of sections is required for property taxed at different tax rates, or when real estate is located separately from the location of the organization, when taxable property is owned by a separate subdivision, etc. (for more details see clause 5.2. Procedure for filling out the declaration).
On line 001, indicate the code of the type of property (Appendix No. 5 to the Filling Procedure), and on line 010, enter the code of the OKTMO territory. On lines 020-140 in column 3, reflect the fixed assets at their residual value as of the first day of each month of 2016 and as of December 31, 2016. It is only necessary to reflect the taxable property, while in column 4 the value of the privileged property, if any, is highlighted. On line 141 of total amount you need to highlight the value of real estate as of 12/31/2016, including those falling under the benefits.
We enter the average annual value of the property in line 150. To calculate it, add up the indicators of lines 020-140 in column 3 and divide the result by 13.
Line 160 includes the tax benefit code (Appendix No. 6 to the Filling Procedure), and the second part of the line is filled in only if the benefit code is 2012000.
Lines 160, 170, 180, 200, 240 and 250 are reserved to reflect information about tax benefits, and if the organization does not have such, the lines are not filled.
The tax base (line 190) depends on the code of the type of property indicated on line 001:
- if the code is 001, then the tax base = (line 150 - line 170) X line 180;
- if the code is different from 001, tax base = line 150 - line 170.
In line 210, we put down the tax rate that is established by the subject of the Russian Federation for this type of property, and should not exceed 2.2% (clause 1 of article 380 of the Tax Code of the Russian Federation). The amount of the calculated tax is indicated in line 220. To do this, line 190 is multiplied by line 210 and divided by 100. You also need to reflect advance payments in line 230 in accordance with the calculations submitted to the IFTS by the organization during the reporting year.
Line 260 should be completed only by those who paid tax on property located abroad.
The residual value of all fixed assets recorded on the balance sheet, except for those listed in cl. 1-7 p. 4 art. 374 of the Tax Code of the Russian Federation (land plots, Natural resources, cultural heritage sites and others), indicate on line 270.
Section 3
This section of the property tax declaration must be completed by organizations that have real estate on the balance sheet, cadastral value which is recognized as the tax base. In the section, the tax is calculated for one object, which means that the number of completed sections 3 in the declaration will be equal to the number real estate.
Here, too, the OKTMO code is indicated (line 010), and then you need to enter the cadastral number of the building or room (lines 014, 015).
Then, in line 020, we indicate the cadastral value of the object as of 01.01.2016, including tax-free - on line 025. And line 040 for benefits should be filled in by analogy with line 160 of section 2.
Fill in line 050 if the object is actually located on the territory of another constituent entity of the Russian Federation.
The tax base (line 060) is the cadastral value of the property minus the tax-free cadastral value (line 020 - line 025).
The tax rate is entered in line 080 (it cannot be set above 2%), and on line 100 we indicate the amount of property tax by multiplying the tax base by the tax rate and dividing by 100 (line 060 X line 080/100).
We make advance payments in line 110, summing them up taking into account the OKTMO codes in the Calculations of advance payments for all reporting periods of 2016.
If there are benefits, lines 070, 120 and 130 are filled in.
Section 1
It is better to fill out section 1 of the property tax declaration after completing sections 2 and 3 of the declaration. Group the tax amounts according to the OKTMO codes (line 010). In each block, indicate the BCC for which the organization will pay property tax (line 020).
Sum property tax(line 030) is calculated as tax accrued for 2016, minus the amount of advance payments during the year. That is, as the difference between lines 220 and 230 of section 2, or the difference between lines 100 and 110 of section 3. If we end up with a negative value, then we indicate it on line 040 without a "minus", and line 030 will remain blank.
