Who must fill out section 2.1 2. How to fill out new lines for calculating property tax and declarations. Why is it important
By virtue of paragraph 1 of Art. 386 of the Tax Code of the Russian Federation, healthcare institutions, as well as other payers of corporate property tax, are obliged to submit calculations for advance tax payments and a tax declaration to the tax authorities after the expiration of each reporting and tax period. The form tax return approved by the Order of the Federal Tax Service of the Russian Federation of March 31, 2017 No. ММВ-7-21/ [email protected] The order contains new tax return forms, as well as tax calculation for advance payment, formats for submitting reporting forms in electronic form and requirements for filling them out (hereinafter referred to as the declaration, calculation, filling out procedure). In the article we will consider the main innovations of this order.
Contents of the declaration.
In accordance with paragraph 3 of the Order of the Federal Tax Service of the Russian Federation of March 31, 2017 No. ММВ-7-21/ [email protected] The new form of the tax return is applied starting from the submission of reports for the tax period of 2017. However, Letter No. BS-4-21/7145 of the Federal Tax Service of the Russian Federation dated April 14, 2017 recommended that tax authorities accept calculations of advance payments on corporate property tax for the first quarter of 2017 in a new form. This is due to the fact that the new calculations take into account the changes made to the procedure for paying corporate property tax, which came into force on January 1, 2017.
According to clause 1.2 of the Filling Order, it includes:
title page;
section 1 "Amount of tax payable to the budget";
section 2 "Determining the tax base and calculating the amount of tax in respect of property subject to taxation Russian organizations and foreign organizations operating in Russian Federation through permanent missions;
section 2.1 "Information on real estate objects taxed at the average annual value";
section 3 "Calculation of the amount of tax for the tax period on the real estate object, the tax base in respect of which is determined as".
As we can see, in contrast to the declaration approved by the Order of the Federal Tax Service of the Russian Federation dated November 24, 2011 No. ММВ-7-11/895, the new form of the declaration is supplemented by section 2.1, which provides object-specific information on real estate taxed at the average annual value, in relation to which the tax is calculated in section 2 of the declaration, indicating the cadastral numbers (if any), conditional numbers (if any), inventory numbers (in the absence of cadastral, conditional numbers and in the event of an inventory number), OKOF codes and the residual value on the last day of the tax period.
In addition, in the Order of the Federal Tax Service of the Russian Federation of March 31, 2017 No. ММВ-7-21/ [email protected] clarified the procedure for agreeing on one declaration in relation to the amount of tax payable to the budget of a subject of the Russian Federation (in relation to the amount of tax payable to the budget of a municipality).
By virtue of clause 1.6 of the Procedure for filling out the declaration, it is filled out in relation to the amounts of tax payable to the budget according to the corresponding code (codes) of the municipality, according to OKTMO. At the same time, the declaration submitted to the tax authority shall indicate the amounts of tax, the OKTMO codes of which correspond to the territories of municipalities subordinate to this tax authority.
If the legislation provides for the transfer of tax to the regional budget without sending the amount of tax to the budgets of municipalities in accordance with the standards, one declaration can be filled out in relation to the amount of tax payable to the budget of a constituent entity of the Russian Federation, in agreement with the tax authority for this constituent entity of the Russian Federation, received before the beginning of the tax period for which such a declaration is submitted. In this case, when filling out the declaration, the OKTMO code is indicated corresponding to the territory of the municipality subordinate to the tax authority at the place where the declaration was submitted.
If the tax is credited in whole or in part to the budgets of municipal formations, one declaration may be drawn up in respect of the amount of tax payable to the budget of the municipal formation, in agreement with the tax authority for this constituent entity of the Russian Federation, received before the start of the tax period for which such declaration is submitted. declaration. In this case, when filling out the declaration, the OKTMO code is indicated corresponding to the territory of the municipality subordinate to the tax authority at the place where the declaration was submitted.
In turn, if the tax is fully or partially credited to the budgets of municipalities that are under the jurisdiction of one tax authority, one declaration can be drawn up in respect of tax amounts calculated separately for each municipality and the corresponding OKTMO code. At the same time, one declaration in respect of property subject to taxation within one municipal district can be filled out only if there is no decision of the representative body of the municipal district on crediting tax revenues to the budgets of settlements that are part of the municipal district, according to the established standards for deductions from income from the tax to be credited in accordance with the law of the subject of the Russian Federation to the budgets of municipal districts.
