What is the deadline for paying property taxes in 2017-2018?

Who pays property tax

Tax payers are:

1. Organizations using basic tax system. They pay tax on the following property:
   objects (including movable ones) that are on the balance sheet and are listed as fixed assets;
2. residential real estate, which is not recognized as fixed assets.
3. Organizations using special tax regimes of the simplified tax system and UTII. They pay tax:
   from real estate objects specified in paragraph 1 of Article 378.2 of the Tax Code, for which the tax base is calculated based on the cadastral value (for example, shopping centers, administrative centers and premises located in them);
4. from residential real estate, which is not accounted for as fixed assets.
5. Foreign organizations if they own taxable property or under a concession agreement.

About movable property

Tax on movable property recognized as fixed assets is paid only by companies on the special tax base. 2021 was the last year in which they paid it in the same manner. Starting this year, new rules apply. In particular, issues regarding the imposition of taxes on one or another type of movable property and the provision of benefits are resolved at the regional level.

Deadline for submitting the declaration and sanctions

Property tax reporting must be done by March 30 of the year following the reporting year. Thus, for 2017 you need to submit a declaration no later than March 30, 2018 .

Late deadlines may result in sanctions under Article 119 of the Tax Code. This is a penalty of 5% of the tax amount for each full and partial month of delay. The minimum fine is 1 thousand rubles , the maximum is 30% of the tax amount . In addition, the official may receive a penalty in accordance with Article 15.5 of the Administrative Code in the form of a fine in the amount of 300-500 rubles.

Find out about other important reporting deadlines coming up soon.

How do the deadlines for paying property taxes and advance payments differ by region?

If the law of a constituent entity of the Russian Federation does not establish reporting periods for property tax, then in such a region advance payments are not paid (clause 3 of Article 379 of the Tax Code of the Russian Federation). Specific deadlines for payment of both advance payments and the tax itself are determined by regional law (clause 1 of Article 383 of the Tax Code of the Russian Federation).

Example

The Moscow City Law “On Organizational Property Tax” dated November 5, 2003 No. 64 (Clause 2, Article 3) establishes the deadline for payment of advance payments - no later than 30 calendar days from the end of the reporting period.

The regional law of the Leningrad region “On the property tax of organizations” dated November 25, 2003 No. 98-oz (clause 3, article 2) established other deadlines - no later than 35 days after the end of the reporting period.

Unless otherwise established by the law of a constituent entity of the Russian Federation, the period for payment of advance payments is calculated in working days. At the same time, according to paragraphs. 6, 7 tbsp. 6.1 of the Tax Code of the Russian Federation, if the last day of the period falls on a weekend or holiday, the end date of the period is considered to be the next working day (letter of the Ministry of Finance of Russia dated April 10, 2009 No. 03-05-04-01/13).

In accordance with paragraph 2 of Art. 372 of the Tax Code of the Russian Federation, the specific deadlines and procedure for paying tax for the past tax period (year) are determined by regional legislation. If the law of a subject of the Russian Federation does not directly establish the tax payment deadline in calendar days, then it is calculated in working days (Clause 6, Article 6.1 of the Tax Code of the Russian Federation).

Example

The Law of the Krasnoyarsk Territory “On Organizational Property Tax” dated November 8, 2007 No. 3-674 (paragraph 2, clause 2, article 3) establishes the deadline for payment of advance payments - 5 days from the date of submission of reports on advance payments to the tax authority (clause 2 Article 386 of the Tax Code of the Russian Federation). Unless otherwise established, the period is calculated in working days (Clause 6, Article 6.1 of the Tax Code of the Russian Federation).

Consequently, in 2021, in the Krasnoyarsk Territory, advance payments for corporate property tax for the 1st quarter, half-year and 9 months must be paid no later than May 10, August 4 and November 7, respectively (in 2021 no later than May 10, August 6 and 7 November respectively).

Places for submitting the declaration

Organizations submit a property tax report at their location. However, if there are separate units, there are nuances. In particular, if the OP is located in other regions, then the following should be reported:

• at the location of the unit that has its own balance sheet;
• at the location of each property, if they are located in other regions.

