Calculation of advance payment for corporate property tax for the 2nd quarter of 2021

General provisions

Companies are required to report on “interim” payments 3 times a year - for 3, 6 and 9 months. The deadline for submitting the form is the 30th day of the month following the reporting period.

Before filling out the calculation, you should find out a number of important nuances:

• the need to submit it in principle, since regional authorities have the right to cancel advances on property taxes on their territory;
• the rate in your region, which is set by the authorities of the subject;
• availability of tax incentives, which allows you to reduce the amount of tax;
• category of property: the method of calculating tax depends on this - by residual or cadastral value;
• cadastral numbers of taxable objects - by their first digits you can understand which territorial inspection the form should be sent to.

How to display property of depreciation groups 1 and 2 for the 1st quarter of 2021 in the calculation

According to the Tax Code of the Russian Federation, depreciation groups of fixed assets 1 and 2 are not considered an object of property tax taxation. They are reflected in the calculation of the advance in line 210 of section 2 at the residual value of the total number of fixed assets of the company. Since the second section indicates only taxable property. But if an organization has fixed assets of only depreciation categories 1 and 2, then a zero is entered in line 210 of the property tax declaration in 2018. It is important to note that depreciation group 1 includes short-lived machinery and equipment with a useful life of 1 to 2 years, while group 2 includes machinery and equipment, transport, inventory, and perennial plantings with a service life of two to three years. Read more about what property property taxes are paid for in the article.

Determination of the tax base

The tax is calculated according to the residual value (Section 2 of the form) or according to the cadastral value (Section 3). We'll look at what this depends on next.

The principle is the same in both cases: the value of the property is multiplied by the tax rate and divided by 4 (by the number of quarters). However, tax bases are calculated differently.

In Sect. 2 for the 3rd quarter of 2021, indicate the residual value of the objects as of the first day of each month, including October 1. Next, calculate the average property value over 10 months. This amount will be the tax base for calculating advances.

Moreover, it can be reduced if the company has preferential property that is not taxed. To do this, you need to calculate its average value for 10 months and subtract it from the average value of all property.

In the second option for calculating tax - based on cadastral value - you should clarify the list of “cadastral” objects approved in the region. If the property (and these are mainly office and retail buildings) is on the regional list, then just put it in Section. 3 cadastral value at the beginning of the year, which will be the tax base.

Example

Radius LLC, operating in Veliky Novgorod, owns an office building, the cadastral value of which is 14,851 thousand rubles. at the beginning of 2021. This will be the tax base for Section. 3.

The residual value of other objects of Radius LLC, which are subject to property tax, and the value of preferential objects are shown in the table:

The tax rate based on cadastral value in Veliky Novgorod is set at 2%. Let's calculate the advance payment for the 3rd quarter for the object based on its cadastral value (Ak):

Ak = KS x 2% / 4 = 14,851 x 2% / 4 = 74.2 thousand rubles.

The tax rate for property with residual value is 2.2%.

Thus, the advance payment for the 3rd quarter on property based on the residual value (Ac) will be calculated as follows:

Ac = (Co - Cl) x 2.2% / 4,

Where:

• Co - average residual value of objects for 10 months:

Co = (78,900 + 76,008 + 75,851 + 79,852 + 78,820 + 77,001 + 76,520 + 75,006 + 73,005 + 71,006) / 10 = 76,197 thousand rubles.

• Sl - average cost of preferential property:

Sl = (10,250 + 10,090 + 9,989 + 11,560 + 11,020 + 10,801 + 10,020 + 9,985 + 9,020 + 8,540) / 10 = 10,127 thousand rubles.

Ac = (76,197 – 10,127) x 2.2% / 4 = 363.4 thousand rubles.

The total advance amount for Radius LLC will be:

A = Ak + Ac = 74.2 +363.4 = 437.6 thousand rubles.

A sample calculation based on our example data can be downloaded here.

Example of filling out the Calculation

We illustrate the technology for filling out the calculation using an example.

On the balance sheet of Nadezhda LLC there is only movable property. The company has no benefits; in the region where the company is located there is no possibility of exemption from taxation of the value of movable objects. The company does not own real estate, the tax base for which is determined based on the cadastral value.

When calculating the advance for the 2nd quarter of 2021, the company takes into account the following:

• The calculation base is the average property value for the first half of 2021.
• To determine the taxable base, the calculation algorithm from clause 4 of Art. 376 Tax Code of the Russian Federation.

The residual value of the property for calculating the basis is indicated below:

Calculation of the taxable base (NBI):

NBI = (5,398,766 +4,890,032 + 4,399,867 + 4,100,388 + 3,877,453 + 3,709,208 + 3,002,877) / 7 = 4,196,941 rub.

The advance amount (A) will be determined by the formula (clause 4 of article 382, ​​clause 13 of article 378.2 of the Tax Code of the Russian Federation):

A = ¼ x NBI x SNI,

where SNI is the NI rate (for movable objects in the region the rate is 1.1%).

