Resolution on movable and immovable property. Movable property: nuances of taxation. Accounting and tax accounting

This year, regional authorities are betting that they will be able to fill budget gaps through property taxes. However, first it would not hurt for the legislator to clarify the procedure for calculating tax in complex situations. In the meantime, uncertainty on certain issues gives rise to conflict situations between taxpayers and tax authorities.

Exemption from property tax upon transfer of movable property to a subsidiary company

Hello! In 2017, it is expected that the company’s balance sheet will receive movable property. Is it possible to apply benefits in the form of exemption from property tax in relation to these objects?

Fixed asset objects included in the first or second in accordance with the OS Classification are not recognized as subject to property tax on the basis of paragraphs. 8 clause 4 art. 374 Tax Code. At the same time, as the Ministry of Finance explained in Letter dated November 3, 2016 N 03-05-05-01/64439, such fixed assets are not taxed, regardless of the date of their registration as fixed assets and transfer (including acquisition) between persons recognized (not recognized) interdependent in accordance with paragraph 2 of Art. 105.1 of the Code.

As for the taxation of movable property included in other depreciation groups, in this case one should be guided by clause 25 of Art. 381 Tax Code. This provision provides for an exemption from taxation of movable property registered on January 1, 2013. At the same time, this benefit does not apply to “movable property” that is registered as a result of the reorganization or liquidation of legal entities, transfers, as well as transactions concluded between interdependent persons.

Thus, movable property not belonging to the first - second depreciation groups, accepted onto the balance sheet as a result of reorganization, is subject to property tax in the general manner. In 2017 there are no dramatic changes not expected.

Exemption from taxation of movable property

Thank you! But I heard that it is planned to lift the restriction on exemption from taxation of movable property...

Indeed, bills have been introduced to the State Duma more than once to provide for the expansion of the tax benefit enshrined in clause 25 of Art. 381 of the Tax Code, and extending it to all “movable property” registered on January 1, 2013. That is, it was proposed to exempt from taxation all movable property accepted on the balance sheet from that date, regardless of how it entered the organization - as a result of reorganization or as a result of transactions concluded between related parties. However, the Government provided a negative response to all such bills. And I must say that this is understandable - the economic situation in the country still leaves much to be desired, and this kind initiatives will obviously entail additional losses for regional budgets. Moreover, it is expected that another bill (N 11078-7) will be adopted by the end of the year. And it, on the contrary, limits the use of “movable” benefits. The document establishes that the property tax benefit provided for in paragraph 25 of Art. 381 of the Code in relation to movable property, will be applied only by decision of the relevant entity Russian Federation. The explanatory note to the bill notes that it is “aimed at ensuring the balance of the budgets of the constituent entities of the Federation and generating additional revenues to the federal and regional budgets.” It is planned that this innovation (an additional restriction for the purposes of applying the “movable benefit for corporate property tax”) will come into force on January 1, 2018.

Determination of the useful life of fixed assets for tax and accounting purposes from January 1, 2017

Hello! Is it true that from January 1, 2017 it will be necessary to redefine the useful life of fixed assets for tax and tax purposes? accounting?

From January 1, 2017, a new Classification of fixed assets included in depreciation groups comes into force. The corresponding changes to Government Resolution No. 1 of January 1, 2002 were made by Government Resolution No. 640 of July 7, 2016. Innovations are directly related to the fact that from the beginning of 2017 the All-Russian Classifier of Fixed Assets (OKOF), which was established By Order of Rosstandart of December 12, 2014 N 2018-Art.

In relation to fixed assets put into operation after January 1, 2017, the OS Classification should be applied to determine the useful life as amended by Government Decree No. 640 of July 7, 2016. In relation to “old” fixed assets, that is, those introduced in operation until January 1, 2017, nothing changes - the SPI of these objects is determined once when they are put into operation. Such clarifications were given by the Ministry of Finance, in particular, in Letters dated November 8, 2016 N 03-03-Р3/65124, dated October 6, 2016 N 03-05-05-01/58129, etc.

But that's not all. Paragraph 1 of Government Resolution No. 640 of July 7, 2016 declared para. 2 clause 1 of Government Decree No. 1 of January 1, 2002. And it stated that the OS Classification can be used for accounting purposes.

Accordingly, from January 1, 2017, in accounting, the SPI of an object of fixed assets must be determined when accepting the object for accounting based on clause 20 of PBU 6/01, approved. By Order of the Ministry of Finance of March 30, 2001 N 26n, from the following conditions:

• the expected life of the facility in accordance with its expected productivity or capacity;
• expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;
• regulatory and other restrictions on the use of this object (for example, the rental period).

Moreover, in cases of improvement (increase) of the initially accepted standard indicators operation of an asset as a result of reconstruction or modernization, the organization revises the useful life of this asset.

Transport tax in case of erroneous indication of vehicle type

Hello! I am an individual entrepreneur. in relation to the car registered to me, I paid correctly and on time on the basis of the tax notice. And now, when this car has already been deregistered, I received a demand for payment of its transport tax - the tax was additionally assessed due to the fact that the traffic police initially incorrectly indicated the type of vehicle when registering it and, as a result, the tax was calculated at a reduced rate . Should an individual entrepreneur pay extra in such a situation? transport tax?

Transport tax is regional. And, accordingly, it is established by the Tax Code (Chapter 28 of the Tax Code) and the laws of the constituent entities of the Russian Federation. When setting a tax, regional authorities determine the tax rate within the limits established by the Tax Code. These limits are determined based on engine power, jet engine thrust or vehicle gross tonnage per vehicle engine horsepower, one kilogram of jet engine thrust, one register ton of vehicle or one vehicle unit. At the same time, the constituent entities of the Russian Federation are also given the right to establish differentiated tax rates in relation to each category vehicles, as well as taking into account the number of years that have passed since the year of manufacture of the car, and (or) their environmental class (clause 3 of Article 361 of the Tax Code).

Thus, by the law of a constituent entity of the Russian Federation, transport tax rates can be differentiated depending on the category of the vehicle.

It must be said that individual entrepreneurs, like ordinary citizens, pay transport tax on the basis of what they receive from the tax authority (clause 3 of Article 363 of the Tax Code). In turn, inspectors calculate transport tax based on information received from the traffic police (clause 1 of article 362 of the Tax Code).

In the situation under consideration, when registering a car, the wrong type of vehicle was mistakenly indicated, which affected the amount of the transport tax. This error was discovered by the traffic police and transferred the relevant information to the tax authority. And the inspectors assessed additional transport tax based on the correct type of vehicle.

It appears that the actions of the tax authority are lawful. After all, every person must pay legally established taxes and fees (Clause 1, Article 3 of the Tax Code). At the same time, in this case, the individual entrepreneur cannot be held liable for late payment of taxes, since this is not his fault.

Please also note that sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending. In other words, the tax authorities will no longer be able to collect everything that “fell” beyond this three-year period.

Transport tax upon re-registration of a car by a separate division

Good day! The organization has several separate divisions. Due to production needs, one truck had to be re-registered from one division to another. How in this case should the transport tax be calculated in relation to this vehicle?

Article 357 of the Tax Code (hereinafter referred to as the Code) establishes that payers of transport tax are persons who, in accordance with the law, are registered with vehicles recognized as objects of taxation. In the general case, the amount of tax payable to the budget at the end of the tax period is calculated for each vehicle as the product of the corresponding tax base and the tax rate (clause 2 of Article 362 of the Tax Code).

A special one is established for cases where the registration or deregistration of a vehicle occurred in the middle of the tax period. In such situations, according to paragraph 3 of Art. 362 of the Code, tax is calculated using a special coefficient. This is defined as the ratio of the number of full months during which the transport was registered to the taxpayer to the number of calendar months in the tax or reporting period. Moreover, if the registration of the vehicle occurred before the 15th day of the corresponding month inclusive, then this month is taken as a full month for the purposes of calculating transport tax. Accordingly, if registration occurred after the 15th day, this month is not taken into account when calculating the special coefficient. And vice versa, if the car is deregistered after the 15th day, the month of deregistration is taken as the full month. If the vehicle was deregistered before the 15th day, then this month is not taken into account when determining the special coefficient.

The Ministry of Finance in Letter dated August 11, 2016 N 03-05-05-04/47037 explained that a similar procedure should be applied when re-registering vehicles for separate units organizations located in various constituent entities of the Russian Federation.

Transport tax benefit for individual entrepreneurs on payments for Platon

Hello! An individual entrepreneur is the owner of a 12-ton truck, which is registered in the Platon system. I heard that individuals are provided with a transport tax benefit in the amount of the fee paid to compensate for damage to federal roads. Does this benefit apply to individual entrepreneurs? And how can you get this benefit?

Chapter 28 of the Tax Code (hereinafter referred to as the Code) establishes different procedures for paying transport tax for organizations and for individuals. At the same time, for the purpose of paying this tax, individuals are not divided into individual entrepreneurs and individuals who are not such. In other words, individual entrepreneurs, like ordinary individuals, pay transport tax on the basis of a tax notice (clause 3 of Article 363 of the Tax Code). The tax itself is calculated by the tax authorities on the basis of information that they receive from the authorities that carry out state registration of vehicles on the territory of the Russian Federation (clause 1 of Article 362 of the Tax Code).