Title page.
With regard to both the form and the procedure for filling out the title page, the following innovations should be noted:
2. Clarified that the contact phone number of the institution should consist of a country code, a locality code, a phone number without signs and spaces. For example, "84950000000".
3. In connection with the adoption of Federal Law No. 82-FZ dated April 6, 2015 “On Amendments to Certain legislative acts of the Russian Federation regarding the abolition of the mandatory seal of business entities, the obligation to certify the declaration with a seal is excluded legal entity.
Section 1
As before, the specified section is filled out in relation to the amount of tax payable to the budget at the location of the institution, the location of a separate subdivision of the institution that has a separate balance sheet, the location of real estate.
Section 2
According to clause 5.2 of the Filling Procedure, this section is filled out separately in relation to:
property subject to taxation at the location of the institution;
property of each separate subdivision having a separate balance sheet;
immovable property located outside the location of the institution and a separate subdivision with a separate balance sheet;
property taxed at different tax rates;
each real estate object that is actually located in the territories of different constituent entities of the Russian Federation or in the territory of a constituent entity of the Russian Federation and in the territorial sea of the Russian Federation (on the continental shelf of the Russian Federation or in the exclusive economic zone of the Russian Federation);
property located on the territory of another state in respect of which the amounts of tax were actually paid outside the Russian Federation in accordance with the legislation of another state;
exempted under a specific tax benefit (with the exception of tax benefits in the form of a reduction in the entire amount of tax payable to the budget, and tax break established in the form of a reduction in the tax rate) property.
When filling in the lines and columns of this section, the following features are taken into account (clause 5.3 of the Filling Order).
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Filling order |
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The property type code is indicated. All codes are presented in Appendix 5 to the Filling Order |
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The OKTMO code is affixed, according to which the amount of the advance tax payment is payable |
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Reflects information on the residual value of fixed assets for the tax period as of the relevant date |
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The average annual value of the property for the tax period is indicated, calculated as the quotient of dividing by 13 the sum of the values in column 3 of lines with codes 020 - 140 |
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The average annual value of tax-free property for the tax period is reflected, calculated as the quotient of dividing by 13 the sum of the values in column 4 of lines with codes 020 - 140 |
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The tax base is reflected, calculated as the difference between the values of lines with codes 150 and 170 |
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A composite indicator is indicated:
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The tax rate is given |
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The amount of tax for the tax period is reflected, calculated as:
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The amount of advance tax payments calculated at the end of reporting periods (I quarter, half a year (second quarter), nine months (III quarter)), according to tax calculations for advance tax payments submitted during the tax period |
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A composite indicator is indicated:
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The amount of the tax benefit is affixed, which reduces the amount of tax payable to the budget |
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It reflects all fixed assets recorded on the balance sheet as of December 31 of the tax period, with the exception of the residual value of property not taxed under paragraphs. 1 - 7 p. 4 art. 374 Tax Code of the Russian Federation |
* To be filled in only if the law of the constituent entity of the Russian Federation establishes a tax benefit for the institution on this property in the form of a reduction in the rate.
** To be filled in only if the law of a constituent entity of the Russian Federation establishes a tax benefit for a certain category of taxpayers in the form of a reduction in the amount of tax payable to the budget.
Section 2.1
As we have already noted, the declaration is supplemented by section 2.1, which provides object-specific information on real estate taxed at the average annual cost, in respect of which the tax is calculated in section 2 of the declaration, indicating cadastral numbers (if any), conditional numbers (if any) , inventory numbers (in the absence of cadastral, conditional numbers and in the case of an inventory number), OKOF codes and residual value on the last day of the tax period.
This section is completed in relation to real estate objects, the tax base for which is the average annual value, the amount of tax in respect of which is calculated in section 2 of the declaration.
