Property tax declaration sample to fill out. Procedure for filling out a property tax return
In this article you will find the answer to the question of how to fill out a property tax return. You can also see a sample of filling out the declaration and download the property tax declaration form itself.
The declaration is submitted at the end of the tax period until March 30. If a constituent entity of the Russian Federation has reporting periods, then the tax return, together with the calculation of advance payments, must be submitted at the end of each reporting period (by April 30, by July 30, by October 30).
Rules for filling out a property tax return
When filling out any declaration, you need to remember the following rules:
- use a fresh, up-to-date declaration form (there are often updates, some lines are added, some are removed, you need to keep track of this);
- all amounts are written in full rubles, kopecks are rounded;
- if the declaration is filled out manually, write all letters and numbers large and clearly;
- dashes are placed in empty cells of both filled and empty lines;
- the declaration can be completed on a computer or manually, submitted to the tax office in person, sent by mail, or electronically;
- be guided when filling out the Procedure for filling out a tax return for property tax of organizations - an official document that explains in detail the design of each page and each line of the declaration. At the end of the article you can download this document along with the declaration form itself.
Sample of filling out a declaration on property tax of organizations
The document form consists of a title page and three sections.
Section 3 is filled out by foreign organizations that do not have a permanent representative office in the Russian Federation; they also fill out the title page and section 1.
All other organizations, including foreign ones, fill out only the title page and the first two sections.
Let us give an example of preparing a property tax return for the organization Confectioner LLC, which submits reports for 2012, that is, for the tax period. Moreover, Confectioner LLC paid quarterly advance payments throughout 2012.
The title page of the declaration is standard and contains general information about the taxpayer and the reporting period.
- At the top is the TIN/KPP of the organization.
- “Adjustment number” – if we are reporting for the first time – “0”, if the declaration was subsequently adjusted, then, accordingly, “1”, “2”, etc.
- “Tax period” – “34” corresponds to the calendar year.
- Next, we indicate the reporting year, tax number and accounting code, which is taken from Appendix No. 3 to the Filling Out Procedure.
- Next we write the name of the organization, its activity code OKVED.
- If there was a reorganization, then fill out the lines “reorganization form” (from Appendix No. 2) and the TIN/KPP of the reorganized organization.
We also indicate in the “I confirm the accuracy” block the full name of the taxpayer. If the property tax return is submitted by a representative, then fill in the name of the representative organization and a document confirming the right to sign.
Filling out a corporate property tax return. Section 2
The next step when filling out the declaration is to fill out the second section. This section goes directly.
At the top of the sheet we indicate the code of the type of property (taken from Appendix No. 5 to the Filling Out Procedure) and the OKATO code.
In lines 020 - 140, in the “total” column, the total residual value of the property is indicated on the first day of each month and on the last day of the year. You can see how to determine this residual value. The column “including the value of privileged property” is filled in if the taxpayer has property that falls under the benefit, that is, is not taxed.
Line 141 indicates data on real estate at the end of the year.
In line 150 we write the average annual value of the property, which we define as the sum of lines 020-140 in the “total” column, divided by 13.
Line 160 “benefit code” consists of two parts, the first part (before the separator) is filled out on the basis of Appendix No. 6 to the Filling Out Procedure, if the organization has such property. The second part is only for benefit code 2012000, that is, for benefits provided by the constituent entities of the Russian Federation.
In line 170 we write the average annual value of the property eligible for the benefit. It is calculated as the sum of lines 020-140 of the column “including...”, divided by 13.
Line 180 is filled in only for property code - 2.
In line 190 we write the tax base equal to the difference between lines 150 and 170. If the property code is 2 at the top, then this difference must be multiplied by another line 180.
Line 200 is filled in if the property is subject to reduced rates established by the constituent entities of the Russian Federation, the corresponding benefit code according to Appendix No. 6 is 2012400, and the number of the article of the law on the basis of which the reduced rate is applied is written through the fraction.
Line 210 - write the tax rate.
Line 220 is the tax amount itself, calculated as the product of lines 190 and 210, divided by 100.
Line 230 is completed only by organizations that pay quarterly advance payments.
Based on the data in Section 2 (or 3 for foreign organizations that do not have a permanent representative office in the Russian Federation), we draw up Section 1.
In line 010 we indicate the OKATO code, in line 020 - the budget classification code.
If the difference between lines 220 and 230 of section 2 (that is, the difference between the amount of tax and quarterly payments paid) is greater than 0, then this difference should be paid additionally to the budget; we indicate this difference in line 030.
If the difference between lines 220 and 230 gives a negative result, then fill in line 040.
As of reporting for 2017, the following were approved: new tax return forms and calculations for advance payment of corporate property tax, the procedure for filling them out and electronic format (Order of the Federal Tax Service No. ММВ-7-21/271@ dated 03/31/2017).
The previous tax return and tax calculation forms, as well as the procedure for filling them out and electronic formats, approved by Order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895, will become invalid as of June 13, 2017.
The new declaration form is mandatory starting with reporting for the tax period of 2017. It can also be used during the liquidation (reorganization) of an organization in 2017 until June 13, 2017 (letter of the Federal Tax Service of Russia dated April 14, 2017 No. BS-4-21/7139@).
And the new form of tax calculation for advance payment is allowed for use at the initiative of the taxpayer, starting with calculations for the first quarter of 2017 - if it is necessary to fill out the calculation taking into account the changes in corporate property tax that have entered into force.
Who submits the reports
Organizations that have property recognized as an object of taxation (clause 1 of Article 373 of the Tax Code of the Russian Federation) must report using new forms. For Russian organizations, taxable property includes (clause 1 of Article 374, clauses 1, 7 of Article 378.2 of the Tax Code of the Russian Federation):
- movable property and real estate reflected in accounting (including leased, temporary possession, trust management, contributed to joint activities or received under a concession agreement);
- real estate from the list of objects approved in the subject of the Russian Federation, taxed at cadastral value, namely: administrative and business centers and shopping centers (complexes) and premises in them, offices, retail facilities, public catering and consumer services, as well as residential buildings and premises not reflected in accounting as fixed assets.
