Property tax 2021 in Moscow. Benefit saved!!! In 2021, movable property acquired after January 1, 2013 is not subject to property tax.

Benefit for movable property: before and after 2018

According to the general rules, all movable fixed assets that belong to 3 to 10 depreciation groups are taxed. These are, for example, cars, medical furniture, hairdressing chairs.

Movable fixed assets are not taxed only if a constituent entity of the Russian Federation has adopted a law establishing a corresponding benefit. Regions that decide not to extend the exemption from property tax on movable fixed assets have the right to set a tax rate that does not exceed this maximum.

What is considered movable property? – The Federal Tax Service of Russia recommends that you be guided by the letter of the Ministry of Industry and Trade of Russia dated March 23, 2018 No. OV-17590/12

Since 2021, regions have been operating under one of the following options (Federal Law No. 335-FZ dated November 27, 2017):

• exempt movable property from property tax (subject to certain conditions);
• a preferential rate is introduced for all movable property (maximum - 1.1%);
• introduce a combination of these two rules (as in the example given later in the article).

Regions may be among the “silent ones” - then the general procedure applies for the company: movable fixed assets included in depreciation groups 3 to 10, registered after January 1, 2013, are taxed at a rate of 1.1%. There is one exception - for Crimea and Sevastopol the rate is 1%.

Organizational property tax benefits for enterprises of various types of activities

The vast majority of benefits are provided at the federal level.

Fixed assets classified in the first and second depreciation groups are not subject to taxation.

What to do if the region unexpectedly introduced a benefit for movable property from 2021

If your region adopted a movable property benefit during 2018, then, in fact, it was adopted “retroactively.” If you found out about this in the middle of the year, then there is no need to redo the calculation of the advance payment for property tax for previous reporting periods. It will be possible to take into account the benefit for the tax period when submitting the declaration.

If you decide not to redo the calculations taking into account the benefits, then this will not pose any threat during inspections. The overpayment of the advance payment will be taken into account based on the results of the tax period.

An example of how to correctly calculate an advance payment with a benefit and a rate of 1.1%

Condition: average cost of fixed assets 3 -10 depreciation groups for half a year - 50,000,000 rubles, incl. movable property accepted for accounting after January 1, 2013 - 10,000,000 rubles. According to regional law, preferential treatment applies to property from the date of release of which no more than 3 years have passed. The average cost of such property is RUB 2,000,000. The rest of movable property is taxed at a rate of 1.1%. The general tax rate is 2.2%.

• the average value of property taxed at a rate of 1.1% is RUB 8,000,000. (RUB 10,000,000 – RUB 2,000,000);
• advance payment at a rate of 1.1% - 22,000 rubles. (RUB 8,000,000 x 1.1% / 4);
• the average value of property taxed at a rate of 2.2% is 40,000,000 rubles. (RUB 50,000,000 – RUB 2,000,000 – RUB 8,000,000);
• advance payment at a rate of 2.2% - 220,000 rubles. (RUB 40,000,000 x 2.2% /4);
• the total payment amount for the six months is RUB 242,000. (RUB 220,000 + RUB 22,000).

Property tax benefit codes: order of reflection in the calculation and declaration

In the first part, indicate the benefit code in accordance with Appendix No. 6 to the Procedure for filling out the calculation. For example:

• benefit code 2014000 is indicated if the benefit is applied on the basis of an international treaty;
• 2012000, if the benefit is established at the regional level, with the exception of benefits in the form of a reduction in the tax rate (benefit code 2012400) and in the form of a reduction in the amount of tax (benefit code 2012500).

Only when indicating benefit 2012000, fill out the second part of line 130 (160) - the number, paragraph and subparagraph of the article of the regional law that establishes the benefit. For benefits with codes 2012400 and 2012500, do not fill out line 130 (160).

Fill out according to regional legislation.

• in the first part - tax benefit code 2012400;
• in the second part - the article, clause and subclause in the law of the subject of the Russian Federation, in accordance with which the benefit was granted.

