Property tax is calculated based on data. How to calculate the property tax of an organization. Movable property includes

Organizations must calculate property tax based on the results of reporting periods. Which organizations must pay tax? How to correctly calculate property taxes in 2018? How to calculate the amount of tax based on the cadastral value of real estate? We will study the answers to these and other questions in the material below, and also consider an example of calculating property tax for 2018.

How to calculate property tax for a legal entity: general principles

Property tax by legal entities must be paid at the end of the year and can be transferred throughout the year in the form of advances at the end of each quarter. The issue of availability and obligation to pay advances is decided at the regional level. If they are introduced, then organizations make advance payments 3 times a year: after the 1st quarter, 6 months and 9 months.

However, advances may not be made. This happens in the following cases:

if a subject of the Russian Federation, in accordance with clause 3 of Art. 379 of the Tax Code of the Russian Federation, does not introduce the payment of advance payments;
if regional authorities, in accordance with paragraph 6 of Art. 382 of the Tax Code of the Russian Federation, establish for some categories of legal entities the right not to count or pay advances.

For information on how and for whom property tax exemption can be introduced, read the article “Who is exempt from paying property taxes?” .

How is property tax calculated?

Tax Code of the Russian Federation;

The procedure for filling out a tax return for the property tax of organizations, approved by order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/271@ (hereinafter referred to as the Procedure for filling out the declaration).

Property tax is calculated by:

Organizations on OSNO based on the average annual value of property and tax rate.

All companies, regardless of the taxation system applied to certain types of real estate. The tax must be calculated based on the cadastral value established as of January 1 of the tax period and the tax rate.

Tax rates are set by regional authorities, but their value should not exceed the rates prescribed in the Tax Code.

The amount of property tax, according to paragraph 1 of Art. 382 of the Tax Code of the Russian Federation, it is necessary to calculate both for the reporting period (if it is introduced in the region) and for the entire tax period.

Read about how tax accrual is reflected in accounting entries. “Property tax accrued - accounting entries” .

Formula for calculating property tax advances

When calculating the property tax of organizations, a certain procedure must be followed (clauses 1, 2 of Article 382 of the Tax Code of the Russian Federation, sections IV, V, VI, VII of the Procedure for filling out the declaration).

Based on the provisions of these documents, in relation to property taxed based on the average annual value, the formula for calculating advances on corporate property tax is as follows:

Ao = (STsr - STsrl) × STn / 4 - Al,

JSC - advance tax for the reporting period;

STav - average property value calculated for the reporting period;

STsrl - the average value of property that is not taxed in connection with the provision of benefits;

STn - rate for calculating property tax;

If the organization during the entire tax period has the property specified in sub. 1, 2, 4 p. 1 tbsp. 378.2 of the Tax Code of the Russian Federation, then in respect of it the calculation of the advance payment is made from the cadastral value of the real estate property established as of January 1 of the year, which is the tax period, according to the formula:

Ao = KS/4 × STn - Al,

KS - cadastral value of the property as of January 1 of the year, which is the tax period;

STn - property tax rate calculated from the cadastral value;

Al is an advance payment that the organization does not need to make to the budget in connection with the partial tax reduction benefit.

How is property tax calculated for the quarter?

To obtain the data included in the above formula when calculating advances on property tax in 2018, taxed on the basis of the average annual value, the following actions are performed:

The property that is taxed is isolated from the total volume, that is, the object of taxation is determined. To do this, the value of non-taxable property and the value of those fixed assets for which the tax is calculated separately are subtracted from the value of the property (clause 4 of Article 374, clause 1 of Article 376 and clause 3 of Article 382 of the Tax Code of the Russian Federation).

Read about the specifics of taxation of movable property in 2018.“Tax on movable property of organizations from 2018”. And from 2019, movable property is exempt from taxation. See details.

The average cost of this property for the quarter (reporting period) is determined, that is, the tax base for advances is calculated. In this case, tax exemption benefits should be taken into account in the calculation.

How to calculate the average cost of fixed assets, read the material“Formula for calculating the average annual cost of fixed assets”.

1/4 of the resulting product is allocated.

Available tax reduction benefits are used.

How to calculate property tax payable for the tax period: calculation formula

To find out how property tax is calculated based on the average annual value and payable at the end of the year, you need to use the following formula:

Nnp = (STsrg - STsrgl) × STn - A - Nl - Nin,

Nnp - the amount of tax payable based on the results of the year;

STsrg - the average value of property calculated for the year;

STsrgl - the average value of property calculated for the year, which is not subject to tax in connection with the provision of benefits;

STn - property tax rate;

A is the total amount of advance payments made during the year;

Nl - that part of the tax that the organization does not need to contribute to the budget in connection with the partial tax reduction benefit;

Nin is that part of the tax that is not included in the budget due to its payment abroad.

How is property tax calculated for the entire tax period: stages of calculation

When calculating property tax for the year, the following actions are carried out:

The property that is taxed is isolated from the total volume, that is, the object of taxation is determined. To do this, the value of non-taxable property and those amounts of fixed assets on which the tax is calculated separately are subtracted from the value of the property (clause 4 of Article 374, clause 1 of Article 376 and clause 3 of Article 382 of the Tax Code of the Russian Federation).

The average value of this property for the year (tax period) is determined, that is, the tax base is calculated. In this case, tax exemption benefits should be taken into account in the calculation.

The tax base is multiplied by the tax rate.

Available tax and payment reduction benefits made abroad are used.

Property tax: calculation example

Let's consider an example of calculating property tax for organizations.

Example of calculating corporate property tax

The Sigma company owns a retail chain in Moscow and the Moscow region. Separate divisions in the Moscow region rent buildings and premises and do not maintain separate balance sheets.

On account 01 “Fixed assets”, Sigma has the following objects and areas:

a plot of land in Podolsk, on the territory of which it is planned to build a trading base (not recognized as an object of taxation on the basis of sub-clause 1, paragraph. 4 tbsp. 374 Tax Code of the Russian Federation);
a building in the South-Western district of the capital in which the company’s office is located;
the building of a multi-storey parking garage used both for its own needs and for the needs of Moscow residents (this property is entitled to a benefit - 100% tax exemption on the basis of sub-clause 9, clause 1, article 4 of the Moscow law of 05.11. 2003 No. 64);

other objects of movable property necessary for the operation of the head office and separate divisions (office equipment, lifts) belonging to depreciation groups 1-2 (this property is not taxed in accordance with sub-clause 8 of clause 4 of Article 374 of the Tax Code of the Russian Federation) ;
other objects of movable property necessary for the operation of the head office and separate divisions (cars, commercial equipment, etc.), registered before 2013;
other objects of movable property necessary for the operation of the head office and separate divisions (cars, commercial equipment, etc.), registered after 2013 (this property is not subject to property tax in Moscow in 2018 on the basis of clause 31 Part 1 Article 4 of Moscow Law No. 64, Article 2 of Moscow Law No. 4 dated 02/21/2018).

When to include in the calculation of tax for 2018 the value of movable property, from the date of issue of which more than 3 years have passed, read the material“Tax on movable property: if 3 years from the date of issue have expired”.

Let us agree that for these buildings there are no grounds for calculating tax based on the cadastral value.

The average annual cost of all property included in fixed assets is RUB 25,876,700.
The average annual value of property not subject to taxation (i.e., subject to benefits and subject to other (land) taxes) is RUB 18,570,000.

Based on the results of the reporting periods, the company paid the following advance amounts:

1st quarter - 40,189 rubles.

Half-year - 40,176 rubles.

9 months - 40,192 rub.

Now let's start substituting the available data into the formula.

1. The property that is taxed is isolated from the total volume, that is, the object of taxation is determined. To do this, the value of tax-free property is subtracted from the total value of the property:

RUB 25,876,700 - 18,570,000 rub. = 7,306,700 rub.

The resulting indicator will be reflected in line 190 of section 2 of the tax return.

It should be noted that due to the presence of property that falls under benefits (a multi-storey garage building), the accountant must fill out a separate section 2 of the declaration. In it, in lines 020 to 140, you need to reflect the value of the property that falls under the benefits, and in lines 150 and 170, indicate the average annual value of the property, full and preferential, respectively.

2. The amount of tax for the past year is calculated.

In order to find the required annual tax amount, we multiply the calculated tax base by the tax rate. In Moscow for organizations it is 2.2%.

RUB 7,306,700 × 2.2% = 160,747 rub.

3. Subtract all advance payments from the resulting tax value:

RUB 160,747 - 40,189 rub. - 40,176 rub. - 40,192 rub. = 40,190 rub.

If calculations contain values with kopecks, they are rounded or discarded according to the general rule.

A sample property tax calculation certificate can be downloaded from the link below.

As a result, the property tax payable at the end of the year by the accountant of Sigma LLC must be reflected in the amount of 40,190 rubles. on line 030 of section 1 of the declaration.

In Moscow, property tax must be paid within the same time frame as the declaration is submitted. In other words, the company must submit a declaration for last year to the Federal Tax Service and pay the tax by March 30 of the year following the reporting year.

Results

The procedure for calculating property tax depends on the method of determining the tax base and the tax rates and benefits established in the region. The frequency of calculations - based on the results of reporting periods or based on the results of the year - is also determined by regional legislation.

The property tax of organizations in 2019 was established by Chapter 30 of the Tax Code of the Russian Federation and was put into effect in the relevant territories by the laws of the constituent entities of the Russian Federation.

The legislative bodies of the constituent entities of the Russian Federation have the right to establish: the tax rate (within the limits determined by the Tax Code), the form of tax reporting, the timing and procedure for paying the tax, as well as tax benefits for their use by taxpayers.

In our material today, we will find out who the payers of this tax are, how the tax base is determined, the size of the property tax rate in 2019, what reporting and tax periods exist, what is the payment procedure, as well as other equally important issues.

Property tax payers

Payers of property tax are:

Russian organizations;
foreign organizations (which operate in the Russian Federation through permanent representative offices and own real estate on the territory of the Russian Federation).

Payers of property tax are individuals who have the right of ownership of property recognized as an object of taxation (Chapter 32, Article 401 of the Tax Code of the Russian Federation).

The object of taxation of individuals is property located within the municipality (federal city of Moscow, St. Petersburg, Sevastopol):

1. Residential building.
2. Living space, apartment or room.
3. Garage.
4. Unfinished construction site.
5. Single real estate complex.
6. Other buildings (structures, structures and premises).

Organizations do not pay property tax in 2019:

legal entities transferred to pay UTII (Unified Tax on Imputed Income);
small businesses using the simplified tax system (Simplified Taxation System).
LLCs and entrepreneurs using the Unified Agricultural Tax, regardless of the composition of their property.

However, in two cases, entrepreneurs and organizations using the simplified tax system and UTII must pay property tax.

In the first case, this is a tax on residential buildings and premises not included in the balance sheet of fixed assets.

In the second case, two conditions must match:

1. They own an administrative, business or shopping center, or even simply own premises in them, or non-residential premises intended or actually used for offices, trade, catering and consumer services.

2. The above category of real estate must be included in a special list. This list is approved by a regulatory act of the government of the region in which the building or premises is located. The list must be published as of January 1 of the reporting year on the official website of the constituent entity of the Russian Federation.

In this case, real estate tax will be paid from the cadastral value of the property.

You can find out the cadastral value of a real estate property on the Rosreestr website in the section “Reference information on real estate objects online”. It is enough to enter one of three parameters: cadastral number of the object, conditional number or address and find out the cadastral value.

Land is not recognized as an object of taxation if this land is listed as withdrawn from circulation or limited in circulation.

The tax base

The tax base for property tax is the average annual value of property, which is calculated taking into account the accrued contribution according to depreciation rates in accordance with accounting standards.

In accordance with paragraph 4 of Art. 376 of the Tax Code of the Russian Federation, the average value of property recognized as an object of taxation for the reporting period is determined as the quotient of dividing the amount obtained by adding the values of the residual value of the property (excluding property, the tax base in respect of which is determined as its cadastral value) by 1 The th day of each month of the reporting period and the 1st day of the month following the reporting period by the number of months in the reporting period increased by one.

To determine the tax base under a simple partnership agreement, it should be taken into account that the property transferred for joint activities remains on the balance sheet of the transferring organization. Thus, the obligation to pay property tax falls on this organization.

Property tax rates in 2019

The marginal corporate property tax rate in 2019 cannot exceed 2.2% and cannot fall below 0.1%.

If a tax is established on the territory of a constituent entity of the Russian Federation, the legislative bodies of the constituent entities have the right to differentiate tax rates from 0.1% to 2.2% (depending on the category of taxpayers or property that is the object of taxation).

The property tax rate for individuals in 2019 is from 0.1 to 0.2%.

In addition, the Tax Code provides benefits for some organizations (Article 381). In order to apply benefits, organizations are required to maintain separate records for property subject to benefits.

Reporting and tax periods for property tax

The tax period for property tax is a calendar year.

The reporting periods for this tax are as follows:

I quarter;
half year;
9 months.

Reports are submitted to the tax authorities at the location of the organization’s property no later than the 30th day of the month following the reporting period. When establishing a tax, the legislative bodies of a constituent entity of the Russian Federation have the right to establish reporting periods.

At the end of the year, the taxpayer must submit a declaration to the Federal Tax Service (no later than March 30 of the year following the reporting period).

If the property tax payer sold property during the calendar year, the declaration can be submitted early. If, after this, an individual entrepreneur or organization again has an object of taxation during the same year, then they will have to provide an updated declaration and pay additional tax.