At the same time, the objects listed in paragraph 4 of Article 374 of the Tax Code of the Russian Federation are not subject to property tax for organizations, including:
- land plots and other environmental management facilities;
- objects recognized as objects of cultural heritage (historical and cultural monuments) of the peoples of the Russian Federation of federal significance;
- ships registered in the Russian International Register of Ships;
- fixed assets included in the first or second, etc.
What has changed in the calculation of advance payments?
The barcodes on all calculation pages have changed, and the field for indicating the Taxpayer Identification Number has been reduced from 12 to 10 characters. Fundamental innovations affected the title page, sections 2 and 3. In addition, a new section 2.1 “Information on real estate objects taxed at the average annual value” appeared.
Cover page of calculation
Firstly, it is no longer necessary to indicate according to the All-Russian Classifier of Types of Economic Activities.
Secondly, the reporting period codes have changed (see Table 1).
Table 1
Changing reporting period codes in advance payment calculations
Section 2 calculations
Unlike the previous calculation form, section 2 should be filled out separately and also according to:
- main gas pipelines, gas production facilities, helium production and storage facilities;
- other objects necessary to ensure the functioning of real estate objects of main gas pipelines, gas production facilities, helium production and storage facilities.
- objects are located wholly or partially within the borders of the Republic of Sakha (Yakutia), Irkutsk or Amur region;
In addition, the property type codes required to fill out line 001 of section 2 of the calculation have changed and become two-digit. In particular, separate codes are now installed:
- 11 – for real estate objects included in the list of objects for which the tax base is determined
New tax benefit codes have been added that are required to fill out line 130 of section 2 of the calculation, namely:
- 2010257 - for movable property registered as fixed assets from 01/01/2013 (with the exception of railway rolling stock produced starting from 01/01/2013), registered as a result of reorganization or liquidation of legal entities or transfer, including acquisition, of property between interdependent persons;
- 2010258 - in relation to property recorded on the balance sheet of an organization - a participant in a free economic zone (FEZ), created or acquired for the purpose of conducting activities in the territory of a FEZ and located on the territory of this FEZ, for 10 years from the month following the month of registration of the specified property.
A new line 175 has appeared to indicate the Kzd coefficient.
It is filled in if code 09 is indicated on line 001 of section 2 of the calculation - in relation to public railway tracks and structures that are their integral technological part, first registered as fixed assets, starting from 01/01/2017.
Section 2.1 calculation
This section will have to be filled out by Russian and foreign organizations in relation to the real estate specified in section 2 of the calculation, subject to property tax at the average annual value.
Section 3 calculations
Now on line 001 you need to indicate the code of the type of property. We talked about changes to this code in the commentary to section 2 of the calculation.
Line 030, filled in only if the property taxed at cadastral value is in common (shared or joint) ownership, indicates the organization's share in the right to the property.
And line 035 is filled in in relation to premises, the cadastral value of which has not been determined, and at the same time the building in which the premises is located is determined.
This line indicates the share of the cadastral value of the building in which the premises are located, corresponding to the share of the total area of the building.
In connection with the addition of the above lines, the previously existing lines 020 “Cadastral value as of January 1 of the tax period” and 030 “including non-taxable cadastral value” have been renumbered.
When filling out line 040 of section 3 of the calculation, you need to take into account innovations in tax benefit codes.
How to fill out the calculation
We will show you how to fill out a new form for calculating an advance payment of corporate property tax using a numerical example. In it we will fill out the calculation for the advance payment for the six months (Q2).
EXAMPLE 1. CALCULATION OF ADVANCE PAYMENT FOR PROPERTY TAX OF ORGANIZATIONS FOR HALF-YEAR
Example 1. Calculation of advance payment of corporate property tax for six months
LLC "Vector" is located in the city of Arkhangelsk, OKTMO code - 11 701 000.
The organization's balance sheet includes movable and immovable property - fixed assets recognized as objects of taxation, the residual value of which is:
as of 01/01/2017 – RUB 1,200,000;
- as of 02/01/2017 – RUB 2,300,000;
- as of 03/01/2017 – RUB 2,200,000;
- as of 04/01/2017 – RUB 2,800,000;
- as of 05/01/2017 – RUB 2,700,000;
- as of 06/01/2017 – RUB 2,600,000;
- as of July 1, 2017 – RUB 2,500,000.
Vector’s accountant reflected this data on lines 020 – 080 in column 3 of section 2 of the calculation.
The organization does not have benefits, so the accountant does not fill out column 4 of section 2 of the calculation.
The average value of property for the reporting period (line 120) is:
(RUB 1,200,000 + RUB 2,300,000 + RUB 2,200,000 + RUB 2,800,000 + RUB 2,700,000 + RUB 2,600,000 + RUB 2,500,000): 7 = RUB 2,328,571 .
The organization does not enjoy property tax benefits. Therefore, in all lines where data on benefits is reflected, the accountant added dashes.
The tax rate in force in Arkhangelsk is 2.2%. Her accountant entered line 170 of section 2 of the calculation.
The amount of the advance payment for the half-year (line 180) is equal to:
RUB 2,328,571 (line 120) × 2.2 (line 170) : 100: 4 = 12,807 rub.
The residual value of fixed assets related to movable property as of July 1, 2017 is RUB 1,200,000.
The residual value of the organization's immovable fixed assets as of July 1, 2017 was 1,300,000 rubles (2,500,000 rubles – 1,200,000 rubles). This amount is reflected in line 050 of section 2.1 of the calculation.
The organization owns an office building in Arkhangelsk, OKTMO code – 11,701,000. The building is included in the list of real estate objects for which the tax base is determined as their cadastral value. Its conditional cadastral number is 22:00:0000000:10011. The cadastral value of the building is 45,000,000 rubles. The organization also does not have benefits established by regional legislation.
The corporate property tax rate for an office building in 2017 is 2.2%.
