New reporting form for 2021
You will have to report your organization’s property tax for 2021 using a new form. Not only the declaration form was adjusted, but also the rules for filling out and submitting. The changes were approved by Order of the Federal Tax Service No. KCh-7-21/ [email protected] dated 12/09/2020. The document was published on January 14, 2021 and will come into force two months later - from March 15, 2021. This is the second change to the reporting form since it was last submitted in March 2021.
The amendments were first introduced by order of the Federal Tax Service of Russia No. ED-7-21 / [email protected] dated July 28, 2020; they came into force on November 3, 2020 and are absolutely applicable to reporting for 2021. Key autumn changes compared to the previous property tax declaration are collected in the table.
| Declaration section | What changed | How to fill out |
| Section 1 | Added the field “Taxpayer Attribute” | Enter:
|
| Sections 1, 2 and 3 | Added the field “SZPK Attribute” | To be completed by taxpayers who have entered into an investment protection and promotion agreement |
| Tax benefits field | Added new benefit codes. This is necessary for organizations that have had their property taxes written off for the 2nd quarter. |
Amendments to Article 386 of the Tax Code of the Russian Federation, which required the inclusion in the declaration of information on the average annual cost of movable property items recorded on the organization’s balance sheet as fixed assets, were introduced by Federal Law No. 374-FZ of November 23, 2020. In connection with them, a new section 4 was added to the form, in which legal entities will indicate the average annual value of movable property items recorded on the balance sheet.
Additionally, the procedure for using codes “2010501” and “2010505”, intended to identify SMEs from affected sectors of the economy, for which special deadlines and rules for making advance payments on corporate property tax for the reporting periods of 2021 have been established, has been clarified. All new changes are mandatory for reporting for 2021.
Technology for calculating advances and preparing reports
First you need to collect information:
IMPORTANT! The maximum rate is applied only if regional authorities have not provided reduced rates or benefits. The calculation of advances does not include the cost of property included in depreciation groups 1 or 2 (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation). The maximum property tax rate based on the cadastral value cannot exceed 2% (clause 1.1 of Article 380 of the Tax Code of the Russian Federation), but regional authorities have the opportunity to reduce it.
Having collected the information, calculate the advances separately:
where APk is an advance payment calculated from the cadastral value;
CSI ─ cadastral value of property;
SNks ─ tax rate (for real estate with a base in the form of cadastral value).
where APsr is an advance payment calculated from the average value of assets;
ACA ─ average value of assets for the quarter;
СНср ─ tax rate (for assets, the base for which is calculated in the form of their average value for the reporting period).
Now let’s try to calculate APk, APsr and the total amount of “property” obligations.
Who fills it out
A completed or zero property tax return is submitted to the Federal Tax Service by those taxpayers who have property in their possession or disposal and keep its tax records, that is, make accruals and payments to the budget of property tax (clause 1, article 373, clause 1 Article 386 of the Tax Code of the Russian Federation). Institutions that are on preferential tax regimes and have real estate valued at cadastral value must report to the Federal Tax Service according to generally established rules.
Only those organizations that do not have property assets subject to taxation do not submit a declaration. In such cases, there is no need to submit zero reporting. The rules and regulations for filling out a property tax return clarify the situation with a zero report: if the residual value of all property assets of an enterprise is zero (for example, due to depreciation), then the taxpayer still reports to the tax office, albeit in zero form (Federal Tax Service Letters No. 3 -3-05/128 dated 02/08/2010, No. ED-21-3/375 dated 12/15/2011).
Foreign organizations that have a permanent representative office and property subject to taxation in Russia also submit a reporting form. Reporting is provided by foreign companies without a permanent establishment in the Russian Federation, which have taxable real estate assets owned by them or received on the basis of a concession agreement.
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Who is required to prepare the reporting form?
The categories of taxpayers who are required to fill out the form are listed in Art. 373-374 Tax Code of the Russian Federation. According to the text of the regulatory act, these include companies that have property put on their balance sheet, in ownership or temporary possession.
