How to fill out and submit the calculation of advance payments for property tax

Changes for 2021

IMPORTANT!

In 2021, taxpayers will no longer have to submit advance property tax reports. They are officially cancelled. In April 2021, we report for the 4th quarter of 2021 and submit not a calculation, but a final property tax declaration for the entire 2021.

Canceling advance reports does not mean canceling the advance payments themselves. If legislators in your region have established a rule for mandatory advance payment of property taxes, then you will have to pay every quarter.

There is one more innovation. It concerns the procedure for calculating tax advances. In 2021, it is allowed to calculate the advance according to the changed cadastral value of the real estate, and not according to the value determined as of January 1 of the reporting period.

Who submits the payment in the 3rd quarter of 2021

The rules for calculating and paying property tax and submitting reports on it are regulated by Chapter 30 of the Tax Code of the Russian Federation. Like the final reporting for the year, the declaration on advances on property for the 3rd quarter of 2019 is provided by those taxpayers who have property assets subject to mandatory taxation on their balance sheet (Article 374 of the Tax Code of the Russian Federation). Starting from 01/01/2019, only those legal entities that own real estate are reporting (letters of the Ministry of Finance No. 03-02-08/5904 dated 02/28/2013, No. 03-02-08/41 dated 04/17/2012). If there are no real estate assets on the balance sheet of the institution, then they do not provide reporting to the Federal Tax Service.

Individual entrepreneurs do not submit a report and do not transfer an advance payment on property to the budget for the 3rd quarter of 2021, since, as a general rule, payment of contributions for them is carried out on the basis of notifications from the territorial inspection.

Organizational property tax: 1st quarter 2021 – who should pay

Starting from 2021, quarterly “Calculations for advance payments” have been cancelled, so enterprises do not need to submit a report or property tax declaration for the 1st quarter of 2021 to the Federal Tax Service. The declaration is still submitted only for the year - at the end of the tax period no later than March 30 of the following year (Article 386 of the Tax Code of the Russian Federation).

Advance payments are not required if the regional authorities have not established tax reporting periods - in this case, companies calculate and pay tax only at the end of the year. But if reporting periods are introduced, organizations are required to calculate and pay advance payments quarterly.

The reporting periods when calculating tax from the cadastral value are 1st, 2nd and 3rd quarters, and when calculating based on the average annual value - 1st quarter, half a year and 9 months of the tax period.

From 2021, movable property of companies is not subject to tax. Only real estate objects are tax objects - fixed assets accounted for on the balance sheet (Article 374 of the Tax Code of the Russian Federation). Organizations that do not own real estate are not tax payers, since there is no object of taxation, which means they do not have to pay advances and the tax itself, as well as file a declaration on it.

What is the due date in 2021?

Tax legislation establishes strict deadlines for submitting advances on property taxes. Let us present the frequency of filing calculations for property contributions in the table:

The deadline for paying the property tax of organizations and advances on it is determined for each subject of the Russian Federation by regional legislators (Article 383 of the Tax Code of the Russian Federation).

Where to submit an advance payment

Taxpayer organizations must provide an advance payment to the Federal Tax Service at the place of registration and location of property assets at the end of each reporting period. The largest organizations submit declarations and calculations strictly at the place of registration (Article 83 of the Tax Code of the Russian Federation).

The advance property tax report is sent electronically in specialized programs via telecommunication channels or submitted to the inspectorate on paper in person, through an authorized representative of the responsible person or by mail with a mandatory list of the package of documents sent. In electronic form, a report for advance payments of property tax for the 3rd quarter of 2021 is sent not only by enterprises classified as the largest, but also by taxpayers whose average number of employees is 100 people or more.

Advances: deadlines and report form

In connection with the change in the procedure for calculating property fiscal fees, changes were made to both the tax return and the calculation of advance payments (it is sometimes called the property tax return for the 3rd quarter of 2021). The reporting forms were approved by order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/ [email protected] (as amended on October 4, 2018).

The deadlines for submitting reports are established by Article 386 of the Tax Code of the Russian Federation. Tax calculation for advance payment of property tax 2019 is provided no later than 30 days after the end of the reporting quarter.

Reporting is submitted at the location of the property. If a company owns real estate both at the place of registration and in another region, then it will have to submit reports to two regions. This is due to the fact that the property fiscal tax is regional and the proceeds from it go to the budget of the subject of the Federation.

How to calculate the advance amount

The amount of contributions for the 3rd quarter to be paid to the budget is determined in two ways:

1. At average annual cost based on balance sheet data.
2. At cadastral value.

Calculation based on the average annual value is carried out if the taxpayer does not have recorded information about the cadastral value.

