From 2015, the procedure for taxing movable property with corporate property tax will change.

Introductory information

To begin with, let us remind you that the property tax for individuals still exists.
Issues of its calculation and payment are regulated by the Law of the Russian Federation dated December 9, 1991 No. 2003-1 “On taxes on property of individuals” (hereinafter referred to as Law No. 2003-1). This tax is levied on real estate that is owned by individuals (for example, apartments, residential buildings and dachas). The tax base for calculating this tax is determined based on the inventory value of the property (clause 2 of article 5 of Law 2003-1). However, from January 1, 2015, Law No. 2003-1 is repealed, and a new chapter of the Tax Code “Property Tax for Individuals” comes into effect. One of the main changes introduced by the new chapter of the Tax Code of the Russian Federation will be the transition to calculating property taxes not from inventory, but from cadastral value.

The cadastral value, as a rule, is as close as possible to the market value of the property (since when establishing it, for example, the real estate segment, location, area and year of construction are taken into account). The inventory value may be significantly lower than the market price. Therefore, the tax calculated based on the cadastral value will in most cases be higher.

TAX ADMINISTRATION

Electronic receipt

Starting from January 1, 2015, all,

Those who submit electronic declarations are required to submit to the inspectorate an electronic receipt confirming the receipt of documents from the tax inspectorate: requirements for the submission of documents or explanations, notifications of summons to the inspectorate. The deadline for transmitting the receipt is within six working days from the date the documents were sent by the tax authorities (clause 5.1 of Article 23 of the Tax Code of the Russian Federation).

Blocking accounts

Since 2015, tax authorities have new additional grounds for blocking accounts. So, the account may be blocked if you do not send a receipt to the tax office about the receipt of documents. There is also an innovation - the period when a decision can be made to suspend transactions on accounts due to failure to submit reports is now limited to three years from the expiration of 10 working days after the end of the established period (clause 1, clause 3, article 76 of the Tax Code of the Russian Federation). But at the same time, banks are prohibited from opening both new accounts and deposits for violators (Clause 12, Article 76 of the Tax Code of the Russian Federation).

Desk inspection

The 2015 innovation concerns VAT audits. If contradictions and inconsistencies are identified that indicate an understatement of the tax to be paid or an overestimation of the tax to be reimbursed, tax authorities will request invoices and other documents (including contracts) related to the transactions that have raised doubts (clause 8.1 of Article 88 of the Tax Code of the Russian Federation).

In addition, they can inspect territories, premises, documents and objects not only when identifying contradictions and inconsistencies, but also simply when claiming tax deductions for VAT (clause 1 of article 92, clause 1 of article 91 of the Tax Code of the Russian Federation).

New VAT inspection body

An interregional inspection of the Federal Tax Service for desk control has been established. It will comprehensively monitor VAT payers, identify contradictions in information and their causes, prevent abuse of deductions, give territorial authorities proposals for inspections and organize them.

New type of control

A new section of the Tax Code came into force in 2015 - V.2 “Tax control in the form of tax monitoring” (for large taxpayers).

Control is carried out in the form of electronic information interaction, when tax authorities receive prompt access to taxpayer information systems containing accounting and tax information. The procedure is voluntary. During the monitoring period, the taxpayer is exempt from all types of tax audits.

Uncollectible arrears

New grounds have been legalized for recognizing arrears as hopeless for collection (Article 59 of the Tax Code of the Russian Federation). This is debt as of January 1, 2015, registered with organizations that meet the criteria of an inactive legal entity and are not in bankruptcy proceedings.

Consolidated group agreement

If the agreement (clause 1 of Article 25.1 of the Tax Code of the Russian Federation) or amendments to it on the accession of new group members were registered during 2014, then their effect will begin only on January 1, 2021 (Article 8 of the Law of November 24, 2014 No. 366 -FZ).

Controlled foreign companies and controlling persons

A new chapter 3.4 of the Tax Code - “Controlled foreign companies and controlling persons” - came into force on January 1, 2015. It establishes a procedure for controlling profits earned in offshore companies. The provisions of Chapter 3.4 of the Tax Code of the Russian Federation must be taken into account when calculating the tax base of the controlling person (Article 25.15 of the Tax Code of the Russian Federation).

