About filling out line 270 of section. 2 declarations and lines 210 of the tax calculation form for advance payment of corporate property tax

What do we rent?

In 2021, we will submit the corporate property tax return for 2020 on a new form. The KND form 1152026 was approved by Order of the Federal Tax Service of Russia dated August 14, 2019 No. SA-7-21 / [email protected] as amended. Order of the Federal Tax Service dated 12/09/2020 No. KI-7-21/ [email protected]
If an organization is exempt from payments of property tax for the second quarter, but submits a declaration in 2021 upon liquidation or reorganization, you must use the old form (Order of the Federal Tax Service of Russia dated 08/14/2019 No. CA [email protected] ). We told you how to reflect tax exemption in it.

When and where do we rent?

The deadline for submitting a property tax return is no later than March 30, 2021.

In general, we submit the annual declaration to the inspectorate at the location of the real estate (clause 1 of Article 386 of the Tax Code of the Russian Federation). You can find out the address and details of the tax office on the Federal Tax Service website.

• If a company has a separate division and has taxable property on its balance sheet, then the declaration is submitted to the inspectorate where the division is registered. The declaration indicates the OKTMO of the area where the unit is located.
• If the real estate is not located where the head office and divisions with dedicated separate balance sheets are located, then separate reports are submitted for the location of such real estate. The reports reflect OKTMO at the location of the property.
• The largest taxpayers report at the place of registration, to their interregional (interdistrict) inspectorate, but with a checkpoint and tax authority code at the location of the property.

For real estate properties that are located in territories under the jurisdiction of different tax authorities, you can submit a single declaration. Select the inspection yourself. [email protected] before March 1 of the year in which the declaration will be submitted .

How to determine the indicator on line 210

With regard to rates on the tax base, which is represented by the book value of the property, the following general rules are established at the level of federal legislation:

• rates are established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2% (clause 1 of Article 380 of the Tax Code of the Russian Federation);
• if the rate is not determined by the law of the region, a rate of 2.2% is applied (clause 4 of article 380 of the Tax Code of the Russian Federation).

In most Russian regions, the maximum rate is 2.2%. But in the Republic of Crimea and Sevastopol it is noticeably lower - 1%.

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Cadastral rates listed in clause 1.1 of Art. 380 of the Tax Code of the Russian Federation, apply only to real estate objects specified in paragraph 1 of Art. 378.2 Tax Code of the Russian Federation.

In theory, a situation is possible when the same property will be located on the territory of two or more regions, each of which has different rates in relation to the balance tax base.

Filling out page 210 contained in the property tax return in such cases has a number of features.

What do we tax?

Real estate reflected on the balance sheet as a fixed asset, if the tax base for it is determined as the average annual cost. Among other things (unobvious cases) of taxation:

• real estate is transferred to other persons for temporary possession, use, disposal;
• transferred to trust management (except for mutual funds);
• included in joint activities;
• received under a concession agreement;
• received by you as a mutual fund management company.

Tax is also imposed on real estate that is located in Russia and belongs to an organization under the right of ownership, economic management, or received under a concession agreement, if the tax base in respect of it is determined as the cadastral value.

The object of taxation is not any movable property, as well as real estate such as land and reservoirs, listed in paragraph 4 of Art. 374 Tax Code of the Russian Federation.

We are not taxed, but are reflected in the declaration as a preferential benefit:

• property used in the main activities of religious organizations, organizations of the penal system, pharmaceutical or public organizations of people with disabilities;
• property of prosthetic and orthopedic enterprises, bar associations, law offices, legal consultations, management companies and participants of the Skolkovo project, INTC, participants, residents or managers of special economic zones;
• federal highways, newly introduced energy-efficient real estate, real estate for hydrocarbon production

The full list of federal benefits is in Art. 381 Tax Code of the Russian Federation. Each region can independently decide what benefits to introduce on its territory, who can apply them and for what property (Article 372 of the Tax Code of the Russian Federation). To find out what benefits apply in your region, contact the inspectorate or look at the official website of the Federal Tax Service.