We recall that, in accordance with Art. 375 of the Tax Code of the Russian Federation, the tax base is defined as:
1) the average annual value of property recognized as an object of taxation (clause 1, article 375 of the Tax Code of the Russian Federation). When determining it, property is taken into account at the residual value formed in accordance with the established procedure for maintaining accounting approved by the accounting policy of the institution. If the residual value of the property includes a monetary assessment of future costs associated with this property, the residual value of the said property is determined without taking into account such costs.
In the event that depreciation is not provided for individual fixed assets, the value of these objects for tax purposes is calculated as the difference between their initial cost and the amount of depreciation calculated according to the established depreciation rates for accounting purposes at the end of each tax (reporting) period ;
2) the cadastral value of individual real estate objects as of January 1 of the year of the tax period in accordance with Art. 378.2 of the Tax Code of the Russian Federation (clause 2 of article 375 of the Tax Code of the Russian Federation).
It should be noted that paragraph 2 of Art. 375 of the Tax Code of the Russian Federation stipulates that the tax base for individual real estate objects is determined as their cadastral value as of January 1 of the year of the tax period in accordance with Art. 378.2 of the Tax Code of the Russian Federation. By virtue of the provisions of paragraphs. 3, paragraph 12 and paragraph 13 of Art. 378.2 of the Tax Code of the Russian Federation, the procedure for taxing real estate objects based on the cadastral value is applied to organizations that own real estate objects. Meanwhile, all property of health care institutions is state or municipal property and is assigned to them on the basis of the right of operational management.
Therefore, for real estate objects owned by a healthcare institution on the right of operational management, the norms of Art. 378.2 of the Tax Code of the Russian Federation do not apply.
When filling in the lines and columns of this section, the following features are taken into account (clause 6.2 of the Filling Order).
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Filling order |
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The cadastral number of the real estate object is reflected (if any) |
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The conditional number of the real estate object (if any) is indicated in accordance with the information of the Unified State Register of Real Estate |
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The inventory number of the real estate object is indicated |
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The code of the real estate object is affixed in accordance with the OKOF |
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The residual value of the real estate object is given as of December 31 of the tax period |
* To be filled in if there is no information on line 010 or 020.
In case of disposal of a real estate object before December 31 of the tax period (liquidation of the organization before December 31 of the tax period), section 2.1 is not filled out in relation to it (clause 6.3 of the Filling Procedure).
Section 3
by Russian and foreign organizations in respect of real estate objects, the tax base for which is the cadastral value;
foreign organizations in relation to real estate objects of organizations that do not operate in the Russian Federation through permanent representative offices;
by foreign organizations in respect of real estate objects that are not related to the activities of foreign organizations in the Russian Federation through permanent representative offices.
As we have already noted, for real estate objects owned by a healthcare institution on the basis of the right of operational management, the norms of Art. 378.2 of the Tax Code of the Russian Federation do not apply. Consequently, the specified section of the declaration is not filled in by them. However, we note that in this section:
a) line (001) "Property type code" has been added. The codes are given in Appendix 5 to the Filling Order;
b) the lines filled in regarding the inventory value of real estate objects of foreign organizations for the tax period of 2013 are excluded;
c) edited the names of the lines, which indicate the cadastral value;
d) lines have been added that reflect the taxpayer's share in the right to an object of immovable property (to be filled in only in relation to an object that is in common ownership), a share under paragraph 6 of Art. 378.2 of the Tax Code of the Russian Federation.
Annexes to the Order of filling.
Here it should be said about the changes that have affected the reference book “Tax Benefit Codes” (Appendix 6 to the Filling Procedure). The specified order is supplemented by three new codes of benefits.
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Organizations - in relation to property located in the internal sea waters of the Russian Federation, in the territorial sea of the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation or in the Russian part (Russian sector) of the Caspian Sea bed used in the development of offshore hydrocarbon deposits, including geological study, exploration, preparatory work |
Paragraph 23 of Art. 381 Tax Code of the Russian Federation |
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Organizations - in relation to movable property accepted from January 1, 2013 for accounting as fixed assets, with the exception of the following objects of movable property, accepted for accounting as a result of:
The exceptions established by paragraphs two and three of this tax benefit do not apply to railway rolling stock manufactured starting from January 1, 2013 |
Paragraph 24 of Art. 381 Tax Code of the Russian Federation |
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Organizations - in relation to property recorded on the balance sheet of an organization - a participant in a free economic zone, created or acquired for the purpose of conducting activities on the territory of the free economic zone and located on the territory of this free economic zone, within ten years from the month following the month of registration of the said property |
Paragraph 25 of Art. 381 Tax Code of the Russian Federation |
In conclusion, we note the most important changes in the new tax return form:
1. The code of the type of economic activity according to OKVED has been excluded.
2. The procedure for coordinating one declaration in relation to the amount of tax payable to the budget of a subject of the Russian Federation (in relation to the amount of tax payable to the budget of a municipality) has been clarified.