The amount of the advance payment for the six months is 247,500 rubles. (RUB 45,000,000 × 2.2%: 4).
The company reflected these data in section 3 of the calculation.
The total amount of the advance payment for corporate property tax for the six months, reflected in section 1 of the calculation on line 030, is equal to 260,307 rubles. (12,807 + 247,500).
An example of filling out an advance payment calculation
What has changed in the declaration
The barcodes on all pages of the declaration have changed, and the field for indicating the TIN has been reduced from 12 to 10 characters. Fundamental innovations affected the title page, sections 2 and 3. In addition, a new section 2.1 “Information on real estate objects taxed at the average annual value” appeared.
Title page
It is no longer necessary to indicate the economic activity code according to the OKVED classifier on the title page.
Section 2
Unlike the previous declaration form, section 2 must be completed separately and also:
- along main gas pipelines, gas production facilities, helium production and storage facilities;
- for other objects necessary to ensure the functioning of real estate objects of main gas pipelines, gas production facilities, helium production and storage facilities.
For the listed objects, three conditions must be simultaneously met:
- objects were first put into operation during tax periods (calendar years) starting from 01/01/2015;
- objects are located wholly or partially within the borders of the Republic of Sakha (Yakutia), Irkutsk or Amur regions;
- During the entire calendar year, the facilities are owned by organizations that sell gas to Russian consumers.
In addition, the property type codes required to fill out line 001 of section 2 of the declaration have changed and become two-digit. In particular, separate codes are now installed:
- 07 – for property located in the internal sea waters of the Russian Federation, in the territorial sea of the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation or in the Russian part (Russian sector) of the bottom of the Caspian Sea, used in carrying out activities for the development of offshore hydrocarbon deposits, including geological study, exploration, preparatory work;
- 08 – for the above-mentioned objects related to gas production;
- 09 – for public railway tracks and structures that are their integral technological part;
- 10 – for main pipelines, energy transmission lines, as well as structures that are an integral technological part of these facilities;
- 11 – for real estate objects included in the list of objects, the tax base for which is determined as the cadastral value;
- 12 – for real estate of a foreign organization, the tax base for which is determined as the cadastral value, with the exception of property with codes 11 and 13;
- 13 – for residential buildings and residential premises not reflected in accounting as fixed assets.
New tax benefit codes have been added that are required to fill out line 160 of section 2 of the declaration, namely:
- 2010257 - for movable property registered as fixed assets from 01/01/2013 (with the exception of railway rolling stock produced starting from 01/01/2013), registered as a result of the reorganization or liquidation of legal entities or the transfer (including acquisition) of property between interdependent persons;
- 2010258 - in relation to property recorded on the balance sheet of an organization - a participant in a free economic zone (FEZ), created or acquired for the purpose of conducting activities in the territory of a FEZ and located on the territory of this FEZ, for 10 years from the month following the month of registration of the specified property;
- 2010340 – in relation to property located in the internal sea waters of the Russian Federation, in the territorial sea of the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation or in the Russian part (Russian sector) of the bottom of the Caspian Sea, used in the implementation of activities for the development of offshore hydrocarbon deposits , including geological study, exploration, preparatory work.
A new line 215 has appeared to indicate the Kzd coefficient.
It is filled in if code 09 is indicated on line 001 of section 2 of the declaration - in relation to public railway tracks and structures that are their integral technological part, first registered as fixed assets, starting from 01/01/2017.
Section 2.1
This section will have to be completed by Russian and foreign organizations in relation to real estate specified in section 2 of the declaration, taxed at the average annual value.
Section 3
Now on line 001 you need to indicate the code of the type of property. We described changes to this code in the commentary to section 2 of the declaration.
table 2
Changes to filling out the lines of section 3 of the declaration
Line code | It became | Was |
030 | To be completed only if the property, taxed at cadastral value, is in common (shared or joint) ownership. The organization's share in the right to the property should be indicated. | Filled out only by foreign organizations in the declaration for 2013. It was necessary to indicate the inventory value of the real estate property of a foreign organization as of 01/01/2013 |
035 | Filled out in relation to premises whose cadastral value has not been determined, and at the same time the cadastral value of the building in which the premises is located has been determined. You should indicate the share of the cadastral value of the building in which the premises are located, corresponding to the share of the area of the premises in the total area of the building | It was necessary to indicate the property tax-free inventory value of the real estate property of a foreign organization as of 01/01/2013 |
How to fill out a declaration
We will show you how to fill out a new tax return form for corporate property tax using a numerical example.
In it we will fill out a declaration based on the results of 2017. All numerical indicators are conditional.
EXAMPLE 2. REPORTING ON PROPERTY TAXES OF ORGANIZATIONS
Let’s continue the condition of example 1. Let’s assume that the residual value of fixed assets recognized as objects of taxation is:
as of 08/01/2017 – RUB 2,400,000;
- as of September 1, 2017 – RUB 2,300,000;
- as of October 1, 2017 – RUB 2,500,000;
- as of November 1, 2017 – RUB 2,400,000;
- as of December 1, 2017 – RUB 2,300,000;
- as of December 31, 2017 – RUB 2,200,000.
The data on the residual value for the period from 01/01/2017 to 12/31/2017 was reflected by the Vector accountant on lines 020 – 140 in column 3 of section 2 of the declaration.
The residual value of the organization's immovable fixed assets as of December 31, 2017 amounted to RUB 1,560,000. This amount is reflected in line 141 of section 2 of the declaration. The organization does not have benefits, so the accountant did not fill out column 4 of line 141.
The average annual value of property (line 150) is:
(RUB 1,200,000 + RUB 2,300,000 + RUB 2,200,000 + RUB 2,800,000 + RUB 2,700,000 + RUB 2,600,000 + RUB 2,500,000 + RUB 2,400,000 + 2 RUB 300,000 + RUB 2,500,000 + RUB 2,400,000 + RUB 2,300,000 + RUB 2,200,000) : 13 = RUB 2,338,462
The accountant calculated the tax base (line 190) as follows:
RUB 2,338,462 (line 150) – 0 rub. (line 170) = 2,338,462 rubles.