The property tax declaration form was approved by order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/271. You can download the declaration form from this link.
Who files a property tax return? Firms registered in Russia and foreign legal entities if they have representative offices within the borders of the Russian Federation.
The report is filled out by those companies whose fixed assets are listed on their balance sheet. The exception is the owners of assets belonging to the 1st and 2nd depreciation groups (equipment, machines, the service life of which does not exceed 3 years): tax is not charged or paid on such assets.
In practice, there are often situations when the amount of a company’s fiscal liability turns out to be negative due to benefits and deductions provided by the state. In this case, a zero tax return for corporate property tax is submitted to the Federal Tax Service.
Firms that do not permanently or temporarily own fixed assets are exempt from preparing the report. The form is not filled out by private entrepreneurs, regardless of the fact of ownership of property.
Previously, there were rules according to which assets acquired before 01/01/13 were not taxed and were not included in the declaration. In 2021, tax authorities have the right to demand from the company documents confirming its right to use the benefit.
When is it due?
The tax property declaration is submitted once a year - before March 30 of the next tax period (clause 3 of Article 386 of the Tax Code of the Russian Federation). If the date falls on a weekend, the deadline is moved to the first working day.
IMPORTANT!
For 2021, the report must be submitted by March 30, 2019.
Property tax is a fee for which regional authorities are responsible. They also establish the obligation to pay advances and submit tax calculations during the year. If the advance rule applies in a particular constituent entity of the Russian Federation, then the property settlement must be submitted quarterly. The deadline is the 30th day of the month following the reporting quarter.
IMPORTANT!
Don't be confused! The declaration is submitted once a year, using the form KND 1152026. Therefore, you do not have to figure out how to fill out a property declaration for the 3rd quarter of 2021; such a report does not need to be submitted. An advance report is submitted quarterly in the form KND 1152028. How to fill it out: “Instructions: fill out an advance report for property tax.”
What property is taxed?
Objects of taxation for Russian enterprises include real estate in ownership, possession, use, disposal and received under concession, which are recorded on the balance sheet of the taxpayer (Articles 378, 378.1, 378.2 of the Tax Code of the Russian Federation).
For foreign companies, taxable objects will be:
- For foreign organizations with a permanent establishment in the Russian Federation - real estate as fixed assets and real estate received under a concession agreement.
- For foreign companies that do not have a permanent representative office in Russia - real estate that is owned by such companies and real estate assets received under a concession agreement.
IMPORTANT!
Since 2021, the procedure for tax accounting and reporting for property funds has changed significantly. Now movable property fixed assets, land, natural resources and other assets are not taxable.
How to calculate tax
The amount of contributions to be paid to the budget is calculated on the basis of the book value for property assets and fixed assets and the cadastral value for real estate.
To calculate payments for the property tax return on fixed assets, the average annual value of the asset is calculated by adding the residual value for each month for the reporting calendar year and dividing the resulting total by 13. Now the tax payment itself is calculated. To do this, the result of the product of the average annual cost of funds and the rate in force in a specific constituent entity of the Russian Federation, but not exceeding 2.2%, is determined. The report then indicates the amounts of advances transferred during the reporting period (if any). The final result payable is the difference between the calculated contribution amount and the advance payments.
Calculation of the cadastral value for real estate is carried out only for those objects that belong to the institution on the basis of ownership or management and are listed as fixed assets.
The cost according to the cadastre is taken as of January 1 of the reporting period. If real estate is sold during the reporting year, the contribution is calculated not for the entire period, but only for those months during which the organization owned the property. The tax base is indexed by an indicator resulting from dividing the total number of months of the holding period by 12 - the total number of months per year.
Calculation of property - composition of the document
The procedure for filling out tax calculations for property tax is described in detail in Appendix No. to the Order of the Federal Tax Service dated November 24, 2011. Here we will call its sections.
The page marked 01 is the title page.
Section 1 contains the amount of advance tax payment payable to the budget. Calculated based on taxpayer data.
Section 2 is intended for entering the results of calculations on the amount of the advance payment of the tax that Russian and foreign organizations operating in the Russian Federation through permanent missions are required to pay for property.
