Vitaly rents out an office in the megamall. The shopping center itself does not belong to him. The cadastral price of the megamall is known, it is not calculated based on Vitaly’s office. Therefore, the owner pays it as part of the cadastral price for the entire shopping center where the office is located.
The cadastral price for commercial premises must be monitored, since it can change throughout the year. This is influenced by market trends. If the owner denies the cadastral valuation, he has the right to challenge it. This is permitted by law No. 135-FZ.
After correcting erroneous information, state duty on commercial real estate must be paid from the tax time, which was calculated based on incorrect data.
What taxes do individuals pay on December 1?
The following taxes must be paid by December 1, 2021:
Land tax is paid by individuals who own a land plot by right of ownership, perpetual use or lifelong inheritable possession.
Transport tax is paid by citizens whose property is registered: cars;
- motorcycles;
- aircraft;
- yachts;
- boats and other vehicles.
Property tax must be paid for:
- Houses;
- apartments;
- rooms;
- dachas;
- garages and parking spaces;
- other capital construction projects.
Property tax is charged only to the owners indicated in the ownership document for the listed objects. And its size depends on the cadastral value of the taxable object.
What is personal property tax and what to pay for it
If you have real estate, you are obliged by the Tax Code of the Russian Federation, Article 400, to annually transfer some money to the state - for what gave you the right to own property. The following objects of the Tax Code of the Russian Federation are subject to tax Article 401:
- houses, including residential buildings located on plots for vegetable gardening, horticulture and personal farming;
- apartments, rooms;
- garages, parking spaces;
- unified real estate complexes;
- unfinished construction projects;
- other buildings, structures, structures, premises.
How to pay taxes?
Taxes are assessed by the Federal Tax Service based on data available in Rosreestr, the State Traffic Safety Inspectorate and other information systems that transmit information to tax authorities. A month before the deadline for paying taxes, the Federal Tax Service informs everyone by sending out tax notices indicating the amount of tax to be paid. The tax notice can be sent electronically or in printed form.
You can pay taxes in different ways:
- through the “Taxpayer Personal Account for Individuals” on the tax office website or in the “Taxes FL” mobile application;
- on the Gosuslugi website using the details specified in the tax notice;
- through a self-service banking terminal;
- at the post office;
- in the MFC;
- through online banking - in your personal account on the bank’s website or in the mobile application;
- in person at the bank - to do this you need to come to the bank with a tax notice.
Expand your capabilities using the Astral-ET electronic signature for individuals. Receive government services, log into the taxpayer’s personal account, work remotely, participate in auctions - this and much more can be done with an electronic signature. And from 2022, an electronic signature will be required for employees who submit reports or sign other legally significant company documents.
What is the difference between a tax and a fee?
The differences between a tax and a fee are as follows:
- The fee is levied in connection with the payer's desire to have a certain right (license or permit). For example, a trade fee (collected only in Moscow, i.e. it is a local fee) for the right to use objects for trade.
- Fees are one-time in nature, and taxes are paid periodically.
- The purpose of collecting a fee is to compensate for additional budget expenses associated with the provision of specific public legal services to a specific payer.
Do I need to apply for benefits?
To receive a benefit, you can contact any tax office. You can submit an application through the taxpayer’s personal account, at the MFC, by letter, or by coming to the tax office in person.
Some categories of citizens receive benefits without application. For example, pensioners, pre-retirees, disabled people, combat veterans, large families and owners of outbuildings with an area of up to 50 square meters. m may not contact the tax authorities on this issue: their benefits are taken into account automatically based on the data that tax authorities receive from the Pension Fund of Russia, Rosreestr, social protection authorities and other departments.
If you belong to preferential categories of citizens, but the benefit was not taken into account for you, you must independently declare it by contacting the Federal Tax Service.
Results
The classification of taxes and fees in the Russian Federation consists of grouping them according to a certain criterion. The main one of these features is their grouping by budget levels. There are quite a lot of federal taxes. Due to the fact that they include such large taxes as income tax and VAT, the volume of federal taxes significantly exceeds the amount of fees to regional or local budgets.
Sources: Tax Code of the Russian Federation
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
What to do if there is no tax notice?
Those citizens who have a personal taxpayer account on the Federal Tax Service website receive tax notifications electronically. All their tax documents are posted in their personal account and are not duplicated by mail.
If the notification has not arrived either by mail or in your personal account, the Federal Tax Service recommends that you contact the tax office yourself:
- through the service website;
- through your personal account;
- by mail;
- through the MFC;
- in person at the branch.
The electronic signature is recorded on a protected physical medium - a token. In our store you can purchase JaCarta LT tokens, Rutoken EDS 2.0.2100, Rutoken Lite 64. They comply with legal requirements and have all the necessary certificates.
Tax officials remind you that they do not send notifications if the tax amount does not exceed 100 rubles or for objects for which you do not need to pay tax, for example, due to the application of a tax benefit, deduction, etc. In this case, you need to wait until the amount of taxes has accumulated over several years and exceeds 100 rubles - then a tax notice will arrive.
Since 2021, some rules for the calculation, payment and reporting of property taxes have changed, which include: transport and land tax, corporate property tax and personal property tax.
In our article we will dwell in more detail on innovations specifically in the field of property taxes, which were introduced last year into the Tax Code by the following federal laws:
- dated November 28, 2019 No. 379-FZ “On amendments to Articles 333.33 and 378.2 of Part Two of the Tax Code of the Russian Federation” (hereinafter referred to as Law No. 379-FZ);
- dated September 29, 2019 No. 325-FZ “On amendments to parts one and two of the Tax Code of the Russian Federation” (hereinafter referred to as Law No. 325-FZ);
- dated April 15, 2019 No. 63-FZ “On amendments to part two of the Tax Code of the Russian Federation and Article 9 of the Federal Law “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation on taxes and fees” (hereinafter - Law No. 63-FZ).
OBJECTS OF TAXATION
As you know, from 2021, movable property was excluded from the object of taxation on the property of an organization. Now legislators have decided to completely change the wording, and corresponding changes have been made to Article 374 of the Tax Code of the Russian Federation, which defines the objects of taxation, by Law No. 325-FZ. In the current version, starting from 2021, the following are recognized as objects of taxation :
- real estate (including property transferred for temporary possession, use, disposal, trust management, contributed to a joint activity or received under a concession agreement), recorded on the balance sheet of an organization as fixed assets if the tax base for such property is defined as the average annual value of property;
- real estate located on the territory of the Russian Federation and owned by organizations on the right of ownership or right of economic management, as well as received under a concession agreement, if the tax base for such property is determined as its cadastral value entered into the Unified State Register of Real Estate.
As of 01/01/2020, paragraphs no longer apply. 3 clause 12 art. 378.2 of the Tax Code of the Russian Federation, which provided for the possibility of taxation at the cadastral value of real estate owned or under the right of economic management. Thus, based on this norm, property under operational management is taxed at its average annual value in the general manner. Explanations on this matter are given in the letter of the Ministry of Finance dated 04/03/2019 N 03-05-05-01/22907.
TAX RATES
On January 1, 2021, amendments made to Art. 394 of the Tax Code of the Russian Federation concerning tax rates. Thus, a rate of 0.3 percent will be applied to land plots occupied by the housing stock, engineering infrastructure facilities of the housing and communal services complex or provided for housing construction, for personal farming, gardening or vegetable gardening, with the exception of land plots used in entrepreneurial activities.
Municipalities will now be able to set differentiated tax rates only depending on the category of land and the type of permitted use of the land plot . Previously, differentiation coefficients established by local governments could be applied on completely different grounds, for example, depending on the location of the land plot, the type of activity of the person using the land plot, the type of functional use of the land plot, the purpose of the object located on the land plot, etc. d.
In this regard, municipalities will need to review and update municipal legal acts that establish tax rates in their jurisdiction.
FEATURES OF DETERMINING THE TAX BASE
The list of types of real estate for which the tax base is determined as the cadastral value of the property is established in paragraph 1 of Art. 378.2. Tax Code of the Russian Federation. This norm was amended twice during 2021. At first, Law No. 325-FZ stipulated that this norm would contain an open list of property. However, at the end of the year, Law No. 379-FZ made another change, which determined the final wording, where paragraph 4 names all types of real estate, the tax base for which is determined taking into account the established features.
From 2021, the following are subject to taxation based on cadastral value:
- Living spaces,
- garages,
- parking spaces,
- unfinished construction projects,
- as well as residential buildings, garden houses, outbuildings or structures located on land plots provided for private farming, gardening, horticulture or individual housing construction.
The Tax Code provides that the authorized body of a constituent entity of the Russian Federation determines a list of real estate objects in respect of which the tax base is determined as cadastral value . According to the explanation given in the Letter of the Federal Tax Service of Russia dated January 14, 2020 No. BS-4-21/340, in the event of an erroneous inclusion of a real estate property in this list, changes may be made to it.
Let us recall that the specifics of determining the tax base, based on the cadastral value of real estate objects, must be established by the relevant Law of the constituent entity of the Russian Federation. In accordance with the current legislation, such a law can be adopted only after the subject of the Russian Federation approves in the prescribed manner the results of determining the cadastral value of real estate objects.
TAX RETURN
Legal entities will stop declaring transport and land taxes . The last declarations will be submitted this year for 2021. No later than February 3 of this year, organizations needed to submit tax returns for transport and land taxes for 2021.
For taxes for 2021, calculations will be made by the tax authorities and sent out in the form of special messages . In this regard, a new obligation is introduced for taxpayers. In case of failure to receive a message about the amount of transport or land tax calculated by the tax authority in relation to the specified objects of taxation for the period of their ownership, organizations will have to send a message to the tax authority about the presence of objects recognized as objects of taxation.
Notifications of the existence of a taxable object, accompanied by copies of title documents for land plots or documents confirming the state registration of vehicles, will be submitted to the tax authority in respect of each taxable object once, before December 31 of the year following the expired tax period.
Please note that for failure to provide the specified messages from the specified date, tax sanctions provided for in Art. 129.1 Tax Code of the Russian Federation. Failure (untimely communication) by a person of information that this person must report to the tax authority entails a fine of 5,000 rubles.
The procedure for submitting a declaration has been regulated by organizations that have on their balance sheet several real estate properties located in different places.
From 2021, a taxpayer registered with several tax authorities at the location of real estate objects owned by him, the tax base for which is determined as their average annual value in the territory of a constituent entity of the Russian Federation, has the right to submit a tax return in respect of all such real estate objects to one of the specified tax authorities of their choice , notifying the tax authority of the constituent entity of the Russian Federation. The notification must be submitted annually, before March 1 of the year that is the tax period in which the prescribed procedure for filing a tax return applies. The forms of notification on the procedure for submitting a declaration on the property tax of organizations are approved by Order of the Federal Tax Service of Russia dated June 19, 2019 N ММВ-7-21/311.
ADVANCE PAYMENTS
In accordance with the amendments made to paragraph 1, paragraph 12. Art. 378.2. Tax Code of the Russian Federation, Law No. 63-FZ from 01/01/2020, organizations will not need to provide tax calculations for advance payments of property tax . You will only need to report at the end of the year.
But the obligation to make advance payments will remain . Moreover, if the cadastral value has changed during the year, the amount of the advance payment will need to be calculated from the changed value, and not from the one that was on January 1 of the tax period.
TAX PAYMENT DEADLINES
The changes also affect the timing of tax payments. From January 1, 2021, the representative bodies of the subject will not set deadlines for paying property taxes. The Tax Code establishes uniform deadlines for payment of transport and land taxes for organizations.
From 2021, taxes will be paid no later than March 1 of the year following the expired tax period . Advance tax payments will be subject to payment by taxpayer organizations no later than the last day of the month following the expired reporting period (I, II and III quarters).
Also, legislative innovations affect the provision of information to the tax authorities from the relevant authorized bodies about the non-use of agricultural land and about individuals with three or more minor children. From July 1, 2021, the corresponding clauses 18 and 19 of Art. 396 of the Tax Code of the Russian Federation, introduced by Federal Law dated September 29, 2019 No. 325-FZ.
The submission of information to the tax authorities about land plots will have to be carried out by the body exercising state land supervision. The corresponding form for submitting information was approved by order of the Federal Tax Service dated December 20, 2019 No. ММВ-7-21/646.
Information about families with many children will have to be carried out by those authorized by the highest executive body of state power of the constituent entity of the Russian Federation:
- executive authority of a constituent entity of the Russian Federation;
- or an institution under its jurisdiction that performs functions in the field of social protection of the population.
The form “Information on individuals with three or more minor children”, its format, as well as the procedures for filling out and submitting, was approved by order of the Federal Tax Service of November 19, 2021 No. ММВ-7-21/577 (effective from July 1 2021). It is provided that the specified information is submitted in electronic form in a format approved by the Federal Tax Service of Russia annually before March 1 of the year following the year for which the information is provided.
ABOUT THE RESULTS OF THE TRANSITION TO CALCULATION OF PROPERTY TAX FOR INDIVIDUALS BASED ON THE CADASTRAL VALUE
As indicated on the website of the Federal Tax Service in a message dated January 10, 2020, the cadastral value will be used for the first time as the tax base for property taxes on individuals in the Republics of Dagestan and North Ossetia-Alania, the Krasnoyarsk Territory, and the Smolensk Region.
In seven regions where the cadastral value is used for the second year, a coefficient of 0.4 will be applied when calculating the tax (it was 0.2 in 2019). In 14 regions of the third year of application of cadastral value, the coefficient will reach 0.6 (it was 0.4 in 2021). Exceptions will be objects related to retail and office real estate. In 63 regions where the cadastral value is applied to the third and subsequent tax periods, the ten percent limit on tax growth will be used when calculating the tax.
In nine regions that have not decided to use the cadastral value as the tax base from 2019, the tax will be calculated based on the inventory value, indexed to the deflator coefficient established by the Russian Ministry of Economic Development equal to 1.518 (in 2021 - 1.481). In addition, in 2021, new results of the state cadastral valuation of real estate will begin to be applied in the regions where it was carried out in 2021.
In general, according to the assessment of the Federal Tax Service of Russia, from the tax period of 2021, cadastral value will be used to calculate property tax for individuals in all regions except Sevastopol. Thus, we can say that Russia has completed the transition to calculating property tax for individuals based on cadastral value.
For all questions related to comprehensive property and asset management, you can contact the specialists of the BFT Company: [email protected] +7
What happens if you don't pay taxes on time?
If you are late in paying taxes, then, in addition to the tax itself, you will also have to pay a penalty - for each calendar day of delay at an interest rate equal to 1/300 of the current key rate of the Central Bank of Russia. Penalties will begin to accrue the next day, December 2.
If the total debt exceeds 10,000 rubles, the Federal Tax Service will collect the debt through the court. In this case, the debtor will have to pay all legal costs. Also, if there is a tax debt, an individual may face a ban on traveling abroad and seizure of bank accounts.
Federal taxes and fees
In accordance with Art.
12 of the Tax Code of the Russian Federation, federal taxes and fees are such obligatory payments, the transfer of which must be carried out everywhere on the territory of the Russian Federation. At the same time, the effect of federal tax standards is regulated only by the Tax Code of the Russian Federation, which introduces and repeals both the taxes themselves and individual provisions for a particular federal tax. The amounts of federal taxes go to the budget of the same name of the Russian Federation.
The materials in this section will tell you about the procedure for applying the BCC for various taxes..
And the procedure for making an error in the KBK is discussed in detail by ConsultantPlus experts. Get free access to the system and go to the Ready-made solution.
Tax calculation based on average annual cost
In turn, the average annual value = (total residual value of the property as of the 1st day of each month + residual value as of December 31) / 13.
Calculation example. Kompas LLC has been on the services market for 8 years. During this time, the Company purchased various fixed assets that help carry out its activities. Some of the property is still depreciated and considered taxable. In addition, the company purchased new equipment on July 4, 2020. The region applies a rate of 2.2%. The accountant, filling out the declaration for the past year, used the following data:
| As of: | Residual value, thousand rubles. |
| 01.01.19 | 100 |
| 01.02.19 | 95 |
| 01.03.19 | 90 |
| 01.04.19 | 85 |
| 01.05.19 | 80 |
| 01.06.19 | 75 |
| 01.07.19 | 70 |
| 01.08.19 | 234 |
| 01.09.19 | 207 |
| 01.10.19 | 191 |
| 01.11.19 | 174 |
| 01.12.19 | 146 |
| 31.12.19 | 118 |
Let's calculate the average annual cost: (100 + 95 + 90 + 85 + 80 + 75 +70 + 234 + 207 +191 + 174 + 146 + 118) / 13 x 1000 = 128,077 rubles.
Tax payable for the year = 128,077 x 2.2% = 2,818 rubles. (provided that the organization does not pay advances).
If advance payments are established in the region, organizations need to pay them three times a year, and then reduce the tax payable for the year by their amounts.
Let us assume that in the proposed example, in addition to tax, it is required to calculate the amount of the advance for all reporting periods.
Average cost of taxable objects for the first quarter = (100 + 95 + 90 + 85) / 4 x 1000 = 92,500 rubles.
According to Art. 382 of the Tax Code of the Russian Federation, the advance payment is equal to ¼ of the average cost for the reporting period, multiplied by the rate.
Advance payment for the first quarter = 92,500 x ¼ x 2.2% = 509 rubles.
The half-year payment is calculated in the same way.
Average cost for half a year = (100 + 95 + 90 + 85 + 80 + 75 + 70) / 7 x 1,000 = 85,000 rubles.
Advance for half a year = 85,000 x ¼ x 2.2% = 468 rubles.
Average cost for 9 months = (100 + 95 + 90 + 85 + 80 + 75 + 70 + 234 + 207 +191) / 10 x 1,000 = 122,700 rubles.
Advance for 9 months = 122,700 x ¼ x 2.2% = 675 rubles.
The annual tax is paid minus any advance payments.
Tax for 2021 payable to the budget = 2,818 – (509 + 468 + 675) = 1,166 rubles.
Who gets benefits?
Citizens defined in Art. 399 and 407 of the relevant Code. The document determines that the fee may not be paid by certain persons at the federal and regional level. Such a tax at the federal level is not interesting for such categories as:
- WWII veterans;
- Heroes of the Soviet Union and the Russian Federation;
- disabled children, 1st, 2nd groups;
- liquidators of a number of emergency situations;
- military personnel and their families.
Pensioners do not have to worry about additional expenses - they are exempt from payment. You need to pay and pre-calculate the amount of the fee in the case where, for example, there are 2 apartments or a large plot of land. Benefit for only 1 property in the category
It is not necessary to calculate the tax in advance based on the cadastral value for persons whose building is less than 50 square meters. You may not find out what the amount of payment is for a number of other persons who have benefits from local governments. Large families do not pay the fee.
The tax does not provide a benefit if the object is above 300 million rubles.
If he is not paid according to the benefit, the person independently informs the service about this, providing documents for proof.
Deductions and their sizes
Before calculating the tax, keep in mind: the deduction applies to all residential properties owned. When determining the cost of the duty, the deduction is not tied to the number of owners. The tax is calculated based on the cadastral value, taking into account the type and area of the property. There is a rule for how to calculate taking into account the area of the object (in m2):
- room: up to 10;
- apartment is 2 times larger;
- for home, agricultural buildings no more than 50.
The criterion directly determines what the tax will be, and the indicator determines how many “squares” are ready to be “forgiven.”
You can order an electronic extract of the cadastral value from Rosreestr, signed with an electronic digital signature, on this page of our website.