If your organization is not one of the taxpayers for whom a benefit in the form of a rate reduction has been established, put a dash in this line.

Fill in only if the law of a subject of the Russian Federation has established a tax benefit for a certain category of taxpayers in the form of a reduction in the amount of tax payable to the budget:

• in the first part of the indicator, indicate the tax benefit code 2012500;
• in the second part - the number, paragraph and subparagraph of the article of the law of the subject of the Russian Federation, in accordance with which the benefit is provided.

Where did benefit code 2010257 go from 2021?

Please note that benefit code 2010257 was used for federal benefits in accordance with clause 25 of Art. 381 Tax Code of the Russian Federation. The federal benefit was valid until January 1, 2021.

From 2021, movable property specified in paragraph 25 of Art. 381 of the Tax Code of the Russian Federation, is exempt from property tax only if regional legislation provides for this benefit. Thus, benefit code 2010257 is no longer used (letter of the Federal Tax Service of Russia dated March 14, 2018 No. BS-4-21 / [email protected] ). Instead, for the benefit for movable property registered after January 1, 2013, code 2012000 is used.

Read more: Consultation with a lawyer on tax law at school

Also in connection with the transfer of benefits from the federal to the regions and under clause 21 of Art. 381 of the Tax Code of the Russian Federation the following codes cannot be used in 2021:

• 2010337 - in relation to newly commissioned facilities with high energy efficiency, in accordance with the List from the Appendix to the Decree of the Government of the Russian Federation of June 17, 2015 No. 600;
• 2010338 - in relation to newly commissioned facilities with a high energy efficiency class, in accordance with the List from the Appendix to the Decree of the Government of the Russian Federation dated December 31, 2009 No. 1222.

Benefit codes for organizations not burdened with property tax

They have benefits for corporate property tax, according to Art. 381 of the Tax Code of the Russian Federation, owners of property used for the implementation of statutory or other functions assigned to them.

Recommendations for accountants on filing property tax reports

When reporting for the tax and reporting periods of 2021, you must know not only federal legislation, but also regional legislation. Particular attention is paid to the coding of benefits that are farmed out to the regions.

We remember that in a number of regions the exemption for movable property has a limited validity period. While legislators are debating whether or not to abolish the collection of property taxes on movable property, an accountant needs to be well versed in the current legislation. And in the context of a rapidly changing property taxation mechanism, you also need to know the legislation for previous years in order to give a competent explanation of your actions to tax authorities during a tax audit.

Additionally on the topic: letter of the Federal Tax Service of Russia dated March 14, 2018 No. BS-4-21/4786 “On recommendations on certain issues of filling out tax reporting forms for corporate property tax”

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Moreover, these benefits are two-level:

• They are partially provided for by the Tax Code of the Russian Federation and apply to all subjects (if this type of tax is established in them). Their action is established automatically and does not require confirmation by local authorities.
• Local benefits valid only in certain regions. Where they are adopted by regional legislators.

This situation is regulated by the federal authorities:

• Article 4 of the property tax law – for individuals.
• Article 56 of the Tax Code - for legal entities.
• Article 372 of the Tax Code gives the subjects of the federation the right to establish local benefits for property taxes.

What are taxable items? Property becomes an object of taxation only when it is placed on the balance sheet of an enterprise (Article 374). These are the fixed assets of the enterprise.

Tax codes of preferential property

For each tax benefit for corporate property tax, coding is provided for accounting and reporting purposes. Appendix No. 6 to the Procedure for drawing up a declaration, approved by order of the Federal Tax Service of Russia dated August 14, 2019 No. SA-7-21 / [email protected] , names the benefits for the property tax of organizations and the codes used to compile the report:

• by book value: lines 160, 200, 230 of section 2;
• cadastral value: 040, 070, 110 section 3.

The coding contains federal and regional types of benefits, which entities have the right to establish independently.

Note! The new declaration form (order of the Federal Tax Service of Russia dated August 14, 2019 No. SA-7-21 / [email protected] ) must be applied starting with reporting for 2019.

