Who in 2018 must pay property tax? What objects are not subject to taxation? Are there benefits, discounts for payers and who falls into this group? What is the tax rate and much more in detail….

Dear readers!If you did not find the information you need on our website on a particular issue, ask it online by calling:

Also, get free legal help.on our website. Your question will not keep you waiting long!

From the point of view of legislative documents, property tax with legal entities fully regulated in Chapter 30 of the Tax Code of the Russian Federation Federal Law No. 117-FZ of 08/05/2000 with recent corrective changes of 12/29/2017.

Tax payers are legal entities or organizations that have movable or immovable property on their balance sheet, and the calculation and payment is actually made from it. Set the tax rate for organizations and legal entities. persons - regional authorities, thus, the size and procedure for deductions are also controlled by these authorities.

Payers in this case are organizations and legal entities, on the balance sheet of which movable or immovable property is taken into account as an object of taxation. describes these cases.

The object can be transferred for temporary use, trust management included in joint participation or received under a concession agreement.

Foreign enterprises that have representative offices in the territory of the Russian Federation for doing business, pay tax on real estate owned, and received under a concession agreement.

Also, property tax must be paid by persons who own property included in the accounting since 2013.

Accountable items on the balance sheet must be in the group of fixed assets (fixed assets) or profitable investments in tangible assets.

Objects do not participate in taxation

Paragraph 4 of Art. 374 of the Tax Code of the Russian Federation regulates which objects do not participate in taxation:

Determine the order of the tax base

Order tax base regulated by article 376 of the Tax Code of the Russian Federation. The payer independently determines the tax base.

In order to calculate the amount of property tax in 2018, it is necessary to determine the average annual residual value of the taxable object.

The residual value of property is the primary cost of a movable or immovable object, minus depreciation due to operation.

Tax. base \u003d Σ st-ti on the 1st day of each month + st-tu on the last day in the report. per. / 13

To correctly calculate the average annual cost, it is necessary to add the value of the property minus depreciation on the 1st day of each month in the reporting year and divide by the number of months in the year and add one unit (divided by 13).

An example of finding the average annual cost:

Let's calculate the tax base by quarters. You have calculated the amounts for each month in the reporting year.

1. Calculation of the tax base for the 1st quarter: the amounts from January to April are summed up, divided by 4.
2. Determination of the tax base for the 2nd quarter (half year): the amounts from January to July of the current year are summed up, divided by 7.
3. For the third quarter (nine months): summed up from January to October, the amount received is divided by 10.
4. Annual reporting period: sum up the amounts from January to December on the first day, plus the residual value at the end of December - the 31st and divide by 13.

Tax rate for payers

The establishment of a tax rate on property is prescribed in article 380 of the Law of the Russian Federation. The maximum tax rate should not exceed 2.2%.

In view of the fact that the property tax is regional, accordingly, the rate in each subject is different, but I repeat, not higher than the maximum set.

Tax benefits when paying tax

The legislation provides benefits for taxpayers within the framework of Article 381 of the Tax Code of the Russian Federation. The following organizations can count on the exemption when paying tax on an object in the Russian Federation:

• Pharmaceutical establishments involved in the production of medicinal products in a taxable facility;
• Property used by companies associated with religious activities;
• Property used for treatment, rehabilitation and other activities related to persons with disabilities;
• Organizations related to the criminal and executive system that use property to assign functions to them;
• Property used for advocacy and legal activities;
• The property is used for scientific work.

Formula and example of calculating property tax for 2018

We discussed the residual value above in the text. With regard to the payment of tax on the cadastral value, it should be clarified whether the given subject of the Russian Federation has made the transition.

Formula for calculating residual value:

Property tax = average annual residual value * tax rate

Formula for calculating the cadastral value:

Property tax = average annual cadastral value * tax rate

How to reduce the cadastral value:

How to calculate the property tax for the year?

What is the calculation of the tax:

• Calculate the average annual residual value or average annual cadastral value;
• Tax rate: each subject has its own rate, the maximum is 2.2%.

Example:

• First, calculate the average annual residual value:

(55000+54000+53000+52000+51000+50000+49000+48000+47000+46000+45000+44000+43000 / 13 = 637000 rubles

• Let's take for calculation the tax rate of 2%:

637000 * 2% = 12740 rubles will be the property tax for 2017.