Property tax declaration: an example of filling out
The residual value of OS LLC Agat as of January 1, 2016 was 2,000,000 rubles. Depreciation was charged monthly, and as of December 31, 2016, the value of fixed assets was equal to RUB 1,899,000 (see section 2 in the example of a declaration). To calculate the average annual cost of fixed assets, add the residual value at the end of each month and divide by 13:
RUB 25,130,000: 13 = RUB 1,933,077 We will indicate this indicator in line 150 of section 2 and as the tax base on line 190.
Agat has no tax benefits, tax rate 2.2%. The tax amount (line 220) will be equal to:
RUB 1,933,077 X 2.2% = 42,528 rubles.
In 2016, 31,389 rubles of advance payments were transferred, we will reflect them in line 230. Accordingly, according to section 2 of the declaration, the amount of property tax payable will be:
RUB 42,528 - 31 389 rubles. = RUB 11 139
Also, LLC "Agat" has a building, the cadastral value of which is 5,000,000 rubles. There are no tax benefits for it, therefore the tax base (line 060) is equal to the cadastral value of the building (line 020).
The tax rate is 2%, we calculate the tax for 2016:
RUB 5,000,000 X 2% = 100,000 rubles.
Advance payments are 75,000 rubles, which means the amount of tax payable is equal to:
RUB 100,000 - 75,000 rubles. = RUB 25,000
The total property tax payable according to the 2016 declaration will be:
RUB 11,139 + RUB 25,000 = 36 139 rubles. This amount must be indicated on line 030 of section 1 of the declaration.
Since 2017, the tax service has introduced clarifications regarding tax periods for property tax. From the first day of 2017, the reporting periods are 1, 2 and 3 quarters of the year, if it concerns the calculation of property tax at cadastral value.
What is the essence of corporate property tax
Corporate property tax is regional. During the reporting period, organizations make payments for movable and immovable objects in possession. All organizations that operate on the territory of the country pay these taxes.
Important! For certain categories, benefits can be established, both at the All-Russian and at the regional level.
Are not persons who are required to make payments for property tax of organizations for 2017:
- Those who are the organizers of the Olympic, Paralympic Games, regarding the property in their possession.
- Those who are partners of the above organizations, if their work concerns the organization of the Olympic Games in Sochi.
This exemption from payment is valid only until 2019, that is, back in 2017, these persons will not be able to pay property taxes and not file reports.
Objects for payment of taxes are movable and immovable objects that are on the balance sheet and are fixed assets. No need to pay for:
- Land plots and other objects of nature management.
- The property that is in the possession of the municipality is used for defense needs, ensuring law and order.
The tax base
The tax base for such a tax of organizations is the average annual value of property that is subject to taxation. In this case, several indicators are taken into account:
- Price.
- Depreciation.
To determine the tax base, a deduction is made from the primary depreciation cost. Provided that for property, there is no such thing as depreciation, the deduction occurs in the amount of those payments that are included in the reporting as regular depreciation deductions. Each tax period has its own standards.
Privileges
There are all sorts of benefits, both at the regional and state level... Moreover, some may completely exempt from paying this tax, and not only reduce payments. Such payments are not made for 3 years if the registered facilities have high energy efficiency. If the property is used for construction and renovation, this type of benefit is valid for 10 years.
Tax period codes
Since 2017, the cadastral value is taken into account, and the calculation takes place for 1 (code 21), 2 (17) or 3 quarters (18).
The tax periods for property tax in terms of codes for 2017 are displayed as follows:
- 01 - corresponds to January.
- 02 - February.
- 03 - March.
- 04 - April.
- 05 - May.
- 06 - June.
- 07 - July.
- 08 - August.
- 09 - September.
- 10 - October.
- 11 - November.
- 12 - December.
IN tax reporting by quarters it is worth entering the following codes:
- 21 - first quarter.
- 22 is the second.
- 23 is the third.
- 24 is the fourth.
If a reorganization is carried out, then the codes for the quarters for taxation are 51, 54, 55, 56, respectively. With the same reorganization or liquidation by month, the codes from January to December - 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82 - are for months in order.