A =¼ x 4,196,941 x 1.1% = 11,542 rubles.

For a sample of filling out the Calculation for the 2nd quarter of 2021, see below (it can be downloaded):

Read also

25.07.2018

How to fill out the form

The form, which has been used since the beginning of 2021, was approved by order of the Federal Tax Service of the Russian Federation dated March 31, 2017 No. ММВ-7-21/ [email protected] . He also approved the procedure for completing the calculation (hereinafter referred to as the Procedure). The full version of the form, which all Russian and foreign organizations working through permanent missions are required to submit, consists of the following sections:

1. Title page - contains all the information about the taxpayer and the reporting period.
2. Sec. 1 - reflects the entire amount of tax to be paid into the budget.
3. Sec. 2 - shows the amount of tax, which is calculated based on the average value of the property.
4. Sec. 2.1. — contains information about objects, the tax on which is calculated at the average annual cost.
5. Sec. 3 - shows the amount of tax calculated based on the cadastral value of objects.

If there are no objects that have any characteristic, dashes are placed on the form, but all pages are submitted. The shortened form of the report can only be submitted by foreign companies that do not operate through post-representative offices.

How is movable property taxed in 2018?

From the beginning of 2021, movable property of categories 3-10 of depreciation is accepted for calculation only by decision of the authorities of the constituent entities of the Russian Federation. If the property was registered before 2013, then the value in the tax calculation for property tax for the 1st quarter of 2021 is indicated in section 2. And property registered after 2013 is not subject to tax. Except for those situations where fixed assets were acquired during reorganization or termination of operations, as well as in a transaction with an interdependent party. Movable property is registered in the 2021 property tax declaration in lines 210, 120 and 020-050 at its residual value.

Title page

The design of the title card is practically no different from the design of other reports filled out by organizations for submission to the Federal Tax Service. It includes all the basic information about the taxpayer:

• TIN code.
• Checkpoint code.
• Page number: 001.
• Correction number. If the form is original, “–0” is entered. When the data is clarified, “–1” is entered, and for subsequent clarifications, the number of the submitted version is indicated. When submitting clarifications for periods before 2021, use the form that was valid in that period.
• Reporting period code. In the form for the 3rd quarter of 2021, enter the value “18”.

• Reporting year: value “2018”.
• Code of the tax authority where the taxpayer is registered.
• The code at the location (registration) is entered in accordance with the sign of submission to the tax office. In a standard situation, when an organization submits a form to the Federal Tax Service at its location, the value “214” is entered.
• Full name of the organization.
• Reorganization form. Fill out only when the form is handed over by the legal successor of the company. Codes for this field can be selected in Appendix. 2 to Order.
• TIN/KPP of the reorganized organization: indicate if the previous indicator is completed. They enter the data that the organization had initially.
• Contact phone number in 11-digit format.
• Number of pages. They are entered last, when all pages of the report are completed.
• Taxpayer identification. If he submits the form in person, the value “1” is entered; if through a representative, then the value is “2”.
• Full name.
• The date the form was filled out.
• Name of the document confirming authority. Fill in only if the value “2” is entered in the “Taxpayer Attribute” field.
• The field “To be filled in by a tax authority employee” is not for the report preparer, but for Federal Tax Service employees.

Section 1

Contains summary information on the amount payable to the budget. Filled in after calculating the tax base and the amount payable in the remaining sections. Contains several blocks in which information is entered based on OKTMO codes assigned to the property:

• OKTMO code. They put a code at the location of objects subject to taxation. If the code is less than 11 characters, empty cells are crossed out.
• KBK to which the payment is transferred.
• Calculated tax, which is determined as follows:

Section 2

It is devoted to the calculation of advances based on the average cost of property:

• Page 001 is filled in from Appendix. No. 5 to Order.
• Page 010 is filled in with the OKTMO code, according to which the tax will be paid.
• Data for calculating the average value of property for the reporting period. For the 3rd quarter of 2021, it is necessary to fill out pages 020-110, which contain the residual value of the property according to accounting data as of the 1st day of each month of the year until October inclusive. In gr. 3 indicate the value of the property, and in gr. 4 – cost of preferential objects, if any. If the enterprise does not use the benefit, gr. 4 are not filled in.

• On page 120, the average value of property is calculated by adding all pages 020-110 gr. 3 and dividing them by 10.
• On page 130 indicate the tax benefit code. The second part of the line is filled in only if the first part has the value “2012000”. It contains information about the norm of the regional law (number of article, clause and subclause).
• On page 140 the average cost of the preferential property is indicated, which is calculated by adding all pages 020-110 gr. 4 and dividing them by 10.
• Page 150 is filled out only if the value “02” is entered in line 001. This field contains the share of the book value of the object related to this constituent entity of the Russian Federation.
• Page 160 is filled out if the law of a constituent entity of the Russian Federation establishes a tax benefit in the form of a rate reduction. In the first part of the line, the benefit code 2012400 is indicated, and in the second part - data on the corresponding article of the regional law, similar to page 130.
• Page 170 contains data on the tax rate.
• Page 175 is filled in only regarding the railway property.
• Page 180 shows the total advance amount for the 3rd quarter of 2018, which is calculated by multiplying the difference between lines 120 and 140 by page 170 and dividing the resulting value by 4.
• Page 190 is filled out only if a benefit is established in the region. Indicate the benefit code 2012500, and then - information about the norm of the regional law, similar to pages 130 and 160.
• Page 200 reflects the amount of the tax benefit.
• On page 210 you need to indicate the residual value of fixed assets as of 10/01/2018.

Algorithm for calculating advance payments for property tax

Despite the difference in tax bases, the amount of advance payment due for payment for the next reporting period is calculated using a single formula: as ¼ of the product of the tax base by the tax rate (subclause 1, clause 12, article 378.2, clause 4, article 382 of the Tax Code of the Russian Federation ).

That is, for the average cost, the advance calculation will be as follows:

Asr = Ssr × SNsr / 4,

Where:

Asr - the amount of the advance payment calculated for the average cost;

Ср - average value of property for the reporting period;

СНср - tax rate valid for a base calculated from the average cost.

And the advance payment from the cadastral valuation will be calculated as follows:

Akad = Scad × SNcad / 4;

Where:

Acad - the amount of the advance payment, calculated from the cadastral value;

Scad - cadastral value of property established at the beginning of the accounting year;

SNcad is the tax rate in force for the base, which is a cadastral valuation.

The key provisions of the above algorithm are enshrined in Art. 382 of the Tax Code of the Russian Federation, which prescribes compliance with a number of rules regarding property, the basis for taxation of which is the cadastral valuation. Joint reading of Art. 378.2 and 382 of the Tax Code of the Russian Federation allows these rules to include the following:

• if a cadastral valuation has not been made at the beginning of the year or such a value is established for the first time in the current year, then the basis for the object in it will be the average annual value (subclause 2 of clause 12 of article 378.2);
• if the right obliging the payment of tax (ownership or economic management) on an object with a cadastral valuation arose or was lost in the calculation period, then when determining the base, a coefficient equal to the ratio of the number of full months of existence of the right obliging the payment of tax to the total is taken into account the number of months in the calculation period (clause 5 of Article 382). In this case, the month in which rights to property arose before the 15th or were lost after the 15th will be complete.

The amount of the advance calculated using the formula can be reduced by the amount of the benefit if the region has established one that allows you to reduce the amount of the tax payment itself.

Section 2.1

This contains information about property, the tax on which is calculated based on the average annual value:

• On page 010 indicate the cadastral number.
• On page 020 a conditional number is given in the absence of a cadastral number.
• The inventory number is entered on page 030 if pages 010 and 020 are empty.
• On page 040 indicate the object code in accordance with the OKOF classifier.
• Page 050 contains information about the residual value of the object as of 10/01/2018.

If, as of 10/01/2018, the object was withdrawn for any reason, then Sec. 2.1 is not filled out according to it.

Procedure for submitting the form and paying tax

The form must be submitted within 30 days after the expiration of the reporting period (clause 2 of Article 386 of the Tax Code of the Russian Federation). For the 3rd quarter of 2021, the deadline is October 30, 2018.

Small companies may submit the form on paper. If the number of employees of the organization exceeds 100 people, the calculation must be submitted electronically.

The fine for late provision of payment is 200 rubles (Clause 1, Article 126 of the Tax Code of the Russian Federation). In addition, officials may be fined from 300 to 500 rubles. (Article 15.6 of the Administrative Code).

Tax payment deadlines are not set at the federal level, so be sure to find out what regulations exist in your region.

How to calculate an advance from a cadastral valuation?

The calculation of the advance amount from the cadastral valuation is carried out according to the same formula (the base is multiplied by the rate and divided by 4 - subparagraph 1, clause 12, article 378.2 of the Tax Code of the Russian Federation), however, the base must be determined differently. It is calculated each time object by object and will be equal to the cost of the object established at the beginning of the year. If the object is received or disposed of during the year, then a coefficient is applied to the base that takes into account the number of full months of ownership by the taxpayer. An incomplete month in which the days of ownership constitute more than half of its length will also be considered complete (clause 5 of Article 382).

The size of the base can be influenced by:

• benefits introduced in the region;
• shared ownership of the object;
• belonging of an object to two or more regions.

The tax on objects that have not received a cadastral valuation at the beginning of the year is calculated on the average value for the reporting period (subclause 2, clause 12, article 378.2). But the reverse step (inclusion in the base from the average value for the period of an object that has already received all the grounds for taxation on the basis of a cadastral valuation) is impossible (clause 2 of Article 378.2 of the Tax Code of the Russian Federation), unless the object should not be taxed at this value due to its ownership foreign organization.

A direct reduction of its amount can also be applied to the final result of the calculation, if this is provided for by the law of the region.

A ready-made solution from ConsultantPlus will help you calculate the advance payment for property tax based on the cadastral value. Trial access to the system can be obtained for free.