We will consider below which codes of benefits for the property tax of legal entities to use when filling out a declaration in each specific case.

Organizational property tax - changes from 2021

Moscow region Unlike Moscow, in the Moscow region, regional authorities extended the movable property tax benefit for 2018–2020. The tax rate has also been reduced in 2021 in relation to:

• public railway tracks in 2021 – up to 1.3%;
• for main pipelines and energy transmission lines – up to 1.9%;
• in relation to real estate objects, the tax base for which is determined as the cadastral value of 1.5%.

St. Petersburg The exemption was retained for movable property, from the date of issue of which no more than three years have passed (Law of November 29, 2017 No. 785-129).

The remaining preferential property must be paid tax at a rate of 1.1%. The rate of property tax for organizations, calculated on the basis of cadastral value, in 2021 remained at the level of 2021 and amounted to 1% (p.

Categories of property exempt from taxation without time limits

Not all property included in the balance sheet of an enterprise as part of fixed assets is the tax base. Taxpayers who are owners have the right to apply benefits for the property tax of organizations (clause 4 of Article 374 of the Tax Code of the Russian Federation):

• water, land, natural resources;
• property under the jurisdiction of federal state and executive authorities used for the needs of defense, security and law enforcement;
• federal cultural objects, historical monuments recognized in the register of the Ministry of Culture of the Russian Federation as national heritage (https://www.mkrf.ru/ais-egrkn/);
• installations, storage facilities for radioactive and nuclear substances used for scientific purposes;
• nuclear icebreakers, technical service vessels, space installations.

The owners of the mentioned real estate objects, as well as items of movable property, have the right to use the corporate property tax benefit continuously.

Organizational property tax benefits

Similar clarifications are given in letters of the Federal Tax Service of Russia dated December 20, 2017 No. BS-19-21/327 and the Ministry of Finance of Russia dated December 22, 2017 No. 03-05-04-01/85757. Thus, movable property registered on 01/01/2013 as fixed assets is subject to property tax as follows from 01/01/2018:

• Option 1: On the territory of a constituent entity of the Russian Federation, an appropriate law has been adopted, which confirms the tax benefit for property tax in relation to movable property registered on January 1, 2013;

• Option 2: On the territory of a constituent entity of the Russian Federation, a corresponding law has been adopted; movable property registered on January 1, 2013 is subject to property tax at the rate determined by the law of the constituent entity of the Russian Federation, and the rate cannot exceed 1.1% in 2018;
• Option 3: The relevant law has not been adopted on the territory of the constituent entity of the Russian Federation.

How to fill out a corporate property tax return

If an organization is exempt from paying tax (advance payment) for the period of ownership of property from April 1 to June 30, 2020, then:

If an organization is exempt from paying property tax for the 2nd quarter. 2021, and the law of the region for this category of taxpayers establishes a benefit in the form of a reduction in tax payable, then:

Corporate property tax – new for 2018

Benefit code 2012000 After the “/” sign, indicate from left to right the number, clause and subclause of the article of the regional law that establishes the benefit. It does not matter if the structural units of the article are named differently (instead of a subparagraph - a paragraph, instead of a paragraph - a part).

For each structural unit, four familiar places are allocated. Fill in empty spaces with zeros. Example 1. The region has established a benefit. An organization in Moscow uses a benefit for movable property.

The benefit was preserved on the basis of clause 31, part 1, art. 4 regional laws. Line 130 of section 2 must be filled out as follows: 2012000/000400010031.

Example 2. The region did not accept the benefit. In these regions, tax for 2018 must be paid at a rate of 1.1%. In line 170 of section 2 of the calculation, indicate the rate of 1.1, do not fill in lines 130 and 160.

Example 3. The region has set a reduced rate for 2021. In a number of regions, the benefit was not retained, but instead a reduced rate was established.

Using benefit 2010257 as an example

Let us consider in more detail the use of benefit code 2010257 for corporate property tax as an example.