Section 3 fixes the amount of advance payment of tax for an object, the tax base of which is considered to be the cadastral value.
Sections of the declaration of property of organizations
The corporate property tax return for 2021 also consists of a title page and three sections.
The title page is marked with the numbers 01.
Section 1 contains the amount of tax that must be paid to the budget.
Section 2 defines the tax base and calculates the total tax on taxable property of Russian and foreign companies operating in the country through permanent representative offices.
Section 3 is intended to calculate the amount of tax on a real estate property, the tax base of which is recognized as inventory (cadastral) value.
Completion requirements
The rules for the formation are enshrined in Appendix 3 of Order No. ММВ-7-21/ [email protected] The regulations prescribe the procedure for filling out a property tax return in 2021 and provide additional appendices, including various types of codes required when preparing reports.
To begin with, let's outline the general standards. All cost values are entered in full rubles (amounts up to 50 kopecks are removed, above - rounded to the nearest whole). All form pages are numbered in order. The fields are filled in from left to right, starting from the first cell, and with a capital letter. Free cells throughout the form are filled with dashes. It is prohibited to correct errors and omissions with the help of a proofreader and to use double-sided printing on the sheets of the property tax declaration form.
Property tax in 2021
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In 2021, there will be some innovations in the rules for paying property taxes. This mainly concerns the regions: the area of buildings that are subject to taxation may be reduced and the tax rate will increase. Also, starting from 2021, organizations will report property tax under a new declaration. We will talk about tax rates, benefits, reporting and penalties for property taxes in 2021.
How to fill out a report
Here are step-by-step instructions for completing your 2021 property tax return:
Step 1. Fill out the Title Page.
The TIN and KPP are filled out in accordance with the registration documents. The tax period code for the 2021 report is “34”. If a liquidated or reorganized enterprise reports to the Federal Tax Service, the value “50” is entered. The location code is “214”. Then fill in the name of the taxpayer in accordance with the charter, contact phone number and full name. the responsible person - the manager and the date of submission of the form to the inspection. The title page is certified by the signature of the head and the seal of the institution.
Step 2. Fill out Section 1.
Here the taxpayer's OKTMO, the calculated contribution amount and the budget classification code to which the payment is sent are indicated.
Step 3. Fill out Section 2.
This block is used to reflect calculated information - the average annual value of all property assets for the reporting period. Data is listed for each month of the calendar year.
Line 150 shows the total result for the average annual cost.
Line 160 indicates the tax benefit code, if any.
Line 190 is intended to reflect the general tax base, and line 210 illustrates the current rate for property contributions in the region.
In field 220 the total calculated amount is entered, and in 230 - previously paid advance payments.
An updated example of filling out a property tax return for organizations involves entering in cell 270 the value of the residual value of fixed assets as of December 31, 2019 (as of the last date of a specific reporting period).
Step 4. Fill out Section 2.1.
This is a new section that is filled out carefully and in strict accordance with the explanations of the Federal Tax Service (Letter No. BS-4-21 / [email protected] dated March 14, 2018). Here you enter information about each property subject to taxation at the average annual value.
The cadastral number is entered in field 010, and the conditional number in 020, if the fund has one.
Line 030 reflects the inventory number of the asset if there is no cadastral or conditional nomenclature.
In line 040, write down the 9- or 12-digit OKOF code for a specific property.
Field 050 reflects the residual value of the asset as of December 31 of the reporting year. Information is entered for each fund separately, therefore, if an organization has several assets with cadastral or conditional numbers, then lines 010 to 050 of section 2.1 are filled in for each such property. The residual value at the end of the period is determined for each position separately by calculating the share in the total value of each asset in the inventory card. The calculated share of the fund is multiplied by the total residual value of all funds taken into account.
Step 5. Fill out Section 3.
The block is intended for calculating property contributions based on cadastral value.
In line 001 the code of the type of property is entered (Appendix 5 of the Procedure). Then OKTMO and the cadastral number of the property are registered.