Advance payments for corporate property tax:
- 21 - first quarter.
- 17 - half a year or two quarters.
- 18 - 9 months or three quarters.
- 51 - the first quarter of liquidation or reorganization.
- 47 - half a year or two quarters in case of reorganization or liquidation.
- 48 - for 9 months or three quarters during reorganization and liquidation.
- 34 - property tax declaration for the whole year - 12 months.
Methods and place of submission of the declaration
It is also important to navigate in the codes of the methods of transferring documents, they include the following expressions:
- 01 - on paper if sent by mail. In this case, it is imperative to make an inventory of the attached documents, so that in the event of a disputable situation, to have the fact of confirmation of sending.
- 02 - on paper, only documents are handed over to the inspector personally.
- 03 - if the reporting is in two media, paper and digital, and at the same time is transmitted personally. 08 - if such a set is sent by mail.
- 04 - using telecommunication channels.
- 05 - other transfer methods.
- 06 - removable media, betrayed personally.
- 07 - removable media, sent by mail.
- 09 - on paper, with the use of a barcode and personal transfer.
- 10 - on paper with a barcode, but sent by mail.
As for the place of filing the declaration, the following codes are distinguished:
- At the place of residence of the entrepreneur - 120.
- At the location of the Russian organization, if it pays tax foreign company – 210.
- At the location of the assignee who is not large taxpayer – 215.
The reporting periods for the property tax of organizations for taxpayers who calculate the tax based on the cadastral value are the first quarter, second quarter and third quarter of the calendar year (). Such changes entered into force on January 1, 2016 (Art. 3 Federal law dated November 28, 2015 No. 327-FZ "").
However, changes taking into account this innovation in the form tax return and the tax calculation for the advance payment on this tax has not yet been made. In this regard, the specialists of the tax department explained how to fill out tax reports on the line "Reporting period (code)" (letter of the Federal Tax Service of Russia dated March 25, 2016 No. BS-4-11 / [email protected] " ").
Find out how the tax base for retail and office real estate owned by an organization on the right of economic management is determined from "Encyclopedias of Solutions. Taxes and Fees"
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Thus, the specialists of the Federal Tax Service of Russia in the letter give codes that should be indicated to taxpayers when filling out tax calculations for advance payments before making official changes to the approved reporting form on the line "Reporting period (code)". These are the following codes:
- 21 - 1 quarter;
- 17 - half a year (2nd quarter);
- 18 - nine months (Q3);
- 51 - 1 quarter in case of reorganization (liquidation) of the organization;
- 47 - half a year (2nd quarter) during the reorganization (liquidation) of the organization;
- 48 - nine months (Q3) upon reorganization (liquidation) of the organization.
The procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11 / 895, does not take these changes into account. Fixed assets included in the first or second depreciation group, are not recognized as an object of taxation regardless of when they were registered. Nevertheless, when filling out the declaration for 2019, data on their residual value must be included in the indicator of line 270. This is stated in the letter of the Federal Tax Service of Russia dated August 7, 2015 No. BS-4-11 / 13906.
In section 2, on lines 020-140 in columns 3-4, indicate the residual value of fixed assets for the reporting period, including privileged property. Only include property taxable items in your tax return. Do not reflect data on all other property and other assets in the declaration.
Filling in the property tax declaration 2019
The current property tax return, as well as the advance calculation, have been updated. Report to the IFTS on new forms in mandatory it is necessary already from the reporting for 2019, but you can apply the adjusted calculation forms earlier - when presenting data for reporting periods. At the same time, the old Order No. ММВ-7-11 / 895 of November 24, 11, in 2019 will finally be terminated.