The responsibility of the controlling person has been established, in particular, a fine of 100,000 for failure to submit financial statements and an audit report along with the declaration (clause 1.1 of Article 126 of the Tax Code of the Russian Federation) and for failure to notify about controlled foreign companies (Article 129.6 of the Tax Code of the Russian Federation). And for not including a share of the profit of a controlled foreign company in the tax base - a fine of 20 percent of the tax amount, but not less than 100,000 rubles (Article 129.5 of the Tax Code of the Russian Federation).

Messages to the tax office

From January 1, 2015, taxpayers are required to report information to the tax inspectorate (clause 2, clause 2, clause 3.1, article 23 of the Tax Code of the Russian Federation):

• on participation in Russian and foreign organizations (if the share of participation exceeds 10 percent);
• on the establishment of foreign structures without the formation of a legal entity, as well as on control over them;
• on controlled foreign companies.

Foreign companies

If a foreign company has real estate that is subject to corporate property tax, then it is obliged to inform the tax office at the location of the real estate about its founders or participants (clause 3.2 of Article 23 of the Tax Code of the Russian Federation).

If a foreign company has accredited branches or representative offices, there is no need to submit applications for registration to the tax office (tax officials will register them themselves based on state register data). For other divisions, an application is required (clause 3 of Article 83 of the Tax Code of the Russian Federation).

Registration at the location of real estate during reorganization

From January 1, 2015, if a company received real estate as a result of reorganization, the tax office will register it on this basis independently, based on data from the Unified State Register of Legal Entities (

clause 5.2 art. 83 of the Tax Code of the Russian Federation).

Tax inspectors will calculate the tax

Property tax is a local tax that will be regulated not only by the Tax Code of the Russian Federation, but also by regulatory legal acts of representative bodies of municipalities and cities of federal significance (Moscow, St. Petersburg and Sevastopol). Local tax officials will calculate the amount of tax and send payment notices to property owners. Since such questions sometimes arise, we immediately note: there is no analogy with personal income tax here; accordingly, neither property owners nor the accounting department at the owner’s place of work will have to calculate the tax.

The tax will be introduced by the constituent entities of the Russian Federation

To introduce a tax, each subject of the Russian Federation will have to: 1) determine the procedure for determining the cadastral value of property; 2) establish a single date from which in the territory of a constituent entity of the Russian Federation the tax base for the tax will be determined based on the cadastral value.

Until these procedures are implemented, the current procedure will be applied to calculate the tax. That is, the tax will be calculated based on the inventory value of the property (Article 402 of the Tax Code of the Russian Federation).

It should be taken into account that the constituent entities of the Russian Federation have the right to introduce a new procedure for calculating tax as early as January 1, 2015. However, to do this, they must adopt and publish the relevant regional law no later than December 1, 2014.

TAXES

Value added tax

Declaration

Starting with reporting for the first quarter of 2015, you must submit a VAT return using a new form. It was approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected]

Now the declaration must include the following information:

• in the purchase book and sales book;
• in the log of received and issued invoices (when activities are carried out on the basis of intermediary agreements in the interests of another person);
• in issued invoices (those who issue VAT invoices to buyers, but are not a taxpayer or are a taxpayer exempt from taxpayer responsibilities related to the calculation and payment of tax, as well as taxpayers when selling goods (works, services), transactions the sale of which is not subject to taxation).

Deadlines for submitting the declaration and paying VAT

Since January 1, 2015 they have been “shifted”. The declaration should be submitted no later than the 25th day of the month that follows the reporting quarter (clause 5 of Article 174 of the Tax Code of the Russian Federation), and the tax should be paid no later than the 25th of the month (clause 1 of Article 174, clause 5 of Article 173 of the Tax Code of the Russian Federation ).

If VAT payers who are required to report electronically submit a VAT return on paper (including an updated one submitted after January 1, 2015), then such a declaration will not be considered submitted (Clause 5 of Article 174 of the Tax Code of the Russian Federation ).

Note!

Submitting a declaration in paper form can lead to negative consequences:

• prosecution under Article 119 of the Tax Code;
• suspension of transactions on accounts on the basis of paragraph 3 of Article 76 of the Tax Code.