Residual value of fixed assets in the organization on the first day of each month of the reporting period for which a property declaration is drawn up:

The tax rate for an organization is 2.2%

Let's do the calculation:

• the average cost of fixed assets for the six months is 1,590,000 rubles. (1,650,000 +1,630,000 + 1,610,000 + 1,590,000 + 1,570,000 + 1,550,000 + 1,530,000) /7;
• the average cost of preferential property for the six months is 690,000 rubles. (720,000 + 710,000 + 700,000 + 690,000 + 680,000 + 670,000 + 660,000)/7;
• the amount of the advance payment for the six months is 19,800 rubles. (1,590,000 - 690,000) * 2.2%.

A sample of filling out a property tax return using benefit 2010257 is attached in Excel and PDF format.

BuhSpravka46.ru

The Federal Tax Service in Letter dated March 14, 2018 N BS-4 21/ [email protected] summarized recommendations for filling out property tax reports. Let's consider the nuances of reflecting the benefit code for movable property registered since 2013. The recommendations relate to the declaration, but are also quite applicable when drawing up calculations.

Situation 1. The region has established a benefit that allows you not to pay tax on movable property in 2021

In line 130 of section 2 of the calculation for the first quarter, you cannot indicate code 2010257, which was used to designate the benefit under clause 25 of Art. 381 Tax Code of the Russian Federation. After all, the benefit is no longer federal; its fate is decided by the regions.

Instead of code 2010257, enter code 2012000. After the “/” sign, indicate from left to right the number, clause and subclause of the article of the regional law that establishes the benefit. It’s okay if the structural units of the article are named differently (instead of a subparagraph - a paragraph, instead of a paragraph - a part). For each structural unit, four familiar places are allocated. Fill in empty spaces with zeros.

Example. The organization in Moscow continues to enjoy benefits for movable property this year. The benefit was preserved on the basis of clause 31, part 1, art. 4 regional law.

Line 130 of Section 2 must be filled out, arranging the details of the article of the regional law in the following order: article number (4), part number (1), paragraph number (31).

Situation 2. The region has set a reduced, including zero, rate for 2021

In a number of regions, benefits under clause 25 of Art. 381 of the Tax Code of the Russian Federation was not retained, but instead a reduced rate was established. For example, in the Tula region in 2018 it is 0.55%, and in the Moscow region - 0%.

do not need to fill out line 160 of section 2 of the calculation “Tax benefit code (established in the form of a reduction in the tax rate) . The exception is taxpayers of the Tyumen region. Only in this region was the reduced rate introduced precisely as a benefit.

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What other news is important for an accountant to know?

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Situation 3. The region has not decided the fate of the federal benefit for movable property

Most regions have not adopted laws on how to tax property from clause 25 of Art. 381 Tax Code of the Russian Federation. In these regions, tax for 2021 must be paid at a rate of 1.1%. Such explanations were given by the Federal Tax Service and the Ministry of Finance.

In line 170 of section 2 of the calculation, indicate the rate of 1.1, do not fill in lines 130 and 160.

We recommend that you look at the review “Cancellation of the federal benefit for movable property: who pays tax and at what rates in 2021” in ConsultantPlus. Search: federal movable benefit 2018.

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736July 16, 2018

If you enter the wrong property tax benefit code, tax authorities may decide that the company did not declare the benefit. They will require you to pay additional property taxes and penalties.

Association of International Road Carriers

Thus, if in a constituent entity of the Russian Federation the benefit under paragraph 25 of Article 381 of the Code has been extended in 2021, then when declaring the right to this benefit, the organization must indicate a composite indicator in line with code 160 of Section 2 of the Declaration, the first part of which is 2012000 , and the second - the details of a specific law in the format specified in subclause 5 of clause 5.3 of the Procedure. In a similar manner, the line indicator with code 160 of Section 2 of the Declaration is filled in if benefits under paragraphs 21 and (or) 24 of Article 381 of the Code are applied in a constituent entity of the Russian Federation starting from the tax period of 2021 in the manner prescribed by Article 381.1 of the Code. 6. On the procedure for reflecting in section 2 of the Declaration the codes of tax benefits established in the form of lowering tax rates in relation to certain types of property.