To take into account the advances accrued in the established reporting periods, line 230 is filled in. And in line 270 of the property tax declaration, the value (residual) is entered for all fixed assets recorded on the balance sheet, except for non-taxable ones. After sect. 2 is fully formed, you can proceed to compiling section. 1. At the same time, in order to calculate the value of page 030, it is necessary from page 220 sec. 2 deduct advances on page 230 (the exact rules are described in clause 4.2 of the Procedure). In the case under consideration, Sec. 3 of the declaration is not completed, and in sect. 2.1 data is entered in the presence of immovable objects and the calculation of tax from average annual cost.
Procedure for filling out a property tax declaration
For calculation tax liability and the correct reflection of information on the property in the declaration, you will need information about different types the value of property assets on the balance sheet of the company. The value cadastral valuation can be found according to Rosreestr data. In registers accounting contains information about the value of property from the category of preferential and residual value for movable and immovable assets.
The property tax declaration is submitted as a reporting document to the Federal Tax Service only by organizations. During the year, at the end of each quarter, taxpayers are also required to submit Advance Payments Calculations. They are transferred to the tax authorities within 30 days after the end of the reporting period. For property tax returns, the frequency of submission to the Federal Tax Service is provided once a year - it is necessary to “meet” by March 30 of the year following the reporting year.
Appendix N 5
Property located in inland sea waters Russian Federation, in the territorial sea of the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation or in the Russian part (Russian sector) of the bottom of the Caspian Sea, used in the implementation of activities for the development of offshore hydrocarbon deposits, including geological exploration, exploration, preparatory works
Objects not movable property which is actually located on the territories of different constituent entities of the Russian Federation or on the territory of a constituent entity of the Russian Federation and in the territorial sea of the Russian Federation (on the continental shelf of the Russian Federation or in the exclusive economic zone of the Russian Federation) (except for property with code 07)
The procedure for filling out the declaration
Index "The amount of tax to be paid to the budget" based on the results of the tax period, is determined as the difference between the amount of tax calculated for the tax period and the amounts of advance tax payments calculated during the tax period. Wherein line 030 will be filled in only if the amount of tax calculated for the tax period exceeds the amount of advance payments calculated during the tax period. Otherwise, it is filled line 040.
In the respective lines 020 - 140 Columns 3 and 4 reflect information on the residual value of fixed assets for the tax period as of the 1st day of each month of the tax period and at the end of the tax period (as of December 31).
Info-PravoProperty Tax `2019: new forms, formats and procedure for filling out the declaration and calculation
2.3. The pages of the Declaration are numbered consecutively, starting from the Title Page. The ordinal number of the page is recorded in the field defined for numbering ("Page") from left to right, starting from the first (left) familiarity, as follows: for the first page "001"; for the tenth page, respectively, "010".
6) according to the line with code 035, filled in if Section 3 of the Declaration is filled in in respect of the premises, the cadastral value of which has not been determined, and at the same time the cadastral value of the building in which the premises is located, which is the object of taxation, is indicated, the share of the cadastral value of the building is indicated, in which the premises are located, corresponding to the share, which is the area of the premises in total area building;
Submitting a declaration on property tax of organizations for 2019
- Organizations applying main taxation system... They pay tax on the following property:
- objects (including movable ones) that are on the balance sheet and are listed as fixed assets;
- residential property that is not recognized as property, plant and equipment.
- Organizations applying special tax regimes of the USN and UTII... They pay tax:
- from real estate objects specified in paragraph 1 of Article 378.2 of the Tax Code, for which the tax base is calculated based on the cadastral value (for example, shopping centers, administrative centers and premises located in them);
- residential property that is not accounted for as fixed assets.
- Foreign organizations in the presence of taxable property in the ownership or under a concession agreement.
- INN- for organization it is 10 characters.
- Checkpoint- indicates the code assigned by the Federal Tax Service Inspectorate at the location of the company, a separate subdivision or real estate (if it is in other regions).
- Taxable period - code "34" corresponding to the year. Exception - companies that are liquidated or reorganized - they indicate the code "50".
- Reporting year - 2019.