The tax amount for the tax period 2017 (line 220) is equal to:
RUB 2,338,462 (line 190) × 2.2 (line 210) : 100 = 51,446 rubles.
During 2017, advance tax payments were calculated:
For the first quarter of 2017 – 11,688 rubles;
- for the first half of 2017 – 12,807 rubles;
- for nine months of 2017 – 12,925 rubles.
The amount of advance payments was:
11,688 + 12,807 + 12,925 = 37,420 rubles.
The amount of tax on fixed assets to be paid additionally at the end of 2017 is 14,026 rubles. (51,446 – 37,420).
The residual value of fixed assets related to movable property as of December 31, 2017 is RUB 1,050,000. For an office building, taxed at cadastral value, for 2017 the organization paid advance payments in the amount of RUB 742,500. (RUB 45,000,000 × 2.2%: 4 × 3).
The amount of tax calculated for the year is 990,000 rubles. (RUB 45,000,000 × 2.2%).
The amount of tax for an office building to be paid additionally at the end of 2017 is RUB 247,500. (990,000 – 742,500).
The total amount of corporate property tax reflected in section 1 of the declaration is 261,526 rubles. (14,026 + 247,500).
Example of filling out a declaration
How to submit a calculation and declaration
Organizations that are not major taxpayers should report to the tax inspectorates (clause 1 of Article 386 of the Tax Code of the Russian Federation):
- at the location of the organization;
- at the location of each having a separate balance;
- at the location of each piece of real estate, in respect of which a separate procedure for the calculation and payment of tax has been established.
If a constituent entity of the Russian Federation has reporting periods for corporate property tax, then advance payments should be reported no later than 30 calendar days from the end of the corresponding reporting period (clause 2 of Article 379, clause 2 of Article 386 of the Tax Code of the Russian Federation):
- the first quarter, six months or nine months of the calendar year - when taxing property at the average annual value;
- the first quarter, second quarter and third quarter of the calendar year - when taxing property at cadastral value.
Moreover, if the last day of the period falls on a weekend or non-working holiday, the end of the period is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).
So, you need to submit the calculation:
- for the first quarter of 2017 - no later than 05/02/2017 (taking into account the postponement of the deadline that falls on a weekend);
- for half a year or for the second quarter of 2017 - no later than 07/31/2017 (taking into account the postponement of the deadline that falls on a weekend);
- for nine months or for the third quarter of 2017 - no later than October 30, 2017.
Please note: if the organization submitted the initial calculation of advance payments for the reporting periods of 2017 using a new form, then the updated calculations for these periods should also be submitted in the form approved by the commented order (letter of the Federal Tax Service of Russia dated April 14, 2017 No. BS-4-21/ 7145).
The deadline for submitting the declaration for 2017 is no later than March 30, 2017 (clause 3 of Article 386 of the Tax Code of the Russian Federation).
An organization can submit an advance payment calculation:
- to the tax office;
- by mail – by a valuable letter with an inventory of the contents;
- in electronic form according to TKS with enhanced qualified
Each organization that owns property, along with individuals, automatically becomes a payer of corporate property tax. Let's consider who should transfer this budget payment to the treasury, as well as what the 2018 corporate property tax declaration is.
Organizational property tax: who submits the declaration
If a legal entity owns movable or immovable property, the company is obligated to pay corporate property tax to the budget. The main document regulating its payment is the Tax Code of the Russian Federation.
In accordance with the requirements of the law, the category of real estate includes all real estate, with the exception of land plots and other similar natural resources.
Depending on what tax regime the payer applies, the object of taxation will also change.
Let's consider in what cases a company on OSNO becomes a payer of this tax.
In the event that a company operates under the general regime and is the owner of movable and immovable property, it must remit tax if:
- Real estate is on the company's balance sheet as an object of fixed assets;
- The property owns residential real estate that is not included in the company's organized accounting records;
- The organization is the owner of movable property (only for OSNO):
- The fixed assets object was accepted for accounting until 01/01/13;
- An object of fixed assets was accepted for accounting as a result of the liquidation of a company or its reorganization after 01/01/13;
- The property came to the company as a result of transfer from a related party after 01/01/13.
In accordance with the provisions of Art. 374 of the Tax Code of the Russian Federation, if a company on a general basis owns movable property belonging to the first and second depreciation groups, that is, with a service life of one to three years, there is no need to calculate and transfer tax to the budget.
In order to determine the amount to be paid, you should know how the tax base is calculated. For corporate property tax, the tax base is determined as the average annual value of the property that is the object of taxation.
The tax period for this tax is equal to one calendar year, regardless of what category of property the company owns.
Companies determine the deadline for paying taxes to the budget based on the provisions of regional legislation. In most cases, it is assumed that the budget payment will be transferred to the treasury after the first quarter of the year following the end of the tax period.
Organizational property tax: deadline for filing a declaration
All payers of this tax must generate and submit to the tax authority a company property tax declaration. The timing of the transfer will depend on whether reporting periods for this tax are established by the provisions of regional legislation. If reporting periods are defined, at the end of each of them, but no later than the 30th day of the month, you will need to submit an advance payment calculation to the Federal Tax Service. As for the tax return for the annual period, it must be submitted by March 30. the year following the end of the tax period.
Declaration on property tax of organizations
The tax report form has been developed and approved by tax control authorities. However, this form is periodically adjusted and modified. Companies that are payers of property tax in 2017 must use the new sample report approved by Order of the Federal Tax Service No. ММВ-7-21/271 dated March 31, 2017.
The tax return consists of the following elements:
Title page disclosing information about the taxpayer organization, such as name, tax identification number and checkpoint, adjustment number, period of preparation, tax authority code, information about the person who submitted the report to the inspectorate;
Section No. 1 – reflects the amount of tax to be transferred to the treasury;
Section No. 2 - determine the basis for calculating the tax;
Section No. 2.1 – discloses information about real estate in respect of which the tax is calculated at the average annual cost;
Section No. 3 – determines the amount of tax in relation to real estate, the base for which is determined based on the cadastral value of the object.