Code of benefit for movable property in the calculation of property tax for the 1st quarter

If an appropriate law has been adopted on the territory of a constituent entity of the Russian Federation, which confirms the tax benefit for property tax in relation to movable property registered on January 1, 2013, the property is exempt from taxation in accordance with paragraph 25 of Article 381 of the Tax Code of the Russian Federation. For such property, from 01.01.2018, in the property tax declaration, as well as in the calculation of the advance payment for the corporate property tax, a rate of 1.1% and a benefit with code 2010257 “Movable property accepted for registration in the Russian Federation from January 1, 2013” ​​are indicated. as fixed assets, with the exception of the following movable property items 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 this Code.”

Read more: If twins are born, is maternity capital provided?

Property tax benefit code 2010257

Fixed assets accepted and put into operation in any organization on the basis of ownership become subject to taxation.

Benefit code 2010257 is taken into account in tax calculations for advance payments from January 1, 2015, since no change was made to the declaration, the Federal Tax Service clarified the application of the benefit in a letter dated December 2, 2014 N BS-4-11/ [email protected]

Until January 2015, movable property accepted as fixed assets on January 1, 2013 is not recognized as an object of taxation for property tax (subclause 8 of clause 4 of Article 374 of the Tax Code of the Russian Federation). The exception is the OS obtained as a result of:

• liquidation of a company or reorganization of a legal entity;
• acquisition, transfer of property between related parties, except for trains produced after January 1, 2013 from 2017.

The application of the benefit (clause 25 of Article 381 of the Tax Code of the Russian Federation) from 2021 depends on the decision to apply the benefit in the region, in accordance with Article 381.1 of the Tax Code of the Russian Federation.

The tax benefit code for corporate property tax – 2010257 is shown in Section 2 on line 160 of the tax calculation for advance payments.

The ability to apply tax benefits (federal, regional) does not relieve one from the obligation to submit a property tax return to the tax service, in accordance with Order of the Federal Tax Service of November 24, 2011 N ММВ-7-11/895.

The basis for using benefit 2010257 in an organization are acts of acceptance and transfer of fixed assets and an inventory card for property, confirming the data on movable property recorded on the balance sheet.

Benefits for corporate property tax

Taking into account the above, in case of filling out section 2.1 of the Declaration in relation to fixed assets, the coding of which was carried out with nine-digit codes according to Classifier OK 013-94 (approved by Decree of the State Standard of the Russian Federation dated December 26, 1994 N 359, no longer in force on January 1, 2021 due to the publication order of Rosstandart dated December 12, 2014 N 2018-st), it is recommended to fill out lines with codes 040, taking into account the specified provisions of paragraph 2.4 of the Procedure, without taking into account the separators in the form of dots. In a similar procedure, you should fill out the lines with code 040 in section 2.1 of the tax calculation form for the advance tax payment. 4. Questions about filling out the line with code 050 of section 2.1 of the Declaration in the case of recording several real estate items as one inventory item. According to paragraph. For example, if land transferred for defense needs is used for other purposes or is provided for rent, a tax will be charged on it. All these limitations must be taken into account. Is there an exemption from property tax for individual entrepreneurs and LLCs under special regimes? Yes, it exists. Among those who are exempt from property tax are organizations and individual entrepreneurs with special regimes. In this case, the following conditions must be met: No. Condition IP Organization 1 The tax regime chosen is the simplified tax system, unified agricultural tax, UTII or patent (only for individual entrepreneurs) 2 The property is used within the framework of entrepreneurial activity As the property of the company 3 Special conditions Available documents confirming the use of property in work (lease agreement, agreement with suppliers, payment documents, etc.)