- Submitted to the tax authority (code)- the code is indicated tax authority... In this case, the first 2 digits indicate the region, the second - the number of the IFTS.
- By location (accounting)- put the code "214" corresponding to the legal entity.
- Taxpayer- the name of the organization is indicated as shown in the following image (full organizational and legal form and name):
All-Russian classifier of forms of ownership (OKFS 16)
Organizations are faced with the obligation to affix given code when filling out all forms accounting statements, starting with the balance sheet, and individual forms for statistical observation. If in other forms a line of the same name OKFS is provided, then the code must be affixed.
- are established for the purposes of taxation, statistics and other areas any property and monetary changes occurring with subjects that belong to a particular form of ownership;
- automated processing of the received information is provided;
- the adoption of decisions is ensured that are aimed at changes in the field of taxation and other areas.
Property tax return for the 4th quarter (2019): new form, sample filling
Section 2.1 of the new 2019 property tax declaration form ... In this section, it is necessary to reflect the property on which the tax is paid based on the average annual value. In line 010 of section 2.1 - the cadastral number of the building. In line 020 - its conditional number from the USRN. If there is no information in lines 010 and 020, fill in the inventory number of the object in line 030.
It may also be the case that a company in one inventory card takes into account several objects with different cadastral numbers. Then a separate group of lines 010–050 is filled in for each of the objects. To do this, you need to calculate the residual value in proportion to the share of its area in the total area of objects in the inventory card (clause 4 of the letter of the Federal Tax Service dated 03.14.2019 No. BS-4-21 / [email protected]).
How to choose 2019 property tax return codes
It should be noted that the innovations were not immediately reflected in new form on the tax return. The same goes for advance payments for this tax. Therefore, the specialists of the tax service explained how to correctly fill out the reporting sheet for a certain period.
It is important to note that objects that are still at the construction stage and have not been commissioned are not subject to taxation. By Tax Code RF, land are taxed according to a different procedure, however, all unfinished buildings and structures are usually not classified as property, which means that there is no need to pay tax for them.
By virtue of paragraph 1 of Art. 386 of the Tax Code of the Russian Federation, health care institutions, like other payers of tax on property of organizations, are obliged to submit calculations for advance tax payments and a tax return to the tax authorities at the end of each reporting and tax period. The tax declaration form was approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-21 / dated 31.03.2017 [email protected] The order contains new forms of tax declaration, as well as tax calculation for an advance payment, formats for presenting reporting forms in in electronic format and the requirements for filling them out (hereinafter - the declaration, calculation, the Procedure for filling out). In this article, we will consider the main innovations of this order.
The composition of the declaration.
In accordance with clause 3 of the Order of the Federal Tax Service of the Russian Federation dated March 31, 2017 No. ММВ-7-21 / [email protected] the new tax return form is applied starting from the submission of statements for the 2017 tax period. However, the Letter of the Federal Tax Service of the Russian Federation dated April 14, 2017 No. BS-4-21 / 7145 recommended that the tax authorities accept the calculations of advance payments for property tax of organizations for the first quarter of 2017 in a new form. This is due to the fact that the new calculations take into account the changes made to the procedure for paying tax on property of organizations, which entered into force on January 1, 2017.
According to clause 1.2 of the Procedure for filling out, it includes:
title page;
section 1 “Amount of tax payable to the budget”;
section 2 "Determination of the tax base and calculation of the amount of tax in respect of taxable property Russian organizations and foreign organizations operating in the Russian Federation through permanent missions ”;
section 2.1 "Information on real estate objects taxed at the average annual value";
Section 3 "Calculation of the amount of tax for the tax period for the immovable property, the tax base in respect of which is determined as".
As we can see, in contrast to the declaration approved by Order of the Federal Tax Service of the Russian Federation of November 24, 2011 No. of which the tax is calculated in section 2 of the declaration, indicating the cadastral numbers (if any), conditional numbers (if any), inventory numbers (in the absence of cadastral, conditional numbers and in the case of availability inventory number), OKOF codes and residual value on the last day of the tax period.