The formula for calculating the advance is as follows:

Advance payment = (average annual value of assets × % tax rate) / 4.

The average annual value is the basis for calculating property taxes. It is determined by summing the residual value of fixed assets as of the first day of the month, and then dividing by the number of calculated months. The calculation formula for the 3rd quarter of 2021 takes data on the residual value from 01/01 to 10/01/2019. The resulting amount is divided by 4.

If the payer knows the cadastral value of the property, then the advance payment is calculated according to the cadastre registers.

To determine the amount of the advance, the value according to the cadastre as of 01/01/2019 is multiplied by the tax rate established by the regional authorities (but not higher than 2.2%). The resulting value is divided by 4.

This calculation takes into account the period of ownership and use of the fixed asset during the calculation period. You will also need information about the technical, functional and quantitative condition of the asset at the reporting date.

Information about the cadastral value is located in the official open data source, which is generated based on the results of the cadastral valuation. Such information is also provided at the local branch of Rosreestr.

Advance calculation example

Let's calculate the amount of the advance payment for property tax for a budget institution for the 3rd quarter of 2021. Let's look at an example of calculating property tax for legal entities in 2021 for the ALLURE SDYUSSHOR. The organization has a separate building on its balance sheet for storing inventory; the cadastral value as of 01/01/2019 for this type of property has not been determined.

The calculation is based on the average annual cost. The residual value as of the 1st day of each month is:

• 01.01.2019 — 1 682 256;
• 01.02.2019 — 1 667 256;
• 01.03.2019 — 1 652 256;
• 01.04.2019 — 1 637 256;
• 01.05.2019 — 1 622 256;
• 01.06.2019 — 1 607 256;
• 01.07.2019 — 1 592 256;
• 01.08.2019 — 1 577 256;
• 01.09.2019 — 1 562 256;
• 01.10.2019 — 1 547 256.

The tax rate is 2.2%.

The tax payment is determined as the product of the average residual value and the tax rate. The official instructions for filling out an advance calculation for property tax 2021 provide for the summation of all residual value indicators as of the 1st day of the following month and deriving the average. In the case of SDYUSSHOR "ALLUR" this averaged value is 1,614,756 rubles. The down payment is calculated as follows: (1,614,756 × 2.2%) / 4 = 8881.16.

The advance amount is rounded to a whole value - SDYUSSHOR "ALLUR" must transfer 8881 rubles to the budget.

An example of filling out an advance calculation for property tax

Example. Let's consider the procedure for filling out section. 2 Calculations for corporate property tax for the first quarter of 2021 using a specific example. For convenience, we present the data necessary to calculate the advance payment in the form of a table:

Let’s also assume that as of April 1, 2021, the organization’s balance sheet had fixed assets belonging to the first and second depreciation groups, the residual value of which as of April 1, 2016 was 400,000 rubles.

Let us assume that the property tax rate in accordance with the regional Law is 2.2%.

Section 2 of the Property Tax Calculation for the first quarter of 2021 will be completed as follows:

Fragment of filling out section 2 of Property tax calculations for the first quarter of 2021.

How to fill out the calculation

We have compiled an algorithm for generating tax calculations for property taxes, taking into account the innovations of 2021. The advance property tax report consists of a title page and three sections. Section 2 has an additional block - section 2.1. Here's how to complete your 3rd quarter 2019 property tax advance estimate:

Step 1. Fill out the title page.

It reflects the taxpayer’s registration data:

• TIN;
• KPP and name, and, if necessary, TIN and KPP of the reorganized organization (if available);
• contact number;
• FULL NAME. manager or authorized person;
• date of application.

The first page indicates the adjustment number (for the original form - 0) and various codes - tax period code (for the 3rd quarter of 2021 - 18), territorial Federal Tax Service code, code at the location or registration (in normal cases - 214).

The title page is certified by the signature of the head and the seal of the reporting institution.

Step 2. Fill out section 1.

Here the specialist indicates the OKTMO of the reporting organization, the calculated advance amount for property tax and the budget classification code by which the payment is distributed.

Step 3. Fill out section 2.

Calculation procedures are carried out here. This advance calculation block is filled out separately for each immovable property on the taxpayer’s balance sheet. The form contains the code for the type of property according to the nomenclature from Order No. ММВ-7-21/ [email protected] For basic cases, this code has a value of 0.

Then OKTMO is indicated.

The contractor enters the residual value of the asset in strict accordance with the accounting data.