3. Declaration supplemented by sect. 2.1, which provides object-specific information on real estate taxed at the average annual cost, in respect of which the tax is calculated in section. 2 declarations indicating cadastral numbers (if any), conditional numbers (if any), inventory numbers (in the absence of cadastral, conditional numbers and if there is an inventory number), OKOF codes and residual value as of December 31 of the tax period.
added the line "Property type code";
edited the names of the lines, which indicate the cadastral value;
lines have been added that indicate the taxpayer's share in the right to an immovable property object (to be filled in only in relation to an object that is in common ownership), a share under paragraph 6 of Art. 378.2 of the Tax Code of the Russian Federation.
Declaration on property tax for 2018 - mandatory reporting of companies. You can hand it over a day later and according to the new rules. The current deadline for 2018 for legal entities, a form, a sample of filling out a new form, see the article.
If you have cars, office equipment, furniture, etc. on your balance sheet, then our article is for you. with the rules for calculating property tax, rates and codes, you can print and hang in your office.
Property tax return for 2018: reporting deadlines
Declaration on property tax at the end of the year is handed over to tax office no later than March 30 of the next year (clause 3 of article 386 of the Tax Code of the Russian Federation). When the deadline for submitting the declaration coincided with a non-working day, submit it on the next working day (clause 7, article 6.1 of the Tax Code).
See the table for all the deadlines for property tax reports in 2019 for companies.
Deadline for submitting reports on property in 2019
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Property tax return for 2018 |
Legal entities with taxable real estate and movable property |
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Calculation of advance payments for property tax for the 1st quarter of 2019 |
Legal entities with only taxable real estate |
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Calculation of advance payments for property tax for the first half of 2019 |
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Calculation of advance payments on property tax for 9 months of 2019 |
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Property tax return for 2019 |
To figure out which tax office to submit a property tax return for 2018, a special table will help. In what form should the declaration be submitted? The company has the right to decide on its own. Only the largest taxpayers and organizations that have an average number of employees for the previous year exceeding 100 people do not have the right to choose. How to correctly calculate the average number,.
2018 property tax return form
The new form of the property tax declaration for 2018 has not been approved. The declaration must be filled out on the old form. It was approved by order of the Federal Tax Service of March 31, 2017 No. ММВ-7-21/271.
What sections are included in the property tax return for 2018, see the table.
What does the 2018 property tax return for legal entities include?
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Section name |
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Title page |
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Section 1 "Amount of tax payable to the budget" |
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Section 2 "Determining the tax base and calculating the amount of tax in respect of taxable property of Russian organizations and foreign organizations operating in the Russian Federation through permanent representative offices" |
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Section 2.1 "Information on real estate objects taxed at the average annual value" |
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Section 3 "Calculation of the amount of tax for the tax period on the immovable property, the tax base in respect of which the cadastral (inventory) value is recognized" |
How to fill out a property tax return
The general requirements for filling out a property tax return in 2018 are given in the order of the Federal Tax Service No. ММВ-7-21/271 dated March 31, 2018:
- cost indicators are prescribed in full rubles. If the indicator value is less than 50 kopecks, then it is discarded. If more - round up to the nearest ruble;
- page numbering through starting from the title page;
- two-sided printing in paper form cannot be used;
- the company is not entitled to make blots and corrections;
- forms are filled with ink only in black, blue or purple;
- filling in the lines of indicators is carried out from left to right, from the first familiarity;
- numerical values are aligned to the right (last) familiarity if the declaration is filled out using software;
- sheets are fastened so that this does not lead to damage to the paper.