Updated tax return for corporate property tax

(Order of the Federal Tax Service of the Russian Federation dated July 28, 2020 No. ED-7-21/ [email protected] “On amendments to the annexes to the order of the Federal Tax Service dated August 14, 2019 No. SA-7-21/ [email protected] “On approval the form and format for submitting a tax return for the property tax of organizations in electronic form and the procedure for filling it out, as well as on the invalidation of orders of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/ [ email protected] and dated October 4, 2018 No. ММВ-7-21/ [email protected] ", registered with the Ministry of Justice of the Russian Federation on September 02, 2020 N 59615)

From November 3, 2021, an updated tax return form for corporate property tax will come into effect.

The new tax return form is applied starting with the submission of reports for the 2020 tax period .

The Federal Tax Service of the Russian Federation in Information dated August 12, 2020 explained that the updates are related to the identification of categories of taxpayers applying acts of the Government of the Russian Federation or the highest executive bodies of state power of the constituent entities of the Russian Federation, which have postponed the deadline for paying taxes ( advance payments on it ) during 2020 within the framework of measures to support the economy due to the spread of COVID-19 .

The declaration also added a sign of calculating the amount of tax by the person who entered into an agreement on the protection and promotion of investments .

This will make it possible to implement the conditions for stabilizing the rules of taxation of the organization’s property for the period of validity of the specified agreement.

Since a number of organizations were exempt from paying tax for the second quarter of 2021, the list of tax benefit codes reflected in the declaration has expanded .

Including for organizations included on the basis of tax reporting for 2021 in the unified register of small and medium-sized businesses that operate in sectors of the economy most affected by the spread of coronavirus infection.

Section 1 of the declaration

Section 1 of the declaration is completed in relation to the amount of tax payable to the budget at the location of the organization (the place of activity of the foreign organization through a permanent representative office), the location of the real estate in accordance with clause 1.6 of the Procedure for filling out the tax declaration.

Clause 4.2 of the Procedure in the new edition establishes that the taxpayer’s attribute is indicated on the line with code 005 .

Wherein:

– if the taxpayer applies regulatory legal acts of the Government of the Russian Federation, providing for the period from January 1 to December 31, 2021 ( inclusive ) for the extension of the deadlines for payment of advance tax payments established by the legislation of the constituent entities of the Russian Federation on taxes and fees , - indicator “1” is indicated ;

– if the taxpayer applies regulatory legal acts of the highest executive bodies of state power of the constituent entities of the Russian Federation, providing for the extension of the tax payment deadlines (advance tax payments) established by the legislation of the constituent entities of the Russian Federation during the period from January 1 to December 31, 2020 (inclusive) , – sign “2” is indicated. ;

– if the taxpayer does not apply the specified regulatory legal acts, – indicator “3” .

Each block of lines with codes 007 – 040 indicates :

1) on the line with code 007, the indicator of the calculation of tax amounts by the taxpayer who has entered into an agreement on the protection and promotion of capital investments (hereinafter referred to as the SZPK), included in the SZPK register, provided for by the Federal Law of 04/01/2020 No. 69-FZ “On the Protection and Promotion of investments in the Russian Federation” , applying the provisions of clause 4.3 of Art. 5 Tax Code of the Russian Federation .

Wherein:

– if the amounts of tax (advance tax payments) are calculated in relation to real estate objects related to the implementation of the SZPK , – indicator “1” ;

– if the amounts of tax (advance tax payments) are calculated in relation to real estate objects not related to the implementation of the SZPK , – indicator “2” .

Section 2 of the declaration

Section 2 of the declaration is filled out by Russian organizations and foreign organizations operating in the Russian Federation through permanent missions.

Section 2 of the declaration is completed separately in relation to estate benefited from a specific tax benefit ( with the exception of a tax benefit in the form of a reduction not only in the amount of tax, but also in the advance payment of tax payable to the budget, and a tax benefit established in the form of a reduction in the tax rate). .