There are several ways to submit a tax report to the Federal Tax Service. This can be done both on paper and using electronic communication channels. If the report is submitted to the fiscal control authorities on paper during a personal visit or by using postal services. By connecting electronic document management with the tax authority, the company has the opportunity to send reports in electronic format.
However, in certain situations prescribed in Art. 80 of the Tax Code of the Russian Federation, there is a direct requirement for organizations to submit tax returns only in electronic format. Such cases include:
- If the company’s average headcount for the previous year exceeded one hundred employees;
- For new, only registered companies with more than one hundred employees.
There are many questions regarding corporate property tax (zero declaration), namely, whether there is a need for companies to generate and submit a zero report form to the tax authorities.
If the company owns only property that is preferential, the tax payable will be zero. In this case, you will need to submit a zero tax return.
Also, a zero report is drawn up if the organization’s property is fully depreciated and, as a result, its residual value is zero. In this situation, it is also necessary to generate and provide inspectors with a report with zero values.
The updated tax return for the property tax of organizations was put into effect by the Federal Tax Service in Order No. ММВ-7-21/271@ dated March 31, 2017. The same legal document approved the calculation of advance payments, the procedure for drawing up reports and the format of electronic submission. Let's figure out what has changed and when it is necessary to use new forms. Submission deadlines and forms for downloading are provided separately.
The 2017 corporate property tax declaration is submitted at the end of the calendar year by those legal entities that have the appropriate taxable objects (clause 1 of Article 373 of the Tax Code). At the same time, what kind of property is subject to taxation is given in the stat. 374. For Russian legal entities this is, in particular:
- Movable objects accepted for balance sheet accounting.
- Immovable objects accepted for balance sheet accounting.
- Objects transferred to the trust, temporary possession, disposal, use, etc. based on contracts.
Note! Land, water resources and other objects are not taken into account for taxation under clause 4 of the statute. 374 NK.
If an enterprise does not have the appropriate facilities, there is no obligation to file a property tax return. But in cases where there is no need to pay tax due to full depreciation of fixed assets or the presence of preferential objects on the balance sheet, it is necessary to submit a zero property tax return for 2017.
Where exactly to file a property tax return?
To correctly submit the declaration, you should be guided by the norms of stat. 386 of the Tax Code, where it is determined that reports are submitted to the Federal Tax Service based on the results of tax (year) and reporting (quarter, half-year, 9 months) periods. If payments are determined based on cadastral value data, quarters 1, 2, 3 are recognized as reporting periods. In accordance with clause 1 of Stat. 386 declaration is submitted:
- At the location of the company.
- The location of the subdivisions (separate divisions) that have a separate balance sheet.
- The location of those objects for which tax is calculated in a special manner.
- Location of facilities included in the UGSS (unified gas supply system).
- The place of registration in the status of the largest taxpayer is only for taxpayers who meet the criteria for classification as the largest (Article 83 of the Tax Code).
Note! Reporting on property is submitted in accordance with those established in clauses 2 and 3 of Art. 386 terms - details below.
Deadline for filing a property tax return:
- For 1 sq. 2017 – no later than 05/02/17
- For the first half of 2017 – no later than 08/31/17.
- In 9 months 2017 – no later than October 30, 2017
- For the year 2017 – no later than March 30, 2018.
Note! The official deadlines are given taking into account the current rules for postponing weekends and holidays.
What has changed in the new property tax return?
The updated annual reporting form should be used starting with the submission of the declaration for 2017. Accordingly, a new advance calculation must be submitted for the first time in the 1st quarter. 2018. However, according to the explanations of the Federal Tax Service in Letter No. BS-4-21/7139@ dated April 14, 2017, for the convenience of taxpayers, it is possible to report using new forms earlier, for 1 quarter. 17
What has changed in the current forms? First of all, the barcodes in all sheets have been adjusted, and the line with the TIN has been reduced from 12 positions to 10. Section 2.1 has been added on data on real estate, the tax on which is calculated based on the average annual cost. The list of innovations includes:
- Title page – OKVED code has been deleted, the coding of reporting periods has been changed, the MP sign for stamping has been removed, the procedure for filling out the contact telephone number has been clarified.
- Section 2 – the encoding of page 001 for the type of property objects has changed, subsection has been added. 2.1, which is formed only by taxpayers who use the average annual cost in their calculations.
- Section 3 – the encoding of page 001 has also changed, pages 020, 030 have been renamed, the codes of page 040 have been adjusted in terms of tax benefits.
Some innovations also affected the calculation of advance amounts for corporate property tax. In general, the changes are similar to the above adjustments to the annual form.
How are declarations submitted?
The reporting format, including the property tax return for 2017, can be either electronic or on paper. For certain categories of taxpayers, there is an obligation to submit reports only in electronic form. So, according to paragraph 3 of Art. 80 declaration must be submitted electronically:
- Taxpayers with an average number of personnel for the last year of 100 people.
- Newly created, incl. as a result of reorganization measures, taxpayers with an average number of personnel of 100 people.
Note! Property tax for individuals is paid to the budget in accordance with notifications from the tax inspectorate. In this case, taxpayers are citizens who legally own property.
Property tax declaration for 2017 – instructions for filling out
The exact and detailed procedure for providing data in reporting is contained in Order No. ММВ-7-21/271@ dated March 31, 2017. The general requirements for filling out information and the algorithm for forming individual sections are indicated here; line encodings are given separately in the Appendices.
Current requirements for filling out the declaration:
- The document is formed at the end of the year.
- Cost values are entered only in full rubles according to the rules of mathematical rounding (indicators from 50 kopecks are rounded, up to 50 kopecks are discarded).
- The numbering of sheets begins with the title page, the indicators are recorded starting from “001” from left to right.
- Double-sided printing is prohibited, as is the use of putty correctors.
- If the document is generated “on paper”, it is allowed to fill the lines with blue, purple or black ink in capital block letters.