Article 361.1 of the Code establishes tax benefit for individuals in the form of tax exemption for each vehicle that has a permissible maximum weight of over 12 tons and is registered in the register of vehicles of the “Platonov” toll system. This benefit is provided if the amount of the said fee paid in a tax period in relation to a given vehicle exceeds or is equal to the amount of calculated tax for the same tax period (clause 1 of Article 361 of the Tax Code). If the “payment to Plato” is less than the calculated amount of transport tax, then you only need to pay the difference to the budget (the amount of the calculated tax minus the “Plato” fee, clause 2 of Article 361.1 of the Tax Code). Moreover, by virtue of the provisions of paragraph 3 of Art. 361.1 of the Code, in order to exercise the right to the specified benefit, an individual must submit to the tax authority the appropriate application and documents confirming the right to this benefit (see Letters of the Ministry of Finance dated October 10, 2016 N 03-05-06-04/58745, dated October 6, 2016 N 03-05-06-04/58161, etc.). Obviously, such documents include both documents confirming the ownership of the vehicle, as well as “payments” and documents provided by the operator of the “Platonov” toll collection system (operator’s report, which indicates the route of the vehicle with reference to the time (date) of the start and the end of the vehicle’s movement, and primary accounting documents drawn up by the taxpayer himself, confirming the use of this vehicle on the corresponding route).

Excess of payment for "Platon" over the amount of transport tax

Good afternoon An individual entrepreneur has two 12-ton trucks. The amount of the “payment to Plato” in relation to one of them exceeds the amount of the calculated transport tax. Can the excess amount be taken into account when calculating transport tax on other heavy goods vehicles?

No, the Tax Code (hereinafter referred to as the Code) does not give taxpayers such an opportunity.

According to paragraph 2 of Art. 362 of the Code, the amount of tax payable to the budget at the end of the tax period is calculated for each vehicle as the product of the corresponding tax base and tax rate. At the same time, this norm also provides for the so-called Platonic deduction. Namely, it says here that the amount of transport tax calculated at the end of the tax period by organizations in relation to, again, each vehicle with a permissible maximum weight of over 12 tons, registered in the vehicle register of the toll collection system, is reduced by the amount of the payment for damages, paid in respect of such a vehicle in a given tax period. From the provisions of this norm it directly follows that the “Platonovsky” deduction for transport tax is provided in connection with the payment by the company of funds to compensate for damage in relation to each registered heavy load. That is, this deduction does not affect the amount of transport tax calculated for other vehicles. The Ministry of Finance also confirms the legitimacy of this approach (see, for example, Letter dated August 11, 2016 N 03-05-05-04/47021).

Transferring the deduction for Plato to 2017

Hello! The organization applies the simplified tax system with the object of taxation “income minus expenses”. A 12-ton truck is registered to the company, and the amount of payment paid in 2016 to compensate for the damage caused by this vehicle to public roads federal significance, exceeds the amount calculated in relation to his transport tax. Does an organization have the right to transfer the unaccounted “surplus” to pay transport tax for the same heavy cargo to 2017?

The use of the simplified tax exemption exempts the company from paying a number of taxes. Thus, “simplified” people do not pay income tax (with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of the Tax Code), property tax on organizations (with the exception of “cadastral” tax). Also, “simplified” people are not recognized as VAT payers (with the exception of “import” VAT and tax paid in accordance with Article 174.1 of the Tax Code).

Organizations using the simplified tax system pay other taxes, including transport tax, in accordance with the general procedure (clause 2 of article 346.11 of the Tax Code). This means that the “simplistic” people, like the companies that use general mode taxation in accordance with clause 2 of Art. 362 of the Tax Code, when calculating transport tax at the end of the tax period in relation to a 12-ton vehicle registered in the special register, the amount of tax is reduced by the amount of the “payment to Plato” paid in relation to such a vehicle in a given tax period.

Thus, as we see, the “Platonic” deduction is applied to a specific 12-ton truck and at the same time it is applied to the total amount of transport tax for the tax period (calendar year); The balance of the “Platonic” deduction is not carried over to the next calendar year.

Attributing the deduction for “Plato” to expenses

Thank you! Then one more question: in such situations, can the remainder of the “Platonic” deduction be attributed to expenses when calculating the single tax paid in connection with the application of the simplified tax system (the object of taxation is “income reduced by the amount of expenses incurred”)?

In the event that the payment for compensation for damage caused by 12-ton trucks to federal roads during the tax period exceeds the amount of transport tax calculated in relation to the heavy truck that caused this damage, the transport tax in relation to this vehicle is recognized as zero (clause 2 of Art. . 362 NK).

In turn, a closed list of expenses that can be taken into account on the simplified tax system with the object of taxation “income minus expenses” is given in paragraph 1 of Art. 346.16 of the Internal Revenue Code. Thanks to the Law of July 3, 2016 N 249-FZ, a new sub-item appeared in this list - 37. It names a type of expense such as payment for compensation for damage caused to public roads of federal significance by vehicles with a permissible maximum weight of over 12 tons registered in the register of the vehicle toll collection system (“payment to Plato”). Moreover, it is also clarified here that the amount of “payment to Plato” actually paid during the tax period is taken into account in expenses when calculating the “simplified” tax for the tax period in the amount of the excess of the actually paid amount of payment over the amount of transport tax calculated for the tax period in accordance with Chapter. 28 of the Code.

Thus, if the “Platonovsky” deduction exceeds the amount of calculated transport tax in relation to a 12-ton truck, then the transport tax is taken equal to zero, and the “difference” is charged to expenses on the basis of paragraphs. 37 clause 1 art. Code 346.16.

Pay attention! When calculating the “simplified” tax, only economically justified and documented expenses are recognized (clause 2 of Article 346.16 of the Tax Code).

Exemption from payment of property tax for individual entrepreneurs when switching to the simplified tax system

Hello! An individual entrepreneur plans to rent out his own real estate in 2017. At the same time, the individual entrepreneur switches to “simplified”. What documents must be submitted to the tax authority in order not to pay property tax in relation to the specified real estate for 2017?

The use of a simplified taxation system relieves individual entrepreneurs from the obligation to pay property tax for individuals. However, according to paragraph 3 of Art. 346.11 of the Tax Code, this exemption applies only to property that is used in entrepreneurial activity. And secondly, real estate is not exempt from paying property tax, the tax in respect of which is calculated based on its cadastral value.

Thus, if real estate owned by an individual entrepreneur, which he plans to rent out, as of January 1, 2017, is included in the list of real estate objects in respect of which property tax is paid based on their cadastral value, then the application of the simplified tax system does not exempt individual entrepreneurs from paying cadastral tax for this property. As for other fixed assets, when using the “simplified taxation” they are completely exempt from taxation, provided that the individual entrepreneur uses them in business activities. However, this fact must be documented.

In order to obtain an exemption from property tax, an individual entrepreneur using the simplified tax system must submit a corresponding application to the tax office. The application must indicate a list of objects in respect of which the individual entrepreneur declares his right to exemption from taxation on the basis of clause 3 of Art. 346.11 Tax Code of the Russian Federation. Documents confirming that the property is used in business activities should be attached to this application. In the situation under consideration, the individual entrepreneur plans to rent out real estate, so such supporting documents include, among other things, contracts for the rental of premises, “payments” confirming the payment by tenants of the appropriate fee, etc. etc. Please note that the Unified State Register of Individual Entrepreneurs must also indicate the type of activity carried out by the individual entrepreneur as “renting premises”.

For your information! When selling property that was used by an individual entrepreneur in business activities, the property deduction for personal income tax is not applied to the income from the transaction. It does not matter the fact that such property was used not only in business activities, but also for the personal needs of the individual entrepreneur (see, for example, Letter of the Ministry of Finance dated August 8, 2016 N 03-04-05/46458).

December 2016

Property tax in 2017

Property tax in 2017 is paid on the residual value of fixed assets and on the cadastral value of real estate. We will deal with taxation objects and preferential property

Which properties pay property tax in 2017?

As a general rule, corporate property tax is paid on assets that are listed as fixed assets in accounting. Movable property that has already been written off in accounting is not subject to tax. After all, the tax is paid on the average annual value of the property. And once it is written off, then the cost in accounting is zero.

Real estate may be taxed even if its value is completely written off in accounting. Provided that in the region where the property is located, the calculation of property tax based on cadastral value has been introduced. We will tell you in detail about which objects pay tax in 2017 in this article.

Tax on movable property in 2017

Until the end of 2014, movable property was taxed only in one case - if the company registered it no later than December 31, 2012. Movable property put on the balance sheet later was not subject to taxation at all, and there was no need to pay property tax on it.

However, these rules changed on January 1, 2015. Movable property that was accepted onto the company's balance sheet before January 1, 2013 is, as before, subject to tax. Except in accordance with the Classification of fixed assets (subclause 8, clause 4, article 374 of the NKRF). This is property with a useful life of a maximum of three years. For example, computers, servers, household equipment, etc.

Movable property from the third to tenth groups - cars, cameras, movie cameras, etc. - is still subject to tax if put on the balance sheet before 2013.

For objects registered on January 1, 2013 and later, there is no need to pay tax, as before. With the exception of a few new cases - when objects were transferred to the company after January 1, 2013 as a result of reorganization, liquidation or from related parties. From January 1, 2015, tax is paid on such movable property (clause 25 of article 381 of the NKRF). Lawmakers removed a loophole that allowed movable property registered before 2013 to be exempt from property taxes.

Important!
From January 1, 2017, regional authorities were allowed to limit the composition of property to which benefits apply under paragraphs 24 and 25 of Article 381 of the Tax Code of the Russian Federation. The limited lists themselves will be in effect from 2018.