Payment terms

The tax period for taxpayers of the calculated amount of property tax at the residual value is: 1 quarter, half a year, 9 months.

2017. But advance tax payments can be submitted now.

Changes are made to the tax legislation, and, as a result, declarations for the relevant taxes are changed or replaced with completely new ones. This process once again affected the property tax.

Order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/ [email protected] new forms of the declaration and settlements on the advance payment for this tax, as well as the procedure for filling them out, were approved.

Paragraph 3 of this order indicates that it is applied starting from the submission of a declaration on property tax of organizations for taxable period 2017. That is, during this year, organizations have the right to report in the forms established by Order Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

However, the new forms of the declaration and advance payments, unlike the old ones, take into account the changes that have taken place in property taxation in recent years. Therefore, the Federal Tax Service in letters dated April 14, 2017 No. BS-4-21 / [email protected] and No. BS-4-21/7145 reported that she recommends that the territorial tax authorities accept advance tax payments already for reporting periods 2017.

Therefore, we considered it necessary to tell the Crimean and Sevastopol accountants what innovations are reflected in the Order of the Federal Tax Service of Russia No. ММВ-7-21 / [email protected] Perhaps it will be convenient for someone to apply the new form now.

General information.

Small changes can be noticed already on the title page of the advance calculation. Now it does not need to reflect the OKVED code, such a field is not provided.

The title page and the MP sign are missing, that is, it is not necessary to put a seal on it.

It has been clarified that the text fields of the advance calculation are filled in capital printed characters (clause 2.3 of the Procedure for filling out the tax calculation for an advance payment for corporate property tax (hereinafter referred to as the Procedure)).

In the field "Reporting period (code)" title page the code of the reporting period for which the advance calculation is submitted is still indicated in accordance with Appendix 1 to the Procedure. These codes have been partially changed.

Only codes for advance payment for the first quarter remained unchanged: in the general case - 21, during reorganization - 51. But for the half year, in the general case, it is necessary to indicate not codes 31 and 33, but 17 and 18, respectively. During reorganization: 47 - for half a year (instead of 52) and 48 - for nine months (instead of 53).

For the "Contact phone number" field of the cover page, it was clarified that this number should consist of a country code, a locality code, a phone number without signs and spaces. For example, "84950000000" (clause 3.2.10 of the Order).

Tax calculation.

The remaining sections of the advance calculation in the form and procedure for filling out differ insignificantly from those currently in force. Except in sect. 2 on the sheet in which the amount of the advance tax payment is directly calculated, line 175 appeared, in which the value of Kzhd is indicated.

This coefficient is determined in accordance with paragraph 2 of Art. 385.3 of the Tax Code of the Russian Federation and is indicated in this line only if section 2 advance settlement with code 09 on the line “Property type code (line code 001)” in relation to public railways and structures that are their integral technological part that meet the requirements established by the Government of the Russian Federation, first registered as fixed assets starting from from 01.01.2017.

In section 2 of the advance calculation, the amount of the advance tax payment is directly calculated in respect of the taxable property of Russian and foreign organizations operating in the Russian Federation through permanent representative offices.

Clause 5.2 of the Procedure lists the types of property for which this section is filled out separately. These now include, in particular, main pipelines, power transmission lines, as well as structures that are an integral technological part of such facilities.

For some cases, the procedure for filling in columns 3 and 4 of this section has been clarified. These columns indicate, respectively, the fixed assets for the reporting period for tax purposes and privileged property, including.

In paragraph 3 of Art. 375 of the Tax Code of the Russian Federation explains that when determining the tax base as the average annual value of property recognized as an object of taxation, such property is taken into account at its residual value, formed in accordance with the established procedure for maintaining accounting approved in accounting policy organizations.

But if the residual value of the property includes a monetary assessment of future costs associated with this property, the residual value of the said property is determined without taking into account such costs. Now in pp. Clause 3, Clause 5.3 of the Procedure clarifies that in such a situation, the residual value in columns 3 and 4 is also reflected without taking into account these costs.

It was also clarified that these columns do not reflect the residual value of the property specified in par. 1 - 3 p. 24 Art. 381 of the Tax Code of the Russian Federation. This refers to property (including property transferred under lease agreements) that simultaneously satisfies the following conditions during the tax period:

• 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.