Codes for tax benefits in section 2

To reflect tax benefit codes in section 2, several lines are provided. They are used depending on whether the property is completely exempt from taxation (line 160), or whether reduced rates are applied to it (line 200), or whether the tax payable to the budget is reduced (line 240). In the commented letter, tax officials reviewed the procedure for filling out lines 160 and 200.

Complete liberation

Specialists from the Federal Tax Service of Russia explained how to fill out line 160 if the company applies the benefit established by clause 25 of Art. 381 Tax Code of the Russian Federation. Let us recall that according to this provision of the Code, movable property registered as fixed assets from January 1, 2013 is exempt from taxation. This benefit does not apply to movable property received as a result of the reorganization or liquidation of companies, as well as the transfer (including acquisition) of objects between interdependent persons.

As of January 1, 2021, the procedure for using this benefit has changed. It is completely transferred to the jurisdiction of the regions. That is, organizations may not tax movable property only if a subject of the Russian Federation has adopted the corresponding law (Article 381.1 of the Tax Code of the Russian Federation).

In subclause 5 of clause 5.3 of the Procedure for filling out the declaration it is stated that on line 160 a composite indicator is indicated: in the first part the tax benefit code is entered, and in the second part - the number, clause and subclause of the article of the law of the subject of the Russian Federation, in accordance with which the corresponding tax benefit is provided . In this case, the second part of the indicator is filled in only if the first part contains the benefit code 2012000. This code is assigned to benefits established by the laws of the constituent entities of the Russian Federation. Please note: code 2012000 is not used for benefits in the form of reduced rates for certain categories of taxpayers and in the form of a reduction in the amount of tax payable to the budget.

Tax service specialists indicated that when declaring the right to a benefit on movable property, line 160 of section 2 of the declaration, organizations must fill out in the following order. In the first part, the code 2012000 is entered, and in the second - the details of the specific law of the constituent entity of the Russian Federation, in accordance with which the corresponding tax benefit is provided. It should also be noted that the second part of the indicator on line 160 is filled out in the following format. For each of the indicated positions, four familiarization spaces are allocated. In this case, the second part of the indicator is filled in from left to right, and if the corresponding attribute has less than four characters, the free spaces to the left of the value are filled with zeros.

In a similar manner, term 160 is filled in if organizations apply the benefits provided for in clauses 21 and (or) 24 of Art. 381 Tax Code of the Russian Federation. Let us recall that according to the specified norms of the Code, objects with high energy efficiency, as well as property located in the Russian part (Russian sector) of the Caspian Sea bottom, are exempt from taxation. From January 1, 2021, the same procedure for their application applies to these benefits as for movable property.

Reduced rates

Subjects of the Russian Federation can establish reduced property tax rates in relation to certain categories of taxpayers or types of property (clause 2 of Article 372, clause 2 of Article 380 of the Tax Code of the Russian Federation). Reduced rate codes are shown on line 200 of section 2 of the declaration.

Tax officials noted that this line is filled in only if the law of a constituent entity of the Russian Federation establishes a reduced rate for a given category of taxpayers for a given property. The structure of line 200, as well as the procedure and format for filling it out, is exactly the same as for line 160. The first part of the indicator contains the tax benefit code (for reduced rates - 2012400), and the second part indicates the details of the relevant law of the constituent entity of the Russian Federation (subclause 9 clause 5.3 Procedure for filling out the declaration).

If a reduced rate is not established in the region, then organizations put a dash on line 200. At the same time, they must fill out line 210 of section 2 of the declaration, which reflects the tax rate established by the law of the constituent entity of the Russian Federation for this category of taxpayers for the relevant property or types of property (subclause 10, clause 5.3 of the Procedure for filling out the declaration).

What sections of the declaration do we fill out?

Submit the declaration as follows:

• Title page and section 1 - always when we submit a declaration;
• Sections 2 and 2.1 - if there is property taxed at the average annual value;
• Section 3 - if there is property taxed at cadastral value.
• Section 4 - if the balance sheet of the parent organization or separate divisions contains movable fixed assets with a residual value greater than zero.

We recommend filling out the declaration in the following sequence: Title page → Section 3 → Section 2 → Section 2.1 → Section 1 → Section 4.