Under certain circumstances, a company with separate divisions and property in other regions may report to the Federal Tax Service at its location . In this case, the following conditions must be met:

• the organization does not belong to the category of the largest taxpayers;
• the tax is payable only to the budget of the subject;
• the basis for calculating tax is the book value;
• The tax office allowed this.

The difference between cadastral value and inventory value

The government’s desire to increase revenues to the state budget after the fall in oil prices on the world market forced legislators to radically revise the Tax Code in relation to the scheme for calculating taxes on the property of Russian citizens. By increasing the personal property tax in 2021, the Russian government plans to significantly replenish the budget by increasing the amount of such fees.
The increase in the amount of tax on movable and immovable property of private individuals occurred due to changes in the very mechanism for calculating the amounts collected from private real estate.

The new law on property taxes for individuals 2021 will be based not on the inventory value of the property, but on the cadastral value. Inventory price indicators differ significantly from current market prices downward. Inventory value takes into account:

• time of commissioning of the facility;
• features of construction solutions of the property;
• prices for building materials and construction work.

Cadastral parameters for calculating the value of real estate are based on:

• development of infrastructure adjacent to the facility;
• location of private real estate;
• degree of comfort of private real estate;
• the proximity of its location to important social and public facilities.

If the inventory value almost always remained unchanged, then the cadastral value changes every five years and depends on the level of regional income of each subject of the federation. In fact, the cadastral value of housing is always calculated as the market value and reflects the real current price of the taxable property.

In what form should reports be submitted?

To file a property tax return, standard rules from Article 80 of the Tax Code of the Russian Federation . The following are required to report in electronic format:

• taxpayers from the largest category;
• organizations in which the average number of employees exceeds 100 people for the previous calendar year;
• new companies with more than 100 employees .

All other organizations can independently choose the form of filing the declaration. It can be sent to the TKS inspection, by mail, or submitted in person.

From which private objects will accruals be made?

Over five years, the cadastral value increases by an average of 20% every year. Therefore, private property taxes will always rise. To avoid a sharp increase in tax payments, the legislator has developed so-called reduction coefficients, which decrease immediately after their implementation, and the tax on private property increases, but gradually.

The gradual introduction of the new calculation scheme began in 2014. From 2021, the new tax will be levied in full. For most citizens, such fees will be 0.1% of the market value of their property. Usually these are housing and country houses. The list of taxable objects includes:

• residential buildings and premises;
• unfinished low-rise residential buildings;
• residential complexes;
• outbuildings measuring no more than 50 x 2 m.

When calculating tax fees, it should be remembered that payment is not levied on the entire area of ​​the property, but only on that part of it that is equated to surplus. The new property tax for individuals in 2021 provides for a tax deduction or refund of money with a minimum area of ​​taxable objects.
Thus, owners of privatized living rooms will be able to avoid paying tax for 10 m2. Owners of city apartments are exempt from paying taxes on 20 m2. Owners of private cottages do not have to pay for 50 m2 in their home. All remaining area is taxed as surplus.

When selling an apartment, the owner will first have to pay tax. If the transaction value is less than 1 million, then he is entitled to a refund of the taxes paid.

How to calculate property tax

The base for property tax for legal entities is:

• in the general case - its average annual cost ;
• in relation to real estate objects specified in Article 378.2 of the Tax Code of the Russian Federation - cadastral value .

To determine the average annual cost it is necessary:

• add up the residual value of real estate at the end of each month;
• divide the result by 13.

Next, the average annual or cadastral value is multiplied by the rate. The rate is set by the authorities of the constituent entity of the Russian Federation, but cannot exceed 2.2% .

The result will be the amount of tax payable for the year. If advance payments , they must be subtracted from this amount.

If a legal entity owned the property for less than a full year, tax should be paid only for this period. First, the coefficient is calculated : the number of months of ownership of the object is divided by 12. Next, the tax base is adjusted taking into account this coefficient.

We fill out a declaration on property tax for legal entities

The declaration form and the procedure for filling it out (hereinafter referred to as the Procedure) were approved by order of the Federal Tax Service dated March 31, 2021, number MMV-7-21/ [email protected] . The form consists of a title page and sections 1, 2, 2.1 and 3. The declaration is filled out in relation to the amounts of tax payable according to the corresponding municipal code, that is, in the context of OKTMO .