Consider the nuances if the asset was purchased from an intermediary. Movable assets from the third to tenth depreciation groups, which the company purchased through an intermediary and registered after January 1, 2013, are subject to benefits and are exempt from property tax. Even if the buyer and the commission agent are interdependent. The main thing is that the actual supplier is not interdependent with the buyer. Officials from the Russian Ministry of Finance reported this in their letter dated March 30, 2015. No. 03-05-05-01 /17304.

Experts from the financial department explained their conclusion as follows. The commission agent records the products purchased for the company on the balance sheet. The intermediary does not become the owner of this property, but only provides the customer with services for its acquisition. Therefore, the status of this commission agent in relation to the buyer does not matter. It's another matter if the buyer and seller are interdependent (one company is the sole founder of the other). Then, starting from 2015, taxes must be paid on movable property acquired through a commission agent.

Property tax on real estate in 2017

Property tax must be paid on all real estate items recorded on the balance sheet as fixed assets and profitable investments in material assets. In addition, there are cases where tax is calculated even if the property is not accounted for as fixed assets. For example, some regional laws provide that tax based on cadastral value must be paid on residential premises that are listed on the company’s balance sheet as goods.

From what month to pay property tax on real estate

An organization can acquire ownership of a building:

• fit for use;
• unsuitable for use (additional capital investments are required).

In both cases, the company must undergo state registration of ownership (Article 131 of the Civil Code of the Russian Federation, Article 4 of the Law of July 21, 1997 No. 122-FZ). However, the payment of tax is not affected by the fact that the property is registered. When calculating the average annual value of property, a new object is taken into account from the 1st day of the month following the one in which the fixed asset was accepted for accounting. This follows from paragraph 1 of Article 375 and paragraph 4 of Article 376 of the Tax Code of the Russian Federation. Fixed assets are accepted for accounting if they meet certain criteria (clause 4 of PBU 6/01).

The buyer purchases the building in a condition suitable for use (no additional capital investments are required). Such property must be taken into account when calculating tax from the 1st day of the month following the one in which the building was actually received and the transfer and acceptance certificate was signed. Before state registration, ownership rights to real estate must be recorded in a separate subaccount to account 01 “Fixed Assets”. For example, you can create a subaccount “Fixed assets, the ownership of which is not registered.” This follows from the provisions of paragraph 52 Guidelines, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

The company built the property. Tax must be paid from the moment the property is registered. After all, property tax must be charged on any real estate that meets the criteria for fixed assets (clause 4 of PBU 6/01).

If the construction of a real estate property is completed (permission to put it into operation has been received), and the initial cost of a usable property has been formed, the property must be transferred to fixed assets and reflected in account 01 “Fixed assets” (account 03 “Income-generating investments in tangible assets” ). At the same time, before state registration of rights to real estate objects, they should be accounted for in a separate sub-account. And it doesn't matter:

• whether ownership of the object is registered or not;
• the facility has been put into operation or is not actually in operation.

The buyer purchases a building that is unfit for use. It is necessary to include property in the calculation of the tax base if two conditions are met:

• the initial cost of the building (taking into account the costs of bringing the object to a state suitable for use) has been formed;
• the building was put into operation.

The validity of this approach follows from the rules of accounting for fixed assets. This is confirmed by the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 2011. No. 148. The purchased property is subject to property tax from the 1st day of the month following the one in which this property began to meet the criteria of a fixed asset (clause 4 of PBU 6/01).

However, a building that is unsuitable for use and requires additional capital investments cannot be taken into account as a fixed asset (subparagraph “a”, paragraph 4 of PBU 6/01). This is explained by the fact that after the work is completed, the value of the object will change. The organization must document the execution of capital work. Let's say, a contract for construction work to bring the building to a condition suitable for use.

After the capital investment is completed, the initial cost of the building must be reflected in account 01 “Fixed assets”. And from the 1st day of the next month, charge property tax on this object (clause 52 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n).

Arbitration courts recognize: the obligation to pay property tax does not depend on who exactly performs capital work in an unfinished building - the owner or the tenant. If such a building is leased with the condition that all necessary capital work will be performed by the tenant, then the owner will not be a property tax payer. He has the right not to include this object in the calculation of the tax base until the tenant completes the reconstruction (completion, additional equipment) of the building. That is, until the initial cost of the fixed asset used as profitable investments in material assets is formed. This conclusion is contained in the resolution of the Federal Antimonopoly Service of the Volga Region dated October 25, 2013. No. A55-15817 /2012.

Example
Manufacturing Company Master LLC acquired an industrial building from Alpha LLC for RUB 35,400,000. (including VAT - 5,400,000 rubles). The building acceptance certificate was signed in February. In the same month, “Master” submitted documents for state registration of ownership. At the same time, the company paid a state duty of 15,000 rubles. The registration certificate was received in May. At the same time, “Master” received an invoice from the seller and paid him for the transferred building.

Work began in June to bring the building to a usable condition. Construction and installation work was carried out by contract, their contractual cost was 2,360,000 rubles. (including VAT - 360,000 rubles). The building was put into operation in September. The accountant made the following entries in the Master's accounting.

In February:

DEBIT 08 CREDIT 60
- 30,000,000 rub. (35,400,000 – 5,400,000) - reflects the costs of purchasing the building;

DEBIT 19 CREDIT 60
- 5,400,000 rub. - input VAT is reflected;

DEBIT 68 subaccount " State duty» CREDIT 51
- 15,000 rub. - state duty has been paid;

DEBIT 08 CREDIT 68 subaccount “State duty”
- 15,000 rub. - the cost of the building has been increased by the amount of state duty.

DEBIT 60 CREDIT 51
- 35,400,000 rub. - paid for the building;

- 5,400,000 rub. - accepted for VAT deduction (based on the seller’s invoice).

DEBIT 08 CREDIT 60
- 2,000,000 rub. (2,360,000 – 360,000) - reflects the cost of contract work;

DEBIT 19 CREDIT 60
- 360,000 rub. - VAT on contract work is reflected;

DEBIT 68 subaccount “VAT calculations” CREDIT 19
- 360,000 rub. - accepted for deduction of VAT on contract work.

In September:

DEBIT 01 CREDIT 08
- 32,015,000 rub. (30,000,000 + 15,000 + 2,000,000) - the building was included in fixed assets.

Since October, Master has included the cost of the purchased building in the property tax base.

How to pay tax on territorially separate real estate

A property whose location does not coincide with the address of the balance holder is considered geographically remote. It should be considered as a single isolated complex. The balance holder is the head office of the organization or a separate division with a separate balance sheet. The complex includes the property listed in technical documentation to the facility, as well as additional equipment installed during capital investments and inextricably linked with the facility (for example, elevators, built-in ventilation systems, communications, etc.).

Property that can be used without real estate is not included in a single separate complex. These are computers, furniture, video surveillance equipment, etc. Such clarifications are contained in a letter from the Ministry of Finance of Russia dated September 23, 2008. No. 03-05-05-01 /57.

Form the tax base for geographically remote real estate objects separately (clause 1 of Article 376 of the NKRF). Determine the residual value of a geographically remote property using accounting data (clause 1 of Article 375 and clause 4 of Article 376 of the Tax Code of the Russian Federation).

If geographically distant real estate objects are located in different regions of Russia, pay tax at the rate established in the given subject of the Russian Federation (Article 385 of the NKRF). Property tax on real estate abroad is charged at the rate in force in the region where the balance holder is located (clause 3 of Article 383 of the NKRF). When calculating property tax on such objects, it is necessary to take into account interstate agreements (treaties) on the elimination of double taxation.

Tax paid under the laws of another state can be taken into account when calculating tax according to Russian legislation. The amount of credited amounts should not exceed the amount of property tax in Russia. This is stated in paragraph 1 of Article 386.1 of the Tax Code of the Russian Federation.

To register with the tax office at the location of the organization, you must submit:

• property tax declaration for the period in which the tax was paid outside Russia;
• application for testing;
• a document confirming payment of tax abroad, confirmed by the tax authority of a foreign country.

Transfer the calculated amount of tax (advance payment) to the Federal Tax Service where the geographically remote property is registered (Article 384 of the NKRF). Location of sea, river and aircraft is their home port (subclause 1, clause 5, article 83 of the NKRF, article 130 of the Civil Code of the Russian Federation).

Example
Alpha LLC is located in Moscow. The organization has a separate division in Podolsk, Moscow region. The division does not have a separate balance sheet. At the location of the unit, the organization has a property (building). All Alpha property is accounted for on the balance sheet of the organization's head office. For a geographically remote property, the organization's accountant calculated the tax base and amount separately.

We have provided data on the residual value of Alpha's fixed assets in the table:

The average cost of real estate in Podolsk for the first quarter was:

(RUB 5,000,000 + RUB 4,950,000 + RUB 4,900,000 + RUB 4,850,000): 4 = RUB 4,925,000

The amount of the advance payment for the first quarter is equal to:

RUB 4,925,000 × 2.2%: 4 = 27,088 rub.

Advance payment for property tax in the amount of RUB 27,088. transferred to the tax office of the city of Podolsk at the place of registration of real estate (buildings).
The average cost of Alpha property, with the exception of the building in Podolsk, for the first quarter was:

(RUB 2,000,000 + RUB 1,950,000 + RUB 1,900,000 + RUB 1,850,000): 4 = RUB 1,925,000

The amount of the advance payment for the first quarter was:

RUB 1,925,000 × 2.2%: 4 = 10,588 rub.