Journal of received and issued invoices

From January 1, 2015, VAT payers are not required to keep logs of received and issued invoices (clause 3 of Article 169 of the Tax Code of the Russian Federation). Therefore, when confirming the right to exemption from the duties of a VAT payer, it is not required to submit a copy of the journal of received and issued invoices as part of the documents from January 1, 2015 (clause 6 of Article 145 of the Tax Code of the Russian Federation).

The following are required to keep a log of received and issued invoices in the case of issuing invoices (clause 3.1 of Article 169 of the Tax Code of the Russian Federation of the Tax Code of the Russian Federation):

• intermediaries operating under transport expedition agreements;
• intermediaries operating on their own behalf (under commission agreements or agency agreements);
• developers.

Intermediaries who are not taxpayers and tax agents for VAT or are exempt from paying VAT are now required to submit to the tax office a log of invoices in electronic form through an EDI operator before the 20th day of the month following the expired tax period (clause 5.2 of Article 174 Tax Code of the Russian Federation).

Invoice

Amendments to the rules for filling out invoices were made by Decree of the Government of the Russian Federation dated November 29, 2014 No. 1279 “On amendments to the Decree of the Government of the Russian Federation dated December 26, 2014. 11 No. 1137." From January 1, 2015, principals (principals) and commission agents (agents) can draw up consolidated invoices for the purchase (sale) of goods from several sellers (buyers). Taxpayers have the right to add additional columns and lines to their invoices to indicate additional information.

VAT recovery

The procedure for VAT restoration upon transition to tax exemption from January 1, 2015 has changed (clause 8 of Article 145 of the Tax Code of the Russian Federation):

• if the exemption is applied from the first month of the quarter, then VAT should be restored in the last quarter (tax period) before using the exemption, and not before sending the notification;
• if the exemption is applied from the second or third month of the quarter, then VAT is restored in the quarter from which the exemption is used.

It got worse

From January 1, 2015, VAT previously accepted for deduction on goods (works, services, rights) that will be used in further business activities will now have to be restored not only when switching from the general regime to the simplified tax system or UTII, but also when switching to PSN (Subclause 2, Clause 3, Article 170 of the Tax Code of the Russian Federation).

Got better

From January 1, 2015, the rule on the restoration of VAT on goods (works and VAT on which is accepted for deduction, but which are used in transactions taxed at a zero rate) is excluded (previously this was subparagraph 5 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation).

Tax agents

From January 1, 2015, the buyer of the property of a bankrupt debtor is not a tax agent for VAT - clause 4.1 of Article 161 of the Tax Code of the Russian Federation has become invalid. At the same time, subparagraph 15 of paragraph 2 of Article 146 of the Tax Code of the Russian Federation stipulates that when selling property and property rights of debtors declared insolvent (bankrupt), there is no subject to VAT.

Tax deductions

From January 1, 2015, the deduction is normalized only for entertainment expenses: paragraph 2 of paragraph 7 of Article 171 was excluded. It stated that if, when calculating income tax, expenses are taken into account according to certain standards, then VAT on such expenses is accepted for deduction within the limits of the standards. This means that VAT on expenses normalized for profit tax purposes can be deducted in full from 2015. The restriction remains only in relation to entertainment expenses, since paragraph 1 of paragraph 7 of Article 171 of the Tax Code of the Russian Federation continues to apply. It states that VAT amounts paid on business travel expenses and entertainment expenses that are accepted for deduction when calculating income tax are subject to deductions, and among these expenses only entertainment expenses are normalized.

Got better

From January 1, 2015, VAT tax deductions can be transferred. This is allowed by paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation. Now the deduction can be claimed no later than three years after the taxpayer has registered purchased (imported) goods (work, services) and property rights. Please note: the transfer of the deduction does not apply to those tax amounts that are taken into account in the cost of purchased assets.

Got better

Since 2015, a deduction for “late” invoices can be claimed during the period of acceptance of goods for registration, if the invoice was received at the end of the tax period, but before the deadline for submitting the declaration (paragraph 2, clause 1.1, article 172 of the Tax Code of the Russian Federation).

What property will be taxed?