And:

– in relation to real estate recorded on the balance sheet of an organization - a participant in a free economic zone, created or acquired for the purpose of fulfilling an agreement on the conditions of activity in a free economic zone and located on the territory of this free economic zone;

– in relation to real estate objects of the taxpayer applying the provisions of clause 4.3 of Art. 5 of the Tax Code of the Russian Federation related to the implementation of the SZPK ;

– in relation to real estate objects of the taxpayer applying the provisions of clause 4.3 of Art. 5 of the Tax Code of the Russian Federation , not related to the implementation of the SZPK .

If Section 2 of the declaration with code 14 is filled out on the line “ Property type code (line code 001)” by an organization with which the agreement on the conditions of activity in the free economic zone was terminated by a court decision, on the line with code 160 .

It has been established that lines with codes 230 and 240 are filled in only if a tax benefit for a certain category of taxpayers ( advance tax payment ) payable to the budget.

If the first part of the line with code 230 indicates the code of a tax benefit established by the law of a constituent entity of the Russian Federation in the form of a reduction in the amount of tax payable to the budget (2012500), the second part of the indicator indicates the number or letter designation of the corresponding structural unit (article, part, paragraph , subparagraph, paragraph, other) of the law of the subject of the Russian Federation, which established the tax benefit.

For each indicated structural unit (position) 4 familiar spaces , while filling is carried out from left to right and, if the attribute has less than four characters, the free familiar spaces to the left of the value are filled with zeros.

An example of filling is given in paragraph. 5 clause 5.3 of the Procedure .

The line with code 240 indicates the amount of the tax benefit, which reduces the amount of tax payable to the budget .

For example , if the law of a constituent entity of the Russian Federation establishes a tax benefit for a given category of taxpayers in the form of payment to the budget of 80% of the amount of calculated tax, then the value for the line with code 240 should be calculated as the value of the line with code 220 × (100 – 80): 100.

If an organization, in accordance with Federal Law No. 172-FZ of June 8, 2020 “On Amendments to Part Two of the Tax Code of the Russian Federation,” is exempt from the obligation to pay tax ( advance payment ) for the period of ownership of the taxable object from April 1 to June 30, 2021 , then:

– in the first part of the line with code 230, one of the tax benefit codes is indicated in accordance with Appendix No. 6 to the Procedure (2010501, 2010502, 2010503, 2010504);

– in the second part of the indicator zeros are indicated;

– line with code 240 indicates the calculated amount of the advance tax payment for the period of ownership of the taxable object from April 1 to June 30, 2020 .

If an organization, in accordance with Law No. 172-FZ, is exempt from fulfilling the obligation to pay tax (advance tax payment) for the period of ownership of the taxable object from April 1 to June 30, 2021, and the law of a constituent entity of the Russian Federation establishes a tax benefit in the form of a reduction for this category of taxpayers tax payable to the budget :

– in the first part of the line with code 230, one of the tax benefit codes is indicated in accordance with Appendix No. 6 to the Procedure (2010505, 2010506, 2010507, 2010508);

– the second part of the indicator indicates the number or letter designation of the corresponding structural unit (article, part, clause, subclause, paragraph, other) of the law of the subject of the Russian Federation, which established a tax benefit in the form of a reduction in the amount of calculated tax payable to the budget;

– line with code 240 indicates the calculated amount of the tax benefit ( including taking into account the amount of the advance payment for the period of ownership of the taxable object from April 1 to June 30, 2020 ).

In case of filling out Section 2 with marks 01, 02, 03, 05, 07, 08, 09, 10 and 14 on the line “Property type code (line code 001)” on the line with code 260, the difference between the values ​​of lines with codes 220 and 240 is indicated .

If the value calculated in this way for the line with code 260 is less than zero, a zero value is indicated for the line with code 260.

Section 3 of the declaration

Section 3 of the Declaration is completed:

– Russian and foreign organizations in relation to real estate objects, the tax base in respect of which is recognized as cadastral value ;

– foreign organizations in relation to real estate objects of organizations that do not operate in the Russian Federation through permanent representative offices;

– foreign organizations in relation to real estate objects not related to the activities of foreign organizations in the Russian Federation through permanent representative offices.