An important indicator when filling out section. 2 is "Property Type Code". There are more such codes (they are given in Appendix 5 to the Procedure) and a different algorithm for calculating the advance payment has been established for them (line 180 of this section), which differs from that established by the current Order of the Federal Tax Service of Russia No. ММВ-7-11 / 895 (clause 11, clause 5.3 of the Order).

* The table does not include codes 05, 08, 11 and 12, which are not related to Crimean and Sevastopol enterprises.

Line 120 indicates the average value of the property for the reporting period, line 140 - the average value of non-taxable property for the same period, line 150 - the share book value real estate object on the territory of the corresponding subject of the Russian Federation, in line 170 -.

New section.

A new section has appeared. 2.1, which indicates information on real estate objects taxed at the average annual cost, the amount of the advance payment for which is calculated in section. 2 advance payment.

In this section, for each such real estate object, a separate block of lines 010 - 050 is filled in. According to clause 6.2 of the Procedure, these lines indicate:

* OK 013-2014 (SNA 2008). All-Russian classifier of fixed assets, approved. By order of Rosstandart dated December 12, 2014 No. 2018-st.

Section 2.1 is not filled in in case of disposal of a real estate object, respectively:

• before April 1 of the tax period (when completing section 2.1 for the first quarter);
• before July 1 of the tax period (when completing section 2.1 for half a year);
• before October 1 of the tax period (when completing section 2.1 nine months in advance).

Benefit codes.

In Appendix 6 to the Procedure, new codes of tax benefits appeared, which until now were included in the declaration and advance payments for property tax only on the basis of letters from the Federal Tax Service:

• code 2010340. Organizations indicate it in relation to property (including property transferred under lease agreements) that simultaneously satisfies the following conditions during the tax period (clause 24 of article 381 of the Tax Code of the Russian Federation):
  • the property is 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;
  • the property is used in the course of activities related to the development of offshore hydrocarbon deposits, including geological study, exploration, preparatory work;
• code 2010257 - in relation to movable property registered as fixed assets from January 1, 2013, with the exception of the following objects of movable property registered as a result (clause 25 of article 381 of the Tax Code of the Russian Federation):
  • reorganization or liquidation of legal entities;
  • transfers, including the acquisition, of property between persons recognized in accordance with the provisions of paragraph 2 of Art. 105.1 of the Tax Code of the Russian Federation are interdependent;
• code 2010258 - in relation to property recorded on the balance sheet of an organization - a participant in a free economic zone, created or acquired for the purpose of conducting activities on the territory of the FEZ and located on its territory, within ten years from the month following the month of registration of the specified property (p 26 article 381 of the Tax Code of the Russian Federation).

From the reporting for 2017 approved: new forms tax return and calculation of the advance payment for corporate property tax, the procedure for filling them out and the electronic format (order of the Federal tax service No. ММВ-7-21/ [email protected] from 31.03.2017).

The previous forms of the tax return and tax calculation, 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 from June 13, 2017.

The new form of the declaration is applied without fail starting from the reporting for the tax period - 2017. It can also be used during the liquidation (reorganization) of an organization in 2017 until 06/13/2017 (letter of the Federal Tax Service of Russia dated 04/14/2017 No. BS-4-21 / [email protected]).

And a new form of tax calculation for an advance payment is allowed to be applied at the initiative of the taxpayer, starting with calculations for the 1st quarter of 2017 - if it is necessary to fill out the calculation taking into account changes in corporate property tax that have come into force.

Who submits reports

Organizations that have property recognized as an object of taxation should report under the new forms (clause 1 of article 373 of the Tax Code of the Russian Federation). For Russian organizations, taxable property includes (clause 1, article 374, clauses 1, 7, article 378.2 of the Tax Code of the Russian Federation):

• movable property and immovable property reflected in accounting records (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 constituent entity of the Russian Federation, taxable at the 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 residential premises that are not reflected in accounting as fixed assets.

At the same time, the objects listed in paragraph 4 of Article 374 are not taxed on the property of organizations. tax code RF, including:

• land plots and other objects of nature management;
• objects recognized as objects of cultural heritage (monuments of history and culture) 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

Bar codes have changed on all calculation pages, and the field for specifying the TIN has been reduced from 12 to 10 characters. Fundamental innovations have 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” has appeared.

Title sheet of the calculation

Firstly, it is no longer necessary to indicate according to the All-Russian Classifier of Economic Activities.