Quickly submit property tax returns and other reports via Extern

Residual value as of December 31 (line 050)

Sometimes an enterprise keeps records of several real estate assets as one inventory item. In this regard, here is what the tax authorities say about filling out line 050 of Section 2.1 of the declaration:

4. Questions in case.

The organization should fill out several blocks of lines 010 - 050 and provide in each the cadastral number of the property if each of several fixed assets has them, which are recorded on the balance sheet in one inventory card with a common initial cost.

But the payer is obliged to provide separate data for each object with a cadastral number. Therefore, in each of the blocks, the corresponding residual value should be indicated in line 050.

Sometimes in accounting, data is reflected in one inventory card with the calculation of one residual value. In this case, the Federal Tax Service considers it appropriate to indicate in line 050 of each block the residual value of the corresponding object, which must be calculated using the following formula:

Do I need to submit zero property tax returns?

If you have taxable objects, but the total tax amount is zero, you need to submit a declaration. In this case, you are a tax payer and must report, despite the fact that the tax is zero.

This happens in two cases:

1. Your property is fully depreciated, its residual value is zero. However, it is taxed at the average annual cost.
2. All your real estate is exempt from tax under federal or regional benefits.

When an organization has no real estate recognized as an object of taxation at all, it is not a taxpayer and does not have to submit a declaration.

What has changed in 2021

A new form has been approved for the property tax return for 2021 (Order of the Federal Tax Service of Russia dated July 28, 2020 No. ED-7-21/ [email protected] ). By the same order, the Federal Tax Service updated the procedure for filling out and the electronic format of the declaration.

Section 1 - two new lines appeared

Line 005 “Taxpayer Attribute”. You need to enter a code from 1 to 3:

• “1” - if the organization pays advance payments later on the basis of Government Decree No. 409 dated 04/02/2020;
• “2” - if the organization pays advance payments later on the basis of regional laws;
• “3” - if the organization pays advances on time.

Line 007 “SZPK sign”. This line is only for organizations that have entered into an Investment Protection and Promotion Agreement (IPPA). Enter one of the codes:

• “1” if the tax (advance payments) is calculated on real estate related to the implementation of the SZPK;
• “2” if the real estate is not associated with the SZPK.

Sections 2 and 3 - new line, benefit and property codes

New line 002 “SZPK Attribute” is needed only for organizations with an investment agreement. Enter “1” in line if the property is related to the execution of the SZPK, “2” if it is not. Each feature requires a separate section 2 and section 3.

New codes for federal and regional benefits related to coronavirus have been approved:

• 2010501 and 2010505 - for small and medium-sized enterprises;
• 2010502 and 2010506 - for socially oriented non-profit organizations;
• 2010503 and 2010507 - for non-profit organizations most affected by the coronavirus;
• 2010504 and 2010508 - for centralized religious organizations.

A special code was introduced for the property of FEZ participants - “14”. It is used for real estate in Crimea and Sevastopol. Indicate the code in line 001, and for each code create its own section 2.

Section 4 - new section with information about movable property

On January 1, 2021, amendments to the Tax Code of the Russian Federation came into force, according to which information about movable property must be included in the property tax declaration. Especially for this, the Federal Tax Service added a new section 4 to the declaration form, “Information on the average annual cost of movable property items recorded on the organization’s balance sheet as fixed assets.” It must be filled out in the declaration for 2021 if the company has such fixed assets on its balance sheet.

The average annual value of property must be indicated for each region. The value of such property, which is listed as a separate division, which has a separate balance sheet, is also reflected here.

At the moment, the fourth section is for reference only, since movable property is still not subject to taxation. But there is a possibility that in the future they will begin to be taxed again, although the Ministry of Finance promises to reduce rates.

Section 1

Section 1 is intended to reflect the total amount of the advance payment that the organization must pay to the budget.

Section 1 should be completed separately regarding the amounts of tax payable to the budget for:

• location of the organization (place of activity of the foreign organization through a permanent representative office);

• the location of a separate division with a separate balance sheet;

• location of real estate. At the same time, take into account the peculiarities of the budget structure of the regions in which the property is located.