Tax will be charged on the property listed below (Article 401 of the Tax Code of the Russian Federation):

• House;
• living space (apartment, room);
• garage, parking place;
• single real estate complex;
• unfinished construction project;
• other building, structure, structure, premises.

At the same time, the legislator established that residential buildings that are located on land plots provided for personal subsidiary plots, dacha farming, vegetable gardening, horticulture, and individual housing construction will be classified as residential buildings.

For comparison, we note that the current list of taxation objects does not mention, for example, parking spaces, unfinished construction projects and unified real estate complexes (Article 2 of Law No. 2003-1). That is, the list of taxable objects has been expanded.

Property taxes since 2015

(Federal Law of October 4, 2014 No. 284-FZ “On Amendments to Articles 12 and 85 of Part One and Part Two of the Tax Code of the Russian Federation and Revocation of the Law of the Russian Federation “On Taxes on Property of Individuals”)
PART I Tax Code RF
P. 9.1 Art. 85 Tax Code of the Russian Federation

It has been established that bodies carrying out state technical accounting are obliged annually
before March 1
to submit to the tax authorities at their location
information on the inventory value
of real estate and other information necessary for calculating taxes as of January 1 of the current year.

From January 1, 2015

this provision
is no longer in force
.

LAND TAX

Currently, according to paragraph 2 of Art. 387 Tax Code of the Russian Federation

When establishing land tax,
representative bodies of municipalities
(legislative (representative) bodies of state power of federal cities of Moscow and St. Petersburg)
determine tax rates
within the limits established by Chapter 31 of the Tax Code of the Russian Federation,
the procedure and deadlines for tax payment
.

From January 1, 2015,
the procedure and deadlines for paying taxes
will be established by representative bodies of municipalities (legislative (representative) bodies of state power of federal cities of Moscow, St. Petersburg and Sevastopol)
only for taxpayer organizations
.

From January 1, 2015,
land plots that are part of the common property of an apartment building
are not recognized (
clause 6, clause 2, article 389 of the Tax Code of the Russian Federation
).

Clause 1 Art. 391 Tax Code of the Russian Federation

It has been established that
the tax base
is determined for each land plot as its cadastral value as of January 1 of the year that is the tax period.

In relation to a land plot formed during the tax period

, the tax base in a given tax period is determined as its
cadastral value as of the date of registration
of such a land plot
for state cadastral registration
.

From January 1, 2015, changes in cadastral value

land plot
during the tax period is not taken into account
when determining the tax base
in this and previous tax periods
, unless otherwise provided by
paragraph 1 of Art.
391 Tax Code of the Russian Federation .

Change in cadastral value

land plot
due to the correction of a technical error made by the body
carrying out state cadastral registration when maintaining the state real estate cadastre,
is taken into account when determining the tax base
starting from the tax period in which such a technical error was made.

In case of change in cadastral value

land plot
by decision of the commission for resolving disputes
about the results of determining the cadastral value or by a court decision in the manner established by Art.
24.18 of the Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation”
,
information on the cadastral value
established by the decision of the said commission or a court decision
is taken into account
when determining the tax base
starting from the tax period in which the corresponding application was submitted on the revision of the cadastral value
, but not earlier than the date of entry into the state real estate cadastre of the cadastral value, which was the subject of a challenge.

In accordance with paragraphs
2 clause 5 art. 391 of the Tax Code of the Russian Federation, the tax base is reduced by a tax-free amount
of 10,000 rubles per taxpayer in the territory of one municipal formation (federal cities of Moscow and St. Petersburg) in relation to a land plot owned, permanent (perpetual) use or lifelong inherited possession
of disabled people with disability group I, as well as persons with disability group II, established before January 1, 2004
.

From January 1, 2015

This
benefit applies to disabled people of disability groups
I and II .

No limitation on the period for establishing disability

.

According to Art.
396 of the Tax Code of the Russian Federation, the amount of tax is calculated
at the end of the tax period as a percentage share of the tax base corresponding to the tax rate.

Clause 7 art. 396 Tax Code of the Russian Federation

It has been established that
if

a taxpayer
(
terminates
) during a tax (reporting) period
the right of ownership
(permanent (perpetual) use, lifelong inheritable possession)
to a land plot
(its share),
the calculation of the amount of tax
(the amount of the advance tax payment) in relation to of a given land plot
is carried out taking into account the coefficient
, defined as the ratio of the number of full months during which this land plot was in the ownership (permanent (perpetual) use, lifelong inheritable possession) of the taxpayer to the number of calendar months in the tax (reporting) period.

Currently, if the occurrence

(
termination
) of these rights
occurred before the 15th day
of the corresponding month inclusive,
the full month is taken to be the month in
which these rights arose.

If the occurrence

(
termination
) of these rights occurred
after the 15th day
of the corresponding month;
is taken as a full month
.

From January 1, 2015

This norm is spelled out more clearly and structuredly.

If the emergence of property rights

(permanent (perpetual) use, lifelong inheritable possession) to a land plot (its share)
occurred before the 15th day
of the corresponding month inclusive, or
the termination of the specified right occurred after the 15th day of
the corresponding month,

the month of occurrence (termination) of the specified is taken as the full month rights.

If the emergence of rights

ownership (permanent (perpetual) use, lifelong inheritable possession) of a land plot (its share)
occurred after the 15th day of
the corresponding month or
the termination of the specified right occurred before the 15th day of
the corresponding month inclusive,
the month of occurrence
(
termination
)
of the specified right is not taken into account
when determining the coefficient.

PROPERTY TAX OF ORGANIZATIONS

According to Art. 375 of the Tax Code of the Russian Federation, tax base for property tax of organizations

is defined as
the average annual value of property
recognized as an object of taxation.

From January 1, 2014

There is a rule according to which
the tax base for individual
real estate
is determined as their cadastral value as of January 1 of the year
of the tax period in accordance with
Art.
378.2 Tax Code of the Russian Federation .

Art. 378.2 Tax Code of the Russian Federation

establishes
the specifics of determining the tax base
, calculation and payment of tax
in relation to individual real estate objects
.

The tax base

determined taking into account the features established
by Art.
378.2 of the Tax Code of the Russian Federation ,
as the cadastral value of property
, approved in the prescribed manner,
in relation to the following types of real estate
recognized as an object of taxation:

1) administrative and business centers and shopping centers

(complexes) and premises in them;

2)
non-residential premises
, the purpose of which, in accordance with cadastral passports of real estate objects or documents of technical registration (inventory) of real estate objects,
provides for the placement of offices, retail facilities, public catering facilities and consumer services
, or which are actually used for the placement of offices, retail facilities, public catering facilities and consumer services;

3)

objects of real estate of foreign organizations that do not carry out activities in the Russian Federation through permanent representative offices, as well as objects of real estate of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices.

From January 1, 2015

the tax base is determined as the cadastral value
also in relation to residential buildings and residential premises that are not taken into account on the balance sheet as fixed assets
in the manner established for accounting (
clause 4, clause 1, article 378.2 of the Tax Code of the Russian Federation
).

Let us recall that the features of determining the tax base

based on the cadastral value of real estate objects specified in clauses 1, 2 and 4
must be established by law of the subject of the Russian Federation
.

Moreover, such a law can be adopted only after approval by a subject of the Russian Federation

in accordance with the established procedure, the results of determining
the cadastral value of real estate objects
.

After the adoption of such a law

the transition to determining the tax base in relation to real estate objects specified in paragraphs 1, 2 and 4
as their average annual value is not allowed
.

From January 1, 2015,
changes in the cadastral value
of taxable objects during the tax period
are not taken into account
when determining the tax base in this and previous tax periods.

Change in cadastral value of objects

taxation
due to the correction of a technical error
made by the body carrying out state cadastral registration when maintaining the state real estate cadastre, is taken into account when determining the tax base starting from the tax period in which such a technical error was made.

In the event of a change in the cadastral value by decision of the dispute resolution commission

on the results of determining the cadastral value or a court decision in the manner established by Art.
24.18 of the Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation”, information on the cadastral value established by the decision
of the said commission or by a court decision
is taken into account when determining the tax base starting from the tax period
in which the corresponding application was submitted on the revision of the cadastral value, but not earlier than the date of entry into the state real estate cadastre of the cadastral value, which was the subject of a challenge.

PROPERTY TAX FOR INDIVIDUALS

From January 1, 2015

“On taxes on property of individuals”
becomes invalid .

chapter
32 “Property tax for individuals” of the Tax Code of the Russian Federation
comes into force .