Advance payment for property tax in the amount of RUB 10,588. was transferred to the Moscow tax office at the place where Alpha was registered for tax purposes.

To fulfill the obligation to pay tax, the organization will have to register for tax purposes. own initiative. The obligation to transfer property tax (advance payment) and submit tax reporting arises after the expiration of the period in which a geographically remote property was accepted onto the organization’s balance sheet. The procedure for actions in cases where the obligation to pay tax has arisen, but the organization has not received documents on tax registration at the location of the property, is not established by law.

Regardless of registration, if there is a taxable object, the organization must calculate the amount of property tax (advance payment), transfer it to the budget and submit tax reporting. This conclusion follows from articles, paragraph 1 of Article 374, paragraph 1 of Article 386 of the Tax Code of the Russian Federation and is confirmed by arbitration practice (see, for example, resolution of the FAS of the North-Western District dated June 18, 2010 No. A42-8835 / 2009).

However, technically the organization will not be able to fulfill these obligations: without registration documents, it will not have the data necessary to fill out a payment order for tax transfer and prepare reports (for example, checkpoint). To solve this problem, representatives of the tax service recommend contacting the inspectorate at the location of a geographically remote property with an application for tax registration (letter of the Federal Tax Service of Russia dated September 6, 2013 No. BS-4-11 / 16221). In the application, please indicate: the organization does not have information about the receipt of information on the registration of real estate rights by the inspectorate.

The application should be accompanied by copies of a certificate of tax registration at the location of the organization, a purchase and sale agreement for an object, an acceptance certificate, a certificate of registration of ownership (if available) or a document confirming the transfer of documents for state registration.

Fill out an application using our sample.

Based on the submitted application, the tax office will open a personal account for the organization, assign a checkpoint with a value of 41 and notify the organization about this.

Property tax under a leasing agreement

The procedure for paying tax on leased items depends on the type of property. The tax on real estate, for which the cadastral value is the basis, is paid by property owners and lessors (subclause 3, clause 12, article 378.2 of the NKRF). The tax on other objects is calculated and paid by the one on whose balance sheet they are recorded (clause 1 of Article 374 of the NKRF).

Suppose the property is not recognized as an object of taxation or on it. Then the tax does not have to be paid to either the lessor or the lessee.

During the entire term of the leasing agreement, ownership of the property remains with the lessor (Clause 1, Article 11 of Law No. 164-FZ of October 29, 1998). must be provided for in the contract. There are two options:

• leased items are recorded on the lessor's balance sheet;
• leased items are recorded on the lessee's balance sheet.

The property is on the balance sheet of the lessor. If the leased property is taken into account by the lessor on the balance sheet, then he reflects it on account 03 “Income-generating investments in tangible assets.” The lessee takes them into account on the balance sheet in account 001 “Leased fixed assets”. In such conditions, property tax is paid by the lessor (Clause 1, Article 374 of the NKRF).

Example
In January 2017, Alpha LLC (lessor), located in Moscow, purchased a building worth RUB 5,900,000 for leasing. (including VAT - 900,000 rubles). The building is not included in the list of objects for which the tax base for property tax is the cadastral value.

In February 2017, Alpha transferred the building to Master Manufacturing Company LLC (lessee). The lease agreement is valid for 4 years (48 months). The useful life of the building is 15 years (180 months).

According to the terms of the agreement, the property leased is taken into account on the lessor’s balance sheet. For leased items, Alpha calculates depreciation using the straight-line method.

To account for the transaction of leasing property, the accountant uses sub-accounts opened to account 03 - “Property leased”, “Property intended for lease”.

The following entries were made in Alpha's accounting.

January 2017:

DEBIT 60 CREDIT 51

DEBIT 08 CREDIT 60

DEBIT 19 CREDIT 60
- 900,000 rub. - input VAT included ;

DEBIT 68 subaccount “VAT calculations” CREDIT 19
- 900,000 rub. - accepted for VAT deduction.

February 2017:

- 5,000,000 rub. - purchased equipment was leased.

Every month, starting in February, Alpha charges depreciation on the leased asset:

DEBIT 20 CREDIT 02
- 27,778 rub. (RUB 5,000,000: 180 months) - depreciation was accrued on the leased building.

• on January 1 - 0 rub.;
• as of February 1 - 5,000,000 rubles;

(0 rub. 5,000,000 rub. + 4,972,222 rub. + 4,944,444 rub.) : 4 = 3,729,167 rub.

The property is on the balance sheet of the lessee. If the leased property is taken into account by the lessee on the balance sheet, then he uses account 01 “Fixed assets”. The lessor records the transferred property on the balance sheet in account 011 “Fixed assets leased out.” Therefore, the property tax is paid by the lessee (clause 1 of Article 374 of the NKRF).

An exception to this rule is real estate for which the tax base for property tax is the cadastral value. The taxpayer for such objects is always their owners, in particular lessors. This follows from the provisions of subparagraph 3 of paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.

Example
In January 2012, Alpha LLC (lessor) acquired production equipment for leasing. In the same month, Alpha transferred the equipment to Master Manufacturing Company LLC (lessee), located in Moscow.

The lease agreement is valid for five years (60 months). The cost of property received under the contract is 1,000,000 rubles. (excluding VAT). The equipment belongs to the seventh depreciation group. Useful life - 15 years (180 months).

According to the terms of the agreement, the property leased is recorded on the balance sheet of the lessee. For leased items, Alpha calculates depreciation using the straight-line method.

- 1,000,000 rub. - equipment is taken into account as part of fixed assets.

Every month, starting in February, “Master” accrues depreciation on the leased asset:

To calculate property tax, the residual value of the leased asset in the first quarter is:

• on January 1 - 0 rub.;
• as of February 1 - 1,000,000 rubles;
• as of March 1 - 994,444 rubles. (1,000,000 – 5556);
• as of April 1 - 988,888 rubles. (994 444 – 5556).

(0 rub. + 1,000,000 rub. + 994,444 rub. + 988,888 rub.) : 4 = 745,833 rub.

The amount of the advance payment for property tax for the first quarter (in terms of the leased asset) is equal to:

RUB 745,833 × 2.2%: 4 = 4102 rub.

Movable fixed assets that were leased back after January 1, 2013 are not subject to tax. But only under one condition: if the lessor and the lessee are not interdependent persons. If this condition is not met, property tax on the leased asset must be paid.

Under leaseback, the property is purchased by the lessor from the owner for subsequent transfer to him for temporary use and possession for a fee. The parties can agree which of them accounts for the leased asset on their balance sheet. At the same time, even if the lessee is the balance holder, the lessor will remain the owner of the property during the entire term of the contract. This follows from the articles and the Law of October 29, 1998 No. 164-FZ.

Property tax must be paid on movable property, which is listed on the balance sheet as part of the organization’s fixed assets. Movable property that:

• belongs to the first or second depreciation group (according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1);
• accepted for accounting after December 31, 2012 (except for movable property received as a result of reorganization, liquidation, transfer between related parties).

As a general rule, in case of leaseback, movable property included in fixed assets from January 1, 2013 is not subject to property tax. The fact that the property was previously owned by the lessee does not matter.

However, often the participants in leaseback transactions are interdependent persons. In these cases general rule does not apply. From January 1, 2015, movable property - leased items - becomes an object of taxation. Provided that the object does not belong to the first or second depreciation group. The exemption provided for in paragraph 25 of Article 381 of the Tax Code of the Russian Federation does not apply to leasing (letter of the Ministry of Finance of Russia dated January 23, 2015 No. 03-05-05-01 / 1714). And in this case, the lessee will have to pay property tax, which is taken into account on his balance sheet starting from January 1, 2015.

Example
In January 2013, Alpha LLC (lessor) purchased production equipment from Master LLC for leasing. In the same month, Alpha leased the purchased equipment to Master. "Alpha" and "Master" are interdependent persons.

The lease agreement is valid for five years (60 months). The cost of property received under the contract is 1,000,000 rubles. (excluding VAT). The equipment belongs to the seventh depreciation group. Upon receipt of the equipment, the “Master” accountant installed new term its useful life is 15 years (180 months).

According to the terms of the agreement, the property leased is recorded on the balance sheet of the lessee. For leased items, Master calculates depreciation using the straight-line method.

The following entries were made in the “Master’s” accounting:

DEBIT 08 subaccount “Property received on lease” CREDIT 76 subaccount “Cost of the leased asset”
- 1,000,000 rub. - equipment was leased;

DEBIT 01 subaccount “Fixed assets received on lease” CREDIT 08 subaccount “Property received on lease”
- 1,000,000 rub. - equipment included in the OS is taken into account.

Every month since February, Master has been accruing depreciation on the leased asset:

DEBIT 76 subaccount “Cost of the leased asset” CREDIT 02 subaccount “Depreciation of leased property”
- 5556 rub. (RUB 1,000,000: 180 months) - depreciation was accrued on equipment leased.

Since the lessor and the lessee are interdependent entities, on January 1, 2015, “Master” includes the leased asset in calculating the tax base for property tax.

• as of January 1 - 872,212 rubles. (RUB 1,000,000 – RUB 5,556 × 23 months);
• as of February 1 - 866,656 rubles. (872 212 – 5556);
• as of March 1 - 861,100 rubles. (866 656 – 5556);
• as of April 1 - 855,544 rubles. (861 100 – 5556).

The average cost of a leased asset for calculating property tax for the first quarter is:

(RUB 872,212 + RUB 866,656 + RUB 861,100 + RUB 855,544): 4 = RUB 863,878

The amount of the advance payment for property tax for the first quarter (in terms of the leased asset) is equal to:

RUB 863,878 × 2.2%: 4 = 4751 rub.