In section 1 please indicate:

• on line 010 – OKTMO code according to the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-st. If the OKTMO code value is less than the number of cells allocated for it, put dashes in the last empty cells;

• on line 020 – BCC for property tax;

• on line 030 - the amount of the advance tax payment payable to the budget according to the codes KBK and OKTMO indicated on lines 010–020 of the corresponding block.

Calculate the indicator for line 030 using the formula:

Section 1 must be signed by the head of the organization or other authorized person. It is also necessary to indicate the date of reporting.

This procedure is provided for in paragraph 2.4 of section II and section IV of the Procedure for filling out the calculation of advance payments, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895. Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated May 8, 2014 No. BS-4-11/8876.

An example of filling out the calculation of advance payments for property tax

Alpha LLC is located in Moscow. The organization does not have real estate in other regions. Alpha's accountant is preparing a calculation of advance payments for property taxes for the first quarter of 2021.

The organization’s balance sheet includes property, the tax base for which is determined as: – the average cost of fixed assets for the reporting period; – cadastral value of fixed assets as of January 1 of the reporting period.

The organization’s balance sheet does not include: – fixed assets that belong to the first and second depreciation groups; – movable property that was registered after December 31, 2012.

According to accounting data, the residual value of fixed assets, the tax base for which is determined as the average value of property for the reporting period, is:

For facilities with high energy efficiency, the organization uses the property tax benefit provided for in paragraph 21 of Article 381 of the Tax Code of the Russian Federation.

The organization's real estate includes an administrative and business building included in the list of real estate objects, the tax base for which is the cadastral value. The cadastral value of the building as of January 1 is RUB 781,732,922.80. The residual value of the building as of April 1 is RUB 721,233,421. Building area – 5748.6 sq.m. m. In relation to this object, the organization uses the property tax benefit provided for in paragraph 1 of Article 4.1 of Moscow Law No. 64 of November 5, 2003. The tax base is reduced by the cadastral value of an area of ​​300 square meters. m.

The property tax rate for real estate, the tax base for which is determined as the cadastral value of the property, is 1.3 percent.

When filling out the calculation on the title page, the Alpha accountant indicated the details of the organization, the period for which the calculation is being submitted, as well as code 214, which means that the calculation is being submitted at the location of the organization.

The accountant began filling out the calculation from section II. In it he stated:

• on lines 020–110 – the residual value of property (including preferential property) as of January 1, February 1, March 1, April 1, respectively;

• on line 120 – the average cost of all property for the first quarter:

(RUB 67,650,000 + RUB 66,547,913 + RUB 65,445,826 + RUB 68,789,432): 4 = RUB 67,108,293;

• on line 130 - tax benefit code, in accordance with Appendix 6 to the Procedure for filling out the calculation of advance payments, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895;

• on line 140 - the average cost of preferential property for the first quarter:

(RUB 1,785,310 + RUB 1,652,131 + RUB 1,518,952 + RUB 1,839,471): 4 = RUB 1,698,966;

• on line 170 – the property tax rate for organizations in Moscow is 2.2 percent (Moscow Law of November 5, 2003 No. 64);

• on line 180 – the amount of the advance payment for property tax for the first quarter, calculated using the formula:

(RUB 67,108,293 – RUB 1,698,966) × 2.2%: 4 = RUB 359,751;

• on line 210 - the residual value of all fixed assets as of October 1:

RUR 68,789,432 + 721,233,421 rub. = 790,022,853 rub.

In Section III, the accountant stated:

• on line 010 – OKTMO code according to the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-st;

• on line 014 – cadastral number of the building;

• on line 020 – the cadastral value of the property as of January 1, 2021;

• on line 030 – tax-free cadastral value of the object, calculated using the formula:

RUR 781,732,922.80 : 5748.6 sq. m × 300 sq. m = 40,795,998 rub.;

• on line 040 - in the first part of the indicator - tax benefit code 2012000 (in accordance with Appendix 6 to the Procedure for filling out the calculation of advance payments, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895). The second part of the indicator contains the details of the regulatory act on the basis of which the benefit is used (clause 1 of article 4.1 of the Moscow Law of November 5, 2003 No. 64);

• on line 070 – the property tax rate for organizations in Moscow is 1.3 percent (Moscow Law of November 5, 2003 No. 64);

• on line 090 – the amount of the advance tax payment for the first quarter, calculated using the formula:

(781,732,922.8 rub. – 40,795,998 rub.) × 1.3%: 4 = 2,408,045 rub.

After this, the accountant filled out section I of the calculation, in which he indicated:

• on line 010 – OKTMO code according to the All-Russian Classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-st;

• on line 020 – BCC for property tax;

• on line 030 - the total amount of advance payments, calculated according to the formula:

RUB 359,751 + 2,408,045 rub. = 2,767,796 rub.

On April 29, 2021, the accountant submitted the calculation, signed by the General Director of Alpha Lvov, to the Moscow tax office, with which the organization is registered.

Situation: how to calculate advance payments for property tax on geographically remote real estate? This item was transferred from the branch's balance sheet to the organization's balance sheet in the middle of the year, since the branch's balance sheet was closed.

You need to report separately on geographically remote real estate. In this case, the residual value of the object for those months when it was on the balance sheet of the branch is considered equal to zero.

There are general rules. The tax base for geographically remote real estate is determined separately (clause 1 of Article 376 of the Tax Code of the Russian Federation). And property tax reporting for such an object must also be submitted separately, according to its location. This is provided for in paragraph 1 of Article 386 of the Tax Code of the Russian Federation. But these rules must be applied taking into account the features associated with the “change” of the owner of the property.

As long as the real estate was listed on a separate balance sheet of the branch, the calculations of advance payments for this object were submitted by the branch. And from the moment this property is transferred to the balance sheet of the parent organization, property tax reporting must be prepared by it. The tax office to which calculations should be submitted remains the same - at the location of the geographically remote property.

The question arises: how to correctly calculate the tax base so as not to double the advance payments reflected in the branch’s reporting?

To answer this question, remember that the tax base is the average value of property. The average is for the calendar year, and not for the period of activity of the organization or its separate division with a separate balance sheet (clause 4 of Article 376 of the Tax Code of the Russian Federation). Therefore, when calculating tax (advance payments), you need to take into account the total number of months in the calendar year (in the corresponding reporting period). However, the residual value of taxable property in those months when it was taken into account on the balance sheet of the branch will be equal to zero in the calculation of the parent organization. After all, in fact, the organization did not have this property, which means there was no object of taxation.

An example of how to calculate advance payments for property taxes. In the middle of the year, a geographically remote property was transferred from the balance sheet of the branch to the balance sheet of the organization. The branch's separate balance sheet was closed

Alpha LLC (head office) is registered in Moscow. The organization has:

• a separate division without a separate balance sheet in Moscow;

• branch with a separate balance sheet in Serpukhov, Moscow region. The branch's balance sheet includes a warehouse building located at the location of a separate division.

Property tax rates in Moscow and the Moscow region are 2.2 percent.

In the first quarter, the residual value of taxable items recorded on the balance sheet of the organization’s head office (including the property of the division in Moscow) is:

• as of January 1, 2021 – RUB 1,800,000;
• as of February 1, 2021 – RUB 1,650,000;
• as of March 1, 2021 – RUB 1,500,000;
• as of April 1, 2021 – RUB 1,350,000.

The residual value of the warehouse reflected on the balance sheet of the Serpukhov branch is:

• as of January 1, 2021 – RUB 560,000;
• as of February 1, 2021 – RUB 530,000;
• as of March 1, 2021 – RUB 500,000;
• as of April 1, 2021 – RUB 470,000.

The tax base for property tax for the first quarter of 2021 is equal to:

– for the property of the head office (including the property of a separate division in Moscow):

(RUB 1,800,000 + RUB 1,650,000 + RUB 1,500,000 + RUB 1,350,000): (3 + 1) = RUB 1,575,000;

– on the property of the branch in Serpukhov:

(560,000 rub. + 530,000 rub. + 500,000 rub. + 470,000 rub.): (3 + 1) = 515,000 rub.

The amount of the advance payment for property tax located in Moscow is equal to:

RUB 1,575,000 × 2.2%: 4 = 8663 rub.

The Alpha accountant transferred this amount to the Moscow budget. The calculation of advance payments was submitted to the tax office at the location of the parent organization.