Sample of filling out the declaration on property tax for 2018
What to consider when filling out a property tax return
When you fill out the reporting, do not confuse the zero rate with the full exemption. These situations are reflected differently in property tax reports. Look in the regional law, what exactly is written there about the benefit.
The region exempted movable objects from the tax. In line 130 of section 2 of the property tax calculation, enter the benefit code - 2012000 (benefits codes approved by order of the Federal Tax Service of March 31, 2017 No. ММВ-7-21/271). In the same place, write an article, paragraph and subparagraph of the regional law, which says that the company or property is exempt from tax. In line 140, reflect the average value of non-taxable property.
If you have preferential and non-preferential movable property, you can reflect them on one sheet of section 2 of the calculation or property tax return. And if for different types property region has provided for various benefits, then complete section 2 for each of them.
The region has reduced the rate for movable objects. Whether to put a benefit code in section 2 of the calculation depends on how the regional authorities have enshrined a reduced or zero rate in the law. If the regional law says about a reduced or zero rate in the "Rates" section, then the benefit code does not need to be affixed. Just record the rate on line 170 of section 2.
It is possible that the authorities of the region have fixed a reduced or zero rate in the “Benefits” section of the Property Tax Law. In this case, in line 170, enter the preferential rate, and in line 160, enter the benefit code - 2012400. In the second part of the code, after the "/" sign, give the article, paragraph and subparagraph of the regional law in which the local authorities provided for the benefit.
Some regions have different rates for certain types of movable property. In such a situation, it is necessary to calculate the tax for different groups of assets separately. Show in the reporting on property - too. Complete as many sections 2 of the calculation as there are tax rates for your company's property.
The region has reduced the tax payable. In line 190 of section 2 of the calculation, write the benefit code - 2012500. In the second part of the code, provide the article, paragraph and subparagraph of the regional law. On line 200, enter the amount by which you reduce the tax.
Accountants who report on corporate property tax need to be aware that in section 2.1 of the declaration, not all objects on the balance sheet can be indicated. About which in question explained the tax authorities.
What happened?
The Federal Tax Service, in a letter dated September 15, 2017 N BS-4-21 / 18425, reminded taxpayers that for organizations, the object of taxation is movable and immovable property, which is recorded on the balance sheet as fixed assets. This rule applies, among other things, to property transferred for temporary possession, use, disposal, trust management, contributed to joint activities or received under a concession agreement. Lines with codes 010 - 050 of section 2.1 of the tax return are filled in for real estate objects, the tax base for which is recognized as the average annual value. It is not necessary to indicate in them information about individual inventory objects that are not real estate objects. These include engineering networks and technical communications - pipelines, communications, water supply, sewerage, heating and ventilation systems, elevators, escalators, gas and garbage chutes.
Why is it important?
Despite the fact that the corporate property tax return is submitted at the end of the calendar year (until March 30 of the year following the reporting year), accountants should already know how to fill it out correctly. Recall that at the end of 2018 it is necessary to report in accordance with the requirements. Tax calculations for advance tax payments can be submitted both in the new form and in the form approved by Order of the Federal Tax Service of Russia dated November 24, 2011 N ММВ-7-11/895.
In a relationship engineering networks and technical communications that are not real estate objects, a separate block of lines with codes 010-050 in section 2.1 of the tax return for property tax of organizations is not filled in ().
Recall that the objects of taxation for Russian organizations are movable and immovable property (including property transferred for temporary possession, use, disposal, trust management, contributed to joint activities or received under a concession agreement), accounted for on the balance sheet as objects of the main funds in the manner established for accounting, unless otherwise provided ().
In turn, the tax base is determined as the average annual value of property recognized as an object of taxation, unless otherwise provided ().
At the same time, the building is the result of construction, which is a three-dimensional building system that has above-ground and underground parts, including premises, engineering networks, and engineering support systems (Federal Law of December 30, 2009 No. 384-FZ ""). In particular, engineering and technical support networks include pipelines, communications and other structures intended for engineering and technical support of buildings and structures. Engineering and technical support systems consist of water supply, sewerage, heating, ventilation, air conditioning, gas supply, power supply, communications, informatization, dispatching, waste disposal, vertical transport (elevators, escalators).
At the same time, lines with codes 010-050 of section 2.1 of the tax return on the property tax of organizations are filled in by Russian and foreign organizations in relation to real estate objects, the tax base for which is the average annual value, the amount of tax in respect of which is calculated in section 2 of the tax return ( ).
The tax authorities also noted that the directed control ratios of indicators of tax return forms contain a comparison of the indicator on page 141 of section 2 of the declaration form with the total value of indicators on page 050 of all blocks of lines in section 2.1 of the declaration form ().
In addition, all values of the cost indicators of the declaration must be indicated in full rubles. Values of indicators less than 50 kopecks. discarded, and 50 kopecks. and more are rounded up to the full ruble ().
Wherein software to check the control ratios of the declaration indicators, it is planned to implement the assumption of the possibility of a difference in the value of the indicator on page 141 of section 2 and the total value of the indicators on page 050 of all blocks of lines in section 2.1 by an amount not exceeding the product of 0.49 rubles. by the number of completed blocks, pages 010-050 of section 2.1 of the declaration.
The property tax calculation for the 3rd quarter of 2017 must be submitted no later than October 30. How does the IRS advise filling out the updated property tax reporting forms?
When calculating corporate property tax, taxpayers traditionally have a number of questions. In particular, a number of them relate to the correct filling of reporting. This year, many were interested in how exactly the updated forms of documents, in which a new section was added, would be filled out. Let's see what changes were made to the reporting.
Section 2.1 of the New Property Tax Calculation and Declaration
The Federal Tax Service recently clarified how to fill out section 2.1 of a new corporate property tax reporting form. In particular, problems arose with what object numbers should be indicated in the calculation and declaration section.The updated reporting form was approved. A new section 2.1 "Information on real estate objects taxed at the average annual value" was introduced. This section should provide information on each property that is taxed at the average annual value.
In accordance with Art. 375 of the Tax Code of the Russian Federation, the tax base is defined as the average annual value of property recognized as an object of taxation, as well as the cadastral value of individual real estate objects as of January 1 of the year of the tax period in accordance with Art. 378.2 of the Tax Code of the Russian Federation.
In the explanations given in , it is indicated that line 030 (stock number) filled in only if there is no information in lines 010 (cadastral number) or 020 (conditional number).
Concerning conditional number, which is indicated in line 020 of section 2.1, then it can be a number assigned in accordance with the Procedure for Assigning Conditional Numbers to Objects, or in accordance with the Instruction on the Procedure for Assigning Conditional Numbers to Real Estate Objects.
In practice, not everyone also understands what exactly to indicate in line 030 (stock number). This may be an inventory number assigned to the object by the technical inventory authorities or assigned in accordance with Guidelines accounting for fixed assets. Line 030 of section 2.1 of the tax calculation for an advance payment is also filled in.
Title page of the new property tax calculation and declaration
Some aspects of filling in the title page and form have also changed. So, now it is not necessary to indicate the code of the type of economic activity according to OKVED.The procedure for specifying the organization's phone number has been clarified - it should consist of a country code, a locality code, a phone number without signs and spaces (for example, "84950000000"). It should be noted that it is no longer necessary to certify the declaration with the seal of a legal entity.
Section 3 New Calculation of Property Tax and Declaration
The changes also affected section 3 of the declaration. So, the line “Code of the type of property” was added to it, and the names of the lines were edited, in which the cadastral value is indicated. In addition, lines were added that indicate the taxpayer's share in the right to an immovable property object (to be filled in only in relation to an object that is in common ownership), the share under paragraph 6 of Art. 378.2 of the Tax Code of the Russian Federation.It should be noted that the amendments also clarified the procedure for agreeing on one declaration in relation to the amount of tax payable to the budget of a constituent entity of the Russian Federation (in relation to the amount of tax payable to the budget of a municipality).
When to use the new form of property tax calculation and declaration
For the first time, organizations must report on the new tax return form at the end of 2017, and new form calculation of advance payments will need to be used starting from the reporting for the first quarter of 2018.However, taxpayers can apply the new form of advance payment calculation as early as 2017, for example, to apply the “preferential” Kzhd coefficient.