Procedure for paying property tax and advance payments

In accordance with paragraph 1 of Art. 382 of the Tax Code of the Russian Federation, the amount of tax at the end of the year is calculated as the product of the tax rate and the tax base determined for the tax period.

The amount of property tax in 2018 based on the results of the tax period, which is subject to payment to the budget, is determined as the difference between the amount of tax calculated for the year and the amounts of advance payments (paid during the year).

The advance tax payment is calculated based on the results of each reporting period (in the amount of ¼ of the product of the corresponding tax rate and the average value of property for the reporting period).

Subjects of the Russian Federation have the right to exempt certain categories of taxpayers from making advance tax payments (during the entire year).

BCC for payment of property tax - 182 1 06 02010 02 1000 110.

Property tax return 2018

Order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11 /895 approved the form of the property tax declaration in electronic format and the procedure for filling it out.

Since 2011, the declaration form has been constantly changing. The latest change was approved by order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/271. The new property declaration form is used starting June 13, 2017, for an incomplete tax period, as well as when preparing reports for 2018. Order of the Federal Tax Service of Russia dated March 31, 2017 N ММВ-7-21/271@ (as amended on October 4, 2018) approved a new form of property tax declaration, which will be used to calculate tax starting from the 1st quarter of 2019. In its letter No. BS-3-21/8670 dated November 22, 2018, the Federal Tax Service of Russia explained that for the tax period of 2018, the declaration in the previous edition applies.

The structure of the new declaration form for 2018 remains the same:

title page;
section 1 (“The amount of tax payable to the budget, according to the taxpayer”);
Section 2 (“Determination of the tax base and calculation of the amount of tax in relation to the taxable property of Russian organizations and foreign organizations operating in the Russian Federation through permanent representative offices”);
section 2.1 (“Information about the immovable property, the advance payment for which was calculated in the previous section”);
Section 3 (“Calculation of the amount of tax for the tax period on an object of real estate, the tax base in respect of which is recognized as the cadastral (inventory) value”).

You can download the new property tax declaration form for 2018 using the following button:

You can download the updated property tax declaration form for 2019 using the following button:

Procedure for filling out a property tax return for 2019

Due to the fact that from January 1, 2019, organizations are exempt from paying movable property tax, as well as due to some legislative changes, amendments have been made to the property tax declaration. Let's talk about what has changed in the updated declaration form for 2019.

In Section 2 of the declaration form, starting from the 1st quarter of 2019, it will be necessary to reflect the calculated amount of tax only in relation to real estate. For 2018, this section reflected information, including information about movable fixed assets.

There have been changes to section 2.1. On line 010 it is necessary to indicate the code of the corresponding object. There are 4 such codes:

“1” - if there is a cadastral number specified in the Unified State Register of Real Estate;
“2” - if there is no cadastral number, but there is a conditional number;
“3” - if there is only an inventory number and the object is assigned an address;
“4” - if there is only an inventory number, but the object is not assigned an address.

Also in section 2.1. columns appeared to indicate the address of the property.

The requirements, rules and procedure for filling out a property tax return are as follows:

1. Only one indicator should be indicated in each line. If there are no indicators, you must put dashes in the appropriate cells.
2. All amounts are written in full rubles (less than 50 kopecks are discarded, and more than 50 kopecks are rounded up to the full ruble).
3. Text indicators should be filled in capital letters. The last unfilled cells must be filled with dashes.
4. Errors in the document cannot be corrected using a correction tool.
5. On each sheet of the declaration it is necessary to indicate the checkpoint and tax identification number (organization).
6. Completed Section 2 is provided by:

organizations of the Russian Federation;
foreign organizations that have permanent representative offices in Russia.

Separately, Section 2 is completed in relation to:

Property	Property type code
property on which tax is paid at the location of the Russian organization or permanent representative office of a foreign organization
property of each separate division of a Russian organization (with a separate balance sheet)
geographically remote real estate
property, the taxation of which is subject to different tax rates
each property that is simultaneously located on the territory of different constituent entities of the Russian Federation
each property that is simultaneously located on the territory of a constituent entity of the Russian Federation and in the territorial sea of the Russian Federation, the continental shelf or the exclusive economic zone of the Russian Federation
real estate included in the Unified Gas Supply System
own property of a Russian organization, if it is located on the territory of another state where the tax on it has already been transferred
resident of the Special Economic Zone in the Kaliningrad Region, which he created (acquired) during the implementation of an investment project
public railway tracks, main pipelines, energy transmission lines, as well as structures that are an integral technological part of these facilities

7. Completed Section 3 is provided by:

Russian as well as foreign organizations for real estate, the tax on which is calculated based on the cadastral value;
foreign organizations that do not have permanent representative offices in the Russian Federation for their own real estate;
foreign organizations that do not have permanent representative offices in the Russian Federation (having real estate on the territory of the Russian Federation used in their activities).

A separate sheet of Section 3 must be filled out for each property.

In a new form you you won’t find the “OKVED code” field, it will no longer be present in the declaration. The second innovation is the absence of the MP sign, i.e. Printing is not required.

The reporting period codes have changed:

In the half-year declaration, it is necessary to indicate codes 17 and 18, and not 31 and 33, as in the previous form.

In the declaration submitted during reorganization, indicate:

for the half-year, code 47 (instead of 52);
in nine months 48 (instead of 53).

In reports starting from the 1st quarter of 2019 on line 013 of Section 3, it is necessary to indicate the code of the type of information about the “cadastral” object:

“1” - in relation to a building, structure, structure;
“2” - in relation to the premises, garage, parking space.

Also in the updated report, a line was added to indicate the Ki coefficient. This coefficient will need to be applied when calculating tax if the cadastral value of real estate changes during the tax period due to changes in qualitative and/or quantitative characteristics.

The remaining codes have not changed, please enter them as before:

For the advance report for the 1st quarter, in the general case - code 21, for reorganization - code 51.

In the field for writing a contact phone number you now need to enter: country code; locality code; phone number without dashes and spaces.

Calculation of property tax for individuals and organizations

Property tax (NI) = cadastral value of real estate (CV) X local tax rate (LC)

It is necessary to calculate the value of property for the reporting period, which is subject to taxation, using the following formula:

Average value of property = residual value of property (at the beginning of the reporting period) + residual value of property (at the beginning of each month within the reporting period) + residual value of property (at the end of the first month following the reporting period) / number of months in the reporting period + 1 month.

The average annual value of property that is subject to taxation should be calculated using the following formula:

Average annual value of property (for a specific tax period) = residual value of property (at the beginning of the tax period) + residual value of property (at the beginning of each month within the tax period) + residual value of property (at the end of the tax period (December 31)) / number of months in tax period + 1 month.

Tax and accounting of property tax

Please note that there is no special procedure for reflecting advance payments in property tax accounting.

An organization can be guided by clause 7 of the Accounting Regulations “Accounting Policy of an Organization” (PBU 1/2008), which was approved by Order of the Ministry of Finance of Russia dated October 6, 2008 N 106n.

In accordance with paragraphs 5, 7 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n, the amount of accrued payments (based on the results of reporting periods) and the amount of tax (based on the results of the tax period) can be classified as expenses.

Clause 3 of the Letter of the Ministry of Finance of Russia dated 19.03.2008 N 03-05-05-01 /16, as well as the Letter of the Ministry of Finance of Russia dated 05.10.2005 N 07-05-12 /10 contains information on reflecting the organization’s expenses for paying tax on property (in accounting).

Instructions for using the Chart of Accounts for accounting the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, contains the procedure for making accounting entries for the accrual and payment of advance payments for property tax of organizations to the budget.

So the entry might look like this:

Chapter 30 of the Tax Code of the Russian Federation does not regulate the source of payment of property tax for organizations, and therefore organizations have the right to independently determine which expenses include the amount of property tax in 2018 or the amount of advance payments.

The article was edited in accordance with changes in legislation 03/25/2019

May also be useful: Is the information useful? Tell your friends and colleagues

Dear readers! The site's materials are devoted to typical ways to resolve tax and legal issues, but each case is unique.

If you want to find out how to solve exactly your issue, please contact the online consultant form. It's fast and free! You can also consult by phone: MSK - 74999385226. St. Petersburg - 78124673429. Regions - 78003502369 ext. 257

Property tax is a tax on the government for the right to own property.

This is a local tax, therefore the authorities of the constituent entities have the right to independently establish the procedure and terms of payment, as well as tax rates within the limits specified in the above laws.

Property tax is imposed on any property that is owned by legal entities and individuals.

Property as an object of taxation

The object of taxation under this tax is movable and immovable property.

Individuals own this property by right of ownership, and legal entities - by right of trust, temporary possession, disposal and under a concession agreement.

Movable

What movable property is is stated in v. 2 tbsp. 130 Civil Code of the Russian Federation. According to this law, movable property includes things that can move freely with their owner.

Rights to movable property are not subject to mandatory state registration.

Movable property includes:

money;
securities;
animals;
vehicles;
debentures;
other property that does not fall under the category of real estate.

Real estate

The definition of real estate is given in paragraph 1 of Art. 130 Civil Code of the Russian Federation. Real estate, or real estate, is inextricably linked to the land, meaning it cannot be moved.

Real estate includes:

building;
structures;
unfinished construction projects;
sea vessels;
space objects;
aircraft;
other objects that cannot be moved without damaging their integrity.

Differences

There are a number of differences between movable and immovable property. The first, and most important thing, is state registration of rights to this property.

Others include:

The law requires mandatory state registration of rights for real estate. No for movable property.

Real estate is inextricably linked to the land, while movable property can be easily moved without harming its integrity.

The procedure for acquiring ownership of movable and immovable things is different.

When inheriting real estate, the transfer of rights occurs at the place of registration of such an object. When inheriting movable things - at the place of last residence of the testator.

Disputes concerning real estate are considered in the courts at the place of registration of such objects. This is stated in Art. 30 Code of Civil Procedure of the Russian Federation. And disputes concerning movable property - at the place of residence of the defendant - Art. 28 Code of Civil Procedure of the Russian Federation.

Video: Property tax: movable - immovable

Who pays property taxes in 2014?

Property tax in 2014 is paid by all owners, both legal entities and individuals.

Legal entities (organizations)

According to Art. 373 of the Tax Code of the Russian Federation, taxpayers among legal entities are:

organizations that own, by right of trust, temporary possession, disposal, as well as under a concession agreement, property that is subject to taxation.

Individuals

According to Art. 1 of Law No. 2003-1, taxpayers among individuals are citizens who own property that is subject to taxation.

If the property is in common shared ownership, then the owner is each individual, in proportion to his share in the common property.

If the property is jointly owned, then each owner bears equal tax obligations to the state regarding such property.

Individual entrepreneurs pay tax only on the property they use to carry out their business activities.

They pay at rates for legal entities.

The tax base

For individuals, the tax base for this tax is the inventory value of the property.

If you own several real estate objects, then the total value of these objects is taken to calculate the tax.

You can find out the inventory value of a property from BTI documents. But, individuals pay tax according to notifications sent to them by tax officials.

For legal entities there are two tax bases, depending on the object of taxation:

The residual value of the property taking into account annual depreciation. This data is taken from accounting.

Cadastral value - for some real estate objects - such as administrative centers, shopping complexes and other objects that are listed in paragraph 1 of Art. 378.2 Tax Code of the Russian Federation.

Tax systems

There are three main taxation systems that businesses use to carry out their activities. This:

general mode;
simplified mode (STS) – Ch. 26.2 Tax Code of the Russian Federation;
imputed income (UTII) – Ch. 26.3 Tax Code of the Russian Federation.

simplified tax system

The simplified tax system is a simplified taxation regime. Legal entities using it are exempt from paying a number of taxes. Such as:

corporate property tax;
income tax.

Instead, they pay a single tax, which is equal to 6% or 15% of the tax base.

The amount of tax depends on what type of simplified tax system a legal entity or individual entrepreneur applies:

“income” – the amount of tax payable is equal to 6% of all company income for the reporting period;
“income minus expenses” - the tax is equal to 15% of all company income for the reporting period, reduced by the amount of expenses for the same period.

UTII

UTII is a single tax on imputed income. It can only be used when carrying out certain types of activities. This:

Providing household and veterinary services.

Retail trade and catering.

Other types of activities that are listed in paragraph 2 of Art. 346. 26 Tax Code of the Russian Federation.

Legal entities and individual entrepreneurs applying this tax regime do not pay the following taxes:

income tax;
property tax.

BASIC

OSNO – general taxation regime. It is paid by those legal entities that do not apply any of the preferential regimes.

Legal entities located on OSNO pay all taxes:

personal income tax;
income tax;
property tax;
local taxes - land and transport;
contributions to all extra-budgetary funds, as well as to the Pension Fund.

What do you need to know to pay?

In order to pay property tax, you need to know both the tax base and the tax rate.

Individuals are in a more advantageous position - tax inspectors calculate the tax for them. And then they send payment notices to all taxpayers.

It is more difficult for legal entities - they independently calculate the amount of tax payable, and then make advance tax payments throughout the year.

Bid

Tax rates are different for legal entities and individuals.

In Art. 3 of Law No. 2003-1 provides the following tax rates for individuals:

If the inventory value of property is up to 300 thousand rubles, tax must be paid at a rate of up to 0.1% inclusive.

If the inventory value of property ranges from 300 to 500 thousand rubles, then the tax rate ranges from 0.1 to 0.3%.

If the inventory value of the property is more than 0.5 million rubles, then the tax rate will be from 0.3 to 2% inclusive.

The law sets the limits for the application of rates, but each subject of the federation can independently set rates without going beyond the norms.

For legal entities, according to Art. 380 of the Tax Code of the Russian Federation, the following tax rates are established:

When calculating the tax base from the cadastral value, the rates differ by region - for Moscow for 2014 - 1.5%, for 2015 - 1.7%, for 2016 - 2%. There are no plans to increase interest rates in subsequent years. For regions in 2014 – 1.0%, in 2015 – 1.5%, and in 2016 and subsequent years – the same 2%.

When calculating the tax base based on accounting data, the interest rate cannot be more than 2.2%. Its exact meaning is determined by the subjects of the federation. You can find it out on the official website of the Federal Tax Service in relation to a specific subject.

Privileges

The state exempts certain categories of individuals and legal entities from paying property tax.

In Art. 4 of Law No. 2003-1 indicates the following categories of citizens who do not pay property tax:

heroes of the USSR and Russia, as well as full holders of the Order of Glory;
disabled people of the 1st and 2nd groups, as well as disabled children;
participants of the Second World War and other wars in which Russia took part;
“Chernobyl victims” and other citizens who were participants and liquidators of various man-made disasters;
military pensioners;
family members of the deceased serviceman;
persons who voluntarily went to the front and held regular positions during the Second World War.

Those legal entities listed in Art. 381 Tax Code of the Russian Federation. These include:

institutions of the penal system;
public organizations of disabled people and other societies that either consist of disabled people or associations of disabled people;
enterprises producing pharmaceutical products. This should be their main activity.

These organizations are exempt from paying property tax only in relation to the property they use for their activities.

The provision of benefits is of a declarative nature.

Therefore, in order for the state to provide a tax benefit to a taxpayer, it is necessary to write and submit documents that confirm this benefit.

How to calculate

If the tax base is the inventory value of the property, then you can find it out from the BTI documents.

To calculate, you need to take the inventory value at the beginning of the year. That is, to pay tax in 2014, you need to take the value of the BTI as of 01/01/2013.

If the tax base is the residual value of the property according to accounting data, then it is also taken at the beginning of the reporting year.

In 2014, enterprises pay tax according to data as of 01/01/2014 in the balance sheet.

If the tax base is the cadastral value of the property, then it can be found on the official website of Rosreestr, or on the official websites of the constituent entities of the federation.

Deadlines

The deadlines for tax payment are set by the constituent entities of the federation. But they should not contradict the deadlines specified by the Tax Code of the Russian Federation and Law No. 2003-1.

The following payment terms are established for legal entities:

For advance payments - no later than a month from the end of the reporting period, that is, the quarter. Respectively. For the 1st quarter - until April 30, for the 2nd quarter - until July 30, for the 3rd quarter - until October 30.

At the end of the year, tax must be paid no later than March 30 of the following year.

The following deadlines are established for individuals, in accordance with clause 9 of Art. 5 of Law No. 2003-1:

Tax authorities must send out notifications by March 1 of the following year.

Taxpayers must pay taxes by November 1 of the following year.

Reporting

Only legal entities must submit property tax reports. Every quarter they submit calculations for advance payments.

The deadlines for submitting settlements for advance payments are determined in clause 2 of Art. 386 Tax Code of the Russian Federation. For each quarter, payments must be submitted within a month after the end of the quarter.

Tax at the end of the year, according to r. 3 tbsp. 386 of the Tax Code of the Russian Federation, must be submitted by March 30 of the next year.

According to legislators, property taxes will be increased threefold in 2015.

This will happen because a general cadastral assessment of real estate will be carried out, and almost all objects will begin to pay taxes based on the cadastral value.

And, as you know, it is several times higher than the inventory and residual value of the property.

From 2019, the taxation procedure for real estate owned by entities subject to special taxation systems comes into full force. But the terms of the legislation are drawn up in such a way that for some categories, obligations to pay property tax begin already in the current 2019...

It’s worth thinking about whether you’ll have to pay additional taxes? In order not to get into trouble, you need to study this issue from all sides! Legal entities (IP, LLC) Having sold its property, the legal entity made a profit. Therefore, the amount received from the sale must be taken into account when calculating the tax base for the tax...

This right exists because This tax relates to local payments and goes to the local budgets of regional entities. In this regard, before proceeding to determine the amount of tax, it is necessary to familiarize yourself with the basic provisions of the tax code. ContentsDetermination of the tax base Separate formation...

As a result of significant changes, part of the property was removed from taxation (movable property capitalized after 2012). For other property, the accrual rules have changed significantly (real estate included in the lists of cadastral value). Contents Does an individual entrepreneur pay property tax in 2019? Order and...

In Art. 372 of the Tax Code of the Russian Federation states that the amount and procedure for payment are established by the subjects of the federation. In 2013, in Ch. 30 of the NKRF were amended by the following laws: Law No. 268-FZ of September 30, 2103; Law No. 307-FZ dated November 2, 2013. The tax return for this tax is covered by Art. 386 Tax Code of the Russian Federation. Contents Structure of the declaration How to fill out the declaration...

The procedure for paying property tax for legal entities is regulated by the Tax Code, namely Chapter 30. For individuals, another law is the Law of the Russian Federation “On Taxes on Property of Individuals” dated 09.12.1991 No. 2003-1 as amended by the latest amendments dated 02. 11. 2013. ContentsTypes of tax benefits Special economic zone Benefits Frequently...

Successors, having read this article, will be able to correctly calculate and pay the tax on inherited property for sale. ContentsInheritance tax Questions: Inheritance tax Copyrights, bank deposits, stocks and securities are also subject to inheritance. On the territory of the Russian Federation...

Due to significant changes made to legislative norms in 2013-2014, the number of problematic issues requiring study has increased. ContentsTax accounting of property Accounting of movable property - reflection by posting Questions: Tax accounting of property For enterprises, the base...

Enterprises and individuals own various property, some of which becomes subject to taxation. The need to pay tax arises either by ownership (property taxes) or as a result of a change in ownership (income tax as a result of...

Pensioners First of all, it is necessary to understand this category of citizens as pensioners. Definition as a category of citizens Pensioners are persons who regularly receive cash benefits due to the fact that they have reached a certain age, have lost a breadwinner or become disabled. Contents Should pensioners...

Owners of real estate (city apartments, dorm rooms, country cottages, etc.) must annually conduct an inventory of the objects they own. Every year, according to the results of inventories, property owners have tax obligations to the budget, which they must...

The procedure and deadlines for paying this tax are regulated by the Law of the Russian Federation “On taxes on property of individuals” dated December 9, 2001 No. 2003-1. ContentsAnnual real estate tax Filing a declaration Tax minimization Tax on donated real estate Questions Annual real estate tax Citizens, according to clause 9 of Art. 5 of Law No....

How to calculate the advance correctly? The general rule for taxpayers who are on OSNO is to directly calculate property tax and transfer it to the budget in advance payments. Contents Frequently asked questions: Real and movable property of enterprises is subject to mandatory...

The property tax of organizations is established by the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) and the laws of the constituent entities of the Russian Federation, is put into effect by the laws of the constituent entities of the Russian Federation and, from the moment of introduction, is required to be paid in the territory of the corresponding constituent entity of the Russian Federation.

When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine:

tax rate within the limits provided for by the Tax Code of the Russian Federation;
procedure and deadlines for tax payment.

The laws of the constituent entities of the Russian Federation may also establish the specifics of determining the tax base of individual real estate objects, tax benefits, the grounds and procedure for their application by taxpayers.

Taxpayers are organizations that have property recognized as an object of taxation. The object of taxation is provided for Russian and foreign organizations.

The object of taxation for Russian organizations is movable and immovable property, recorded on the balance sheet as fixed assets in accordance with the accounting procedure (clause 1 of Article 374 of the Tax Code of the Russian Federation). The objects of taxation include the following property:

transferred for temporary possession (use, disposal or trust management);
contributed to joint activities;

The object of taxation for foreign organizations depends on whether their activities are carried out on the territory of the Russian Federation through a permanent representative office or not. If the activities of an organization are related to a permanent establishment, then the object of taxation is movable and immovable property (fixed assets), as well as property received under a concession agreement.

For foreign organizations that do not operate through permanent representative offices, the object of taxation is real estate:

located on the territory of the Russian Federation and owned by a foreign organization;
received under a concession agreement.

According to paragraph 1 of Art. 130 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), real estate includes:

land;
subsoil areas;
everything that is directly connected with the earth;
buildings (structures, unfinished construction projects);
aircraft and sea vessels, inland navigation vessels, and space objects subject to state registration.

Movable property is considered to be things not related to real estate, including money and securities (Clause 2 of Article 130 of the Civil Code of the Russian Federation).

In accordance with Federal Law No. 202-FZ dated November 29, 2012 “On Amendments to Part Two of the Tax Code of the Russian Federation,” from January 1, 2013, movable property registered as fixed assets on January 1, 2013, was not included in the taxation category. Movable property accepted by the taxpayer for registration as fixed assets before this date was the object of taxation and was subject to taxation.

According to the provisions of the Federal Law of November 24, 2014 No. 366-FZ “On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation,” from January 1, 2015, movable property is subject to taxation (with the exception of certain fixed assets).

IT IS IMPORTANT

The objects of taxation are not fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets approved by the Government of the Russian Federation.

The first depreciation group includes fixed assets with a useful life from one year to two years inclusive. This is usually a short-lived property. The second depreciation group includes fixed assets with a useful life of two to three years inclusive (computers, printers, servers, modems, local area network network equipment, industrial and household equipment).

The specified fixed assets have not been subject to taxation since 2015, regardless of when they were registered by the organization.

As for movable fixed assets of the third to tenth depreciation groups acquired in 2015, they are subject to taxation. However, tax relief applies to them (with some exceptions). The corresponding clarifications on this matter are given in the letter of the Federal Tax Service of Russia dated January 20, 2015 No. BS-4-11/503 “On the property tax of organizations” (hereinafter referred to as the letter of the Federal Tax Service of Russia No. BS-4-11/503). In this case, the benefit applies to movable property registered as fixed assets in 2013 and later.

The benefit does not apply only to movable property registered as a result of:

reorganization or liquidation of legal entities;
transfer, including acquisition, of property between persons recognized as interdependent (clause 2 of article 105.1 of the Tax Code of the Russian Federation).

Thus, if an organization received movable property during the reorganization or liquidation of a legal entity, then it has been a payer of property tax since 2015 in the usual manner (letters of the Ministry of Finance of Russia dated January 16, 2015 No. 03-05-05-01/503, 29.12 .2014 No. 03-05-05-01/68233; letter of the Federal Tax Service of Russia No. BS-4-11/503).

Apparently, this norm was introduced into the tax legislation to prevent enterprises from reorganizing or liquidating a legal entity in order to remove movable property from taxation.

NOTE

If an organization has changed its name in connection with bringing its constituent documents into compliance with the norms of the Civil Code of the Russian Federation, it has the right to use the exemption for movable property, that is, not to pay property tax on movable fixed assets registered in 2013 and later.

A detailed list of benefits for corporate property tax is presented in Art. 381 Tax Code of the Russian Federation.

TAX BASE FOR PROPERTY TAX OF ORGANIZATIONS

To calculate the property tax of organizations, it is necessary to know the features of the formation of the tax base.

The tax base is defined as the average annual value of property recognized as an object of taxation (unless otherwise provided by Article 375 of the Tax Code of the Russian Federation).

In relation to individual real estate objects, the tax base is determined as their cadastral value as of January 1 of the reporting year in accordance with Art. 378.2 Tax Code of the Russian Federation.

Tax base as

If the tax base is the average annual value of property recognized as an object of taxation, then such property is accounted for at its residual value, formed in accordance with the established accounting procedure approved in the accounting policy of the organization.

If the residual value of the property includes a monetary assessment of future future costs associated with this property, the residual value of the specified property is determined without taking into account such costs.

If depreciation is not provided for individual fixed assets, the cost of these objects is determined as the difference between their original cost and the amount of depreciation. Depreciation is calculated according to established depreciation rates for accounting purposes at the end of each tax (reporting) period.

Tax base as the average annual value of property (AgSt

СргSt = (OS 1 + OS 2 + OS 3 + OS 4 + ... + OS 12 + OS 13) / (12 + 1), (1)

where OS 1, OS 2, OS 3, ..., OS 12 - the residual value of the property as of January 1, February 1, March 1, ..., December 1 of the tax period;

12 is the number of months of the tax period.

The residual value of the property does not include the value of the property for which the tax base is determined as the cadastral value.

Let's consider a practical example of calculating the tax base as the average annual value of property.

EXAMPLE 1

In a retail trade organization located on the territory of a constituent entity of the Russian Federation, the residual value of property according to accounting data as of the 1st day of each month of the tax period was:

on January 1 - 200,000 rubles;
as of February 1 - 190,000 rubles;
as of March 1 - 180,000 rubles;
on April 1 - 170,000 rubles;
on May 1 - 160,000 rubles;
as of June 1 - 150,000 rubles;
as of July 1 - 140,000 rubles;
on August 1 - 130,000 rubles;
on September 1 - 120,000 rubles;
on October 1 - 110,000 rubles;
on November 1 - 100,000 rubles;
as of December 1 - 90,000 rubles.

The residual value of the property as of the last day of the tax period (December 31) is 80,000 rubles.

Using formula (1), we determine the average annual value of property:

(200,000 + 190,000 + 180,000 + 170,000 + 160,000 + 150,000 + 140,000 + 130,000 + 120,000 + 110,000 + 100,000 + 90,000 + 80,000) / (12 + 1 ) = 140,000 ( rub .).

Based on the results of the reporting period (first quarter, half year, 9 months, calendar year), the average value of property is calculated. Formula for calculating the average value of property for the reporting period (SrSt):

SrSt = (OS 1 + OS 2) / (K + 1), (2)

where OS 1 is the residual value of the property as of the 1st day of each month of the reporting period;

OS 2 - residual value of property as of the 1st day of the month following the reporting period;

K - number of months of the reporting period.

EXAMPLE 2

Let's use the data from example 1 and calculate the average value of property of a retail trade organization for the reporting period.

Average property value:

for the first quarter:

(200,000 + 190,000 + 180,000 + 170,000) / (3 + 1) = 185,000 (rub.);

for the first half of the year:

(200,000 + 190,000 + 180,000 + 170,000 + 160,000 + 150,000 + 140,000) / (6 + 1) = 170,000 (rub.);

in nine months:

(200,000 + 190,000 + 180,000 + 170,000 + 160,000 + 150,000 + 140,000 + 130,000 + 120,000 + 110,000) / (9 + 1) = 155,000 (rub.).

NOTE

Legislative (representative) bodies of the constituent entities of the Russian Federation have the right not to establish tax reporting periods (clause 3 of Article 360 of the Tax Code of the Russian Federation).

To determine advance payments and the amount of corporate property tax, you need to know the tax rate.

The tax rate is established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2% (provided that the tax base is the average annual value of the property).

It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) types of property recognized as an object of taxation.

For certain property objects (public railway tracks, main pipelines, power lines, etc.) reduced tax rates are provided. Until 2013, these types of property belonged to the preferential category of property.

The advance payment at the end of each reporting period is equal to ¼ of the product of the corresponding tax rate and the average value of the property for the reporting period.

EXAMPLE 3

Based on the data in example 2, we calculate advance payments and the amount of property tax.

Advance payments for reporting periods:

for the first quarter:

1/4 × (185,000 rubles × 2.2% / 100%) = 1017.5 rubles;

for the first half of the year:

1/4 × (RUB 170,000 × 2.2% / 100%) = RUB 935;

in nine months:

1/4 × (RUB 155,000 × 2.2% / 100%) = RUB 852.5

Tax amount for the tax period:

140,000 rub. × 2.2% / 100% = 3080 rub.

At the end of the tax period, the difference between the tax amount and advance payments is paid to the budget. It will be 275 rubles. (3080 - 1017.5 - 935 - 852.5).

Cadastral value as a tax base

The tax base for corporate property tax as cadastral value is provided for in Art. 378.2 Tax Code of the Russian Federation. The cadastral value is approved in relation to the following types of real estate recognized as an object of taxation:

administrative and business centers and shopping centers (complexes), as well as premises in them;
non-residential premises, which, in accordance with cadastral passports of real estate objects or documents of technical registration (inventory) of real estate objects, provide for the placement of offices, retail facilities, public catering facilities and consumer services;
real estate objects of foreign organizations that do not operate in Russia through permanent representative offices, as well as real estate objects not related to the activities of these organizations in the Russian Federation through permanent representative offices;
residential buildings and residential premises that are not taken into account on the balance sheet as fixed assets in the manner established for accounting. These are, as a rule, houses and apartments purchased or built by an organization for resale, that is, those assets that are reflected in account 41 “Goods” and account 43 “Finished products”.

The cadastral value can be used as a tax base under the following conditions:

the actual use of a building (structure, structure) for business, administrative or commercial purposes. At least 20% of the total area of this building (structure, structure), in accordance with the cadastral passports of the relevant real estate objects or technical registration (inventory) documents of such objects, provides for the placement of offices and related office infrastructure (including centralized reception premises, meeting rooms, office equipment , parking);
the actual use of a building (structure, structure) for the purpose of locating retail facilities, public catering facilities and (or) consumer service facilities is at least 20% of its total area for the placement of retail facilities, public catering facilities and (or) consumer service facilities.

Cadastral value as a tax base for administrative, business and shopping centers, residential buildings, non-residential and residential premises is possible if two conditions are simultaneously met:

1) in the constituent entities of the Russian Federation at the location of these objects, a regional law has been adopted, which establishes the specifics of determining the tax base based on the cadastral value;

2) the specified objects are included in the regional list of real estate objects, for which the tax base is determined as their cadastral value, approved by the authorized executive body of the constituent entities of the Russian Federation.

The regional list of real estate objects is established for a certain year no later than the 1st day of that year and does not change during this period. If during the year objects are identified that were not taken into account in this period, they are included in the list next year (clause 10 of Article 382 of the Tax Code of the Russian Federation). Consequently, no new objects are added to this list during the year. This is confirmed by letter of the Federal Tax Service of Russia dated April 28, 2015 No. BS-4-11/7315.

For such objects, property tax must be calculated in accordance with the generally established procedure - based on the average annual value of the property.

The issue of the tax base in relation to residential buildings and residential premises recorded on the balance sheet of organizations as goods or finished products deserves special attention.

In accordance with the requirements of Federal Law No. 135-FZ dated July 29, 1998 (as amended on July 13, 2015) “On Valuation Activities in the Russian Federation,” state cadastral valuation is carried out in relation to real estate registered in the state cadastre. Based on this law, the tax authorities, in their letter dated April 23, 2015 No. BS-4-11/7028@ “On the property tax of organizations,” concluded that houses and residential premises recorded on the organization’s balance sheet as goods or finished products are subject to taxation at cadastral value if:

these objects are registered in the state cadastre of real estate;
there is a corresponding law establishing the calculation of the tax base for these objects.

If the law of a constituent entity of the Russian Federation does not establish the specifics of determining the tax base based on the cadastral value in relation to such real estate, then it is not subject to corporate property tax.

The Ministry of Finance of Russia also gave corresponding clarifications (letters dated 04/08/2015 No. 03-05-05-01/19690 and No. 03-05-05-01/19749).

Considering the cadastral value as a whole as a tax base, the following should be noted.

If the cadastral value has changed during the tax period, then this change is not taken into account for the current and previous tax periods (paragraph 1, clause 15, article 378 of the Tax Code of the Russian Federation). This change is not taken into account in future periods (except in certain cases). Organizational property tax should be calculated based on the new cadastral value, if it is revised:

due to a technical error made by Rosreestr (cadastral chamber) when maintaining the state real estate cadastre. In this case, the changed cadastral value is taken into account from the beginning of the tax period in which the error was made;
by decision of the court or commission for the consideration of disputes on the results of determining the cadastral valuation of real estate. In this case, the new cadastral value established by the court or commission is taken into account starting from the tax period in which the application for revision of the cadastral value was submitted, but not earlier than the date of entering information into the state real estate cadastre.

When calculating the tax base based on the cadastral value of an object, the share and period of ownership of such an object are taken into account.

If the cadastral value of the premises owned by the organization has not been determined, but the cadastral value of the building in which it is located has been determined, then the taxpayer calculates the value of the premises independently. In this case, the tax base is calculated as a share of the cadastral value of the building in which the premises are located, corresponding to the share of the premises' area in the total area of the building.

If a taxpayer owns an object during an incomplete tax period, the tax base is calculated taking into account a special coefficient (clause 5 of Article 382 of the Tax Code of the Russian Federation). The coefficient (K) is calculated as follows:

K = K 1 / K 2, (3)

where K 1 is the number of full months of ownership of the object;

K 2 - the number of months in the tax (reporting) period.

From 01/01/2016, organizations that own real estate objects with the right of economic management must evaluate these objects based on the cadastral value (in 2014-2015, the assessment was made based on the average annual value of the property).

For property included in a mutual investment fund and included in the corresponding regional list, the tax base as cadastral value is applied from 01/01/2015 (letter of the Federal Tax Service of Russia dated 05/08/2014 No. BS-4-11/8853@ “On the property tax of organizations”) .

No later than the 1st day of the next tax period for property tax, the approved regional list must be posted on the official website of the authorized executive body of the constituent entity of the Russian Federation.

Information on the cadastral value of a property included in the regional list can be obtained on the Rosreestr website ( www.rosreestr.ru). For tax purposes, official information on the cadastral value of the property or a certificate as of the 1st day of the tax period is desirable.

In 2014, four constituent entities of the Russian Federation adopted the corresponding regional law on the cadastral value of property (Moscow, Moscow, Amur and Kemerovo regions). In 2015, corresponding laws were adopted in another 30 constituent entities of the Russian Federation. However, in four constituent entities of the Russian Federation the regional list was not approved, and in the Ryazan region the law came into force on January 1, 2016.

For the city of Moscow, the list of objects for which tax calculation is based on cadastral value was approved by Moscow Government Decree No. 700-PP dated November 28, 2014 (valid from January 1, 2015).

Property tax rates depend on the tax base. If the tax base is the cadastral value of the property, then the tax rate cannot exceed:

for the federal city of Moscow: in 2014 - 1.5%, in 2015 - 1.7%, in 2016 and subsequent years - 2.0%;
for other constituent entities of the Russian Federation: in 2014 - 1%, in 2015 - 1.5%, in 2016 and subsequent years - 2.0%.

ON A NOTE

The Moscow government has revised the tax rates that will be applied when calculating taxes in 2016-2018. at cadastral value. In particular, the previously established rate for 2016 was reduced from 1.5 to 1.3%, for 2017 - from 1.8 to 1.4%, and for 2018 - from 2.0 to 1.5 %.

The specified tax rates are applied with a coefficient of 0.1 in relation to non-residential premises if they simultaneously satisfy the following criteria:

located in buildings (structures, structures), the tax base for which is determined as their cadastral value;
are used for the placement of public catering facilities, retail trade facilities, consumer services, for carrying out banking operations for servicing individuals, tourism activities (activities of a tour operator or travel agent to conclude an agreement on the sale of a tourism product with a tourist), activities in the field of performing arts, museum activities, commercial art galleries and/or film exhibition activities;
located on the ground, first and (or) second floors of buildings (buildings, structures) directly adjacent to pedestrian zones of citywide importance or to streets with heavy pedestrian traffic. The list of pedestrian zones and streets with heavy pedestrian traffic is approved by the Moscow Government.

We will show the calculation of property tax based on the cadastral value of the property using an example.

EXAMPLE 4

As of 01/01/2015, the organization’s balance sheet includes a real estate property - a shopping center building. The cadastral value of the object is 50,000,000 rubles, the tax rate is 1.2%.

Amount of property tax for 2015 will be:

50,000,000 rub. × 1.2% / 100% = 600,000 rub.

Advance payments are the product of the tax rate and one quarter of the cadastral value of the property.

Advance payments for reporting periods:

for the first quarter:

for the first half of the year:

1/4 × 50,000,000 rub. × 1.2% / 100% = RUB 150,000;

in nine months:

1/4 × 50,000,000 rub. × 1.2% / 100% = 150,000 rub.

The amount of advance payments for the reporting periods will be:

150,000 rub. × 3 = 450,000 rub.

At the end of the tax period, the organization will pay a tax of 150,000 rubles to the budget. (600,000 rub. - 450,000 rub.).

PROCEDURE AND DATES FOR PAYING TAX, ADVANCE PAYMENTS FOR TAX

Organizational property tax and advance tax payments are subject to payment in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.

For property that is on the balance sheet of a Russian organization, tax and advance payments of tax are paid to the budget at the location of this organization (taking into account the features provided for in Articles 384, 385 and 385.2 of the Tax Code of the Russian Federation).

Foreign organizations operating in the Russian Federation through permanent representative offices pay tax and advance payments in relation to the property of permanent representative offices at the place where the representative offices are registered with the tax authorities.

If the tax base is determined as the cadastral value of the property, then the payment of tax and advance payments is made at the location of the real estate property.

IT IS IMPORTANT

Tax calculations for advance payments are submitted no later than 30 calendar days from the end of the corresponding reporting period, tax returns - no later than March 30 of the year following the expired tax period.

It should be noted that at present there are cases when courts make decisions on the illegal inclusion of buildings of organizations in the list of real estate objects for which the tax base is the cadastral value (Definition of the Supreme Court of the Russian Federation dated March 4, 2015 No. 5-APG 15-4).

In the letter of the Federal Tax Service of Russia dated April 28, 2015 No. BS-4-11/7315 “On the property tax of organizations” the following is noted: if a decision is made to exclude a real estate property from the list of illegally included in it, then the tax base in relation to the specified object in the corresponding tax office period is defined as the average annual cost. In this case, the tax base is not adjusted.

If the tax return has already been submitted at the time of the court decision, then the organization must submit an updated tax return to the tax office. This must also be done in the case where, as a result of recalculation, an overpaid amount of tax was revealed.

The specifics of calculating property tax for organizations do not allow for appropriate adjustments to the tax base of the previous year in the current tax period.

G. A. Gorina, prof. Department of Taxes and Taxation of REU named after. G. V. Plekhanova, Ph.D. econ. sciences

Elena Popova, State Advisor to the Tax Service of the Russian Federation, 1st rank

Russian and foreign organizations must calculate and pay taxes on certain types of property. True, the latter should do this only if they work in Russia through permanent missions or have real estate on its territory. This procedure follows from paragraphs 1–3 of Article 374 of the Tax Code of the Russian Federation.

The article contains examples of calculating property taxes.

Calculation procedure

When calculating property tax, use the following algorithm:
1) determine what property needs to be taxed;
2) check whether benefits can be applied;
3) determine the basis for calculating the tax;
4) find out at what rates the tax is calculated;
5) calculate the amount of tax payable to the budget.

What to tax on property

As a general rule, Russian organizations pay tax on property that is reflected in accounting as part of fixed assets. These can be those objects that belong to the organization as property rights, and those received for temporary possession, use, disposal, as well as for trust management or joint activities. For example, tax on leased property is usually paid by the person on whose balance sheet it is recorded. And this can be either the lessor or the lessee.

A special procedure is provided only for real estate objects, the tax base for which is the cadastral value. Firstly, property tax must be paid on residential buildings, even if these objects are not reflected in the accounting as part of fixed assets. And secondly, if “cadastral” objects are not transferred to trust management or concession, only their owners or organizations that own this property with the right of economic management must pay property tax for them.

All this follows from the provisions of paragraph 1 of Article 374, subparagraph 3 of paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.

Objects on which taxes must be paid include both movable and immovable property. True, with certain reservations.

There are two categories of fixed assets on which you do not need to pay tax.

The first category is preferential property. Reference tables on federal benefits (they apply to everyone) and regional benefits (for facilities in certain territories) will help you figure out what benefits you can use.

The second category is property that is not recognized as an object of taxation. For example, these are fixed assets included in the first or second depreciation group according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. The full list is in paragraph 4 of Article 374 of the Tax Code of the Russian Federation.

Exclude preferential property from calculating the tax base, but it must still be indicated in the declaration or calculation of advance payments. First, include the value of the preferential property in column 3 of section 2 of the declaration, and then reflect it separately in column 4 of section 2. Property that is not recognized as an object of taxation (specified in subparagraphs 1–8 of paragraph 4 of article 374 of the Tax Code of the Russian Federation) in columns 3 and 4 does not need to be reflected. However, fixed assets included in the first or second depreciation group according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, must be reflected on line 210 of section 2 of the calculation of advance payments and on line 270 of section 2 of the declaration.

The composition of taxation objects for foreign organizations with a permanent establishment in Russia is similar to that provided for Russian organizations. They are required to keep records of fixed assets according to the rules of Russian accounting, that is, in accordance with PBU 6/01. This procedure is established by paragraph 2 of Article 374 of the Tax Code of the Russian Federation.

Foreign organizations that do not have a permanent representative office in Russia are taxed only on real estate located on the territory of Russia (clause 3 of Article 374 of the Tax Code of the Russian Federation).

accounting services from the company TopAccountant.

The tax base

Determine the basis for calculating property tax separately for the following property:

located at the location of the head office of a Russian organization or permanent representative office of a foreign one;
each separate division with a separate balance sheet;
outside the location of the organization (separately for each facility);
part of the Unified Gas Supply System;
the tax on which is calculated based on the cadastral value;
taxed at different tax rates;
involved under a simple or investment partnership agreement;
transferred into trust or acquired under such an agreement;
when executing concession agreements.

This follows from the provisions of paragraph 1 of Article 376, Articles 377, 378, 378.1 and 378.2 of the Tax Code of the Russian Federation.

A special procedure for determining the tax base applies to real estate located on the territory of several constituent entities of the Russian Federation (pipelines, electrical networks, railways, etc.). In this case, determine the tax base separately. That is, the share of the tax base that relates to a particular region should be calculated in proportion to the part of the cost of the object located in the corresponding region. This is stated in paragraph 2 of Article 376 of the Tax Code of the Russian Federation.

The procedure for determining the tax base for organizations that have transport infrastructure facilities on their balance sheets has some specific features. They have the right to reduce the property tax base by the cost of completed capital investments in construction, modernization and reconstruction:

navigable hydraulic structures located on the inland waterways of Russia. For example, locks, ship lifts;
port hydraulic structures. For example, breakwaters, piers, berths, etc.;
air transport infrastructure structures, with the exception of centralized aircraft refueling systems and the cosmodrome. For example, structures and equipment at airports.

When calculating property tax, the listed types of capital investments that are included in the book value of the named objects or taken into account as fixed assets starting from January 1, 2010 are not taken into account. In this case, the period of commissioning of the facility itself that has undergone reconstruction or modernization - before or after January 1, 2010, does not matter.

This follows from the provisions of paragraph 6 of Article 376 of the Tax Code of the Russian Federation and letters of the Ministry of Finance of Russia dated June 25, 2013 No. 03-05-05-01/23974 and the Federal Tax Service of Russia dated June 24, 2011 No. ZN-4-11/10123.

When determining the composition of transport infrastructure facilities, capital investments in which reduce the tax base, be guided by industry regulations. For example:

in relation to air transport - the Air Code of the Russian Federation, Law of January 8, 1998 No. 10-FZ;
in relation to hydraulic structures - by laws of July 21, 1997 No. 117-FZ and of November 8, 2007 No. 261-FZ.

Such clarifications are contained in the letter of the Ministry of Finance of Russia dated October 25, 2011 No. 03-05-04-01/37.

How to calculate the tax base

The tax base for property tax can be:

1) cadastral value - for calculating tax on the following objects:

administrative, business and shopping centers or complexes, as well as individual premises in them. These include buildings that are intended (actually used) for the simultaneous placement of offices, retail facilities, public catering and consumer services (clause 4.1 of Article 378.2 of the Tax Code of the Russian Federation);
non-residential premises, which, according to technical documentation, are intended to accommodate offices, retail facilities, catering or consumer services, as well as premises that are actually used for these purposes. That is, when the listed objects occupy at least 20 percent of the total area of the premises;
any real estate objects of foreign organizations that do not have permanent representative offices in Russia;
any real estate objects of foreign organizations that are not used in the activities of permanent missions in Russia;
residential buildings or premises (including those that are not included on the balance sheet as fixed assets);

2) average annual value of property (when calculating advance payments, the average value of property for the first quarter, half a year or nine months is used) - to calculate the tax on all other objects.

The decision to calculate property tax based on the cadastral value of real estate is made by the authorities of the constituent entities of the Russian Federation and formalized by law. To do this, the results of the cadastral valuation of real estate are first approved - without this, regional authorities have no right to pass laws. Moreover, they must approve and publish in advance lists of specific real estate objects, indicating their cadastral numbers and addresses at which the tax should be determined based on the cadastral value. If a complete set of regional documents has not been prepared by the beginning of the next tax period, the property tax for this period must be calculated based on the average annual (average) value of the property. However, after the new procedure comes into force, a return to the previous rules for determining the tax base will not be possible.

Such rules are established by Articles 375 and 378.2 of the Tax Code of the Russian Federation. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated November 29, 2013 No. 03-05-07-08/51796 and the Federal Tax Service of Russia dated October 31, 2013 No. BS-4-11/19535.

The table will help you find out in which regions the new procedure applies and to what property it applies.

We will calculate all your taxes, help you reduce and pay them, check out Outsourced Accounting from TopAccountant.

Average (average annual) property value

When calculating the average value of property for the reporting period, use the formula:

When calculating the average annual value of property for the tax period, use the formula:

Determine the residual value of the property using the formula:

Determine the residual value of the property using accounting data.

When determining the residual value of fixed assets at the end of the year, take into account transactions that influence the formation of this indicator and are reflected in accounting during December 31. From the residual value, exclude the amount of estimated liabilities for the liquidation of fixed assets and environmental restoration (if such costs were included in the initial cost when registering the object).

Such rules are established by paragraph 3 of Article 375 and paragraph 4 of Article 376 of the Tax Code of the Russian Federation and are explained in the letter of the Ministry of Finance of Russia dated July 14, 2010 No. 03-05-05-01/26.

An example of determining the average (average annual) value of property for calculating property tax.

The organization operates throughout the full calendar year.

According to accounting data, the residual value of fixed assets recognized as objects of property tax for Alpha LLC is:

as of March 1 – RUB 5,800,000;
on May 1 – 5,700,000 rubles;
as of June 1 – RUB 5,650,000;
as of July 1 – RUB 5,500,000;
as of August 1 – RUB 5,450,000;
as of September 1 – RUB 5,400,000;
as of October 1 – RUB 5,350,000;
as of November 1 – RUB 5,200,000;
as of December 1 – RUB 5,150,000;
as of December 31 (including transactions reflected in accounting during December 31) – RUB 5,100,000.

The average property value for the first quarter is:
(RUB 6,000,000 + RUB 5,950,000 + RUB 5,800,000 + RUB 5,750,000): (3 + 1) = RUB 5,875,000

The average property value for the first half of the year was:
(RUB 6,000,000 + RUB 5,950,000 + RUB 5,800,000 + RUB 5,750,000 + RUB 5,700,000 + RUB 5,650,000 + RUB 5,500,000) : (6 + 1) = 5 RUR 764,285

The average property value for nine months was:
(RUB 6,000,000 + RUB 5,950,000 + RUB 5,800,000 + RUB 5,750,000 + RUB 5,700,000 + RUB 5,650,000 + RUB 5,500,000 + RUB 5,450,000 + 5 RUB 400,000 + RUB 5,350,000) : (9 + 1) = RUB 5,655,000

(RUB 6,000,000 + RUB 5,950,000 + RUB 5,800,000 + RUB 5,750,000 + RUB 5,700,000 + RUB 5,650,000 + RUB 5,500,000 + RUB 5,450,000 + 5 RUB 400,000 + RUB 5,350,000 + RUB 5,200,000 + RUB 5,150,000 + RUB 5,100,000) : (12 + 1) = RUB 5,538,462

Situation: do differences in the value of fixed assets according to accounting data and data from an independent appraiser affect the determination of the tax base for property tax? The organization conducted an expert assessment of its property to obtain a bank loan

No, they don't.

An organization is not required to reflect in its accounting the results of an independent assessment of its property. This will have to be done only if an independent appraiser was hired to revaluate the property. When the decision to revaluate is fixed in the accounting policy. If such a decision is not made, the assessment results will not have any impact on the calculation of property taxes.

If an organization revaluates all fixed assets or a separate group of them with the involvement of an independent appraiser, then property tax will need to be calculated based on the residual value of fixed assets taking into account revaluations.

In all other cases, the assessment of property by an independent expert will not affect the accounting.

This follows from paragraph 15 of PBU 6/01 and paragraph 3 of Article 375 of the Tax Code of the Russian Federation.

Situation: from what point to calculate property tax is it necessary to increase the initial cost of a fixed asset (building) after its reconstruction

Take into account the increased initial cost of the object from the 1st day of the month following the completion of reconstruction.

The initial cost of fixed assets for calculating property tax must be determined according to accounting rules, in which the initial cost of the reconstructed fixed asset increases after completion of the reconstruction. Thus, the average annual value of the property will be affected by the results of reconstruction from the 1st day of the month following the completion of reconstruction.

This conclusion follows from paragraph 3 of Article 375, paragraph 4 of Article 376 of the Tax Code of the Russian Federation and paragraph 42 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91N.

An example of calculating property tax when reconstructing a building

Alpha LLC owns the production building. Its initial cost is 15,000,000 rubles. Useful life - 18 years (216 months, seventh depreciation group). The tax on this building is paid based on the average (average annual) cost. In both accounting and tax accounting, property in Alpha is depreciated linearly, and bonus depreciation is not applied. In the region where Alpha is registered and the building is located, the property tax rate is set at 2.2 percent.

Monthly depreciation rate for the building:
0.46296% (1: 216 months × 100).

Monthly depreciation is:
RUR 69,444 (RUB 15,000,000 × 0.46296%).

The building was in operation for eight years until March of this year. That is, March was the 97th month of operation. It was decided to carry out reconstruction. In April, the building was put into operation after reconstruction. Its useful life has not changed, but the initial cost has been increased to 16,000,000 rubles. That is, the cost of reconstruction amounted to 1,000,000 rubles.

In April, the building continued to be depreciated. The total service life at the beginning of May was 98 months.

Starting in May, the building is depreciated taking into account changes in the original cost. Therefore, the monthly depreciation rate is:
0.84746% (1: 118 months × 100).

To calculate monthly depreciation, the accountant determined the residual value of the building at the beginning of May (including reconstruction costs and minus depreciation accrued in April at the previous rate):
RUR 9,194,488 ((RUB 15,000,000 + RUB 1,000,000) – 98 months × RUB 69,444).

Based on these data, the accountant determined the monthly depreciation amount that will reduce the cost of the reconstructed building starting in May:
RUB 77,920 (0.84746% × RUB 9,194,488).

To calculate advance payments for the first quarter and for the first half of the year, the accountant calculated the average cost. For this purpose, the residual value of the property was determined at the beginning of the year, at the beginning of each month within the reporting period and at the beginning of the month immediately following it.

The average cost for the first quarter was:

RUB 8,368,098 ((RUB 8,472,264 + RUB 8,402,820 + RUB 8,333,376 + RUB 8,263,932) : 4 months).

RUB 46,025 (RUB 8,368,098 × 2.2%: 4).

The average cost for the half-year was:
RUB 8,688,865 ((RUB 8,472,264 + RUB 8,402,820 + RUB 8,333,376 + RUB 8,263,932 + RUB 9,194,448 + RUB 9,116,568 + RUB 9,038,648) : 7 months).

The advance payment for the half-year amounted to:
RUB 47,789 (RUB 8,688,865 × 2.2%: 4).

Situation: from what moment to calculate property tax do you need to take into account objects included in fixed assets (income investments in material assets) on the 1st day of the current month

Such objects should be included in the calculation of the average property value starting from the next month.

The fact is that when determining the average value of property for calculating property tax for the reporting period, the indicators of the residual value of fixed assets are taken into account on the 1st day of each of four months - three reporting periods and one more following it. This data is generated in the manner established for accounting and reporting. This is provided for in paragraph 3 of Article 375 and paragraph 4 of Article 376 of the Tax Code of the Russian Federation.

According to this procedure, you need to take into account information about those business transactions that were carried out before 00 hours 00 minutes of the specified dates. That is, at the beginning of the day without taking into account the transactions that took place during it. Therefore, for example, if fixed assets were capitalized on March 1, when calculating the average value of property, information about them is taken into account as of April 1. The exception is fixed assets purchased in December. They must be included in the calculation of the tax base from the month of registration.

This procedure follows from paragraph 4 of Article 376 of the Tax Code of the Russian Federation, paragraph 12 of PBU 4/99 and letter of the Ministry of Finance of Russia dated December 16, 2011 No. 03-05-05-01/97.

Situation: how many months should the amount of the residual value of fixed assets be divided into when calculating property tax? The organization was created (liquidated) in the middle of the year

Divide the average annual residual value of the property by 13 months.

The procedure for determining the average annual value of fixed assets for calculating property tax does not depend on the time of creation or liquidation of the organization. Therefore, the general rule is applied: the amount of the residual value of the property at the beginning, each month and at the end of the year is divided by 12 months plus one more. This procedure is established by paragraph 4 of Article 376 of the Tax Code of the Russian Federation.

There is one exception to this rule. It is made for organizations created between December 1 and December 31. The first tax period for property tax for them will only be the next calendar year. This is explained by the fact that the amount of tax for the year is calculated based on the average annual value of the property, and not on the average for the actual period of activity of the organization. The possibility of calculating property tax for the period from December 1 of the year of establishment of the organization to December 31 of the following year is not provided for by Chapter 30 of the Tax Code of the Russian Federation. The property tax return form also does not allow you to complete it 13 months in advance.

Such clarifications are in the letter of the Ministry of Finance of Russia dated December 30, 2004 No. 03-06-01-02/26.

The same procedure applies when reorganization occurs in the middle of the year. This is indicated in the letter of the Ministry of Finance of Russia dated February 24, 2012 No. 07-02-06/28.

An example of determining the average annual cost of fixed assets for calculating property tax.

The organization operates during an incomplete calendar year

Alpha LLC was created on July 10. According to accounting data, the residual value of fixed assets recognized as objects of property tax is equal to:

as of August 1 – 6,000,000 rubles;
as of September 1 – RUB 5,950,000;
as of October 1 – RUB 5,800,000;
as of November 1 – RUB 5,750,000;
as of December 1 – RUB 5,700,000;
as of December 31 (taking into account transactions reflected in accounting during December 31) – RUB 5,650,000.

The average property value for nine months is:
(6,000,000 rub. + 5,950,000 rub. + 5,800,000 rub.): (9 + 1) = 1,775,000 rub.

The average annual property value for the year was:
(RUB 6,000,000 + RUB 5,950,000 + RUB 5,800,000 + RUB 5,700,000 + RUB 5,700,000 + RUB 5,650,000) : 12 + 1) = RUB 2,680,769

Cadastral value of property

For some types of real estate, the tax must be calculated based on its cadastral value at the beginning of the year. This is stated in paragraph 2 of Article 375 of the Tax Code of the Russian Federation.

Lists of real estate objects (except residential premises), for which the tax base is the cadastral value, are approved (specified) by regional authorities and posted on the official websites of governments (heads of administrations, governors, authorized departments) of the constituent entities of the Russian Federation. On these same sites you can find the cadastral value of real estate to calculate the tax on a particular property. For example, in the Moscow region, the results of cadastral valuation of real estate were approved by order of the Ministry of Property of the Moscow Region dated November 28, 2013 No. 1499 and posted on the website of this department.

In addition, you can find out the cadastral value of a property on the Rosreestr website (www.rosreestr.ru) in the “Reference information on real estate online” section. This electronic service allows you to search by three parameters: cadastral number of the object, conditional number or address. You can also contact the territorial office of Rosreestr by mail or via the Internet with a request to provide information on the cadastral value of a particular object. Such certificates are issued free of charge at the request of any person. This follows from the provisions of paragraph 13 of Article 14 of the Law of July 24, 2007 No. 221-FZ and the letter of the Ministry of Finance of Russia of March 3, 2014 No. 03-05-05-01/8876.

Residential buildings and residential premises are not included in the lists. You pay the tax on these objects (based on the cadastral value) on the basis of subparagraph 4 of paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation, but taking into account the requirements of the relevant regional law. Similar clarifications are in letters of the Ministry of Finance of Russia dated December 29, 2015 No. 03-05-06-04/77139, dated September 16, 2015 No. 03-05-05-01/53061.

Attention: “cadastral” real estate objects erroneously or unlawfully included in regional lists must be excluded from them

If a property included in the list does not meet the criteria of paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation, the organization that owns such property has the right to challenge the decision of the regional authorities. To do this you need to go to court. If the court rules in favor of the organization, the disputed object will be removed from the list from the beginning of the year. In this case, the property tax on such real estate must be calculated based on the average annual value. This follows from the letter of the Federal Tax Service of Russia dated December 22, 2015 No. BS-4-11/22488.

For individual premises located in administrative, business and shopping centers, the cadastral value may not be established. But if the cadastral value of the buildings in which such premises are located has been determined, and the premises themselves are subject to property tax, then calculate the cadastral value of each of them using the formula:

This follows from the provisions of paragraph 6 of Article 378.2 of the Tax Code of the Russian Federation.

As a general rule, real estate that for some reason is not included in the regional lists at the beginning of the year may be subject to property tax based on the cadastral value only from the next year (if they are included in the list by the beginning of the next year). An exception to this rule is made for newly formed real estate properties.

During the year, the owner can divide into several parts a property that was included in the regional list and the value of which was fixed as of January 1. Each of the parts resulting from such a division is recognized as an independent object of cadastral registration. Despite the fact that newly formed properties will only be included in the regional list of “cadastral” real estate starting next year, property taxes on them must be paid this year. The tax base is the cadastral value of each new object, determined as of the date of its cadastral registration.

This procedure is provided for in paragraph 10 of Article 378.2 of the Tax Code of the Russian Federation.

Situation: how to calculate property tax for a shopping center, which in the middle of the year was divided into several retail facilities with an area of less than 1000 square meters. m each. The property is located in the Moscow region

Before dividing the shopping center, calculate property tax taking into account its cadastral value. After division, calculate the tax for each new retail facility based on its average annual cost.

In the Moscow region there are shopping centers (complexes) with a total area of 1000 sq. m and more apply to real estate, the tax base for which is the cadastral value. This is provided for in Article 1.1 of the Law of the Moscow Region of November 21, 2003 No. 150/2003-OZ. If the area of the object is less than this value, then the tax on it must be calculated based on the average annual cost (clause 1 of Article 375 of the Tax Code of the Russian Federation).

In the situation under consideration, an object, the tax base for which was initially the cadastral value, “turned” into several objects during the year. The tax base for each of these objects was the average annual cost. Therefore, the total amount of property tax must be calculated in two stages: before and after dividing the property.

After writing off a divided object from the balance sheet, you can calculate property tax on it in two ways:
– continue to accrue advance payments and reflect them in calculations based on the results of the reporting periods;
– immediately calculate the total tax amount, reflect it in the declaration and submit this declaration ahead of schedule, without waiting for the end of the year. This is possible if the object was the only one on the territory of the subordinate tax office to which property tax reporting is submitted.

With any method, the tax on the cadastral value must be calculated taking into account the adjustment coefficient based on the number of full months of ownership of the property.

This procedure is established in paragraph 5 of Article 382 of the Tax Code of the Russian Federation.

Include the residual value of newly formed objects in the calculation of their average annual value from the 1st day of the month following the month in which these objects were accepted onto the balance sheet.

An example of calculating property tax when dividing an object, the tax base for which was determined as the cadastral value

The organization (registered in Moscow) has on its balance sheet a shopping complex with an area of 2500 sq. m in the Moscow region. As of January 1, 2016, the object was included in the list of real estate objects, the tax base for which is determined based on the cadastral value. The cadastral value of the object is 100,000,000 rubles. This is the only taxable property in the Moscow region.

Advance payments for property tax are accrued in the following amounts:

– for the first quarter – 500,000 rubles. (RUB 100,000,000 × 1/4 × 2%);
– for the second quarter – 500,000 rubles. (RUB 100,000,000 × 1/4 × 2%).

On July 17, 2016, the organization divided this shopping complex into 17 retail facilities. On July 20, 2016, the newly created objects were registered. The area of each object was less than 1000 square meters. m.

In the Moscow region, property tax based on cadastral value is established for retail facilities with an area of more than 1000 square meters. m (Article 1.1 of the Law of the Moscow Region of November 21, 2003 No. 150/2003-OZ).

Since after the division of the shopping complex the area of each newly created facility was less than 1000 square meters. m, such objects should be subject to property tax based on the average annual value.

Advance payment from the average annual cost

To calculate advance payments for the nine months of 2016 for newly formed objects, the accountant determined their average cost for the period from January to September.

The residual value of the newly formed objects is:

on January 1 – 0 rub.;
on February 1 – 0 rub.;
on March 1 – 0 rub.;
on April 1 – 0 rub.;
on May 1 – 0 rub.;
on June 1 – 0 rub.;
on July 1 – 0 rub.;
as of August 1 – 55,000,000 rubles;
as of September 1 – RUB 54,800,000;
as of October 1 – RUB 54,450,000;
as of November 1 – 53,720,000 rubles;
as of December 1 – RUB 53,310,000;
as of December 31 (taking into account transactions reflected in accounting during December 31) – RUB 52,850,000.

The average property value for nine months is:

(0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 55,000,000 rub. + 54,800,000 rub. + 54,450,000 rub.) : (9 + 1) = 16,425,000 rub.

The advance payment for nine months was:

RUB 16,425,000 : 4 × 2.2% = 90,338 rub.

Tax (advance tax payments) from the cadastral value

Option 1

For the divided property, the organization filed a property tax return ahead of schedule (in August). During the tax period, the organization owned the object for seven months (from January to July). Therefore, the accountant calculated the property tax taking into account the coefficient 7/12:

100,000,000 rub. × 2% × 7/12 = 1,166,667 rubles.

Taking into account previously accrued advance payments, the amount of tax payable was:

RUB 1,166,667 – 500,000 rub. – 500,000 rub. = 166,667 rub.

Option 2

During the third quarter, the divided object was actually owned by the organization for one month (July). Therefore, the accountant calculated the advance payment for the third quarter taking into account the coefficient 1/3:

100,000,000 rub. × 1/4 × 1/3 × 2% = 166,667 rubles.

During the year, the divided property was also owned by the organization for seven months. Therefore, the accountant calculated the annual tax amount taking into account the coefficient 7/12:

100,000,000 rub. × 7/12 × 2% = RUB 1,166,667.

500,000 rub. + 500,000 rub. + 166,667 rub. – 1,166,667 rub. = 0 rub.

Tax per year based on average annual cost

The average annual property value was:

(0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 55,000,000 rub. + 54,800,000 rub. + 54,450,000 rub. + 53,720,000 rub. + 53,310,000 rub. + 52,850,000 rub.) : (12 + 1) = 24,933,077 rub.

Property tax for the year was:

RUB 24,933,077 × 2.2% = 548,528 rub.

Taking into account previously accrued advance payments at the end of the year, the organization has the following amount of tax to pay:

RUB 548,528 – 90,338 rub. = 458,190 rub.

The total property tax debt (subject to the accrual of advance payments for the divided object) at the end of the year is equal to 458,190 rubles.

Situation: how to take into account the division of a property into several objects when calculating property tax based on cadastral value. Title documents received in the middle of the month

Calculate and pay the tax for all full months of ownership of the original object and the objects obtained as a result of division.

Source object

The tax on the original (undivided) property must be paid for all full months of ownership of this property (clause 5 of Article 382 of the Tax Code of the Russian Federation).

In this case, the month in which the division of the object was formalized:

consider complete if registration was made after the 15th;
do not count if registration was made before the 15th (inclusive).

The tax on the cadastral value must be calculated taking into account the adjustment coefficient based on the number of full months of ownership of the property.

Created objects

Newly created objects as a result of division are also subject to property tax at cadastral value (clause 10 of Article 378.2 of the Tax Code of the Russian Federation). You also need to pay tax on them for all full months of ownership (clause 5 of Article 382 of the Tax Code of the Russian Federation).

In this case, the month in which the division of the object was formalized:

consider complete if registration of new objects was made before the 15th (inclusive);
do not count if registration was made after the 15th.

The tax on the cadastral value must be calculated taking into account the adjustment coefficient based on the number of full months of ownership of newly created objects.

An exception is the situation when, after division, newly created objects do not fall under the criteria of property taxed at cadastral value. Then the tax on them must be paid based on the average (average annual) cost. For more information about this, see How to calculate property tax for a shopping center, which was divided into several retail properties in the middle of the year.

An example of calculating property tax when dividing one property into several objects.

The tax base for the original and newly created objects is the cadastral value of the property

Alfa LLC owns premises, the property tax on which is calculated based on the cadastral value. The cadastral value of the property as of January 1, 2016 is RUB 86,000,000. In April 2016, the premises were divided into 11 offices, the registration certificates of ownership for which the organization received on April 29, 2016.

The total cadastral value of the newly created objects is 158,000,000 rubles.

The property tax rate is 1.2 percent.

The amount of the advance payment for property tax for the first quarter is equal to:

86,000,000 rub. × 1/4 × 1.2% = 258,000 rub.

Tax (advance payments) on the divided object

Option 1

For the divided property, the organization filed a property tax return ahead of schedule (in May). During the tax period, the organization owned the object for four months (from January to April). Therefore, the accountant calculated the property tax taking into account the coefficient 4/12:

86,000,000 rub. × 1.2% × 4/12 = 344,000 rub.

Taking into account the previously accrued advance payment, the amount of tax payable was:

RUB 344,000 – 258,000 rub. = 86,000 rub.

Option 2

For the divided object, the organization continues to accrue advance payments based on its cadastral value as of January 1 and taking into account the property ownership coefficient.

During the second quarter, the divided object was actually owned by the organization for one month (April). Therefore, the accountant calculated the advance payment for the second quarter taking into account the coefficient of 1/3:

86,000,000 rub. × 1/4 × 1/3 × 1.2% = 86,000 rub.

The accountant calculated the advance payment for the third quarter taking into account the coefficient 0/3:

86,000,000 rub. × 1/4 × 0/3 × 1.2% = 0 rub.

The accountant calculated the annual tax amount taking into account the coefficient 4/12:

86,000,000 rub. × 4/12 × 1.2% = 344,000 rub.

At the end of the year, taking into account previously accrued advance payments, the organization has neither overpayment nor tax arrears:

RUB 344,000 – 258,000 rub. – 86,000 rub. = 0 rub.

Tax (advance payments) on newly created objects

During the second quarter, the newly created facilities were owned by the organization for two months (from May to June). Therefore, the accountant calculated the advance payment for the second quarter for these objects taking into account the coefficient 2/3:

158,000,000 rub. × 1/4 × 1.2% × 2/3 = 316,000 rub.

During the third quarter, the newly created facilities were owned by the organization for three months (from July to September). Therefore, the accountant calculated the advance payment for the third quarter for these objects taking into account the coefficient 3/3:

158,000,000 rub. × 1/4 × 1.2% × 3/3 = 474,000 rub.

During the year, the newly created facilities were owned by the organization for eight months (from May to December). Therefore, the accountant calculated the annual amount of property tax on these objects taking into account the coefficient 8/12:

158,000,000 rub. × 1.2% × 8/12 = RUB 1,264,000

Taking into account previously accrued payments, the amount of tax to be paid is:

RUB 1,264,000 – 316,000 rub. – 474,000 rub. = 474,000 rub.

The total property tax debt (subject to accrual of advance payments for the divided object) at the end of the year is equal to 474,000 rubles.

Situation: how to calculate property tax on real estate that was registered on December 31, 2015. Since 2016, the tax base for this property is the cadastral value. The certificate of ownership was received in 2016

For 2015, calculate property tax based on the average annual value of the property. In 2016, property tax and advance payments on it are calculated based on the cadastral value and taking into account the period during which the organization was the owner of the property.

If, as of January 1, 2015, real estate was not on the regional list of property, the tax base for which is the cadastral value, then the tax for 2015 should be calculated based on the average annual value of the property. This follows from the provisions of subparagraph 2 of paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.

How to correctly determine the average annual cost, given that in 2015 the object was listed on the balance sheet for only one day - December 31? In the calculation, include zero indicators as of the 1st day of each month of 2015 and the residual value of the property as of December 31. That is, the tax will have to be paid for one day of 2015, since transactions for December 31 form the average annual cost. The fact that the organization does not have a certificate of ownership of the property does not matter. This follows from the provisions of paragraph 2 of paragraph 4 of Article 376 of the Tax Code of the Russian Federation and is confirmed by letters of the Ministry of Finance of Russia dated July 14, 2010 No. 03-05-05-01/26, dated March 22, 2011 No. 07-02-10/20, information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 2011 No. 148.

In 2016, property tax on the purchased property must be calculated based on its cadastral value. It is important when the organization became the owner. In our case, it is he who pays the property tax on the cadastral value (subclause 3, clause 12, article 378.2 of the Tax Code of the Russian Federation). Before registering the transfer of ownership, the previous owner of the property must pay tax at the cadastral value. And the new owner, when calculating the tax in 2016, must take into account the so-called ownership coefficient (clause 5 of Article 382 of the Tax Code of the Russian Federation).

An example of how to calculate property tax on a property registered on the balance sheet on December 31, 2015. Since 2016, the tax base for this property is the cadastral value. Certificate of ownership received in 2016

In December 2015, the Alpha organization acquired a building to house offices in Moscow. The object was accepted onto Alpha's balance sheet on December 31. According to accounting data, the residual value of the building as of this date is 17,000,000 rubles. The tax rate is 2.2 percent.

From January 1, 2016, the cadastral value of 40,000,000 rubles was established for this object. The tax rate is 1.3 percent.

Alpha received a certificate of ownership of the building on March 10, 2016.

Alpha's accountant calculated property tax as follows.

2015

The average property value is:

17,000,000 rub. : (12 + 1) = 1,307,692 rub.

Tax amount for 2015:

RUB 1,307,692 × 2.2% = RUB 28,769

2016

"Alpha" is the owner of the property for 10 months (March–December). The value of the adjustment coefficient for calculating property tax (advance payments) is equal to:

1/3 – for the first quarter;
3/3 – for the second quarter;
3/3 – for the third quarter;
10/12 – per year.

The amount of advance payments is equal to:

40,000,000 rub. × 1.3% × 1/3: 4 = 43,333 rub. – for the first quarter;
40,000,000 rub. × 1.3% × 3/3: 4 = 130,000 rub. – for the second quarter;
40,000,000 rub. × 1.3% × 3/3: 4 = 130,000 rub. – for the third quarter.

The amount of property tax to be paid additionally at the end of 2016 will be:

40,000,000 rub. × 1.3% × 10/12 – (43,333 rub. + 130,000 rub. + 130,000 rub.) = 130,000 rub.

Property tax rates

The maximum property tax rates are determined in the Tax Code of the Russian Federation. For 2016, the following maximum rates are established:
1) 2.2 percent – for all property that is not specified below;
2) 1.3 percent – for real estate, on which the tax is calculated based on the cadastral value in Moscow. Moreover, for some real estate objects this rate is applied with a coefficient of 0.1. This follows from the provisions of subparagraph 1 of paragraph 1.1 of Article 380 of the Tax Code of the Russian Federation and articles 2 and 3 of the Moscow Law of November 5, 2003 No. 64;
3) 2 percent – for real estate, on which the tax is calculated based on the cadastral value for all constituent entities of the Russian Federation, except Moscow;
4) 1.3 percent – on public railways, main pipelines, energy transmission lines, as well as structures that are an integral part of the listed facilities;
5) 0 percent – for real estate objects of main gas pipelines and structures that are their integral technological part, gas production, helium production and storage facilities, for which the following conditions are simultaneously met:
a) objects were first put into operation during tax periods starting from January 1, 2015;
b) the objects are located wholly or partially within the borders of the Republic of Sakha (Yakutia), Irkutsk or Amur region;
c) the objects belong by right of ownership to organizations that are the owners of the objects of the Unified Gas Supply System or organizations in which the owners of the objects of the Unified Gas Supply System participate.

Regional authorities, taking into account these restrictions, determine the tax rates at which property taxes must be calculated and paid in a particular subject of the Russian Federation. Moreover, in the regions they can set several different rates for different categories of organizations and property. In any case, regional rates cannot exceed the maximum values established at the federal level. What rates should be applied if the authorities of a constituent entity of the Russian Federation have not determined them? In this case, calculate the tax at the maximum rates.

Organizations that have separate divisions with separate balance sheets or geographically distant real estate in different regions must apply the rates established in the corresponding regions when calculating property tax.

All this follows from paragraphs 1 and 2 of Article 372, Articles 380, 384 and 385 of the Tax Code of the Russian Federation.

Calculation of tax based on the average or average annual value of property

Determine the amount of advance payments for property tax for the reporting period using the formula:

Calculate the amount of property tax that must be paid at the end of the year using the formula:

This procedure is established by Article 382 of the Tax Code of the Russian Federation.

An example of calculating property tax based on the average annual value of property

Alpha LLC is located in Moscow. The organization does not have real estate in other regions.

The average value of fixed assets recognized as objects of property tax based on the results of reporting periods is equal to:

for the first quarter – 205,000 rubles;
for half a year – 190,000 rubles;
for nine months – 113,500 rubles.

The average annual cost of property is 160,000 rubles.

The property tax rate is 2.2 percent.

– for the first quarter:
205,000 rub. × 2.2%: 4 = 1128 rubles;

– for half a year:
190,000 rub. × 2.2%: 4 = 1045 rubles;

- in nine months:
RUB 113,500 × 2.2%: 4 = 624 rub.

The amount of property tax that must be accrued for payment at the end of the year is equal to:
160,000 rub. × 2.2% – 1128 rub. – 1045 rub. – 624 rub. = 723 rub.

Situation: how to calculate property tax if the head office of an organization has changed its place of registration and moved to another region

Calculate property tax according to general rules.

After all, no special procedure is provided for this case. Therefore, at the new place of registration, transfer advance payments based on 1/4 of the average cost of fixed assets of the head office of the organization and the tax rate in force in this region. At the end of the year, compare the amounts of the transferred advance payments and the calculated tax. Pay the difference to the budget within the period established by the law of the region where the head office of the organization is registered. This procedure is established in paragraph 1 of Article 376, Article 380, paragraphs 1–4 of Article 382 and paragraph 1 of Article 383 of the Tax Code of the Russian Federation.

The top accountant advises: if property tax rates in the regions at the place of registration of the organization before and after the move are different, you can take advantage of this and reduce the tax burden. To do this, movable property on which property tax is paid must be transferred to the balance sheet of a unit located in a region with a lower tax rate.

There are two options.

1. The rate is lower in the region where a separate division of the organization is located. In this case, having allocated the unit to a separate balance sheet, the organization will tax movable property at the rate established in this region. If the division is not allocated to a separate balance sheet, then property tax will have to be charged at the rate in force in the region where the head office of the organization is located.

2. The rate is lower in the region where the head office of the organization is located. In this case, there is no need to allocate separate divisions to a separate balance sheet. On all movable property, the organization will pay tax at the rate in force in the region where the head office of the organization is located.

Such conclusions can be drawn from the provisions of paragraph 1 of Article 376 and Article 384 of the Tax Code of the Russian Federation.

The procedure for taxation of real estate does not depend on whose balance sheet it is recorded on (Articles 385, 384 of the Tax Code of the Russian Federation). For more information about this, see How to pay tax on real estate that is geographically remote from the location of the organization.

Situation: how to calculate property tax for a legal successor on a simplified basis after reorganization in the form of annexation. The assignee pays tax only on the “cadastral” property. After the merger, the residual value of the fixed assets exceeded 100 million rubles.

After the successor loses the right to the simplified tax system, when calculating the tax base for property tax, include all fixed assets that are recognized as the object of taxation. The residual value of the property in those months when the organization applied the simplification will be equal to zero.

If, after the reorganization, the residual value of fixed assets exceeded 100,000,000 rubles, the legal successor is obliged to abandon the simplified tax system (subclause 16, clause 3, article 346.12, clauses 4 and 4.1, article 346.13 of the Tax Code of the Russian Federation). He becomes a payer of property tax not only on “cadastral” real estate objects, but also on other fixed assets that are recognized as the object of taxation.

There are no special rules for calculating property tax for organizations that have lost the right to simplification. The tax return forms, calculation of advance payments, as well as the procedure for filling them out were approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895. Determine the tax base, the amount of tax and advance payments in the general manner:

– for “cadastral” real estate objects – based on the cadastral value established as of January 1 of the reporting year;
– for other taxable items – based on the average (average annual) residual value. In this case, the residual value of the property in those months when the organization applied the simplification is recognized as equal to zero.

This conclusion follows from the totality of the norms of paragraph 4 of Article 376, Article 55, paragraph 1 of Article 379, paragraph 4.1 of Article 346.13 of the Tax Code of the Russian Federation and is confirmed by letters of the Federal Tax Service of Russia dated March 2, 2012 No. BS-4-11/3419 and dated February 17, 2005 No. GI-6-21/136.

Alpha LLC (Moscow) uses a simplified approach. The organization's real estate includes an administrative and business building, named in the list of real estate objects, the tax base for which is the cadastral value. The cadastral value of the building as of January 1 is RUB 81,732,922.80. The property tax rate for real estate, the tax base for which is determined as the cadastral value of the property, is 1.3 percent.

Reorganization was carried out in May. LLC Trading Company Hermes joined Alpha. The reorganization was completed on May 27, the day the entry on the termination of Hermes’ activities was made in the Unified State Register of Legal Entities.

According to the transfer deed, only real estate objects are transferred to Alpha’s balance sheet from Hermes. By decision of the founders, the property is transferred at its residual value - 150,000,000 rubles.

According to accounting data, the residual value of fixed assets, the tax base for which is the average annual cost, for Alpha is:

as of January 1 – 6,000,000 rubles;
as of February 1 – RUB 5,950,000;
as of March 1 – RUB 5,800,000;
as of April 1 – RUB 5,750,000;
on May 1 – 5,700,000 rubles;
as of June 1 – 155,650,000 rubles. (RUB 5,650,000 + RUB 150,000,000). The property of the affiliated organization is taken into account;
as of July 1 – 154,700,000 rubles. (RUB 5,500,000 + RUB 149,200,000). The property of the affiliated organization was taken into account, taking into account depreciation of 800,000 rubles.