According to Art.
400 of the Tax Code of the Russian Federation, taxpayers of property tax for individuals
are individuals who have the right of ownership of property recognized as an object of taxation in accordance with
Art.
401 Tax Code of the Russian Federation .

Object of taxation

Currently, the following types of property are recognized as objects of taxation:

:
1)
residential building;
2)
apartment;
3)
room;
4)
dacha;
5)
garage;
6)
other building, premises and structures;
7)
share in the right of common ownership of the property specified in clauses 1–6 (Article 2 of Law No. 2003-1).

From January 1, 2015,

the following property

located within a municipality (federal city of Moscow, St. Petersburg or Sevastopol) is recognized as an object of taxation :
1)
residential building;
2)
living space (apartment, room);
3)
garage,
parking place
;
4) a single real estate complex
;
5) an unfinished construction project
;
6)
other building, structure, structure, premises.

At the same time , residential buildings located on land plots

, provided for personal subsidiary farming,
dacha
farming,
vegetable gardening
, horticulture, individual housing construction, are classified
as residential buildings
.

That is, a dacha

will still be considered an object of taxation, but it will relate to residential buildings.

Car parking spaces will now also be taxed.

.

Currently, the objects are under construction

are not subject to taxation.

As explained by the Federal Tax Service of the Russian Federation in a letter dated August 24, 2011 No. ZN-3-11/ [email protected] , Art. 5 of Law No. 2003-1 establishes that the calculation of property tax for individuals is carried out by tax authorities on the basis of data on the inventory value of property transmitted by bodies carrying out state technical accounting.

In accordance with clause 2.2 of the Procedure for assessing buildings, premises and structures owned by citizens

, approved by order of the Ministry of Construction of the Russian Federation dated April 4, 1992 No. 87,

buildings under construction are not subject to
assessment for tax purposes
with the property tax of individuals .

Therefore, the object of unfinished construction

is not subject to assessment for tax purposes and according to Art.
2 of Law No. 2003-1 is not subject to taxation by the property tax of individuals
.

From January 1, 2013

State technical accounting and
calculation of the inventory value
of real estate
are not carried out
.

On the territory of all constituent entities of the Russian Federation, state budgetary institutions subordinate to Rosreestr carry out state cadastral registration

buildings, structures, premises, unfinished construction projects.

From January 1, 2015,
an unfinished construction project
will be
subject to taxation
.

Currently, the specifics of calculating property tax for individuals in relation to property jointly owned by several persons

, defined in Art. 5 of Law No. 2003-1.

However, as noted by the Federal Tax Service of the Russian Federation in a letter dated April 12, 2013 No. BS-3-11 / [email protected] , these provisions do not apply to common property in an apartment building

, since in this case the object of property rights of the owners of premises in an apartment (house) will be an apartment or a room, respectively, and not the entire residential building.

From January 1, 2015, paragraph 3 of Art. 401 Tax Code of the Russian Federation

it is established that

property included in the common property of an apartment building
is not recognized
as an object of taxation .

The tax base

Chapter 32 of the Tax Code of the Russian Federation establishes two options

determination of the tax base:
based on the cadastral or inventory value of taxable objects
.

From January 1, 2015
Art.
402 of the Tax Code of the Russian Federation establishes that the tax base for taxable objects is determined based on
their cadastral value
.

The specified procedure for determining the tax base can be established

regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol)
after approval
by a constituent entity of the Russian Federation in the prescribed manner
of the results of determining the cadastral value of real estate objects
.

As a general rule, the legislative (representative) body of state power of a constituent entity of the Russian Federation must, before January 1, 2020

establish
a single start date for the application
in the territory of this subject of the Russian Federation
of the procedure for determining the tax base based on the cadastral value of taxable objects
.

Note!

Starting January 1, 2021

The tax base for property tax on individuals is

not
based on the inventory value
of taxable items .

If a subject of the Russian Federation approves in the prescribed manner the results of determining the cadastral value of real estate objects, the legislative (representative) body of state power of the subject of the Russian Federation

(
with the exception of
the federal cities of Moscow, St. Petersburg and Sevastopol)
has the right to establish, before November 20, 2014,
a single date for the start of application in the territory of this constituent entity of the Russian Federation of the procedure for determining the tax base for the property tax of individuals based on the cadastral value of taxable objects
from 1 January 2015
.

