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

Legal entities carrying out economic activities are obliged to timely and fully fulfill their obligations to the state budget, including payment of property taxes.

In 2021, there have been some changes in the rules for its calculation. What changes have occurred in the tax base, who is recognized as a taxpayer in this case, how the rates for enterprises have changed, what benefits exist for the payment of this type of mandatory payments and the deadlines for their payment will be discussed in today’s article. In addition, using a specific example, we will try to consider how this type of mandatory payment and the advance amount for it are calculated.

Changes to the tax base in 2021

In the previous year, movable assets accepted by the company on its balance sheet after January 1, 2013 were not subject to taxation. This rule did not apply to assets that the company received from a so-called dependent counterparty. This exception was introduced in order to eliminate cases of artificially lowering the amount payable to the budget through the transfer of assets between friendly companies. This provision ceased to apply on January 1 of that year.

Now, according to Federal Law No. 335-FZ of November 27, 2017 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation,” movable assets of enterprises again began to be included in the taxable base.

In addition, in accordance with the new edition of Article 380 of the said code and Article 381.1. benefits applicable to company assets included in depreciation groups 3-10 no longer apply. However, in relation to assets designated in paragraph 25 of Article 381 of the main fiscal document of Russia, from the date of issue of which no more than 3 years have elapsed, as well as assets that are classified as innovative highly efficient equipment, additional benefits may be applied up to the complete exemption of the company from payment of the designated type of obligatory payments to the budget.

Taxation of dividend income

Income tax for 2021 in the form of dividends is assessed in accordance with clause 3 of Art. 284 Tax Code of the Russian Federation:

1. For Russian organizations - 13% of income received both from residents of the Russian Federation and from foreign companies, as well as income from shares, the rights to which are certified by depositary receipts.
2. For foreign companies – 15% of income received from participation in the capital of Russian organizations.

If a Russian organization owned more than 50% of the authorized capital of the paying company during the year before paying dividends, then income on them is taxed at a rate of 0%. If the payer of dividends is a non-resident company, then it should not be included in the so-called. “black list” of offshore companies (order of the Ministry of Finance of the Russian Federation dated November 13, 2007 No. 108n).

Who are the payers?

According to Article 373 of Chapter 30 of the main fiscal document of the country, which is part of the second document signed by the President of the Russian Federation on August 5, 2000 and which entered into force on January 1, 2001, taxpayers of this type of obligatory payment are recognized as enterprises that own capital recognized as an object of taxation according to Article 374 of the country's main fiscal document.

At the same time, enterprises that have switched to a simplified taxation system and own certain assets are recognized as payers.

Also, some property of companies paying unified agricultural taxes is subject to taxation.

At the same time, the objects of taxation for national companies in accordance with the Tax Code are movable and immovable property, which is recorded on the balance sheet as an asset in accordance with the current accounting procedure.

As for foreign organizations operating on the territory of the Russian state through permanent representative offices, the object of taxation for them is movable and immovable property, which is classified as a fixed asset, as well as property transferred under a concession agreement.

For foreign organizations that do not operate through permanent representative offices in the Russian Federation, the tax base includes real estate owned by these companies and located on Russian territory, as well as real estate received under a concession agreement.

The tax base does not include:

• land plots and environmental management facilities;
• cultural heritage sites;
• nuclear installations used for scientific research;
• icebreakers, as well as nuclear technology service vessels;
• space objects;
• vessels registered in the Russian International Register of Ships;
• property included in 1-2 depreciation groups.

What is it charged for?

When calculating tax, many individual company parameters are taken into account. Not only the industry of activity matters, but also the form of ownership and the size of the authorized capital. Thus, some parameters determine not only the application of the property tax rate, but also the objects of taxation themselves. For example, for domestic companies, the object of taxation is all types of movable and immovable property included in the list of fixed assets. This does not take into account their origin and right of ownership, since leased property also belongs to the fixed assets.