In addition, the Order of the Federal Tax Service of the Russian Federation dated March 31, 2017 No. ММВ-7-21 / [email protected] the procedure for agreeing one declaration with respect to the amount of tax to be paid to the budget of the constituent entity of the Russian Federation (in relation to the amount of tax to be paid to the budget of the municipality) has been clarified.
By virtue of clause 1.6 of the Procedure for filling out, the declaration is filled out in relation to the amounts of tax payable to the budget for corresponding code(codes) of the municipality, according to OKTMO. At the same time, in the declaration submitted to the tax authority, the tax amounts are indicated, the OKTMO codes of which correspond to the territories of municipalities subordinate to this tax authority.
In the event that the legislation provides for the transfer of tax to the regional budget without sending the tax amount to the budgets of municipalities according to the standards, one declaration can be filled out in relation to the amount of tax payable to the budget of the constituent entity of the Russian Federation, in agreement with the tax authority for this constituent entity of the Russian Federation, received before the beginning of the tax period for which such a declaration is submitted. In this case, when filling out the declaration, the OKTMO code corresponding to the territory of the municipality subordinate to the tax authority at the place of submission of the declaration is indicated.
In the event that the tax is credited in whole or in part to the budgets of municipalities, one declaration can be drawn up in relation to the amount of tax payable to the budget of the municipal declaration. In this case, when filling out the declaration, the OKTMO code corresponding to the territory of the municipality subordinate to the tax authority at the place of submission of the declaration is indicated.
In turn, if the tax is fully or partially credited to the budgets of municipalities under the jurisdiction of one tax authority, one declaration may be drawn up in relation to the amounts of tax calculated separately for each municipality and the corresponding OKTMO code. At the same time, one declaration in respect of property subject to taxation within one municipal district can be filled out only if there is no decision of the representative body of the municipal district on crediting tax revenues to the budgets of settlements that are part of the municipal district, according to the established rates of deductions from revenues from the tax to be credited in accordance with the law of a constituent entity of the Russian Federation to the budgets of municipal districts.
Title page.
Regarding both the form and the procedure for filling out title page the following innovations should be noted:
2. It has been clarified that the contact telephone number of the institution should consist of the country code, city code, telephone number without signs and spaces. For example, "84950000000".
3. In connection with the adoption of the Federal Law of 06.04.2015 No. 82-FZ "On Amendments to Certain legislative acts Of the Russian Federation with regard to the abolition of the obligation to seal business entities ”, the obligation to certify the declaration with the seal of a legal entity has been excluded.
Section 1
As before, this section is filled in with respect to the amount of tax payable to the budget at the location of the institution, the location of a separate subdivision of the institution that has a separate balance sheet, and the location of real estate.
Section 2
According to clause 5.2 of the Procedure for filling out, this section is filled out separately in relation to:
property subject to taxation at the location of the institution;
property of each separate subdivision with a separate balance sheet;
immovable property located outside the location of the institution and a separate subdivision that has a separate balance sheet;
property taxed at different tax rates;
each real estate object that is actually located on the territories of different constituent entities of the Russian Federation or on the territory of the constituent entity of the Russian Federation and in the territorial sea of the Russian Federation (on the continental shelf of the Russian Federation or in the exclusive economic zone of the Russian Federation);
property located on the territory of another state, in respect of which the amount of tax has actually been paid outside the Russian Federation in accordance with the legislation of another state;
privileged for a specific tax benefit (with the exception of tax benefits in the form of a reduction in the entire amount of tax payable to the budget, and tax relief, established in the form of lowering the tax rate) property.
When filling out the lines and columns of this section, the following features are taken into account (clause 5.3 of the Procedure for filling out).
