Property tax declaration: new form and sample filling

Important: new reporting form for 2021

The Federal Tax Service made changes to the property tax declaration for the second time by order dated 12/09/2020 No. KCH-7-21/ [email protected] The document was officially published on 01/14/2021 and will come into force in two months - 03/15/2021. The amendments are related to the changes made by Federal Law No. 374-FZ of November 23, 2020 to Article 386 of the Tax Code of the Russian Federation. Now the declaration must include information on the average annual value of movable property items recorded on the organization’s balance sheet as fixed assets.

A new section 4 was introduced into the form to reflect the average annual value of movable property items recorded on the balance sheet of an organization or a separate division with a separate balance sheet. Additionally, special codes “2010501” and “2010505” and the procedure for their application were introduced. The codes are intended to designate SMEs from affected sectors of the economy, for which special deadlines and rules for making advance payments on corporate property tax for reporting periods in 2021 have been established.

The first time changes to the declaration form for 2021 were made by order No. ED-7-21 / [email protected] dated July 28, 2020. The procedure for filling it out and the format for submitting it in electronic form have been adjusted. There have been several changes compared to the current declaration:

1. The “Taxpayer Identification” field has been added to Section 1, which is intended to indicate the right to deferment. If it is not there, then the legal entity must enter the code “3” in the new field. If the right to defer tax payment is granted on the basis of a government resolution, code “1” is used, and if on the basis of regional acts - “2”.
2. The field “SZPK Sign” has been added to the form, indicating that the taxpayer has entered into an agreement to protect and encourage investments.
3. The procedure for filling out the tax benefits field for legal entities that have had their property taxes written off for the second quarter has changed.
4. Additional benefit codes have been introduced.

The amended order came into force on 01/01/2021. Taxpayers will begin using the new form, together with Section 4, starting with reporting for 2021.

Section 1

Section 1 is final and displays the amount of property tax payable to the budget.

It is worth noting that there may be several of these sections within one declaration. The number of sections corresponds to the number of OKTMO codes.

Line 005 indicates the taxpayer's characteristics:

• “1” if during 2021 regulatory legal acts of the Government of the Russian Federation were applied, according to which the deadlines for payment of advance payments were extended
• “2” if, during 2021, regulatory legal acts of the highest executive authorities of the constituent entities of the Russian Federation were applied, according to which the deadlines for payment of advance payments were extended
• “3” if the acts from paragraphs “2” and “3” were not applied during the reporting period

Line 007 is filled in similarly to line 002 from Section 2.

In line 021 the calculated amount of tax for the reporting period is entered, which is determined as the sum of lines 260 of Section 2 and 130 of Section 3.

Lines 023-027 are intended for advance payments that were made by the taxpayer during the reporting period.

Line 030 reflects the amount of property tax payable to the budget, which is calculated as the difference between the calculated tax (line 021) and the amount of previously made payments (lines 023-027).

Section 1

Who submits property tax reports and when?

A fiscal declaration for property tax is mandatory for all legal entities that own taxable property. Required to report (Article 373 of the Tax Code of the Russian Federation):

• all Russian companies;
• foreign organizations operating in the Russian Federation through official representative offices;
• foreign companies without representative offices in the Russian Federation, but who are owners of Russian real estate.

Exemptions are provided for taxpayers using preferential regimes. They do not pay tax on property, the value of which is determined by the average annual value. That is, if a company owns property on the simplified tax system or UTII that is taxed at cadastral value, then it will have to pay tax and submit reports. There are other exceptions for Russian and foreign companies; exemptions are enshrined in clause 1.2 of Art. 373 Tax Code of the Russian Federation.

Ordinary citizens and individual entrepreneurs are exempt from reporting. They do not independently calculate property taxes for individuals, nor do they fill out declarations. This category of taxpayers pays obligations under special notifications sent by the Federal Tax Service.

The property tax return for 2021 for legal entities is submitted within the deadline established by the Tax Code of the Russian Federation (Article 386). Submit your reports to the Federal Tax Service no later than March 30 of the year following the reporting year. There are no transfers in 2021.

IMPORTANT!

We disclosed the general rules and recommendations for filling out this fiscal reporting form in detail in the article “Property Tax Declaration for 2021: Submission Deadlines and Completion Rules.”

Due to recent changes, this article is no longer relevant!

We are already updating it and will republish it soon. If you need up-to-date instructions right now, use free access to ConsultantPlus materials.

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.

Conditions to fill out

Let's look at a clear example of filling out a property tax return for 2021. The conditions are as follows:

, TIN 7727098760, checkpoint 772701001. Located in Moscow. The company's balance sheet includes:

1. A building whose address coincides with the address of the organization’s location (OKTMO code 45908000). The cadastral number of the building is 77:06:0004005:1234. The tax base for it is determined as the cadastral value (clause 2 of article 375, article 378.2 of the Tax Code of the Russian Federation). The cadastral value of the building as of January 1, 2021 was 25,000,000 rubles.
2. Warehouse located outside the organization's location (OKTMO code 45906000). The tax base for it is determined as the average annual value of property (clause 1 of Article 375 of the Tax Code of the Russian Federation). The conditional room number is 77:06:0004005:5678. OKOF code - 210.00.11.10.520.