It has been established that the line with code 002 indicates the application by the taxpayer who concluded the SZPK of the provisions of clause 4.3 of Art. 5 Tax Code of the Russian Federation .

Wherein:

– if Section 3 is completed in relation to real estate related to the execution of the SZPK, – indicate sign “1”;

– if Section 3 is filled out in relation to real estate not related to the execution of the SZPK, sign “2” is indicated.

If Section 3 of the declaration is completed in relation to a real estate property , with the exception of premises , code “1” is indicated in the line with code 014 .

If Section 3 of the declaration regarding premises , code “2” is indicated .

For tax benefits established by the law of the Russian Federation in the form of a reduction in the tax rate (hereinafter referred to as tax benefit code 2012400), in the form of a reduction in the amount of tax payable to the budget (hereinafter referred to as tax benefit code 2012500), as well as for tax benefits with codes 2010501 - 2010508 line with code 040 is not filled in .

On the line with code 090, in the event that an organization acquires ( terminates ) during the tax period the right of ownership of a real estate object in respect of which Section 3 of the declaration is being filled out, the Kv coefficient is indicated, defined as the ratio of the number of full months during which this real estate object was owned by the organization in the tax period, by the number of months in the tax period.

In the case of ownership of real estate during the entire tax period, 1 is indicated on line with code 090 .

The value for line code 090 is given as a decimal fraction accurate to ten thousandths.

Lines with codes 110 and 120 are filled in only if a tax benefit is established for a certain category of taxpayers in the form of a reduction in the amount of tax (advance tax payment) payable to the budget.

It has been established that if the first part of the line with code 110 the tax benefit code established by the law of a constituent entity of the Russian Federation in the form of a reduction in the amount of tax payable to the budget (2012500), the second part of the indicator indicates the number or letter designation of the corresponding structural unit (article part, clause, subclause, paragraph, other) of the law of a constituent entity of the Russian Federation, which establishes a tax benefit.

For each indicated structural unit (position), 4 familiar spaces are allocated, while filling is carried out from left to right and, if the attribute has less than four characters, the free familiar spaces to the left of the value are filled with zeros.

An example of filling is given in paragraph. 5 clause 5.3 of the Procedure.

The line with code 120 indicates the amount of the tax benefit, which reduces the amount of tax payable to the budget.

It has been established that if an organization, in accordance with Law No. 172-FZ, is exempt from fulfilling the obligation to pay tax (advance tax payment) for the period of ownership of the taxable object from April 1 to June 30, 2021 , then

– in the first part of the line with code 110, one of the tax benefit codes is indicated in accordance with Appendix No. 6 to the Procedure (2010501, 2010502, 2010503, 2010504);

– in the second part of the indicator zeros are indicated;

– line with code 120 indicates the calculated amount of the advance tax payment for the period of ownership of the taxable object from April 1 to June 30, 2020 .

If an organization, in accordance with Law No. 172-FZ, is exempt from fulfilling the obligation to pay tax (advance tax payment) for the period of ownership of the taxable object from April 1 to June 30, 2020, establishes a tax benefit in the form of a reduction for this category of taxpayers amount of calculated tax payable to the budget , then:

– in the first part of the line with code 110, one of the tax benefit codes is indicated in accordance with Appendix No. 6 to the Procedure (2010505, 2010506, 2010507, 2010508);

– the second part of the indicator indicates the number or letter designation of the corresponding structural unit (article, part, clause, subclause, paragraph, other) of the law of the subject of the Russian Federation, which established a tax benefit in the form of a reduction in the amount of calculated tax payable to the budget;

– line with code 120 indicates the calculated amount of the tax benefit (including taking into account the amount of the advance payment for the period of ownership of the taxable object from April 1 to June 30, 2021).

The line with code 130 reflects the calculated amount of tax payable to the budget for the tax period, determined as the difference between the values ​​of lines with codes 100 and 120.

It has been established that if calculated in this way for the line with code 130 is less than zero the zero value is indicated for the line with code 130 .

Appendix No. 6 contains tax benefit codes .

The list of tax benefit codes has been expanded: