The Federal Tax Service reminded about the last day for paying property taxes

Types of taxes and fees paid by legal entities

Organizations using OSNO are tax payers:

• at a profit;
• property;
• water;
• land;
• transport;
• gambling business;
• use of animal objects.

In addition, they pay VAT, personal income tax, excise taxes, mineral extraction tax, trade tax, state duties and insurance premiums, payments for negative impact on the environment, and environmental tax.

The use of special regimes (STS, Unified Agricultural Tax, production sharing agreement) either exempts the organization from paying basic taxes (profit, VAT, property), replacing them with a single corresponding tax (STS, Unified Agricultural Tax), or allows the use of a system of benefits that applies to almost everything paid by the organization taxes (production sharing agreement). The special PSN regime can only be used by individual entrepreneurs.

When applying the simplified tax system, a legal entity must (if there are grounds) pay all taxes, except those that are replaced by a single tax. According to the Unified Agricultural Tax, the situation is somewhat different. Under it, no trade tax is paid (clause 2 of Article 411 of the Tax Code of the Russian Federation), and excise taxes, mineral extraction tax, gambling tax and fees for the use of wildlife are incompatible with this regime by definition.

The deadlines for paying taxes are set either by the Tax Code of the Russian Federation (federal level taxes, taxes under special regimes, trade tax, gambling tax, and from 2021 - transport and land taxes), or by regional laws (property tax). However, in any case, they are subject to the rule of paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation: if the established payment deadline falls on a weekend, then it is postponed to the next working day closest to it. In accordance with this rule, the last days of tax payment deadlines in 2021 are reflected in our tables.

In our article we will not consider payments that are quite rare among ordinary organizations: gambling tax, tax on income on state and municipal securities, fees for the use of wildlife and the tax system when implementing a production sharing agreement.

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Calculation of deadlines

The basis for determining payment periods is the calendar and casual principles of calculation. That is, the tax payment deadline can be set:

• on a certain calendar date following the day of expiration of a certain specific period, for example, a quarter;
• for a specific event, the occurrence of which is the day of fulfillment of tax obligations;
• for a certain action, upon execution of which the obligation to fulfill tax obligations arises, for example, receiving a notice from the Federal Tax Service.

The service we provide allows you to facilitate (simplify) control over compliance with deadlines for fulfilling obligations for payment of the following types of taxes:

• on profit with differentiation based on quarterly advance payments or monthly advance payments with subsequent additional payments;
• on profit with monthly advance payments on real profit;
• quarterly VAT;
• under the simplified taxation system (including advance payments);
• Personal income tax on vacation benefits and disability benefits;
• UTII;
• Unified Agricultural Sciences.

Features of paying regional and local taxes

The deadlines for paying property tax, as well as the obligation (or optionality) of accrual and payment of advance payments on it, are established by regional laws. Organizations that are obligated to pay property taxes need to familiarize themselves with the relevant laws of the constituent entities of the Russian Federation, since the deadlines for paying these taxes by region can vary significantly. For this reason, we do not present them in our tables, which are of a general nature.

As for transport and land taxes, from 01/01/2021 the deadlines for their payment are the same for all territories and are fixed at the federal level. Regional and local authorities no longer have the authority to determine payment dates. Taxes for the year must be paid no later than March 1 of the following year, and advances must be paid no later than the last day of the month following the reporting period. The new procedure applies starting with annual payments based on the results of 2020.

How can you pay taxes?

You can pay taxes in the following ways:

• through a bank branch, including through payment terminals owned by banks;
• through the electronic service of the Federal Tax Service of Russia “Taxpayer Personal Account for an Individual” on the website of the Federal Tax Service of Russia (if you have access to it);
• through the federal post office.

Tax payment table for the 1st quarter of 2021

Tax payment table for the 2nd quarter of 2021

Tax payment table for the 3rd quarter of 2021

Tax payment table for the 4th quarter of 2021

What to remember

• If you receive income for which your employer does not pay deductions, you must declare this income by April 30 and pay tax by July 15.
• Before declaring your income, check whether it is necessary to do so and whether it is taxable. There are many concessions in the laws.
• If you own a home, car or land, you need to pay property taxes. This must be done before December 1st.
• The state has provided many benefits for property taxes. Check to see if you are on the list of those who have had their burden lightened. If yes, you should notify the Federal Tax Service about this.
• If you don't pay taxes, you could end up giving away a lot more money than you "saved."

Results

The information provided in this article will allow you to timely prepare payments for basic federal taxes and contributions and avoid financial penalties levied for violating the deadlines for paying taxes and fees in 2021.

VAT – 2022

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How much do they charge?

To calculate the tax, the tax base is taken - the cadastral value of the property. In a number of regions of Russia, until 2021, calculations are made based on the inventory value of objects, which takes into account wear and tear - it is lower than the cadastral value.

The value of real estate is multiplied by the share in the right (that is, the percentage in the property that belongs to the taxpayer), the tax rate, the number of months of ownership per year, the coefficient for the tax period (designed to gradually increase the share paid from the full tax amount) and subtract the tax benefit. The calculation of each tax is indicated on the receipt.

For example, if the cadastral value of an apartment is 3.9 million rubles, the share in the right is ½, the tax rate is 0.1, and the coefficient is 0.6, then you will have to pay 1,170 rubles.

In some regions, this year the tax amount will increase for the third time in a row. “So, in 28 regions where the cadastral value was used as the tax base for the third year, the value of the coefficient became 0.6 (it was 0.4), in 21 regions in the second year of application of the cadastral value the coefficient increased to 0.4 (it was 0.2 ),” explains the tax office website.