For enterprises with foreign participation, the procedure is slightly different. If a company operates through an official representative office, then all property received on the basis of a concession agreement is taxed.

Quarterly calculations and an annual declaration are submitted as reporting. Quarterly reports are submitted within the next month, and declarations are submitted within 3 months after the end of the year.

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Changes in rates

As for the current rates for this type of payment in 2021, the maximum rate for movable property tax does not exceed 1.1%.

In 2021, organizations operating under a simplified taxation system are also exempt from this type of obligation to the state budget. For them, only real estate that has a cadastral value at the beginning of the reporting period acts as an object of taxation.

In relation to other business entities that are owners of movable property, taxes are calculated in accordance with regional legislation.

The table below shows the maximum rates provided for by the Tax Code of the Russian Federation:

What movable property should be taxed in 2017

In accordance with paragraph 25 of Art. 381 of the Tax Code of the Russian Federation, movable property registered after 01/01/2013 is exempt from property tax (Clause 57, Article 1, Part 5, Article 9 of Law No. 366-FZ). This benefit does not apply to movable property accepted for accounting after:

• liquidation or reorganization of a legal entity;
• acquisition or transfer of property from related parties.

An exception to this list from 2021 is railway rolling stock produced after 01/01/2013.

To find out whether updating the constituent documents of a joint stock company affects the movable property benefit, read the material “Transformation of a JSC into a PJSC: what will happen to the property tax benefit?” .

Thus, in 2021, when calculating the average annual value of property in the tax base, one should take into account (subclause 8, clause 4, article 374, clause 25, article 381 of the Tax Code of the Russian Federation) the cost of movable property that is not included in depreciation groups 1 and 2 , but related to objects:

• registered as OS before 01/01/2013;
• registered as an OS later than 01/01/2013 after the liquidation or reorganization of a legal entity, as well as as a result of acquisition or transfer from related parties, except for railway rolling stock;

To learn about which BCCs should be used in 2017-2018 when making property tax payments, read the article “BCC for property tax in 2017-2018.”

Example of calculating property tax for legal entities and advance payments

We can consider how enterprises and organizations calculate the amount of such obligations to the state budget using a specific example.

Before you begin the calculation, you should decide which property on the organization’s balance sheet is subject to taxation.

Then you should decide whether the company has the right to preferential taxation.

Only after this can you begin to determine the basis for calculating the amount of obligations to the budget, decide on tax rates and calculate the amount.

As for advance payments, they should be paid quarterly. To calculate them, the following formula is used:

• in case of calculation based on the average annual cost = (average cost of fixed assets for the reporting period x tax rate)/4;
• in case of calculation based on cadastral value = (cadastral value of fixed assets x tax rate)/4.

Let us consider in more detail how to calculate the amount of tax on fixed assets of organizations based on the average annual cost.

To determine the tax base in this case, it is necessary to add up the residual value of each property on the 1st day of each month and at the end of the reporting period (in Russian rubles):

• 01. – 120 000;
• 02. – 115 000;
• 03. – 110 000;
• 04. – 105 000;
• 05. – 100 000;
• 06. – 95 000;
• 07. – 90 000;
• 08. – 85 000;
• 09. – 80 000;
• 10. – 75 000;
• 11. – 70 000;
• 12. – 65 000;
• 12. – 60 000.

We calculate the advance tax amount for the 1st quarter of the reporting period:

• tax base = (120,000+115,000+110,000+105,000)/4 = 112,500 rubles;
• advance payment amount = 112,500 x 2.2% = 2,475 rubles.

Then you need to determine the advance amount as of July 1:

• tax base = (120,000 + 115,000 + 110,000 + …+ 90,000)/7 = 105,000 rubles;
• advance payment = 105,000 x 2.2% = 2,310 rubles.

Now you need to determine the amount of the advance payment based on the results of the 3rd quarter:

• tax base for calculation = (120,000 + 115,000 + 110,000 + …+ 75,000)/10 = 97,500 rubles;
• advance payment = 97,500 x 2.2% = 2,145 rubles.