Secondly, the codes of reporting periods have changed (see Table 1).

Table 1

Changing codes of reporting periods in advance payment calculation

Section 2 calculation

Unlike the previous form of calculation, section 2 should be filled out separately 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.

• the objects are located wholly or partially within the boundaries of the Republic of Sakha (Yakutia), Irkutsk or Amur Region;

In addition, the codes for the type of property required to fill in 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, the tax base for which is determined

Added new tax credit codes required to complete line 130 of section 2 of the calculation, namely:

• 2010257 - for movable property registered as fixed assets from 01.01.2013 (except for railway rolling stock manufactured 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 the FEZ and located in the territory of this FEZ, within 10 years from the month following the month of registration of the specified property.

A new line 175 has appeared to indicate the coefficient Kzhd.

It is filled in if code 09 is indicated on line 001 of section 2 of the calculation - in relation to public railways and structures that are their integral technological part, first taken into account as fixed assets, starting from 01/01/2017.

Section 2.1 calculation

This section will have to be completed by Russian and foreign organizations in respect of real estate specified in section 2 of the calculation subject to property tax at the average annual value.

Section 3 calculation

Now on line 001 you need to indicate the code of the type of property. We described the changes in this code in the comments to section 2 of the calculation.

On line 030, filled in only if the property subject to cadastral value is in common (shared or joint) ownership, the organization's share in the right to the property is indicated.

And line 035 is filled in in relation to the premises, the cadastral value of which is not determined, and at the same time the building in which the premises are 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 that is in 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 tax-free cadastral value” have been renumbered.

When filling out line 040 of section 3 of the calculation, it is necessary to take into account innovations in tax benefit codes.

How to fill out the calculation

How to fill out a new calculation form for an advance payment for corporate property tax, we will show with a numerical example. In it, we will fill out the calculation for the advance payment for the six months (II quarter).

EXAMPLE 1. CALCULATION OF THE ADVANCE PAYMENT FOR THE PROPERTY TAX OF ORGANIZATIONS FOR THE HALF-YEAR

Example 1. Calculation of the advance payment for corporate property tax for six months

Vector LLC is located in the city of Arkhangelsk, OKTMO code is 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 - 1,200,000 rubles;
- as of February 1, 2017 - 2,300,000 rubles;
- as of 01.03.2017 - 2,200,000 rubles;
- as of 04/01/2017 - 2,800,000 rubles;
- as of 05/01/2017 - 2,700,000 rubles;
- as of 06/01/2017 - 2,600,000 rubles;
- as of 07/01/2017 - 2,500,000 rubles.

The accountant of Vector reflected these data in lines 020 - 080 in column 3 of section 2 of the calculation.

The organization does not have benefits, therefore, 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:

(1,200,000 rubles + 2,300,000 rubles + 2,200,000 rubles + 2,800,000 rubles + 2,700,000 rubles + 2,600,000 rubles + 2,500,000 rubles) : 7 = 2,328,571 rubles .

The organization does not enjoy property tax benefits. Therefore, in all lines where data on benefits are reflected, the accountant put dashes.

The tax rate in Arkhangelsk is 2.2%. Her accountant entered in 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 rubles.

The residual value of fixed assets related to movable property as of 07/01/2017 is 1,200,000 rubles.

The residual value of the organization's immovable fixed assets as of July 1, 2017 amounted to 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 is 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 has no 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. (45,000,000 rubles × 2.2%: 4).

The firm reflected these data in section 3 of the calculation.

The total amount of the advance payment for corporate property tax for the half year, reflected in section 1 of the calculation on line 030, is 260,307 rubles. (12 807 + 247 500).

An example of filling out an advance payment calculation

What has changed in the declaration

Bar codes have changed on all pages of the declaration, and the field for specifying the TIN has been reduced from 12 to 10 characters. Fundamental innovations have 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” has appeared.

Title page

On the title page, it is no longer necessary to indicate the code of economic activity according to the OKVED classifier.

Section 2

Unlike the previous declaration form, section 2 must be completed separately and also:

• on main gas pipelines, gas production facilities, helium production and storage facilities;
• for other facilities 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 put into operation for the first time in tax periods (calendar years) starting from 01/01/2015;
• the objects are located wholly or partially within the boundaries of the Republic of Sakha (Yakutia), Irkutsk or Amur regions;
• facilities throughout the calendar year are owned by organizations that sell gas to Russian consumers.