Regulatory legal acts of representative bodies of municipalities (laws of cities of federal significance) on the introduction in the territories of the corresponding municipalities (cities of federal significance) from January 1, 2015

property tax for individuals must be
published no later than December 1, 2014
.

Note!

If the subject of the Russian Federation does not make a decision

on determining the tax base
based on cadastral value
, then
the tax base
in relation to taxable objects
is determined based on their inventory value
.

However, in relation to administrative and business centers and shopping centers

(complexes) and premises in them, non-residential premises, the purpose of which, in accordance with cadastral passports of real estate objects or documents of technical registration (inventory) of real estate objects, provides for the
placement of offices, retail facilities
, public catering and consumer services, or
which are actually used for the location of offices, retail facilities
, public catering facilities and consumer services
included by constituent entities of the Russian Federation in the corresponding list, the tax base is determined based on the cadastral value
of these taxable objects (
clause 7 of Article 378.2 of the Tax Code of the Russian Federation
).

If a real estate object is formed during the current tax period as a result of the division of the object

real estate or other actions in accordance with the legislation of the Russian Federation with real estate objects
included in the list as of January 1 of the year of the corresponding tax period
, the specified
newly formed
real estate object, provided that it meets the criteria provided for
in Art.
378.2 of the Tax Code of the Russian Federation ,
is subject to taxation at the cadastral value
determined on the date of registration of such an object for state cadastral registration before its inclusion in the list (
paragraph 2 of clause 10 of Article 378.2 of the Tax Code of the Russian Federation
).

The procedure for determining the tax base based on the cadastral value of taxable objects

According to Art. 403 Tax Code of the Russian Federation tax base

is determined in relation to each taxable object
as its cadastral value
, indicated in the state real estate cadastre as of January 1 of the year that is the tax period.

In relation to the taxable object formed during the tax period, the tax base

in a given tax period is determined
as its cadastral value as of the date of registration
of such an object for state cadastral registration.

Change in cadastral value

property object during the tax period
is not taken into account
when determining the tax base in this and previous tax periods.

Change in cadastral value

property
is taken into account
in the same cases as for corporate property tax (
see page 22 of this issue “A-E”
).

Tax deductions

have been established for various taxable items

when determining the tax base based on
the cadastral value
.

Tax base for an apartment

is defined as its
cadastral value reduced
by the cadastral value of
20 sq.
m of total area of ​​this apartment.

Tax base for the room

is defined as its cadastral value
reduced
by the cadastral value of
10 sq.
m area of ​​this room.

Tax base for residential buildings

is defined as its cadastral value
reduced
by the cadastral value of
50 sq.
m of the total area of ​​this residential building.

Tax base for a single real estate complex

, which includes
at least one residential premises
(
residential building
), is defined as its cadastral value
reduced by 1,000,000 rubles
.

Moreover, in case

when applying these tax deductions,
the tax base takes on a negative value
; for the purpose of calculating tax,
such a tax base is taken equal to zero
.

Representative bodies of municipalities (legislative (representative) bodies of state power of cities of federal significance) have the right to increase the amount of tax deductions

.

The procedure for determining the tax base based on the inventory value of the taxable object

If a subject of the Russian Federation fails to make a decision to apply the cadastral value

the tax base
will continue to be determined
for each taxable item
as its inventory value
, calculated
taking into account the deflator coefficient
based on the latest data on inventory value submitted in the prescribed manner to the tax authorities before March 1, 2013.

The ending is in the next issue.

Tax base and tax deductions

The tax base for the tax will be determined in relation to each property as its cadastral value indicated in the state real estate cadastre. However, the new chapter of the Tax Code of the Russian Federation provides for tax deductions. In essence, they represent the values ​​by which the cadastral value of the property is reduced (Article 403 of the Tax Code of the Russian Federation). We have summarized these values ​​in the table.