- All lines are filled only from left to right, and not vice versa.
- A separate field is allocated for each indicator.
- If the document is generated on a computer using software, all numerical indicators should be aligned to the last familiarity.
- If there is no indicator to fill in, the field is crossed out.
- The OKTMO code is entered from left to right, the remaining cells are filled in with dashes.
- Title page - data is entered on the basis of registration documents when registering with the Federal Tax Service. Submission of the primary report is indicated by the code “0–” in the number of adjustments, clarifying ones – by the number of adjustments, starting with “1–”.
- Certification of the accuracy of the specified data is carried out by signing the document - by the responsible official of the taxpayer or representative.
- The document can be submitted either by the taxpayer personally or by his representative. In the latter case, a notarized power of attorney is required.
- It is allowed to send the document by mail (by a valuable letter with a list of attachments) or via TKS by signing an electronic digital signature.
- A zero property tax return is not submitted if the legal entity does not have the corresponding fixed assets on its balance sheet. In this case, only transport tax is charged on the car, and not property tax, provided that the object is assigned to depreciation groups 1 or 2 according to the OS Classification (subclause 8, clause 4, article 374).
Responsibility for late submission of a declaration
Failure to submit an annual declaration within the deadlines approved at the federal level entails the collection of penalties under clause 1 of the article. 119 NK. This is 5% of the unpaid amount of tax due on the basis of an unfiled return. Each month of non-payment is taken into account for the billing month, but the maximum amount of sanctions should not exceed 30% of the indicated amount. The minimum is 1000 rubles. and is charged if a zero report is not submitted.
If the taxpayer violated the legislative norms regarding the submission of advance payments, liability is applied according to stat. 126 NK. According to clause 1, 200 rubles will be charged for each payment submitted late. A decision by control authorities to hold a legal entity liable is possible only after inspection activities have been carried out. In particular, these are desk inspections or on-site inspections according to statistics. 88, 89 NK. And based on the decision, the taxpayer is required to pay a fine.
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Employers are not required to issue paper payslips to employees. The Ministry of Labor does not prohibit sending them to employees by email.
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The list and quantity of goods at the time of payment are unknown: how to issue a cash receipt
The name, quantity and price of goods (work, services) are mandatory details of a cash receipt (CSR). However, when receiving an advance payment (advance payment), it is sometimes impossible to determine the volume and list of goods. The Ministry of Finance told what to do in such a situation.
Medical examination for computer workers: mandatory or not
Even if an employee is busy working with a PC at least 50% of the time, this in itself is not a reason to regularly send him for medical examinations. Everything is decided by the results of certification of his workplace for working conditions.
Changed electronic document management operator - inform the Federal Tax Service
If an organization refuses the services of one electronic document management operator and switches to another, it is necessary to send an electronic notification about the recipient of the documents via TKS to the tax office.
Special regime officers will not be fined for fiscal storage for 13 months
For organizations and individual entrepreneurs on the simplified tax system, unified agricultural tax, UTII or PSN (with the exception of certain cases), there is a restriction on the permissible validity period of the fiscal drive key of the cash register used. Thus, they can only use fiscal accumulators for 36 months. But, as it turned out, this rule does not actually work so far.
In a separate consultation, we looked at who the payers of property tax are, what the tax rates are and the procedure for calculating the tax. In this material we will talk about the tax return for property tax.
Reporting and tax periods
Property tax reporting is compiled on an accrual basis for the reporting (1st quarter, half-year and 9 months) and tax (calendar year) periods.
For property tax payers, based on the cadastral value of real estate, the reporting periods are the 1st quarter, 2nd quarter and 3rd quarter (Article 379 of the Tax Code of the Russian Federation).
Property tax reporting
Based on the results of the reporting period, a Tax calculation for the advance payment of corporate property tax is submitted to the tax office (form according to KND 1152028) (Appendix No. 4 to the Order of the Federal Tax Service dated November 24, 2011 No. ММВ-7-11/895).
You can download the Property Tax Calculation form in pdf format here.
At the end of the year, a Tax Declaration for the property tax of organizations is submitted (form according to KND 1152026) (Appendix No. 1 to the Order of the Federal Tax Service dated November 24, 2011 No. ММВ-7-11/895).
You can download the Tax Return form in pdf format here.
Deadline for submitting a property declaration
Property tax: electronic or on paper
The declaration and calculation of property tax can be submitted by taxpayers both on paper and in electronic form.
However, it must be taken into account that the electronic form of property tax reporting is mandatory for the following persons (paragraph 2, paragraph 3, article 80 of the Tax Code of the Russian Federation):
- taxpayers whose average number of employees for the previous calendar year exceeded 100 people;
- newly created (including during reorganization) organizations whose number of employees exceeds 100 people.
Composition of the Property Calculation
The tax calculation for property tax consists of the following sections:
The amount of advance tax payment payable to the budget, according to the taxpayer
Calculation of the amount of advance tax payment in relation to the taxable property of Russian organizations and foreign organizations operating in the Russian Federation through permanent representative offices
Calculation of the amount of advance tax payment for the reporting period on a real estate object, the tax base for which is the cadastral value
Composition of the property declaration
The property tax return consists of the following sections:
Property tax return - 2017
A property tax return in 2017 is mandatory for everyone who owns fixed assets. We provided deadlines, forms and samples in the article.
We have prepared three tips for those who want to quickly fill out their property tax return in 2017. In addition, in the article you will find deadlines for submitting reports, forms and samples of completion.
Property tax return 2017: who submits it
In 2017, organizations that have property in account 01 “Fixed Assets” or 03 “Income Investments in Material Assets” must submit a property tax return (letter of the Ministry of Finance of Russia dated May 26, 2016 No. 03-05-05-01 /30390, Federal Tax Service of Russia dated March 30, 2015 No. 03-05-05-01/17260).
Real estate. May be taxed:
at cadastral value
at the residual value on the company's balance sheet.