In addition, the codes for the type of property required to fill in 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 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 railways and structures that are their integral technological part;
• 10 - for main pipelines, power 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 immovable property 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 that are not reflected in accounting as fixed assets.

New tax credit codes have been added that are required to complete line 160 of section 2 of the declaration, namely:

• 2010257 - for movable property registered as fixed assets from 01.01.2013 (except for railway rolling stock manufactured 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 the FEZ and located in the territory of this FEZ, within 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 development of offshore hydrocarbon deposits , including geological study, exploration, preparatory work.

A new line 215 has appeared to indicate the coefficient Kzhd.

It is filled in if code 09 is indicated on line 001 of section 2 of the declaration - in relation to public railways and structures that are their integral technological part, first taken into account 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 the real estate specified in section 2 of the declaration, taxable at the average annual value.

Section 3

Now on line 001 you need to indicate the code of the type of property. We described the changes to this code in the comments to section 2 of the declaration.

table 2

Changes in filling in the lines of section 3 of the declaration

How to fill out a declaration

How to fill out a new tax return form for corporate property tax, we will show with a numerical example.

In it, we will fill out a declaration based on the results of 2017. All figures are conditional.

EXAMPLE 2. WE REPORT ON THE TAX ON PROPERTY OF ORGANIZATIONS

Let's continue the condition of example 1. Suppose the residual value of fixed assets recognized as objects of taxation was:

as of 08/01/2017 - 2,400,000 rubles;
- as of 09/01/2017 - 2,300,000 rubles;
- as of 01.10.2017 - 2,500,000 rubles;
- as of 11/01/2017 - 2,400,000 rubles;
- as of 01.12.2017 - 2,300,000 rubles;
- as of December 31, 2017 - 2,200,000 rubles.

Data on the residual value for the period from 01/01/2017 to 12/31/2017 was reflected by the accountant of Vector in lines 020 - 140 in column 3 of section 2 of the declaration.

The residual value of the immovable fixed assets of the organization as of December 31, 2017 amounted to 1,560,000 rubles. 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 in column 4 of line 141.

The average annual value of the property (line 150) is:

(1,200,000 rubles + 2,300,000 rubles + 2,200,000 rubles + 2,800,000 rubles + 2,700,000 rubles + 2,600,000 rubles + 2,500,000 rubles + 2,400,000 rubles + 2 300,000 rubles + 2,500,000 rubles + 2,400,000 rubles + 2,300,000 rubles + 2,200,000 rubles) : 13 = 2,338,462 rubles

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 amount of tax for the tax period of 2017 (line 220) is equal to:

RUB 2,338,462 (line 190) × 2.2 (line 210): 100 = 51,446 rubles.

During 2017, the following 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 payable 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 1,050,000 rubles. For an office building taxed at the cadastral value, for 2017 the organization paid advance payments in the amount of 742,500 rubles. (45,000,000 rubles × 2.2%: 4 × 3).

The amount of tax calculated for the year is 990,000 rubles. (45,000,000 rubles × 2.2%).

The amount of tax on the office building payable at the end of 2017 is 247,500 rubles. (990,000 - 742,500).

The total amount of tax on property of organizations, reflected in section 1 of the declaration, is 261,526 rubles. (14,026 + 247,500).

An example of filling out a declaration

How to submit a calculation and declaration

Organizations that are not the largest 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 sheet;
• at the location of each real estate object, in respect of which a separate procedure for calculating and paying tax is established.

If there are reporting periods for corporate property tax in a constituent entity of the Russian Federation, then advance payments should be reported no later than 30 calendar days from the end date of the corresponding reporting period (clause 2, article 379, clause 2, article 386 of the Tax Code of the Russian Federation):

• the first quarter, six months or nine months of a calendar year - when taxing property at an average annual value;
• first quarter, second quarter and third quarter of the calendar year - when taxing property at cadastral value.

At the same time, if the last day of the term falls on a weekend or non-working holiday, the end of the term is postponed to the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

So, you need to pass the calculation:

• for the 1st quarter of 2017 - no later than 05/02/2017 (taking into account the postponement of the deadline that falls on a day off);
• for half a year or for the II quarter of 2017 - no later than July 31, 2017 (taking into account the postponement of the deadline that falls on a day off);
• for nine months or for the III quarter of 2017 - no later than October 30, 2017.