Filling procedure |
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The code of the type of property is indicated. All codes are presented in Appendix 5 to the Filling Procedure |
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The OKTMO code is attached, according to which the amount of the advance tax payment is due |
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Reflects information on the residual value of fixed assets for the tax period as of the corresponding date |
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The average annual value of the property for the tax period is indicated, calculated as a quotient of dividing by 13 the sum of the values in column 3 lines with codes 020 - 140 |
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Reflects the average annual value of non-taxable property for the tax period, calculated as a quotient of dividing by 13 the sum of the values in column 4 lines with codes 020 - 140 |
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The tax base is reflected, calculated as the difference between the values of lines with codes 150 and 170 |
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The composite indicator is indicated:
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The tax rate is given |
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The amount of tax for the tax period is reflected, calculated as:
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The amount of advance tax payments calculated at the end of the reporting periods (I quarter, half a year (second quarter), nine months (III quarter)) is given, according to tax calculations for advance tax payments submitted during the tax period |
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The composite indicator is indicated:
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The amount of tax relief is put down, which reduces the amount of tax payable to the budget |
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Reflects all fixed assets recorded on the balance sheet as of December 31 of the tax period, except for the residual value of property that is not taxed under paragraphs. 1 - 7 p. 4 Art. 374 of the Tax Code of the Russian Federation |
* To be completed only if the law of the constituent entity of the Russian Federation establishes a tax benefit for the institution for this property in the form of a decrease in the rate.
** To be completed only if a constituent entity of the Russian Federation is established by law for a separate category taxpayers of tax benefits in the form of a reduction in the amount of tax payable to the budget.
Section 2.1
As we have already noted, the declaration is supplemented by section 2.1, which provides object-specific information about real estate taxed at the average annual value, in respect of which the tax is calculated in section 2 of the declaration, indicating the cadastral numbers (if any), conditional numbers (if any) , inventory numbers (in the absence of cadastral, conventional numbers and in the case of an inventory number), OKOF codes and residual value on the last day of the tax period.
This section is filled in in relation to real estate objects, the tax base for which is the average annual value, the amount of tax in respect of which is calculated in section 2 of the declaration.
Let us remind you that in accordance with Art. 375 of the Tax Code of the Russian Federation, the tax base is determined as:
1) the average annual value of property recognized as an object of taxation (clause 1 of article 375 of the Tax Code of the Russian Federation). When determining it, the property is accounted for at the residual value formed in accordance with the established accounting procedure approved by accounting policies institutions. If the residual value of the property includes a monetary estimate of the future costs associated with this property, the residual value of the said property is determined without taking into account such costs.
In the event that depreciation is not provided for individual items of fixed assets, the cost of these items for tax purposes is calculated as the difference between their initial cost and the amount of wear, calculated according to established rates depreciation charges for accounting purposes at the end of each tax (reporting) period;
2) the cadastral value of individual immovable property as of January 1 of the year of the tax period in accordance with Art. 378.2 of the Tax Code of the Russian Federation (clause 2 of Article 375 of the Tax Code of the Russian Federation).
It should be noted that paragraph 2 of Art. 375 of the Tax Code of the Russian Federation stipulates that the tax base in respect of individual real estate objects is determined as their cadastral value as of January 1 of the year of the tax period in accordance with Art. 378.2 of the Tax Code of the Russian Federation. By virtue of the provisions of paragraphs. 3 clause 12 and clause 13 of Art. 378.2 of the Tax Code of the Russian Federation, the procedure for taxing immovable property based on the cadastral value is applied to organizations - owners of immovable property. Meanwhile, all property of health care institutions is state or municipal property and is assigned to them on the basis of the right of operational management.
Consequently, for immovable property belonging to a health care institution on the basis of the right of operational management, the norms of Art. 378.2 of the Tax Code of the Russian Federation does not apply.
When filling out the lines and columns of this section, the following features are taken into account (clause 6.2 of the Procedure for filling out).