"Alpha" does not take into account equipment leased when calculating property tax.

Return of leased property. Upon expiration of the leasing agreement (if it early termination) property tax must be paid by the party that becomes the owner of the leased asset. It can be either the lessor or the lessee.

Upon return, the residual value of the property is reflected by the lessor in account 03. If, after return, the object continues to be used as part of fixed assets, property tax must be paid on it in the general manner.

If the lessee returns the leased property with the cost fully repaid, the lessor receives it at a conditional valuation of 1 ruble. This follows from the provisions of paragraph 7 of the Directives, approved by order of the Ministry of Finance of Russia dated February 17, 1997 No. 15 and letter of the Ministry of Finance of Russia dated February 20, 2012 No. 03-05-05-01 / 11.

Example
In January, Alpha LLC (lessor), located in Moscow, purchased a non-residential building worth RUB 5,900,000 for leasing. (including VAT - 900,000 rubles). The building is not included in the list of objects for which property tax is calculated based on the cadastral value.

In February, Alpha transferred the building to Master Manufacturing Company LLC (lessee). The lease agreement is valid for six years (72 months). According to the terms of the agreement, the property leased is recorded on the lessor’s balance sheet. For leased items, Alpha calculates depreciation using the straight-line method. The useful life of the building is 15 years (180 months).

In March, at the initiative of the lessor, the contract was terminated and Alpha began to use the returned building in its activities.

To account for the transaction of leasing property, the accountant uses sub-accounts opened to account 03 - “Property leased”, “Property intended for lease”. Alpha's accountant made the following entries in the accounting records.

In January:

DEBIT 60 CREDIT 51
- 5,900,000 rub. - the supplier's invoice has been paid;

DEBIT 08 CREDIT 60
- 5,000,000 rub. - the costs of purchasing the building are reflected;

DEBIT 19 CREDIT 60
- 900,000 rub. - input VAT is taken into account;

DEBIT 03 subaccount “Property intended for leasing” CREDIT 08
- 5,000,000 rub. - the fixed asset intended for leasing has been accepted for accounting;

DEBIT 68 subaccount “VAT calculations” CREDIT 19
- 900,000 rub. - accepted for deduction of VAT on capitalized and paid property.

In February:

DEBIT 03 subaccount “Property leased” CREDIT 03 subaccount “Property intended for lease”
- 5,000,000 rub. - the acquired building was leased.

Every month since February, Alpha has been accruing depreciation on the leased asset:

DEBIT 20 CREDIT 02
- 27,778 rub. (RUB 5,000,000: 180 months) - depreciation was accrued on the leased building.

The return of the building is reflected by the following posting:

DEBIT 01 CREDIT 03 subaccount “Property leased”
- 5,000,000 rub. - the building has been transferred to fixed assets intended for use in its own activities.

To calculate property tax, the residual value of the building in the first quarter is:

• on January 1 - 0 rub.;
• as of February 1 - 000,000 rubles;
• as of March 1 - 4,972,222 rubles. (5,000,000 – 27,778);
• as of April 1 - 4,944,444 rubles. (4,972,222 – 27,778).

The average annual cost of the leased asset for calculating property tax for the first quarter is:

(0 rub. + 5,000,000 rub. + 4,972,222 rub. + 4,944,444 rub.) : 4 = 3,729,167 rub.

The amount of the advance payment for property tax for the first quarter (in terms of the leased asset) is equal to:

RUB 3,729,167 × 2.2%: 4 = 20,510 rub.

The “master” does not take into account the leased building when calculating property tax.

Redemption of leased property. Only those objects of movable property that were accepted on the balance sheet as fixed assets from January 1, 2013 are exempt from tax (clause 25 of Article 381 of the NKRF). The purchased leased asset is no exception to this rule.

The date when the leased asset is registered as a fixed asset must be determined on the basis of the transfer and acceptance certificate drawn up when transferring the property to the balance of the lessee. If this happened before January 1, 2013, then tax must be charged. If the lessee included the leased asset into fixed assets after December 31, 2012, then this property is exempt from taxation. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated January 10, 2013 No. 03-05-05-01 /01, dated December 24, 2012 No. 03-05-05-01 /79.

After redemption, the leased asset continues to be accounted for in account 01. Thus, the composition of objects subject to property tax for the lessee does not change.

If the lessor and the lessee are interdependent persons, property tax must be paid even when the leased asset is registered after December 31, 2012. In this case, tax must be paid on movable property registered after December 31, 2012 from January 1, 2015. The tax must be paid by the balance holder of the leased property. The exception is property that belongs to the first or second depreciation group - there is no need to pay property tax on it.

Example
In January 2014, Alpha LLC (lessor) purchased production equipment worth RUB 5,000,000 for leasing. (excluding VAT.). In the same month, Alpha transferred the equipment to Master Manufacturing Company LLC (lessee), located in Moscow. "Alpha" and "Master" are interdependent persons.

The term of the leasing agreement is 10 years (120 months). The equipment belongs to the seventh depreciation group. Useful life - 15 years (180 months). According to the terms of the agreement, the property leased is recorded on the balance sheet of the lessee. For leased items, Master calculates depreciation using the straight-line method. The monthly depreciation amount is RUB 27,777. (RUB 5,000,000: 180 months).

The total amount of leasing payments for the entire leasing period is RUB 7,500,000. The distribution of payments by type of expense is as follows:

The redemption price payable at the end of the contract is RUB 1,500,000;

The cost of using the property (financial lease) is RUB 6,000,000.

The amount of the monthly leasing payment for the use of the property according to the schedule is 50,000 rubles. (RUB 6,000,000: 120 months).

In the agreement, the parties agreed that leasing payments begin to accrue from the month following the month of transfer of the equipment to the “Master”. The property is transferred to the balance of the lessee.

Upon receipt of the equipment, the “Master” accountant made the following entries in the accounting:

DEBIT 08 subaccount “Property received on lease” CREDIT 76 subaccount “Cost of the leased asset”
- 5,000,000 rub. - equipment was leased;

DEBIT 01 subaccount “Fixed assets received on lease” CREDIT 08 subaccount “Property received on lease”
- 5,000,000 rub. - equipment is taken into account as part of fixed assets.

Every month, starting from February 2014, “Master” accrues depreciation on the leased asset:

DEBIT 76 subaccount “Cost of the leased asset” CREDIT 02 subaccount “Depreciation of leased property”
- 27,777 rub. (RUB 5,000,000: 180 months) - depreciation was accrued on equipment leased;

DEBIT 20 CREDIT 60 subaccount “Payments for the use of the leased asset”
- 50,000 rub. - leasing payment for the use of equipment has been accrued;

DEBIT 60 subaccount “Payments for the use of the leased asset” CREDIT 51
- 50,000 rub. - leasing payment is transferred.

Since “Alpha” and “Master” are interdependent entities, from January 1, 2015, “Master” includes the leased asset in calculating the tax base for property tax.

To calculate property tax, the residual value of the leased asset in the first quarter of 2015 is:

• as of January 1 - 4,694,453 rubles. (RUB 5,000,000 - RUB 27,777 - 11 months);
• as of February 1 - 4,666,676 rubles. (4,694,453 – 27,777);
• as of September 1 - 4,638,899 rubles. (4,666,676 – 27,777);
• as of April 1 - 4,611,122 rubles. (4,638,899 – 27,777).

The average cost of a leased asset for calculating property tax for the first quarter of 2015 is:

(RUB 4,694,453 + RUB 4,666,676 + RUB 4,638,899 + RUB 4,611,122) : 4 = RUB 4,652,787

In the same way, the Master’s accountant calculates the tax in the following periods.

In January 2024 (at the end of the leasing agreement), Master will buy the equipment at its residual value. The Master's accountant made the following entries in the accounting:

DEBIT 02 subaccount “Depreciation of leased property” CREDIT 01 subaccount “Fixed assets received under lease”
- 3,333,240 rub. (RUB 27,777 × 120 months) - accrued depreciation of the leased asset is written off at the end of the contract;

DEBIT 76 subaccount “Cost of the leased asset” CREDIT 01 subaccount “Fixed assets received under lease”
- 1,666,760 rub. (5,000,000 – 3,333,240) - leased property was written off from accounting at its residual value;

DEBIT 08 CREDIT 60 subaccount “Calculations for the repurchase of the leased asset”
- 1,500,000 rub. - the acquisition of equipment is reflected;

DEBIT 60 subaccount “Calculations for the redemption of the leased asset” CREDIT 51
- 1,500,000 rub. - the redemption value of the property is transferred to the lessor;

DEBIT 01 CREDIT 08
- 1,500,000 rub. - purchased equipment is accepted for accounting.

From the next month after the equipment was registered, the accountant began calculating depreciation. The amount of monthly depreciation is 25,000 rubles. (RUB 1,500,000: 60 months).

To calculate property tax, the residual value of the leased asset in the first quarter of 2024 will be:

• as of January 1 - 1,694,537 rubles. (RUB 5,000,000 – RUB 27,777 ? 119 months);
• as of February 1 - 1,500,000 rubles;
• as of March 1 - 1,475,000 rubles. (RUB 1,500,000 – RUB 25,000);
• as of April 1 - 1,450,000 rubles. (RUB 1,475,000 – RUB 25,000).

The average cost of a leased asset for calculating property tax for the first quarter of 2024 is:

(RUB 1,694,537 + RUB 1,500,000 + RUB 1,475,000 + RUB 1,450,000): 4 = RUB 1,529,884

In the same way, the Master’s accountant will calculate the tax in the following periods.

Differences between movable and immovable property

The calculation of corporate property tax depends on whether the asset is movable property. In practice, there may be a problem with whether to classify property as movable assets or real estate. Let's consider this issue in more detail.

In some cases, OKOF will help determine the type of property:

• until 2017 - approved by Decree of the State Standard of Russia dated December 26, 1994 No. 359;
• from 2017 - OK 013–2014.

Which objects are classified as real estate and which are not are stated in Article 130 of the Civil Code of the Russian Federation. However, in practice, questions arise to which the code, alas, does not provide answers. Let's say you purchased and installed fire alarms in your office premises this year. Should I pay tax on their value? We'll tell you right away what you don't need. Such installations, according to officials, are movable property.

Real estate specifically includes those objects that are registered in the state cadastre. Entries to the real estate cadastre are made in Rosreestr. The ownership of real estate is also registered there. Accordingly, a certificate of such right will clearly confirm that the building is considered real estate.

It was only at the beginning of 2013 that information began to be entered into such a cadastre on a mandatory basis for each object. Therefore, it is possible that part of the real estate (some small buildings), which has long been owned by your company, is not yet recorded anywhere. Even if some of the objects are not yet in the register, this is not a reason to exempt buildings and structures from property tax. Of course, provided that in all respects such property meets at least the requirements of paragraph 4 of PBU 6/01. That is, you took it into account as a fixed asset (letter of the Ministry of Finance of Russia dated February 25, 2013 No. 03-05-05-01 / 5317).

The components of one fixed asset with different useful lives can be taken into account separately (clause 6 of PBU 6/01). Then is it possible to recognize the elevator, plumbing, heating and other engineering systems of the building as separate (movable) objects in order to avoid paying tax? Officials believe that no matter how you account for such structures, they are all part of the property. This means that tax must be paid. About this - letter of the Ministry of Finance of Russia dated October 16, 2012 No. 07-02-06 / 247.

Communications are carried out in the premises- this is a sign of real estate. This decision was the result of a dispute, the details of which are described in the resolution of the Federal Antimonopoly Service of the West Siberian District dated February 25, 2011. Section No. A27-24716/2009.

Objects built on special territory. Here is another sign by which an object can be classified as real estate: this is the purpose of the site on which it is located. Did you erect the building on an area designated specifically for real estate construction, and also received permission for this? Then the object will most likely be recognized as immovable. At least even in court, this approach is confirmed (resolution of the Third Arbitration Court of Appeal dated August 20, 2012, case No. A74-3839 / 2011).

Anything that does not meet the criteria of real estate is considered movable property by default. This rule is enshrined in paragraph 2 of Article 130 of the Civil Code of the Russian Federation. Of course, in ambiguous situations it is more profitable for you to recognize the object as movable. Especially if it was registered in 2013. Such property is not subject to tax, and it does not need to be shown in reporting (letter of the Federal Tax Service of Russia dated February 12, 2013 No. BS-4-11 / 2301).

What property can be considered movable and what can be classified as real estate?

Objects whose dismantling will not require repairs

ATMs and payment terminals, advertising structures, security and fire alarms - all this is movable property. This is exactly what representatives of the Russian Ministry of Finance think, as they reported in their letter dated April 11, 2013. No. 03-05-05-01 /11960. After all, such objects can be dismantled without any unpleasant consequences - the main tool itself will not suffer from this, it can be safely used further.

For the same reason, officials allow not to pay tax on the cost of external air conditioners registered after January 1, 2013. That is, it is necessary to include in the base an air conditioner that can work even after it is dismantled.

Prefabricated premises

If you have a structure on your balance sheet that can, if desired, be disassembled into parts and then reinstalled, then your company is the owner of movable property. We are talking about so-called modular-type structures. These include pavilions, shopping arcades, change houses and other mobile prefabricated objects. In any case, kiosks, awnings (clause 10 of article 1 of the Town Planning Code of the Russian Federation).

Another thing is that tax inspectors have ambivalent attitudes towards such structures. As judicial practice shows, many local auditors are convinced that we are still talking about real estate. And that means you have to pay property tax on it. Therefore, in order to definitely avoid misunderstandings, better find out your inspector’s position regarding the disputed object.

If you are ready to go to court, then you don’t have to pay the tax (unless, of course, we are talking about structures capitalized this year). The chances of defending your approach in court are high. Evidence of this is the resolution of the Federal Antimonopoly Service of the Moscow District dated August 21, 2012. Section No. A40-132980 / 11-116-357.

Sewerage, water supply, ventilation networks

Additionally, there is no need to pay tax on the book value of the systems (letter of the Ministry of Finance of Russia dated March 4, 2014 No. 03-05-05-01 / 9272).

But sometimes air conditioners, video surveillance systems, security and fire alarms are separate inventory items and not part of the building. This is possible if the equipment or network can be dismantled and moved to another room. Such objects will be movable property, exempt from tax. The financial department voiced this approach in letters dated October 4, 2013. No. 03-05-05-01 / 41301 and dated April 11, 2013 No. 03-05-05-01 /11960.

Equipment on foundation

Some production equipment requires special mounting and is installed on a foundation. It turns out that it is impossible to move it without damage. But it can still be dismantled, moved and put back into operation. If so, then the equipment on the foundation is considered movable and is exempt from tax (letter of the Ministry of Finance of Russia dated February 25, 2013 No. 03-05-05-01 / 5288).

The taxation of the foundation itself under the equipment depends on whether it is part of the building or not. If the foundation is indicated in the design documentation and in technical accounting papers as part of the structure, then include the costs of its creation in the initial cost of the property. In other cases, foundation costs increase the initial cost of the equipment, are included in movable property and are not taxed.

Improvement items

There is a lot of controversy surrounding the asphalt or concrete surface of the site. It is difficult to call a section of road or parking lot an independent piece of real estate. Rather, it is an element of landscaping. And the cost of such is not subject to property tax. But, if inspectors suddenly insist that the hard surface is real estate, the opposite can be proven in court. The company will be supported there (FAS resolutions

Items not related to real estate (including money and securities), are recognized as movable property. Registration of rights to movable things is not required, except in cases specified in the law (clause 2 of article 130 of the Civil Code of the Russian Federation). As you know, state registration (registration with the traffic police) is necessary for movable property such as vehicles.

Property tax benefit

Movable property accepted on the balance sheet as fixed assets from January 1, 2013 is exempt from corporate property tax.

Please note

From 2018, such an exemption will be possible only if a subject of the Russian Federation adopts the corresponding law (clause 25 of article 381, article 381.1 of the Tax Code of the Russian Federation).

Organizations are exempt from corporate property tax in relation to movable property registered as fixed assets from January 1, 2013, with the exception of movable property registered as a result of:

• reorganization or liquidation of legal entities;
• transfer, including acquisition, of property between persons recognized as interdependent in accordance with the provisions of paragraph 2 of Article 105.1 of the Tax Code of the Russian Federation.

These restrictions apply in the case of putting movable property on 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 dated March 30, 2001 No. 26n).

If movable property taken onto the balance sheet as a result of reorganization is not taken into account as fixed assets, the specified restriction regarding the impossibility of applying the benefit after transferring this property to fixed assets does not apply (letter of the Federal Tax Service of Russia dated April 18, 2016 No. BS-4-11/ 6740).

EXAMPLE 1. START OF EFFECTIVENESS OF PROPERTY TAX BENEFITS

The organization received young animals from a dependent party. According to accounting rules, it is reflected in account 11 “Animals for growing and fattening.” After the animals are transferred to the main herd, they are reflected in fixed assets. After such a transfer, the organization will be able to apply the corporate property tax benefit in the general manner.

Please note

The Ministry of Finance of Russia, in letter dated February 9, 2015 No. 03-05-05-01/5111, explains that bringing the name of an organization into compliance with the Civil Code cannot be considered a reorganization. This means that there are no grounds for refusing to apply the property tax benefit in the case where movable property was registered as a fixed asset from January 1, 2013. As of January 1, 2015, movable property registered as fixed assets during 2013-2014 will be deprived of benefits as a result of reorganization.

Transfer of goods to fixed assets

If movable property was acquired for resale, but then began to be used in its activities, the tax office will check how the property tax benefit was applied in the period before its transfer to fixed assets (letter of the Federal Tax Service of Russia dated September 5, 2017 No. BS-4-21 /17597@).

If an organization acquired movable property for subsequent resale and recorded it in its accounting account, then this property was not subject to corporate property tax due to the fact that it was not a fixed asset.

If the organization does not intend to sell movable property acquired and accounted for as goods, then this movable property in accounting should be transferred to account 01 “Fixed assets”. From the moment of transfer to fixed assets, it must be subject to corporate property tax.

At the same time, tax authorities, when carrying out control measures, can check the legality of reflecting property on account 41 in the period before making a decision to transfer it to fixed assets.

If an organization unreasonably recorded movable property as a commodity in the period before the decision was made to use it in the organization’s activities, then it must make corrections to the accounting from the moment of acquisition, and, accordingly, additionally charge corporate property tax for this period.

Subject to compliance and after its formation, the moment the property is accepted for accounting as fixed assets is the moment when investments are completed and the object is brought to suit for use (operation) (clauses 4, 7 and 8 of PBU 6/01).

This applies to movable property registered as fixed assets before January 1, 2013, since after this date the tax benefit began to apply.