Movable property. Taxed only on residual value. Among them are non-taxable objects. These are movable fixed assets that, as of the date of acceptance for accounting, are included in accordance with the Classification in the first or second depreciation groups (subclause 8, clause 4, article 374, clause 25, article 381 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated December 23, 2016 No. 03-05-05-01/77572).
Also, objects included in depreciation groups three to ten are not taxed. But only if the following conditions are simultaneously met:
the objects were received not as a result of reorganization or as a result of liquidation of organizations, and also not from an interdependent person.
You may have acquired taxable assets only in the fourth quarter of 2016. In this case, the declaration will have to be submitted, otherwise there will be a fine - at least 1000 rubles. (Article 119 of the Tax Code of the Russian Federation).
Deadlines for filing property tax returns in 2017
Submit your property tax return to the inspectorate at the end of each tax period - year. If the deadline for submission falls on a non-working day, submit it on the very first next working day (clause 3 of Article 386, clause 7 of Article 6.1 of the Tax Code of the Russian Federation).
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The company has lost all fixed assets
If during the year the organization has disposed of all its fixed assets, the declaration can be submitted early. Namely, at the end of the month in which the last object that was subject to property tax was written off from the balance sheet. However, if by the end of the year the organization acquires other fixed assets, it will have to submit an updated declaration and pay additional tax. This was stated in the letter of the Federal Tax Service of Russia dated July 30, 2013 No. BS-4-11/13835.
In those regions where reporting periods for property tax are established, companies also submit advance payment calculations. It is submitted no later than 30 calendar days from the end of the reporting period (clause 2 of article 386 of the Tax Code of the Russian Federation).
Deadlines for submitting property tax calculations in 2017
Property tax return form for 2017
The declaration form has not changed in 2017. Both the declaration and the calculation of the advance payment were approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.
Download free property tax declaration form - 2017 in PDF>>
Download free calculation form for advance payment of property tax - 2017
PDF>>
Property Tax Return: Three Tips
Include in the report both assets that are subject to property tax at the average annual value, and real estate for which the cadastral value has been established. To avoid common mistakes, use the tips.
Preferential property should be shown separately from the rest
Movable assets of the third to tenth depreciation groups, which the company registered as fixed assets from January 1, 2013, are not subject to property tax. The exception is objects that the company received from an interdependent organization or individual or during the reorganization or liquidation of another company (clause 25 of Article 381 of the Tax Code of the Russian Federation).
However, this benefit must be declared in the reporting. It is impossible to simply reflect the cost of fixed assets minus preferential ones in property tax calculations. Otherwise, the tax authorities will decide that the benefit was not claimed. And accordingly, the organization had to charge tax on movable assets. Then the inspectors will charge penalties for the arrears (see the official’s opinion below).
To claim a benefit, show the value of movable fixed assets first in column 3 of section 2 of the calculation together with the value of taxable assets, and then separately in column 4. In line 130 of this section, enter the recommended benefit code 2010257 (see sample below).
Assets from the first and second groups must be shown in the declaration
When calculating the tax, it is not necessary to take into account fixed assets from the first and second depreciation groups (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation). These are not taxable items. This means that there is no need to reflect these objects in the declaration. In columns 3 and 4 of section 2 and lines 150 and 170, which are intended for the average annual value of taxable and preferential assets, do not show such property.
Record the cost of fixed assets from the first and second depreciation groups only in reference line 270 (letter of the Federal Tax Service of Russia dated August 7, 2015 No. BS-4-11/13906). A sample is below.
For each property - a separate sheet in section 3 of the declaration
Real estate, the property tax on which the company calculates and pays based on the cadastral value, is reflected in section 3 of the declaration.
The company has no real estate. Section 3 should still be submitted to the inspectorate as part of your property tax return. Enter the Taxpayer Identification Number (TIN), KPP and report page number. In the remaining fields of section 3, put dashes (clauses 2.4, 2.7 of the Procedure, approved by order No. ММВ-7-11/895).
The company has real estate properties. Fill out as many sheets of Section 3 as there are real estate objects listed on the organization’s balance sheet. Even if a company owns several premises with different cadastral numbers in the same building, provide tax calculations for them on separate sheets (letter of the Federal Tax Service of Russia dated October 16, 2014 No. BS-4-11/21488). The declaration form does not allow summarizing information about different objects in one section 3.
Reporting for 2016 - when and in what form to submit and what will happen if you are late
Tax return for corporate property tax
All property tax payers, in accordance with the provisions of the article of the Tax Code, are required to submit a declaration to the fiscal service. In our article, readers will find answers to questions about how a tax return for corporate property tax is filled out, how the document is sent and within what time frame.
Reporting period and deadlines
The declaration is completed and submitted quarterly on an accrual basis from the beginning of the reporting year. The deadline for submitting the document is the 30th day of each month following the quarter:
- 1st quarter – April 30;
- half-year – July 30;
- 9 months – October 30.
Based on the results of 12 months, the corporate property tax declaration for 2017 and each subsequent year is sent to the fiscal authority no later than March 30 of the year following the reporting period.
When submitting reports, you should be guided by the norms of the Tax Code of the Russian Federation on the transfer of holidays and weekends. So, if the deadline for submitting the declaration falls on such a day, then the deadline is postponed to the first working day following it.
Delivery method
A declaration on the property tax of organizations is sent to the regulatory authority, the form of which can be downloaded from our website, in one of the following ways:
- On paper. The document is prepared in two copies and is submitted during a personal visit by the head of the company or his official representative. One copy is marked with acceptance by a government agency specialist and returned, while the second remains with the tax office. The acceptance mark is affixed to prove that the corporate property tax return was submitted on time.
- Via postal service. The letter is sent with a notification of receipt and a description of the attachment. When sending documents, you should keep the receipt, as it will serve as proof that the report was submitted on time.
- Electronic. Sent using electronic document management operators. When generating property tax for organizations, the date of submission of the declaration is the date of sending the email.