After this, the amount subject to additional payment of property tax for the year is calculated:

• tax base for calculation = (120,000 + 115,000 + 110,000 + …+ 60,000)/13 = 90,000 rubles;
• advance payment = 90,000 x 2.2% = 1,980 rubles.

Deflator coefficient updated

As before, the real estate tax for individuals in 2018 is calculated by the Federal Tax Service of Russia and then sends its amount as part of a single tax notice. At the same time, she takes as a basis for calculations:

• assessment of the object according to the cadastre maintained by Rosreestr (Article 403 of the Tax Code of the Russian Federation);
• inventory value (Article 404 of the Tax Code of the Russian Federation).

The Federal Tax Service uses the deflator coefficient to calculate property tax only in the second case. Based on the order of the Ministry of Economic Development of Russia dated October 30, 2021 No. 579, it is 1.481.

Note that for the period of 2021 its index was slightly lower – 1.425. This means that for citizens who currently pay tax not according to the cadastral value, but according to the inventory value, the amount for 2018 will be greater than for 2021.

The Federal Tax Service of Russia, in a letter dated November 20, 2021 No. BS-4-21/23428, made the corresponding instructions to its settlement and computer center:

Tax benefits

In accordance with Article 381 of Part 2 of the Tax Code, introduced by Federal Law No. 139-FZ of November 11, 2003, the following are exempt from payment:

• institutions and organizations working in the penal system, in relation to those fixed assets that are used to perform the functions assigned to them;
• religious organizations in terms of property used for religious activities;
• national public organizations of people with disabilities, among whose members at least 80% are people with disabilities and their representatives, in terms of fixed assets used to carry out their statutory activities;
• organizations engaged in the production of pharmaceutical products, in terms of fixed assets used for the production of veterinary immunobiological agents aimed at combating the epidemic;
• material objects of enterprises engaged in the production of prosthetic and orthopedic products, etc.

This article of the Tax Code of the Russian Federation contains 26 points indicating enterprises and organizations exempt from paying this type of mandatory payments.

Payment period

According to Article 383 of the Tax Code of the Russian Federation, the amount of the designated type of mandatory payments and the amount of advance payments for it are subject to payment in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.

During the reporting period, taxpayers must pay advance payments to the budget, unless otherwise provided by the legislation of the constituent entities of the Russian Federation. At the end of the reporting period, an additional payment for this tax is made for the year.

Taxpayers are required to submit calculations for the specified tax within a maximum of 30 calendar days after the end of the relevant reporting period.

As for tax returns based on the results of the reporting year, taxpayers are required to submit them no later than March 30 of the year following the expired fiscal period.

Basic version of income taxation and deviations from it

Clause 1 of Art. 284 of the Tax Code of the Russian Federation established the basic rate of income tax in 2021. in the amount of 20%. In the basic version, it is distributed between budgets as follows:

• Russian budget – 2%;
• regional budgets – 18%.

However, from 2021 to 2021, a different order is in force, according to which the federal budget receives 3%, and regional ones - 17%

This deviation is established by the law of November 30, 2016 No. 401-FZ “On Amendments...”.

Also 20% tax is charged:

1. From organizations producing hydrocarbons in a new offshore field.
2. From controlling persons on the profits of controlled foreign companies.

For the last two categories, distribution between budgets does not apply; all 20% of the tax is credited to the federal budget.

Subjects of the Russian Federation have the right to lower rates for crediting to their budgets for certain categories of taxpayers. In general, the “regional” rate can be reduced to 13.5% (in 2017-2020 - to 12.5%), and for residents of special economic zones - to lower values.

In addition, reduced “regional” rates (from 0% to 10%) are applied to organizations participating in regional investment projects (clause 3 of article 284.3 and clause 3 of article 284.3-1 of the Tax Code of the Russian Federation).

Sample of filling out a payment slip for income tax credited to the federal budget in 2021. can be downloaded here.

Other filling options will differ in the purpose of payment (type of budget) and BCC.