Pay attention to the accounting of the transaction of transferring goods to fixed assets. Instructions for using the Chart of Accounts for Financial Accounting economic activity organizations (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n) does not provide for correspondence between accounts 01 “Fixed assets” and 41 “Goods”. But the preamble of the Instruction states that in the event of facts of economic activity arising, correspondence for which is not provided for in the standard scheme, the organization can supplement it, observing the uniform approaches established by the Instruction.

Let us add that to carry out an operation in accounting, you will need a documentary justification, for example, an order from the manager. Then on the date of this decision it will be possible to make the following entries:

DEBIT 08   CREDIT 41
- property is included in non-current assets (the actual cost of the goods is transferred to capital investments);

DEBIT 01   CREDIT 08
- the main asset has been put into operation.

When the benefit is not yet valid

Let's look at some clarifications from the Ministry of Finance.

In relation to movable property registered as fixed assets from January 1, 2013 under a commission agreement concluded with an interdependent party - a commission agent, the customer has the right to apply the benefit under paragraph 25 of Article 381 of the Tax Code of the Russian Federation. The benefit does not apply if the third party (supplier) is interdependent in relation to the commission agent and (or) the customer (Letter of the Ministry of Finance of Russia dated November 3, 2016 No. 03-05-05-01/64423).

Under a construction contract, the contractor independently purchases equipment that requires installation and carries out installation work. Then the finished movable property is transferred to the customer, who is an interdependent party with the contractor. As the Federal Tax Service of Russia indicated in letter No. BS-4-11/12245 dated July 8, 2016, the exemption from property tax established by paragraph 25 of Article 381 of the Tax Code of the Russian Federation does not apply to such movable property.

From January 1, 2018, 14 regions will completely or partially abolish the movable property tax. We have compiled a list of regions where benefits will apply in one table. Check to see if your region is in the table. If it is not there, in 2018 the organization will pay tax on movable property.

Let us remind you that in 2017, organizations do not pay tax on movable property, which was registered as fixed assets from January 1, 2013. Movable property includes cars, equipment, securities, etc. The tax benefit will cease to apply on January 1, 2018. Moreover, each region has the right to determine for itself whether to provide a benefit in 2018 or not. If the region has not adopted its own tax law, then the organization must pay tax at a rate of 1.1 percent.

Regions where you do not have to pay tax on movable property in 2018

Starting from 2018, a company will be able not to pay tax on movable property only if this right is prescribed in the law of a constituent entity of the Russian Federation. Check to see if your region is in the table. If it is not there, the company will have to pay property tax on movable assets that were registered on January 1, 2013.

Check back here often - the table is constantly updated. The authorities can pass a law at any time, even retroactively. After all, the amendment improves the situation of taxpayers. The table shows regions that have partially or completely exempted movable property from tax.

1 The benefit does not apply to movable property that is obtained as a result of:
– reorganization or liquidation legal entities;
– transactions with related parties.

The exception is railway rolling stock produced in 2013 and later (according to technical passport). Such objects are not subject to property tax, regardless of the basis on which the organization received them. 2 Features of the application of benefits are defined in Article 3 of the Law of the Smolensk Region of November 15, 2017 No. 137-z and Article 3 of the Law of the Smolensk Region of October 6, 2017 No. 95-z. 3 To apply a reduced rate, you must submit documents to the tax office confirming that the property belongs to preferential categories. 4 The list of property that falls into the category of innovative high-performance equipment is given in paragraph 9 of Article 2 of the Law of the Saratov Region of November 24, 2003 No. 73-ZSO.

Taxation of movable property organizations from 01/01/2015 is carried out according to updated rules that allow this property not to be taxed. In 2017, changes in this direction continued. Let's consider their essence.

What fixed assets are not subject to taxation since 2015?

From 01/01/2015, fixed assets included in the 1st and 2nd depreciation groups of the Classification of fixed assets, approved by the Government of the Russian Federation, ceased to be recognized as objects of taxation (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation).

At the same time, other objects of movable property are subject to taxation. Moreover, since 2015, such an object has also included property acquired after 01/01/2013, which was not subject to taxation until 2015. However, simultaneously with the exclusion from non-taxable property, it was included in the preferential property.

Thus, all movable property, except for objects of the 1st and 2nd depreciation groups, from 2015, regardless of the date of registration as fixed assets, began to be regarded as subject to taxation. At the same time, property acquired after 01/01/2013 fell under the exemption.

What movable property should be taxed in 2017?

In accordance with paragraph 25 of Art. 381 of the Tax Code of the Russian Federation, movable property registered after 01/01/2013 is exempt from property tax (clause 57, article 1, part 5, article 9 of Law No. 366-FZ). This benefit does not apply to movable property accepted for accounting after:

• liquidation or reorganization of a legal entity;
• acquisition or transfer of property from related parties.

An exception to this list since 2017 is railway rolling stock produced after 01/01/2013.

About whether updating of constituent documents affects the benefit for movable property joint stock company, read the material “Transformation of a JSC into a PJSC: what will happen to the property tax benefit?” .

Thus, in 2017, when calculating the average annual value of property in the tax base, one should take into account (subclause 8, clause 4, article 374, clause 25, article 381 of the Tax Code of the Russian Federation) the cost of movable property that is not included in the 1st and 2nd -th depreciation groups, but related to objects:

• registered as OS before 01/01/2013;
• registered as an OS later than 01/01/2013 after the liquidation or reorganization of a legal entity, as well as as a result of acquisition or transfer from related parties, except for railway rolling stock;

To learn about which BCCs should be used in 2017 when making property tax payments, read the article “BCCs for property tax in 2017.”

The essence of the 2017 innovations on movable property (Article 381.1 of the Tax Code of the Russian Federation)

In 2017, the chapter of the Tax Code of the Russian Federation, dedicated to the property tax of organizations, was supplemented with Art. 381.1, which clarified the procedure for applying the benefits provided for in paragraph 25 of Art. 381 and exempting from tax movable property registered after 01/01/2013.

According to Art. 381.1 of the Tax Code of the Russian Federation, the issue of applying this benefit since 2018 is left to the discretion of the regions. That is, if the law of the subject provides for such a benefit, then it will be applied. If the region does not adopt the corresponding law, then movable property registered after 01/01/2013 will have to be included in the corporate property tax base from 2018.

Electronic requirements for payment of taxes and contributions: new referral rules

Recently, tax authorities updated forms for requests for payment of debts to the budget, incl. on insurance premiums. Now it’s time to adjust the procedure for sending such requirements through the TKS.

It is not necessary to print payslips

Employers are not required to issue paper payslips to employees. The Ministry of Labor does not prohibit sending them to employees by email.

"Physicist" transferred payment for the goods by bank transfer - you need to issue a receipt

In the case when an individual transferred payment for goods to the seller (company or individual entrepreneur) according to non-cash payments through the bank, the seller is obliged to send a cash receipt to the “physics” buyer, the Ministry of Finance believes.

The list and quantity of goods at the time of payment are unknown: how to issue a cash receipt

The name, quantity and price of goods (work, services) are mandatory details of a cash receipt (CSR). However, when receiving an advance payment (advance payment), it is sometimes impossible to determine the volume and list of goods. The Ministry of Finance told what to do in such a situation.

Medical examination for computer workers: mandatory or not

Even if an employee is busy working with a PC at least 50% of the time, this in itself is not a reason to regularly send him for medical examinations. Everything is decided by the results of certification of his workplace for working conditions.

Changed electronic document management operator - inform the Federal Tax Service

If an organization refuses the services of one electronic document management operator and switches to another, it is necessary to send an electronic notification about the recipient of the documents via TKS to the tax office.

Special regime officers will not be fined for fiscal storage for 13 months

For organizations and individual entrepreneurs on the simplified tax system, unified agricultural tax, UTII or PSN (with the exception of certain cases), there is a restriction on the permissible validity period of the fiscal drive key of the cash register used. Thus, they can only use fiscal accumulators for 36 months. But, as it turned out, this rule does not actually work so far.

Organizational property tax

The property tax of organizations is established by the Tax Code, as well as regional laws (clause 1 of Article 372 of the Tax Code of the Russian Federation).

Organizational property tax: who should pay the tax

1. Organizations on OSN(separate divisions with a separate balance sheet) with fixed assets on the balance sheet.

Organizational property tax: real estate

This tax applies to all real estate, except land plots and other environmental management facilities (clause 1. subclause 1 clause 4 of article 374 of the Tax Code of the Russian Federation).

Moreover, real estate taxation has its own characteristics. Thus, organizations on the OSN must pay property tax in relation to:

• real estate listed on the balance sheet as fixed assets;
• residential real estate not accounted for as fixed assets according to accounting data.

Organizations on the simplified tax system and UTII pay tax (clause 1 of article 378.2 of the Tax Code of the Russian Federation) if they own:

• certain real estate objects. for example, shopping centers or premises in them. Full list such real estate is given in paragraph 1 of Art. 378.2 Tax Code of the Russian Federation;
• residential real estate, which is not taken into account on the balance sheet according to accounting data as a fixed asset.

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Organizational property tax: movable property

Tax on movable property listed on the balance sheet as fixed assets is paid only by organizations on the OSN.

General regime residents will have to pay movable property tax in the following situations (Clause 1, Article 374. Clause 25, Article 381 of the Tax Code of the Russian Federation of the Tax Code of the Russian Federation):

• movable property was registered as fixed assets before 01/01/2013;
• movable property was registered as fixed assets from 01/01/2013 as a result of the reorganization/liquidation of organizations;
• movable property was registered as fixed assets from 01/01/2013 as a result of its transfer (including acquisition) between related parties.