Reduction of cadastral value when calculating the tax base (tax deductions)

Example Let's assume that the cadastral value of an apartment is 3,330,000 rubles. The cadastral value per square meter of this apartment is 58,421 rubles. In this case, the tax deduction amount will be 1,168,420 rubles. (RUB 58,421 × 20). As a result, the tax base will be equal to RUB 2,161,580. (RUB 3,330,000 – RUB 1,168,420).

We would like to add that the amount of designated tax deductions may be increased by local authorities. As a result of increasing deductions, the tax base may even take a zero value.

Tax rates

The new Article 406 of the Tax Code of the Russian Federation determines tax rates for property tax, which is calculated based on the cadastral value:

• up to 0.1% - for residential buildings and residential premises, unfinished residential buildings, garages and parking spaces;
• up to 2% - for administrative, business and shopping centers, as well as non-residential premises that are used to house offices, retail facilities, public catering and consumer services, as well as facilities whose cadastral value exceeds 300 million rubles;
• up to 0.5% - for other taxable items.

Example If the cadastral value of an apartment is 3,330,000 rubles, the cadastral value of a square meter of this apartment is 58,421 rubles, and the tax base after using the deduction is 2,161,580 rubles, the amount of tax payable will be 2,161.58 rubles. (RUB 2,161,580 × 0.1%).

At the same time, municipalities have the right to change the 0.1% rate established for apartments, houses and garages. Local authorities can increase this rate, but not more than three times, or reduce it to zero.

It is also allowed to establish differentiated rates depending on:

• cadastral or total inventory value of the object;
• type of object;
• its location;
• types of territorial zones within the boundaries of which the taxable object is located.

Tax benefits

The legislator retained tax benefits for property tax for individuals (Article 407 of the Tax Code of the Russian Federation, Article 4 of Law No. 2003-1). Thus, as before, pensioners, disabled people of groups I and II, as well as disabled people since childhood will not pay property tax. Please note that the tax benefit is provided in relation to one taxable item of each type at the choice of the taxpayer. To receive the benefit, you will need to notify the tax authority before November 1 about the objects in respect of which the tax benefit will be applied. If the owner does not send such a notification to the inspectorate, then a tax benefit will be provided for the object with the maximum tax amount.

Rules for calculating tax in the first 4 years and other transitional provisions

It has been established that starting from January 1, 2021, the tax base for property tax for individuals will be calculated throughout the Russian Federation only on the basis of cadastral value. The legislator also introduced a rule that should prevent a sharp increase in the tax burden.

If the amount of tax calculated “in the new way” turns out to be higher than the amount of tax calculated “in the old way”, then in the first four years after the introduction of new rules in the region, the tax will be calculated according to the following formula:

H = (H1 - H2) x K + H2

N - amount of tax to be paid; N1 - the amount of tax calculated “in a new way” (that is, from the cadastral value); N2 - the amount of tax calculated “in the old way” (that is, from the inventory value); K - reduction factor. The coefficient will be:

• 0.2 - first year;
• 0.4 - second year;
• 0.6 - third year;
• 0.8 - fourth year.

In the fifth year, after a new calculation procedure is introduced in the region, the tax will be calculated as described in the examples above.

Calculation of property tax for organizations

The maximum marginal tax rate is 2.2%, calculated from the value of the property subject to taxation. It is worth noting that the amount of tax itself depends on:

• region;
• payer categories;
• type of property;
• tax dates.

Often the actual tax rate in each region is lower than the established marginal tax rate (approximately 1.5%). This is explained by the capabilities of payers and budget needs. By the way, in the capital it is 1.2, although the border is marked at 1.7%. 1.2 x 5,200,000 = 62,400(5,200,000 + 4,900,000 + 4,600,000 + 4,300,000) /4 x ¼ x 2.2% = 26,125

Consequently, the company will have to pay 26.125 thousand rubles. However, we note that for all legal entities from 01/01/16. you will have to make calculations solely based on the cadastral value.

Calculating the tax on residual value involves adding the amounts on the first day of each month, divided by the number of periods, which is multiplied by the effective tax rate. That is, for the above example, the calculation of property tax will look like this:

If property objects are taxed according to cadastral valuation, then the value indicated in the list is simply multiplied by the existing rate. For example, for a Moscow office center worth 5.2 million rubles. you will have to pay 62.4 thousand rubles.