Please note: if the organization submitted the initial calculation for advance payments for the reporting periods of 2017 in a new form, then the revised calculations for the indicated 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).

September 30th. Since January 1, 2015, Russia has introduced new order calculation of property tax, which will henceforth be determined based on the cadastral value of real estate. As a result, many homeowners will face an increase in the amount of tax payable. In 2016, the property tax under the new rules is calculated only in 28 regions, but by 2020 the new procedure will be applied throughout the country.

Features of the new calculation

Property tax before the introduction of a new calculation methodology was calculated based on the inventory value of housing, that is, the amount that was registered with the BTI. It is much less than the market value.

Now, for the calculation of the tax, it will be taken not the inventory value, but the cadastral value, which was determined by independent appraisers. Usually the cadastral value is only 10-20% lower than the market value.

Owners of real estate in old houses will especially feel the changes, because the amount of tax for them will increase most noticeably.

Currently, many are faced with an overestimated cadastral value and, as a result, an overestimation of the amount of property tax. The main reasons for this:

• when determining the cadastral value of housing, the features of real estate (for example, the deterioration of a building, transport accessibility, etc.) were not always objectively assessed;
• the crisis led to a decrease in market prices for real estate, but did not affect the cadastral value of housing;
• appraisers' errors (use of incorrect data on the number of square meters housing, etc.).

The only legal possibility is the revision of the cadastral value through the court or a special commission. We wrote about the procedure for contesting the cadastral value in our article - "".

The following rates apply:

1. 0.1% - if the cadastral value of housing is less than 300 million rubles;
2. 2% - if the cadastral value of housing is more than 300 million rubles;
3. 0.5% - for owners of non-residential buildings and outbuildings.

Regional tax inspectorates have the right to increase the tax rate, but not more than 3 times or reduce it down to 0%.

In 2016, taxpayers will have to pay property tax no later than December 1, 2016.

To calculate property tax under the new rules, you must first find out the cadastral value of housing. This can be done on the official website of Rosreestr.

One cannot but rejoice at the fact that until 2020 there are tax benefits. That is, in 2016, even in those regions where the tax calculation according to the new rules is already applied, the property tax will not increase much, because. homeowners in these regions will have to pay only 20% of the amount of the calculated tax.

The algorithm for calculating property tax under the new rules is as follows:

• determine the cadastral value of the apartment, room, premises;
• reduce by the cadastral value of 20 sq. meters of the apartment;
• if property tax is calculated for a room, then the cadastral value is reduced by 10 sq. meters of this room;
• if the tax on the property of a private house is calculated, then the cadastral value is reduced by 50 sq. meters;
• if the tax on the property of a real estate complex (for example, a business center) is calculated, then the cadastral value is reduced by 1 million rubles.

Until 2020, reducing coefficients will be in effect, which will reduce the tax burden on citizens. When calculating property tax for 2015, a coefficient of 0.2 applies, for 2016 - 0.4, for 2017 - 0.6, for 2018 - 0.8.

Example:

1. We calculate the cadastral value of 20 sq. meters:

4,000,000 / 60 * 20 \u003d 1,333,333 rubles.

1. We determine the cadastral value of housing for tax calculation (minus 20 sq. Meters):

4,000,000 - 1,333,333 \u003d 2,666,667 rubles.

1. Calculate the amount of tax:

2 666 667 * 0.1 / 100 = 2 667 rubles.

1. If the tax is paid in 2016 for 2015, then a coefficient of 0.2 is applied:

2667 * 0.2 \u003d 533 rubles.

In 2019, reducing coefficients will no longer be applied - this means that from 2020, real estate owners will pay the full amount of tax, that is, according to our example - 2,667 rubles.

Do pensioners pay property tax?

Previously, pensioners were exempted from paying property tax. After the introduction of a new calculation method, this category of citizens will also be exempted from the obligation to pay this tax, but with some nuances.

1. The property must not be used for commercial purposes.
2. The tax exemption is granted only for one property.

Thus, if a pensioner is the owner of both an apartment and a house, then he will have the right not to pay property tax only for one thing, all other property will be taxed.

To be exempt from paying tax, a pensioner must apply to the tax office with an application for exemption from paying property tax. You need to have a passport, pension certificate and other documents with you.