However, it is worth noting that not all owners of such property will have to pay tax. If you only own fixed assets included in the first or second depreciation group. then you're in luck. After all, this property is not subject to property tax (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation).

Enterprise property tax: tax base

As a general rule, the tax base is the average annual value of property, but for certain property the tax is calculated based on its cadastral value (Article 375. 378.2 of the Tax Code of the Russian Federation).

Property tax for legal entities: reporting periods

Reporting periods for property tax depend on the tax base (clause 2 of Article 379 of the Tax Code of the Russian Federation):

If regional authorities have not established their own property tax rates for organizations, then the tax is calculated based on the rates specified in the Tax Code of the Russian Federation (clause 4 of Article 380 of the Tax Code of the Russian Federation).

Calculation of property tax for organizations

Tax calculation based on the average annual value of property differs from tax calculation based on cadastral value.

And here it is important to note that when calculating the tax based on the average annual value, it is not necessary to take into account real estate, the tax on which is calculated based on the cadastral value.

Calculation of advances and taxes based on the average annual value of property

To calculate the advance, you will need to determine the average cost of the property (clause 4 of Article 376 of the Tax Code of the Russian Federation):

Having determined the average value of the property, you can calculate the amount of the advance payment (clause 4 of Article 382 of the Tax Code of the Russian Federation):

To calculate the annual tax amount, you need to determine the average annual value of the property:

Deadline for payment of corporate property tax

The deadline for payment of property tax is established by the laws of the constituent entities of the Russian Federation (clause 1 of Article 383 of the Tax Code of the Russian Federation).

For example, owners of Moscow property must pay tax for the year no later than March 30 of the year following the reporting year (Clause 1, Article 3 of the Moscow Law of November 5, 2003 N 64). And the payment deadline for property tax payers in the Ryazan region is April 1 of the year following the reporting year (Clause 1, Article 4 of the Law of the Ryazan Region dated November 26, 2003 N 85-OZ).

Deadline for payment of advance payments for property tax

The deadlines for paying advance payments, as well as the deadline for paying taxes, are set by regional authorities. And, accordingly, these terms may be different in different regions.

Submission of reporting on corporate property tax

Payers of property tax must submit reports on this tax within the following deadlines:

As we enter 2017, a large number of organizations may be impacted by a sharp increase in property taxes. At the same time, the minimum area of ​​detached buildings that will be subject to taxation will decrease - from 2000 sq. m. meters up to 1000 sq. meters.

It cannot be said that this news pleased the owners of buildings and premises in Moscow, so they are trying to find more and more information about corporate property tax in 2017. If you belong to this category of citizens, then this article will probably be useful to you.

What is corporate property tax?

The concept of “organizational property tax” is understood as a tax that applies to movable and real estate enterprises. Tax on movable property is levied if it was acquired before January 1, 2013.

As for real estate, not only personal property is taxed, but also that which was leased or held in trust. However, as of 2013, changes to the law “On Organizational Property Tax” came into force.

From now on, all taxes on the organization’s movable assets are cancelled. First of all, this applies to company vehicles.

Latest news

Based on amendments to the law “On Organizational Property Tax”, from 2017 all owners of office and shopping centers in Moscow will begin to pay taxes, which will be calculated based on the cadastral value of buildings. At the moment, these innovations will affect only large shopping and business centers with an area of ​​more than 3000 square meters. meters.

In addition, all free-standing buildings allocated for shops and restaurants will be taxed at new scheme, which will already cover 1000 sq. meters, not 2000 sq. meters, as it was before 2017.

This bill also specifies that tax rates in 2017 will not increase according to the pattern that was previously prescribed. Their growth will slow down somewhat and in 2016 will be 1.3% (planned 1.5%), in 2017 - 1.4%, and in 2018 - 1.5%.

Objects for evaluation

After the cadastral valuation of property is adopted, its “influence” extends to the following objects:

• Premises intended for the provision of household services, catering and trade.
• Residential premises, which are not fixed assets, are usually purchased for resale.
• Shopping and office centers.

Starting from 2016, in each region this list may expand or, conversely, decrease, because the administration is allowed to determine the final list of types of property that are subject to assessment and taxation at cadastral value.

In addition, the subject of the federation has the right to establish restrictions due to which some companies will pay tax according to the old rules. Typically, these are small companies that own small premises.

Possible consequences

After changes are introduced to the taxation process, the burden on domestic business will increase, noted Alexey Nebolsin, a member of the presidium of Opora Russia.

It is still difficult to assess how great the pressure will be, because in 2016 a complete revaluation of real estate is planned throughout the capital. Nebolsin recalls that in 2014, after the business switched to paying taxes based on cadastral value, this cadastral value exceeded the book value by 4.5 times.

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A member of the presidium is confident that as soon as the practice of paying taxes based on cadastral value begins, many restaurant and shop owners will be forced to close. “Opora Rossii” even appealed to the Ministry of Finance with a request to exclude these types of activities from taxation based on cadastral value.

Note that tax on book value is withheld at a higher rate, which is 2.2%. According to the deputy head of the Entrepreneurship Committee of the Chamber of Commerce and Industry, Marina Karpova, this is a profitable solution, because the tax is levied taking into account its wear and tear.

This means that the longer the building is in use, the less the owner will pay. Marina Karpova is worried that due to the fact that the cadastral value does not provide for such a dependence on old buildings, the load will increase several times. Such a decision will lead to the fact that Moscow real estate will become unclaimed and will remain idle.

The chairman of the “Business Russia” branch according to the estimated value, Elena Petrovskaya, claims that in Moscow to carry out cadastral valuation neither profitable nor advisable. According to her, such an assessment is not able to show the real value of the building, and in the real estate cadastre itself there is often incorrect information.

Based on the statements of Elena Petrovskaya, first it is necessary to conduct a complete inventory, and only after that move to the cadastral taxation system. She warns that otherwise the country's budget could lose large sums.

In order to equalize the tax burden on building owners, it is necessary to expand the range of objects subject to taxes at cadastral value. To do this, more than 7,000 new objects should be added in 2017.

Experts say that retail and office buildings with a small area are better filled, which means that their share of usable space increases, which leads to further positive development and repurposing.

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Current changes in corporate property tax since 2017

Currently, 28 Russian regions are working on a pilot project regarding the payment of property taxes; the purpose of the innovations is to increase treasury revenues. What property tax changes can property owners expect in 2017?

General questions

There are concepts of estimated (or inventory) and cadastral prices of real estate. Previously, the property tax rate depended on the first value obtained as a result of calculations of the original cost of development, taking into account adjustments for materials used, wear and tear and design features. Final tax base in this case was far from the actual market price for the object.

In order to reduce the difference between the assessed and market prices for property, the Russian government decided to introduce the concept of cadastral value. This value depends on a number of factors: the location of the facility, the state of the area’s infrastructure, etc. The cadastral value is updated every 5 years and determined by independent qualified appraisers.

Determination of the tax amount for 2017

Property tax for legal entities is among the payments that form the regional budget. The rules for calculation, payment and exemption from tax are set out in Chapter 30 of the Tax Code of Russia. Tax is transferred to the budget by all organizations whose balance sheet includes real estate and movable property (there are some exceptions, including land).

The maximum tax rate is 2% (Article 380 of the Tax Code of the Russian Federation). Regional authorities have the right to set coefficients that adjust the federal tax rate. Differentiation criteria - type of taxpayer, type of property, etc. Some categories of business entities have a benefit that exempts them from paying property tax.

In 2017, organizations will also have to pay property tax using the simplified tax system and UTII if their real estate on the balance sheet is registered in a special cadastral list of regions of the Russian Federation.

In addition, for property determined by law, regardless of the taxation regime, you will have to pay property tax (Article 378.2 of the Tax Code of the Russian Federation).

In this case, the tax on the property listed in Article 378.2 is calculated exclusively from the cadastral value. An important detail - every taxpayer who has found in the above list the name of the property that he has on his balance sheet must find out whether the Law on the Application of Cadastral Value is in force in his region or not (the 28 regions mentioned above are participants in the pilot project). If the answer is no, he does not pay property tax for the legal entity.

All real estate tax payers are required to report to the Federal Tax Service by submitting until March 30, 2017. declaration for the expired tax period (2016). The timing of payment is determined by the regional authorities and informs legal entities officially.

Corporate property tax from 2017

For companies that own real estate, a special tax has been developed on it. This article tells:

— what is property tax;

- who should pay it;

— how to correctly fill out the declaration documents for it for 2016;

- How to pay property taxes.

Who needs to pay property tax and fill out declaration documents for it?

Property tax is paid by those companies that own real estate. It is levied on all existing real estate property. For those companies that operate under simplified taxation, imputation, or are individual entrepreneurs, payment of such tax is made only on real estate that is officially registered in the cadastral list of regions of our state.

The peculiarity of this tax is that the company itself must calculate its amount and must submit the relevant declaration documents to the local tax service. But this does not apply to individual entrepreneurs, because for them the tax service calculates the amount of property tax payment, and notifies the payer about this using the postal service. And individual entrepreneurs do not need to submit a declaration.

What are the deadlines for paying property tax and submitting the relevant declaration documents for 2016?

The deadlines for payment of property tax for 2016 are set at the official level:

As an individual entrepreneur, this must be done by December 1, 2016 (which will be indicated in the payment document received by mail).