Column 4 of the calculation is intended to reflect the OST on property subject to contributions at a preferential rate. In the report for the 3rd quarter, lines from 020 to 110 are filled in, which corresponds to information from 01.01 to 01.10. After entering the basic data, the advance amount is calculated.

In line 120 the average value for OST is calculated.

Field 130 indicates the tax benefit code (determined by regional authorities) in the case of accounting for preferential assets, and field 140 indicates the average cost of preferential property.

The estimated tax rate is entered on line 170.

The calculated advance amount at book value is given in field 180.

The new reporting form does not contain line 210, which accumulates the results as of the reporting date.

Step 4. Fill out section 2.1.

This block is intended for entering information about cadastral registration. In the first field, enter the code for the cadastral or conditional number.

Line 020 contains the name of the property according to the cadastre.

In the new calculation form, the address of the asset is also filled in; lines with code 030 are provided for this.

Address fields are generated for those funds that have an inventory number, but at the time of submitting the report, a cadastral or symbolic designation was not assigned. If the address has not been assigned by the reporting date, then dashes are placed in the fields.

Step 5. Fill out section 3.

The third section of the advance calculation is filled out similarly to the second block - only according to cadastral data. Here you indicate the code of the type of property, OKTMO and the encoding of the type of information for the reporting fixed asset. Then the cadastral number (line 015) and cost data (line 020) are given. The specialist indicates the tax benefit index, if any (field 040) and the rate at which the property is taxed (field 070), on the basis of which the amount payable to the budget for the 3rd quarter of 2019 is calculated. The value is entered in cell 090. The total data on calculated contributions from section 2 and section 3 are summed up and entered in section 1 as the amount of the property tax advance for transfer (line 030 of section 1).

We calculate the advance payment

As we have already said, in section 2, Russian organizations calculate the amount of the advance payment for property of any type. The code that is entered indicates which fixed assets the section is compiled for.

The composition of the indicators to be presented in Section 2 has not undergone any fundamental changes. As before, this section consists of two subsections. The first ( lines 020–110 ) provides data on the residual value of fixed assets. Note that in column 4 of section 2 you now need to indicate the residual value not of the real estate, as before, but of the preferential property.

In column 4 of section 2, you now need to indicate the residual value not of the real estate, as before, but of the preferential property

In the second subsection (lines 120–200), advance payments are actually calculated. Lines 120 and 140 here reflect the average value of the company’s property as a whole and preferential fixed assets. In this case, the code of the applied benefit must be given in line 130 . Their list is given in Appendix 4 to the Procedure for filling out calculations for advance payments of property tax.

To determine the average cost of fixed assets for the first half of the year, you must first add up the residual value of the property on the 1st day of each month of the reporting period and on the 1st day of the month following it (that is, on July 1). And then the resulting amount should be divided by the number of months in the half-year, increased by one, that is, by seven. Let us recall that when determining the amount of the advance for the half-year period, those organizations that were created (liquidated) during this reporting period or opened (closed) a separate division allocated to a separate balance sheet must also be divided by seven. It doesn’t matter that in fact the company (its division with the balance sheet) only worked for a few months during the six months.

Line 150 is new in section 2. It needs to be filled out only when calculating advance payments and in relation to special types of real estate (including those included in the unified gas supply system) located in several regions at once. Here the share of the book value of such a fixed asset in the territory of the corresponding constituent entity of the Russian Federation is indicated.

Next, in line 170 , you need to enter the rate that is established by the law of the constituent entity of the Russian Federation in relation to this category of organizations and the corresponding type of property. Note that if a company has the right to a benefit introduced by regional authorities in the form of a lower tax rate, then the already adjusted rate must be reflected on this line. And indicate the benefit code on line 160.

Line 180 is intended to reflect the amount of the advance payment for the reporting period. The formula used to calculate it depends on the type of property. In the general case (property type code 3), the advance payment is determined as follows:

¼ X (page 120 – page 140) X page 170 : 100.

And for property with codes 1 or 2, the calculation is made in the following way:

¼ X (page 120 – page 140) X page 150 X page 170 :100.

Lines 190 and 200 are filled out by organizations that have the right to apply a benefit in the form of a reduction in the amount of tax payable to the budget. Line 190 shows its code, and line 200 shows the amount of the benefit.

Please note that section 2 should be completed separately for property taxed at different rates. In addition, a separate section is made for those fixed assets in respect of which a specific tax benefit applies (with the exception of benefits in the form of a reduction in the amount of tax payable to the budget and in the form of a reduction in the tax rate).