Please note that when submitting a tax document through a representative, it is necessary to draw up a power of attorney in his name, which is certified by the signature of the head and the seal of the company. If a paper version of the document is sent, tax specialists require that an electronic version of the declaration be attached along with it. But the property tax of organizations and the calculation of the tax base specified in the declaration according to the rules of the Tax Code of the Russian Federation do not require the fulfillment of this condition. Therefore, refusal to accept reports without a flash drive with an electronic version is a violation of the law. In some situations, this may entail a violation of reporting deadlines, and, consequently, the accrual of penalties. In this case, payers, referring to Letter of the Ministry of Finance of the Russian Federation No. PA-4-6/7440, can contact a higher tax service to refute illegal actions.
Read also: Division of property if the apartment has a mortgage
Every taxpayer needs to know important points when submitting corporate property taxes to the Federal Tax Service: who submits the declaration on paper and who submits it electronically?
The following legal entities are required to submit an electronic version of the report:
- taxpayers with an average number of full-time employees for the last reporting year of more than 100 people;
- taxpayers with an average number of full-time employees of more than 100 people who were newly created (including during the reorganization of the company).
Quarterly, a declaration for advance payments on property, as well as an annual form of the document, is submitted by payers to the appropriate tax office address:
- at the place of registration;
- at the location of the branches;
- according to the location of the property, in the case of a separate location from the parent company and branches.
It should be noted that if an organization is a major taxpayer, then the 2017 corporate property tax return is submitted at the place of registration of this company.
Composition of property tax calculations
The tax calculation has a legally established form, which consists of the following sections:
- Home page (title page).
- Section 1. The amount of the advance payment that must be paid to the budget according to the indicators of the property tax payer.
- Section 2. Calculation of the amount of advance payment of tax on real estate owned by Russian companies and foreign companies carrying out economic activities in the territory of the Russian Federation.
- Section 3. Calculation of the amount of advance payment of tax on a real estate property, where the tax base is the cadastral value of the property.
Section 1 of the form is filled out by all property tax payers without exception. The following sections, calculating the property tax of organizations, the declaration, a sample of which will help to cope with the formation of the document, are filled out depending on the composition of the tax base.
When filling out section 2, the tax is calculated based on the average annual value of the property. The document provides a calculation of the monthly reduction in the residual value of property, which decreases evenly until the end of the year, as evidenced by the provisions of Article 375 of the Tax Code of the Russian Federation.
In accordance with Article 378.2 of the Tax Code of the Russian Federation, section 3 of the declaration reflects the calculation of the amount of tax, where the tax base is the cadastral value of the object. As a rule, these are retail and office premises.
General requirements for compilation
The declaration where the property tax of organizations is calculated, including the zero declaration, must meet the requirements established by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/895 when filling out:
- Estimated amounts are indicated in full rubles. When reflecting total indicators, you should be guided by the rule of rounding kopecks.
- The pages of the tax return are numbered starting with the title page.
- Any corrections, including the use of a corrective agent, are not permitted.
- Only black, blue, and violet inks are allowed.
- Filling out the cells in the paper version of the form, both numeric and text, is done from left to right, starting from the first (left).
- When generating a document in electronic form, software is used. Cells are aligned to the right (last familiarity).
- If the declaration is generated electronically, dashes in empty cells are acceptable.
- In the paper version, empty cells are not allowed; dashes are placed in them.
- When using form creation software, the font used is Courier New, 16-18 pt.
When forming a document and calculating the property tax of organizations, the procedure for filling out the declaration, described in detail in Order No. ММВ-7-11/895, will help to correctly and accurately set out all the necessary indicators.
Due to the fact that tax forms are regularly updated, accountants need to be careful and monitor new editions of reporting.
Declaration on property tax of organizations - 2016
Organizations report on property tax, preparing quarterly calculations of advance payments, and when the year ends, a tax return. Advance payments are submitted within 30 days based on the results of each quarter on an accrual basis, and the 2016 corporate property tax declaration is submitted before March 30 of the year following the reporting year (clause 3 of Article 386 of the Tax Code of the Russian Federation). Those. You must report for 2016 by March 30, 2017.
Let's look at how the property declaration for 2016 is filled out, and give an example of such completion.
Procedure for filling out a property tax return
To prepare a property tax return, use the form and filling procedure that the Federal Tax Service of the Russian Federation approved by its order No. ММВ-7-11/895 dated November 24, 2011. The declaration consists of a title page and three sections:
- Section 1 is consolidated, it reflects the amount of tax payable according to the data from sections 1 and 2;
- Section 2 calculates the tax base from the residual value of the property;
- In Section 3, the tax base for real estate is determined from its cadastral value.
All sections of the declaration must be submitted to the tax office, even those that do not contain data.
Let's take a closer look at how to fill out a property tax return.
The second section of the declaration must be completed separately for property taxed at the location of the organization; also, separate completion of sections is required for property taxed at different tax rates, or when the property is located separately from the location of the organization, when taxable property is owned by a separate division, and etc. (more details about this are given in clause 5.2. Procedure for filling out the declaration).
On line 001, indicate the code of the type of property (Appendix No. 5 to the Filling Out Procedure), and on line 010, enter the OKTMO territory code. On lines 020-140 in column 3, reflect fixed assets at their residual value as of the first day of each month of 2016 and as of December 31, 2016. Only taxable property needs to be reflected, while in column 4 the value of preferential property, if any, is highlighted. In line 141, from the total amount, you need to highlight the value of real estate as of December 31, 2016, including those eligible for benefits.
We enter the average annual value of the property in line 150. To calculate it, add up the indicators of lines 020-140 in column 3 and divide the result by 13.
Line 160 includes the tax benefit code (Appendix No. 6 to the Filling Out Procedure), and the second part of the line is filled in only if the benefit code is 2012000.
Lines 160, 170, 180, 200, 240 and 250 are reserved to reflect information about tax benefits, and if the organization does not have any, the lines are not filled in.
The tax base (line 190) depends on the property type code indicated on line 001:
- if the code is 001, then the tax base = (line 150 – line 170) X line 180;
- if the code is different from 001, tax base = line 150 – line 170.