Who is exempt from property tax

Property tax is not paid. These categories include:

• heroes of the USSR and the Russian Federation;
• disabled people of I and II disability groups and disabled since childhood;
• military;
• Afghan veterans and veterans of the Great Patriotic War;
• members of military families who have lost their breadwinner;
• liquidators of the Chernobyl accident;
• persons engaged in creative and professional activities.

Declaration on property tax for 2018 - mandatory reporting of companies. You can hand it over a day later and according to the new rules. Actual deadline for 2018 for legal entities, form, sample filling new form see article.

If you have cars, office equipment, furniture, etc. on your balance sheet, then our article is for you. with the rules for calculating property tax, rates and codes, you can print and hang in your office.

Property tax return for 2018: reporting deadlines

The property tax declaration at the end of the year is submitted to the tax office no later than March 30 of the next year (clause 3 of article 386 of the Tax Code of the Russian Federation). When the deadline for submitting the declaration coincided with a non-working day, submit it on the next working day (clause 7, article 6.1 of the Tax Code).

See the table for all the deadlines for property tax reports in 2019 for companies.

Deadline for submitting reports on property in 2019

To figure out which tax office to submit a property tax return for 2018, a special table will help. In what form should the declaration be submitted? The company has the right to decide on its own. Only the largest taxpayers and organizations that have an average number of employees for the previous year exceeding 100 people do not have the right to choose. How to calculate correctly average headcount, .

2018 property tax return form

The new form of the property tax declaration for 2018 has not been approved. The declaration must be filled out on the old form. It was approved by order of the Federal Tax Service of March 31, 2017 No. ММВ-7-21/271.

What sections are included in the property tax return for 2018, see the table.

What does the 2018 property tax return for legal entities include?

How to fill out a property tax return

The general requirements for filling out a property tax return in 2018 are given in the order of the Federal Tax Service No. ММВ-7-21/271 dated March 31, 2018:

• cost indicators are prescribed in full rubles. If the indicator value is less than 50 kopecks, then it is discarded. If more - round up to the nearest ruble;
• page numbering through starting from the title page;
• two-sided printing in paper form cannot be used;
• the company is not entitled to make blots and corrections;
• forms are filled with ink only in black, blue or purple;
• filling in the lines of indicators is carried out from left to right, from the first familiarity;
• numerical values ​​are aligned to the right (last) familiarity if the declaration is filled out using software;
• sheets are fastened so that this does not lead to damage to the paper.

Sample of filling out the declaration on property tax for 2018

What to consider when filling out a property tax return

When you fill out the reporting, do not confuse the zero rate with the full exemption. These situations are reflected differently in property tax reports. Look in the regional law, what exactly is written there about the benefit.

The region exempted movable objects from the tax. In line 130 of section 2 of the property tax calculation, enter the benefit code - 2012000 (benefits codes approved by order of the Federal Tax Service of March 31, 2017 No. ММВ-7-21/271). In the same place, write an article, paragraph and subparagraph of the regional law, which says that the company or property is exempt from tax. In line 140, reflect the average value of non-taxable property.

If you have preferential and non-preferential movable property, you can reflect them on one sheet of section 2 of the calculation or property tax return. And if the region has provided various benefits for different types of property, then fill out section 2 for each of them.

The region has reduced the rate for movable objects. Whether to put a benefit code in section 2 of the calculation depends on how the regional authorities have enshrined a reduced or zero rate in the law. If the regional law says about a reduced or zero rate in the "Rates" section, then the benefit code does not need to be affixed. Just record the rate on line 170 of section 2.

It is possible that the authorities of the region have fixed a reduced or zero rate in the “Benefits” section of the Property Tax Law. In this case, in line 170, enter the preferential rate, and in line 160, enter the code of the benefit - 2012400. In the second part of the code, after the "/" sign, give the article, paragraph and subparagraph of the regional law in which the local authorities provided for the benefit.

Some regions have different rates for certain types of movable property. In such a situation, it is necessary to calculate the tax for different groups of assets separately. Show in the reporting on property - too. Complete as many sections of 2 calculations as tax rates applies to the property of your company.

The region has reduced the tax payable. In line 190 of section 2 of the calculation, write the benefit code - 2012500. In the second part of the code, provide the article, paragraph and subparagraph of the regional law. On line 200, enter the amount by which you reduce the tax.