I quarter

For the first quarter, the accountant calculated the advance payment only from the cost of the administrative and business building, which is included in the list of real estate objects for which the tax base is the cadastral value. The remaining property is not subject to this tax due to the organization’s use of the simplified tax system.

The advance payment for the first quarter was:
RUB 265,632 (RUB 81,732,922.80 × 1/4 × 1.3%).

II quarter

In the second quarter, in connection with the reorganization, one of the conditions for the application of the simplification by Alfa was violated. Namely: the residual value of fixed assets exceeded 100,000,000 rubles. Consequently, from April 1, Alpha lost the right to use the special regime and became a property tax payer on all fixed assets.

The Alpha accountant calculated advance payments for property tax for the second quarter from all taxable objects, the basis for which is both the cadastral value and the average annual value. When calculating the advance payment based on the average annual value, the residual value of the property in those months when the organization applied the simplification (January–March), the accountant took equal to zero.

The advance payment for the second quarter (first half of the year) amounted to:

RUB 265,632 (RUB 81,732,922.80 × 1/4 × 1.3%) – from the cadastral value of the administrative and business building;
RUB 252,849 ((0 rub. + 0 rub. + 0 rub. + 5,750,000 rub. + 5,700,000 rub. + 155,650,000 rub. + 154,700,000 rub.) : (6 + 1) × 2.2%: 4) – from the average annual value of other taxable items.

Tax calculation based on the cadastral value of property

Determine the amount of advance payments for property tax for the reporting period based on the cadastral value using the formula:

Determine the amount of property tax at the end of the year based on the cadastral value using the formula:

This procedure follows from the provisions of paragraph 7 of Article 382 and subparagraph 1 of paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.

Calculate the tax (advance payments) taking into account how much the organization actually owned the property during the year. This is stated in paragraph 5 of Article 382 of the Tax Code of the Russian Federation.

If ownership of an object arose or was lost during the year, determine the time of actual ownership of the fixed asset using the adjustment factor:

When determining the number of full months of ownership of real estate, take into account the months in which the right to the object arose in the period from the 1st to the 15th (inclusive) or ceased after the 15th. If the right to real estate arose after the 15th or ceased from the 1st to the 15th (inclusive), do not include such months in the tax calculation.

This follows from the provisions of paragraph 5 of Article 382 of the Tax Code of the Russian Federation.

For reorganizations that occur mid-year, apply an adjustment factor. For example, in relation to property that, as a result of reorganization, was accepted onto the balance sheet on August 7, use the following coefficients:
– when calculating advance payments for the third quarter – 2/3;
– when calculating tax for the year – 5/12.

For information on paying tax during reorganization, see How to transfer property tax to the budget.

An example of calculating property tax based on the cadastral value of property

Alpha LLC is located in Moscow. The organization's real estate includes an administrative and business building, which is included in the list of real estate objects for which the tax base is the cadastral value.

The property tax rate for real estate, the tax base for which is determined as the cadastral value of the property, is 1.3 percent.

The amounts of advance payments for property tax accrued based on the results of the reporting periods are:

– for the first quarter:

– for the second quarter:
RUR 781,732,922.80 × 1.3%: 4 = 2,540,632 rubles;

– for the third quarter:

At the end of the year, Alpha accrued for payment to the budget:

An example of calculating property tax by an organization on a property for which the tax base is determined as the cadastral value.

Ownership of the property was acquired in the middle of the year

The Alpha organization purchased a building in Moscow. The ownership of the acquired real estate was registered on April 1. The organization has no other real estate assets.

The cadastral value of the building as of January 1 is 5,800,000 rubles. The property tax rate for real estate, the tax base for which is determined as the cadastral value, is 1.3 percent.

Alpha accrues the first advance payment for property tax based on the results of the second quarter. The number of months during which the building was owned by Alpha in the second quarter was three months (April–June). This means that the correction factor is 3/3.

The payment amount is equal to:

Accordingly, the advance payment for property tax for the third quarter will be equal to:
RUB 5,800,000 × 1.3% × 3/3: 4 = 18,850 rub.

The amount of property tax that must be accrued for payment at the end of the year will be:
RUB 5,800,000 × 1.3% × 9/12 – 18,850 rub. – 18,850 rub. = 18,850 rub.

Situation: how to calculate property tax after revising the cadastral value

The answer depends on the reason why the cadastral value was revised.

During the year, the cadastral value may be revised. In general, changes in value do not affect property tax calculations. The tax does not need to be recalculated either for the current tax period or for previous periods. For example, this rule applies if the cadastral value has been changed due to an increase (decrease) in the area of the building.

There are two exceptions. The new cadastral value should be taken into account if it has been changed:

as a result of correcting a technical error made by a Rosreestr employee;
by decision of the court or commission for the consideration of disputes on the results of determining the cadastral value in the manner established by Article 24.18 of the Law of July 29, 1998 No. 135-FZ.

Calculate (recalculate) the tax based on new data from the tax period in which Rosreestr made a technical error or the organization filed an application to revise the cadastral value.

This follows from the provisions of paragraph 4 of Article 85, paragraph 15 of Article 378.2 of the Tax Code of the Russian Federation, paragraph 5.1 of the Regulations approved by Decree of the Government of the Russian Federation of June 1, 2009 No. 457, Article 28 of the Law of July 24, 2007 No. 221-FZ, paragraphs 1.1 , 2.2, 3.1–4.1 of the procedure approved by order of the Ministry of Economic Development of Russia dated March 18, 2011 No. 113.

If, due to an increase in the cadastral value, the organization recalculates the tax for previous tax periods, submit an updated declaration in the general manner. In this case, the organization does not have to pay penalties. After all, the tax was initially calculated correctly, paid on time and in full. Adjust income taxes in the current period.

When reducing the cadastral value, you have the right:

submit an updated declaration for the period in which the error was made (but are not required to do so);
correct the error by increasing profits for the period in which the error was discovered. This method can be used regardless of whether the period in which the error was made is known or not;
do not take any measures to correct the error (for example, if the overpayment amount is insignificant).

This follows from the provisions of paragraph 3 of paragraph 1 of Article 54 and paragraph 2 of paragraph 1 of Article 81 of the Tax Code of the Russian Federation. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated July 22, 2015 No. 03-02-07/1/42067, dated January 23, 2012 No. 03-03-06/1/24, dated August 25, 2011 No. 03- 03-10/82 and the Federal Tax Service of Russia dated March 11, 2011 No. KE-4-3/3807.

An example of calculating property tax as a result of revising the cadastral value. Reason: technical error

Alpha LLC is located in Moscow. The organization's real estate includes an administrative and business building included in the list of real estate objects, the tax base for which is the cadastral value.

The property tax rate for real estate, the tax base for which is determined as the cadastral value of the property, is 1.3 percent.

The amounts of advance payments for property tax accrued based on the results of the reporting periods are:

– for the first quarter:
RUR 781,732,922.80 × 1.3%: 4 = 2,540,632 rubles;

– for the second quarter:
RUR 781,732,922.80 × 1.3%: 4 = 2,540,632 rubles;

– for the third quarter:
RUR 781,732,922.80 × 1.3%: 4 = 2,540,632 rubles.

At the end of 2015, Alpha accrued and paid to the budget:
RUR 781,732,922.80 × 1.3% – RUB 2,540,632. – 2,540,632 rub. – 2,540,632 rub. = 2,540,632 rub.

In March 2016, as a result of correcting a technical error (slip) made by an employee of Rosreestr, the cadastral value of the building as of January 1, 2015 was revised. New cost – 923,877,801 rubles.

The average or average annual cost of preferential fixed assets must be calculated separately in column 4 of section 2 of the calculation of advance payments and column 4 of section 2 of the tax return, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895. This indicator is determined in the same manner as for property to which benefits do not apply.

When determining the average cost, preferential property that is used in the extraction of hydrocarbons in offshore fields is not taken into account (clause 4 of Article 382 of the Tax Code of the Russian Federation).

Determine the amount of advance payments that must be accrued to organizations enjoying the benefit using the formula:

Advance payment of property tax for the reporting period (1st quarter, half year, nine months)

Average value of property for the reporting period (excluding property, the tax base for which is determined as the cadastral value)

–

Average cost of preferential property for the reporting period (excluding property, the tax base for which is determined as the cadastral value)

Average annual value of property for the tax period (excluding property, the tax base for which is determined as the cadastral value)

–

Average annual value of preferential property for the tax period (excluding property, the tax base for which is determined as the cadastral value)

Tax rate

–

Advance payments for property tax accrued for the first quarter, half a year, nine months (without payments accrued on property, the tax base for which is determined as the cadastral value)

This procedure is provided for in subclause 3 of clause 4.2 and clause 5.3 of the Procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-1/895.

Benefits also apply to real estate, the tax base for which is determined as the cadastral value.

Determine the quarterly amount of the advance payment for property tax, the tax base for which is its cadastral value, using the formula:

The annual amount of property tax, the tax base for which is its cadastral value, is determined by the formula:

Advance payments for property tax accrued for the 1st quarter, 2nd quarter, 3rd quarter

An example of calculating property tax by an organization entitled to a tax benefit

Alpha LLC is registered in Moscow. The main activity is the production of pharmaceutical products. "Alpha" has a license for the production of veterinary immunobiological drugs. In addition, the organization rents out a building it owns. Equipment that is used in the production of veterinary immunobiological drugs is exempt from property tax (clause 4 of article 381 of the Tax Code of the Russian Federation). A leased building is part of fixed assets, so you must pay tax on its residual value.

The organization's property does not belong to objects for which the tax base is determined as the cadastral value.

The property tax rate in Moscow is 2.2 percent.

The residual value of all fixed assets of Alpha for the first quarter is:

as of January 1 – 1,720,000 rubles;
as of February 1 – 1,700,000 rubles;
as of March 1 – 1,680,000 rubles;
as of April 1 – RUB 1,660,000.

The residual value of equipment used in the production of pharmaceutical products is equal to:

as of January 1 – 790,000 rubles;
as of February 1 – 780,000 rubles;
as of March 1 – 770,000 rubles;
as of April 1 – 760,000 rubles.

The average value of all Alpha property for the first quarter is:
(RUB 1,720,000 + RUB 1,700,000 + RUB 1,680,000 + RUB 1,660,000): (3 + 1) = RUB 1,690,000

The average cost of an organization's preferential property for the first quarter is:
(RUB 790,000 + RUB 780,000 + RUB 770,000 + RUB 760,000) : (3 + 1) = RUB 775,000

Based on the results of the first quarter, Alpha must transfer to the budget:
(1,690,000 rub. – 775,000 rub.) × 2.2%: 4 = 5,033 rub.

Situation: how to calculate property tax on hotel (hostel) premises in Moscow. The hotel is located in a building, the tax base for which is the cadastral value

Calculate the tax on hotel (hostel) premises taking into account:
– cadastral value of the hotel (hostel);
– regional property tax rate;
– tax benefits provided for by Moscow legislation.

First you need to determine the cadastral value of the premises occupied by a hotel or hostel. After all, if a hotel (hostel) owns only part of the building, then you only need to pay property tax on this part. This is stated in paragraph 6 of Article 378.2 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated February 26, 2014 No. 03-05-05-01/8066.

Determine part of the cadastral value of the premises belonging to the hotel (hostel). Then you need to take into account the tax benefits established by regional legislation.

In 2016, in Moscow, the tax base can be reduced by the cadastral value of twice the minimum area of the room stock (clause 2.2 of article 4.1 of the Moscow Law of November 5, 2003 No. 64). True, this is permitted only if the organization that owns the hotel (hostel) on January 1, 2016 has a certificate of assignment to the object of one of the categories provided for by Order of the Ministry of Culture of Russia dated July 11, 2014 No. 1215.

The minimum area of one room is:
– in a hotel – 9 sq. m;
– in a hostel – 4 sq. m per bed.

To determine the minimum room area, you need to multiply:
– in a hotel – the minimum area of one room per number of rooms;
– in a hostel – the minimum area per bed per number of beds.

This procedure follows from Appendix 1 to the Procedure approved by order of the Ministry of Culture of Russia dated July 11, 2014 No. 1215.

To calculate property tax taking into account the benefit, first calculate the cadastral value of the minimum area of the room stock. Then determine the tax base taking into account the benefit. Multiply the resulting tax base by the current property tax rate.

An example of calculating property tax for a hostel located in Moscow

The organization owns a hostel in Moscow. The hostel is located in a building, the tax base for which is the cadastral value. The total area of the building is 2000 sq. m. m, cadastral value – 430 million rubles. Hostel area – 150 sq. m, number of beds (including bunk beds) – 10 pieces. The organization has a certificate of assignment to the hostel category in accordance with the order of the Ministry of Culture of Russia dated July 11, 2014 No. 1215.

To calculate property tax for 2016, the accountant determined the cadastral value of the hostel premises:

150 sq. m: 2000 sq. m × 430,000,000 rub. = 32,250,000 rub.

The minimum room area is:

10 kr. × 4 sq. m = 40 sq. m.

The cadastral value of the minimum area of the room stock is equal to:

40 sq. m: 150 sq. m × 32,250,000 rub. = 8,600,000 rub.

The tax base for property tax, taking into account the benefits, is:

RUB 32,250,000 – 8,600,000 rub. × 2 = 15,050,000 rub.

The amount of property tax for 2016, taking into account the benefit, is equal to:

RUB 15,050,000 × 1.3% = 195,650 rub.

How does a person feel about me tarot

Three coins will tell you about luck