Residual value of warehouse space:

In relation to real estate, VESNA LLC does not have benefits established by the Tax Code of the Russian Federation and regional legislation.

Property tax rates are:

• 1.6% (conditionally) - for the building (clause 1.1 of Article 380 of the Tax Code of the Russian Federation);
• 2.2% (conditionally) - for the rest of taxable property (clause 1 of Article 380 of the Tax Code of the Russian Federation).

The amount of advance payments calculated by the organization for the reporting periods of 2021 is equal to:

• in relation to the building - 300,000 rubles. (RUB 100,000 + RUB 100,000 + RUB 100,000);
• in relation to a warehouse - 93,556 rubles. (RUB 31,433 + RUB 31,185 + RUB 30,938).

Section 3

The section is completed in relation to property, the tax base for which is determined in accordance with its cadastral value.

Line 001 is filled out in accordance with Appendix No. 5 of the Filling Out Procedure. In our case, code “11”, which corresponds to real estate objects, the tax base for which is determined as the cadastral value

Line 002 is filled in similarly to line 002 from Section 2.

In line 014, you must indicate the property property attribute:

• “1” for property other than premises
• "2" for premises (for example, garage)

Line 015 is for the cadastral number of the property.

Section 3 (part 1)

Line 020 indicates the cadastral value of the property as of January 1 of the reporting period, including the non-taxable value on line 025 .

Line 030 is filled in if there is equity participation.

Line 035 is filled in if the cadastral value has not been established for the taxable object, but it is available for the building in which the object is located. In this case, the share of cost is determined.

Line 040 is filled in based on the codes from Appendix No. 6 to the Filling Procedure.

Line 050 displays the share of the cost of the object if it is located on the territory of several constituent entities of the Russian Federation.

In line 060 the value of the tax base is entered, which is defined as the difference between lines 020 and 025. If there are values ​​other than zero on lines 030 and 050, then the resulting difference must be multiplied by these values.

If there are grounds for applying a reduced tax rate, then the relevant information must be reflected on line 070 .

Line 080 indicates the final tax rate taking into account available benefits.

Line 090 corresponds to a coefficient that is calculated provided that the property has been owned for less than a year (the ratio of the number of full months of ownership to the number of months in the tax period).

The coefficient on line 095 is indicated in the event of a change in the cadastral value due to a change in qualitative or quantitative characteristics and is calculated as the ratio of the number of full months in the tax period during which the cadastral value indicated in line 020 was in effect to the number of months in the tax period.

Line 100 indicates the tax amount, when calculating which you need to take into account the non-zero values ​​of lines 090 and 095.

in line 130 , taking into account the tax benefits reflected in line 120 .

Section 3 (part 2)

Delivery methods

A property tax return can be submitted to the inspectorate:

• on paper (for example, through an authorized representative of the organization or by mail);

• electronically via the Internet. If the average number of employees for the previous year exceeds 100 people, then this year you can submit tax returns only in this way. For newly created or reorganized organizations, the limit of 100 people must be determined based on data for the month of reorganization or creation. The largest taxpayers are also required to submit returns only electronically. They submit reports to interregional inspectorates for the largest taxpayers.

This is stated in paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

Attention: violation of the method of submitting tax reports in electronic form will result in tax liability. The fine is 200 rubles. for every violation. This is stated in Article 119.1 of the Tax Code of the Russian Federation.

Should individual entrepreneurs submit a property declaration?

Individual entrepreneurs on OSN pay property tax on a general basis - regardless of whether it is used in business activities or not. In turn, entrepreneurs are exempt from paying property tax applied in business:

• on the simplified tax system (clause 3 of article 346.11 of the Tax Code of the Russian Federation);
• on PSN (clause 10 of article 346.43 of the Tax Code of the Russian Federation);
• on UTII (clause 4 of article 346.26 of the Tax Code of the Russian Federation).

Exemption of these individual entrepreneurs from tax is a separate type of tax benefit. The entrepreneur must notify the Federal Tax Service of the existence of grounds for it before November 1 of the year for which the tax is paid (clause 7 of Article 407 of the Tax Code of the Russian Federation). For these purposes, a common “preferential” application for all individuals is used in the form approved in Appendix No. 1 to the order of the Federal Tax Service of Russia dated November 14, 2017 No. MMV-7-21 / [email protected]

The benefit in question - like any other - exempts an individual from tax starting from the month in which the benefit was provided or terminated, no matter whether it is full or not (clause 6 of Article 408 of the Tax Code of the Russian Federation). And for those months in which there was no benefit, tax is paid. Therefore, if the individual entrepreneur has not received notification of the tax that must be calculated for the relevant months, he should send a message to the Federal Tax Service about the availability of taxable property.

Individuals who pay property tax regularly deal with another payment to the budget - personal income tax. A separate declaration is also drawn up for it. The average person, who often interacts with the Federal Tax Service on these two taxes, may get the impression that these payments are very similar in essence and, perhaps, even interchangeable. This is absolutely not true - let’s take a closer look at why.