The amount of the advance payment for property tax located in the Moscow region is equal to:

RUB 515,000 × 2.2%: 4 = 2833 rub.

The branch accountant transferred this amount to the budget of the Moscow region. The calculation of advance payments was submitted by the branch to the tax office at the location of the warehouse.

In April, the warehouse was transferred from the balance of the branch in Serpukhov to the balance of the head office of the organization. Since this period, the separate balance sheet of the separate division has been closed.

In the first half of the year, the residual value of taxable items recorded on the balance sheet of the head office of the organization (including the property of the division in Moscow) is:

• as of January 1, 2021 – RUB 1,800,000;
• as of February 1, 2021 – RUB 1,650,000;
• as of March 1, 2021 – RUB 1,500,000;
• as of April 1, 2021 – RUB 1,350,000;
• as of May 1, 2021 – RUB 1,200,000;
• as of June 1, 2021 – RUB 1,100,000;
• as of July 1, 2021 – RUB 1,000,000.

The residual value of the warehouse reflected on the balance sheet of the parent organization is:

• as of January 1, 2021 – 0 rub.;
• as of February 1, 2021 – 0 rub.;
• as of March 1, 2021 – 0 rub.;
• as of April 1, 2021 – 0 rub.;
• as of May 1, 2021 – RUB 440,000;
• as of June 1, 2021 – RUB 410,000;
• as of July 1, 2021 – RUB 380,000.

The residual value of the warehouse reflected on the balance sheet of the Serpukhov branch is:

• as of January 1, 2021 – RUB 560,000;
• as of February 1, 2021 – RUB 530,000;
• as of March 1, 2021 – RUB 500,000;
• as of April 1, 2021 – RUB 470,000;
• as of May 1, 2021 – 0 rub.;
• as of June 1, 2021 – 0 rub.;
• as of July 1, 2021 – 0 rub.

The tax base for property tax for the first half of 2021 was calculated separately by the Alpha accountant:

– for the property of the head office (including the property of a separate division in Moscow):

(RUB 1,800,000 + RUB 1,650,000 + RUB 1,500,000 + RUB 1,350,000 + RUB 1,200,000 + RUB 1,100,000 + RUB 1,000,000) : (6 + 1) = RUB 1,371,429;

– for a geographically remote property (warehouse in Serpukhov):

(0 rub. + 0 rub. + 0 rub. + 0 rub. + 440,000 rub. + 410,000 rub. + 380,000 rub.): (6 + 1) = 175,714 rub.;

– on the property of the branch in Serpukhov:

(560,000 rub. + 530,000 rub. + 500,000 rub. + 470,000 rub. + 0 rub. + 0 rub. + 0 rub.): (6 + 1) = 294,286 rub.

The amount of the advance payment for property tax located in Moscow is equal to:

RUB 1,371,429 × 2.2%: 4 = 7543 rub.

The Alpha accountant transferred this amount to the Moscow budget. The calculation of advance payments is submitted to the tax office at the location of the organization's head office.

The amount of the advance payment for property tax transferred to the balance sheet of the parent organization is equal to:

RUB 294,286 × 2.2%: 4 = 1619 rub.

The Alpha accountant transferred this amount to the budget of the Moscow region. The calculation of advance payments was submitted by the parent organization to the tax office at the location of the warehouse.

The amount of the advance payment for property tax for the period when it was listed on the balance sheet of a separate division is equal to:

RUB 175,714 × 2.2%: 4 = 966 rub.

The Alpha accountant transferred this amount to the budget of the Moscow region. The calculation of advance payments was submitted by the parent organization to the tax office at the location of the warehouse.

There is also an alternative option. If property is removed from the balance sheet of a branch in the middle of the year, then instead of calculating the advance payment, you can submit a property tax return early and pay tax at the location of the branch. The declaration must be submitted at the end of the reporting period in which the property was disposed of. Do this no later than the deadline set for submitting the advance payment calculation. Determine the average annual value of the disposed property for the period from the beginning of the calendar year to the 1st day of the month in which the property was written off from the balance sheet of the branch. Similar clarifications are in the letter of the Ministry of Finance of Russia dated October 26, 2015 No. 03-05-05-01/61337.