Next, we'll look at how to fill out each section.

Title page

The title page contains basic information about the taxpayer, the declaration and the tax authority. The following lines are filled in at the top of the sheet:

1. TIN - for an organization it is 10 characters.
2. KPP - indicates the code assigned by the Federal Tax Service at the location of the company, separate division or real estate (if it is in other regions).
3. Tax period - code “34”, corresponding to the year. The exception is companies that are being liquidated or reorganized - they indicate the code “50”.
4. Reporting year — 2021.
5. Submitted to the tax authority (code) - the code of the tax authority is indicated. In this case, the first 2 digits indicate the region, the second - the Federal Tax Service number.
6. At the location (registration) - enter the code “214”, corresponding to the legal entity.
7. Taxpayer - indicate the name of the organization as shown in the following image (full organizational and legal form and name):

   
   Sample of filling out the main details of the declaration

If we are talking about a reorganized / liquidated entity, then it is necessary to fill out the appropriate block that follows the name. In it you need to indicate the TIN/KPP of the organization, as well as the code of the reorganization (liquidation) form :

• 1 - transformation;
• 2 - merger;
• 3 - separation;
• 5 - connection;
• 6 - separation with simultaneous joining;
• 0—liquidation.

Contact phone number - you should indicate a phone number that is available for contact. Indicate the code of the country, city or other locality and telephone number without spaces or other symbols.

The lower part of the title page confirms the accuracy and completeness of the information provided . One of the codes is indicated:

• 1 - if the declaration was signed by the head of the organization;
• 2 - if signed by a representative.

Next you should indicate the full name of the person who signed the declaration :

• head of the organization;
• representative - if this is an individual;
• an authorized representative of a legal entity, if the taxpayer is represented by a legal entity.

In the latter case, in the lines below, you need to indicate the name of the representative company .

Next, indicate the name and details of the document that confirms the authority of the representative.

Filling out the bottom of the title page if the declaration was signed by the director

Section 1

This section consists of line blocks 010-040 . You must fill in as many blocks as OKTMO tax is due. The blocks are filled in like this:

• line 010 displays the OKTMO code;
• line 020 indicates the budget classification code;
• line 030 reflects the positive result of the tax calculation, that is, its amount that is payable to the budget;
• line 040 reflects the tax amount if it turns out with a minus sign (tax to be reduced).

Sample of filling out lines 010-040 of Section 1

Section 2

This section is intended to calculate the average annual value of the property. It should be filled out separately in relation to property:

• located at the location of the organization;
• relating to separate divisions;
• taxed at different rates, and so on.

The full list can be found in paragraph 5.2 of Section V of the Procedure .

The following table contains line-by-line completion of section 2.

Table 1. How to fill out section 2 of the corporate property tax return

Section 2.1

This section contains information about the objects in respect of which Section 2 was completed. It consists of blocks of lines 010-050 , which indicate:

• on line 010 - cadastral number of the object;
• on line 020 - conditional number from the Real Estate Register;
• on line 030 - inventory number (in the absence of cadastral and conditional);
• on line 040 - code OKOF;
• on line 050 - the residual value of the object at the end of the year.

The number of blocks must correspond to the number of taxable properties.

Section 3

The last section of the declaration is intended to calculate property tax, which is calculated based on the cadastral value of the property. Filling out the rows is in the following table.

Table 2. Filling out section 3 of the corporate property tax return

Sample filling

See how to fill out the corporate property tax return for 2021:

• Title page:

• Section 1:

• Section 2:
• Section 2.1:

• Section 3:

If the object is not included in the list before January 1, we pay tax starting from the next year

The rules for paying property tax from the cadastral value have been changed if information about the property was not entered into the register before January 1 (subparagraph “e”, paragraph 57, article 2 of the Federal Law of November 30, 2016 No. 401-FZ).

For objects that are not included in the regional lists before January 1, you need to pay tax at the cadastral value only starting next year. But from January 1, 2021, only administrative and non-residential premises remain on this list. For residential premises, tax, based on the cadastral value, must be paid regardless of when they were included in the list.