Line 020 reflects the cadastral value of the real estate, which is also the tax base from line 060.
In field 080 the tax rate is entered, and in field 100 the calculated value of the contribution to be paid to the budget.
To submit the report you will need:
- print and sign with the manager if the form is submitted to the Federal Tax Service on paper;
- sign with an electronic digital signature and transfer to the Federal Tax Service via telecommunication channels for electronic reporting;
- receive confirmation (notice) that the register has been accepted by the inspector.
How to calculate property taxes in 2021
The tax service calculates the tax for entrepreneurs and sends them a notice for payment. Organizations must calculate the tax themselves. In the accounting web service Kontur.Accounting, you can do this automatically.
Advance tax payments are made quarterly. Calculation for the quarter is carried out according to the following formulas:
Property tax at average annual value = Average cost of fixed assets for the reporting period x Tax rate / 4
Property tax by cadastral value = Cadastral value of property x Tax rate / 4
Separate divisions pay tax at the rate of the region where the division is registered. If the property is not located at the place of registration of the parent organization or division, then the tax is calculated at the rate of the region where the property is located.
Example of calculating property tax based on average annual value
The tax base is calculated by adding the residual value of each object on the first day of each month and on the last day of the billing period. The tax base of depreciated objects is zero, but the objects are included in the report.
Residual value of fixed asset:
Advance payment for 1st quarter
Tax base = (150,000 + 145,000 + 140,000 + 135,000) / 4 = 142,500 rubles Payment = 142,500 * 2.2% / 4 = 783.75 rubles
Advance payment for half a year
Tax base = (150,000 + … +125,000 + 120,000) / 7 = 135,000 rubles Payment = 135,000 * 2.2% / 4 = 742.5 rubles
Advance payment for 9 months
Tax base = (150,000 + … + 105,000) / 10 = 127,500 rubles Payment = 127,500 * 2.2% / 4 = 701.25 rubles
Additional tax payment for the year
Tax base = (150,000 + … + 90,000) / 13 = 120,000 rubles Payment = 120,000 * 2.2% - (783.75 + 742.5 + 701.25) = 412.5 rubles
Where to take it
The property tax declaration is submitted every year to the territorial Federal Tax Service Inspectorate at the place of registration of the taxpayer. If an organization has an OP in another subject of the Russian Federation - separate divisions with a separate balance sheet and independent tax accounting, then the declaration is submitted to the inspectorate at the location of this separate division. Also at the location, reports are submitted for each immovable taxable object located separately from the OP and the parent organization.
If the enterprise is not one of the largest, transfers contributions strictly within one region and calculates tax only on the book value, then, with the consent of the territorial inspectorate, reporting on separate OP and remote assets is included in the general declaration and submitted to the Federal Tax Service, in which the head office is registered. organization.
Property tax returns are accepted in both paper and electronic form. The register is submitted by responsible persons or their authorized representatives. It is possible to send the declaration by registered mail with a mandatory list of all attachments. But some categories of payers are required to submit property tax reports strictly electronically through specialized communication channels (Article 80 of the Tax Code of the Russian Federation):
- organizations classified as the largest;
- institutions created during the reporting period, the list of employees of which exceeds 100 people;
- taxpayers whose average number of employees for the previous reporting period included 100 employees or more.
2021 Property Tax Return Forms
The main forms of filing a declaration and calculating property tax remain paper and electronic. The latter, in accordance with paragraph. 2 p. 3 art. 80, required for:
The paper version can be submitted to the Federal Tax Service personally to the head of the company or other responsible person. You will need 2 copies - one is handed in, the second is marked. This will help in controversial cases to prove the timeliness of filing the document.
By mail in a valuable letter, with an inventory of the contents. It is used infrequently, but remains a completely acceptable method. A list of the attachment and a receipt with the date of sending will also serve as insurance in case of disagreements with the inspectorate regarding the date of sending the declaration.
Recently, this form of filling out such documents as paid Internet services “My Business”, “B.Kontur”, etc., as well as through specialized accounting companies, has become widespread.