Filling procedure |
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The cadastral number of the immovable property is reflected (if any) |
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The conditional number of the real estate object (if any) is indicated in accordance with the information of the United state register real estate |
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The inventory number of the real estate object is indicated |
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The code of the real estate object is affixed in accordance with OKOF |
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The residual value of the immovable property is given as of December 31 of the tax period |
* To be filled in if there is no information on line 010 or 020.
In case of disposal of the immovable property before December 31 of the tax period (liquidation of the organization before December 31 of the tax period), section 2.1 shall not be completed in relation to it (clause 6.3 of the Procedure for filling out).
Section 3
Russian and foreign organizations in relation to real estate objects, the tax base in respect of which is recognized as the cadastral value;
foreign organizations in relation to real estate objects of organizations that do not operate in the Russian Federation through permanent missions;
by foreign organizations in relation to real estate objects that are not related to the activities of foreign organizations in the Russian Federation through permanent missions.
As we have already noted, for real estate objects belonging to a healthcare institution on the basis of operational management, the norms of Art. 378.2 of the Tax Code of the Russian Federation does not apply. Consequently, they do not fill in the specified section of the declaration. At the same time, we note that in this section:
a) added line (001) "Property type code". The codes are given in Appendix 5 to the Filling Procedure;
b) the lines filled in in relation to the inventory value of immovable property of foreign organizations for the tax period of 2013 were excluded;
c) edited the names of the lines, which indicate the cadastral value;
d) added lines, which reflect the taxpayer's share in the right to an immovable property (to be filled in only in relation to an object in common ownership), the share under clause 6 of Art. 378.2 of the Tax Code of the Russian Federation.
Appendices to the Filling Procedure.
Here it should be said about the changes that have affected the reference book "Codes of Tax Benefits" (Appendix 6 to the Filling Procedure). This procedure has been supplemented with three new codes of benefits.
Benefit code |
Benefit name |
Base |
---|---|---|
Organizations - in relation to property located in the internal sea waters of the Russian Federation, in the territorial sea of the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation or in the Russian part (Russian sector) of the bottom of the Caspian Sea used in the implementation of development activities offshore hydrocarbon deposits, including geological study, exploration, preparatory work |
Clause 23 of Art. 381 of the Tax Code of the Russian Federation |
|
Organizations - in respect of movable property registered as fixed assets since January 1, 2013, with the exception of the following movable property registered as a result of:
The exceptions set forth in paragraphs two and three of this tax benefit do not apply to railway rolling stock manufactured starting from January 1, 2013 |
Clause 24 of Art. 381 of the Tax Code of the Russian Federation |
|
Organization - in relation to property recorded on the balance sheet of an organization - a participant in a free economic zone, created or acquired for the purpose of conducting activities on the territory of a free economic zone and located on the territory of this free economic zone, within ten years from the month following the month of registration of the specified property |
Clause 25 of Art. 381 of the Tax Code of the Russian Federation |
In conclusion, we would like to highlight the most important changes in the new tax return form:
1. The code of the form is excluded economic activity according to OKVED.
2. The procedure for agreeing one declaration with respect to the amount of tax payable to the budget of a constituent entity of the Russian Federation (with respect to the amount of tax payable to the budget of a municipal formation) has been clarified.
3. The declaration has been supplemented by Sec. 2.1, which provides item-by-item information about immovable property taxed at the average annual value, in respect of which the tax is calculated in Sec. 2 declarations, indicating cadastral numbers (if any), conditional numbers (if any), inventory numbers (in the absence of cadastral, conditional numbers and if there is an inventory number), OKOF codes and residual value as of December 31 of the tax period.
added line "Property type code";
edited the names of the lines in which the cadastral value is indicated;
added lines in which the share of the taxpayer in the right to the real estate object is noted (to be filled in only in relation to the object that is in common ownership), the share under clause 6 of Art. 378.2 of the Tax Code of the Russian Federation.
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