Taxation of movable property: history of the issue
From January 1, 2015, fixed assets included in depreciation groups 1 and 2 of the Classification of fixed assets approved by the Government of the Russian Federation ceased to be recognized as objects of taxation (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation).
At the same time, other objects of movable property are subject to taxation. Moreover, since 2015, such an object has also included property acquired after 01/01/2013, which was not subject to taxation until 2015. However, simultaneously with the exclusion from non-taxable property, it was included in the preferential property.
Thus, all movable property, except for objects of depreciation groups 1 and 2, from 2015, regardless of the date of registration as fixed assets, began to be regarded as subject to taxation. At the same time, property acquired after 01/01/2013 fell under the exemption.
OKOF code in the property tax return
What to do if a fixed asset object is assigned a 9-digit code according to the old OKOF? In this case, the code numbers should be entered from left to right, starting from the first (left) acquaintance, without taking into account the separators in the form of dots, tax officials answer.
And in the empty fields (that is, in the three remaining ones), dashes should be placed on the right side of the field. Please note: when submitting reports, those taxpayers who use web services to prepare and check reports (for example, a system for sending reports) will feel most comfortable ""). There, all current forms (as well as current verification algorithms) are installed automatically, without user intervention. If the data that the taxpayer entered when filling out the form does not correspond to the acceptable values, the system will definitely warn him about this and tell him how to correct the errors. According to the Classification of Fixed Assets of Housing, residential buildings are classified in the tenth depreciation group with a useful life of over 30 years, code 13. The useful life is determined by the taxpayer independently on the date of commissioning of the depreciable property in accordance with the provisions of Art.
The list of property that belongs to fixed assets is established by OKOF. Let us recall that the previous OKOF operated for 20 years from
According to the Classification of Fixed Assets of Housing, residential buildings are classified in the tenth depreciation group with a useful life of over 30 years, code 13. The useful life is determined by the taxpayer independently on the date of commissioning of the depreciable property in accordance with the provisions of Art. The list of property that belongs to fixed assets is established by OKOF. Let us recall that the previous OKOF operated for 20 years from year to year.
Non-residential premises okof 2021 depreciation group
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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.”
Taking into account changing laws
Officials systematically update fiscal legislation. The next innovations affected the current list of fixed assets, or OKOF. Moreover, the changes had to be applied retroactively. That is, the updated classifier became effective on January 1, 2018, but the Russian Government Decree No. 526 itself was approved only on April 28, 2018.
This means that when determining the useful life of a specific asset, one should focus on the updated classifier. If, for example, an asset was accepted for accounting according to the abolished standards, then with the entry into force of the above changes it is necessary to make appropriate adjustments to accounting and tax accounting.
However, if the asset, as before, is classified in the first two depreciation groups, then the company should not bear obligations to the Federal Tax Service. In other words, there is no need to calculate property tax (depreciation group 2 or first - it doesn’t matter). Also, the company will not have to submit reports (declaration and calculations) if its property includes only non-taxable objects.
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Results
The issue of taxation of movable property has been resolved radically since January 1, 2019: there is no longer any need to pay tax on these assets.
In 2021, this issue was under the jurisdiction of regional authorities.
They had the right to completely exempt organizations from paying tax on movable property or establish reduced tax rates. Regions could establish benefits only for certain categories of taxpayers or for all organizations without exception. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
How to determine the property type code in the 2021 property tax return
On line 014, the code of the type of information about the object in respect of which the section is being filled out. In this case, if the section is filled out in relation to a building (structure, structure), code “1” is indicated; in relation to the premises, garage, parking space - code “2”.
Section 1. Amount of tax to be paid to the budget
Line 230 reflects the amount of advance payments calculated at the end of the reporting periods (Q1, half-year (Q2), 9 months (Q3), in accordance with tax calculations for advance payments submitted during the tax period.
The TIN and KPP are filled out in accordance with the registration documents. The tax period code for the 2021 report is “34”. If a liquidated or reorganized enterprise reports to the Federal Tax Service, the value “50” is entered. The location code is “214”. Then fill in the name of the taxpayer in accordance with the charter, contact phone number and full name. the responsible person - the manager and the date of submission of the form to the inspection. The title page is certified by the signature of the head and the seal of the institution.
To begin with, let's outline the general standards. All cost values are entered in full rubles (amounts up to 50 kopecks are removed, above - rounded to the nearest whole). All form pages are numbered in order. The fields are filled in from left to right, starting from the first cell, and with a capital letter. Free cells throughout the form are filled with dashes. It is prohibited to correct errors and omissions with the help of a proofreader and to use double-sided printing on the sheets of the property tax declaration form.
How to calculate tax
- print and sign with the manager if the form is submitted to the Federal Tax Service on paper;
- sign with an electronic digital signature and transfer to the Federal Tax Service via telecommunication channels for electronic reporting;
- receive confirmation (notice) that the register has been accepted by the inspector.
We fill in the cost according to the cadastre, and if there are benefits, we record the information in the appropriate reporting lines. Then indicate the bet size. Finally, we enter the total amount of the obligation calculated for the entire calendar year. Below we indicate the amount of advance payments already transferred to the budget during the year.
But ordinary citizens and individual entrepreneurs are exempt from reporting. This category of taxpayers pays obligations under special notifications sent by the Federal Tax Service. Consequently, citizens and individual entrepreneurs do not independently calculate the property tax for individuals, nor do they fill out a declaration.
Step No. 1. Fill out the title page
Page 210 of the property tax return is the tax rate. Indicate it taking into account the benefits provided for by the Tax Code of the Russian Federation. In our case, line 210 of the 2021 corporate property tax declaration, the rate is 2.2%.
The organization's accountant reflected this amount on line section 1 of the property tax return. The accountant put dashes in the declaration line. Include in the declaration only information about objects subject to property tax. Do not include information about all other property and other assets in the declaration. Read in more detail how the average value of property for the reporting period is determined. Before making changes to the order, indicate the following codes in the declaration:. Their residual value does not need to be indicated on the line.
However, when filling out a declaration for the year, data on their residual value must be included in the line indicator. Here, for example, is what the completed calculation of the amount of the tax section will look like. After all, land plots are not subject to property tax. Therefore, there is no need to show information about land plots in the declaration. The organization lost the right to the benefit in the middle of the year.
Property tax: reporting for the year using a new form
The explanation is simple. Despite the fact that the declaration itself has 11 cells for filling out OKTMO, you must indicate the code that corresponds to the final recipient of the tax. That is, OKTMO budgets of municipalities are 8 characters or smaller territorial associations are 11 characters.
From 01/01/2020, it will be necessary to indicate code “281” there if the legal successor submits a property tax return at the location of the real estate (for which a separate procedure for calculating and paying tax has been established).
Organizational property tax: changes in 2021 and reflection in “1C: Accounting 8”
Federal Law No. 302-FZ dated 03.08.2020 amended Chapter 30 of the Tax Code of the Russian Federation, according to which it is established that from 01.01.2020 only real estate of organizations is subject to tax (clause 1 of Article 374 of the Tax Code of the Russian Federation). In order to determine the tax base for the tax, as now, the criteria for classifying property as real estate (movable) are extremely important.
- availability of a record about the object in the Unified State Register of Real Estate;
- in the absence of information in the Unified State Register of Real Estate - the presence of grounds confirming the strong connection of the object with the ground and the impossibility of moving the object without disproportionate damage to its purpose. For example, for capital construction projects, these may be documents of technical accounting or technical inventory of the object as real estate; permits for construction and (or) commissioning; design or other documentation for the creation of an object and (or) its characteristics.
