New property tax return form for 2020. What to consider and how to fill out

What do we rent?

In 2021, we will submit the corporate property tax return for 2020 on a new form. The KND form 1152026 was approved by Order of the Federal Tax Service of Russia dated August 14, 2019 No. SA-7-21 / [email protected] as amended. Order of the Federal Tax Service dated 12/09/2020 No. KI-7-21/ [email protected]
If an organization is exempt from payments of property tax for the second quarter, but submits a declaration in 2021 upon liquidation or reorganization, you must use the old form (Order of the Federal Tax Service of Russia dated 08/14/2019 No. CA [email protected] ). We told you how to reflect tax exemption in it.

Results

The property tax return for 2021 must be submitted by those companies that have real estate assets subject to taxation on their balance sheets. The report for 2021 is presented in a new form. Starting with reporting for 2021, advance payments are not submitted to the tax office; taxpayers remain obligated to pay advances and the final amount of the obligation, as well as to submit reports for the tax period.

In the article we talked about the rules for filing a declaration, and also gave an example of how it can be filled out.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

When and where do we rent?

The deadline for submitting a property tax return is no later than March 30, 2021.

In general, we submit the annual declaration to the inspectorate at the location of the real estate (clause 1 of Article 386 of the Tax Code of the Russian Federation). You can find out the address and details of the tax office on the Federal Tax Service website.

• If a company has a separate division and has taxable property on its balance sheet, then the declaration is submitted to the inspectorate where the division is registered. The declaration indicates the OKTMO of the area where the unit is located.
• If the real estate is not located where the head office and divisions with dedicated separate balance sheets are located, then separate reports are submitted for the location of such real estate. The reports reflect OKTMO at the location of the property.
• The largest taxpayers report at the place of registration, to their interregional (interdistrict) inspectorate, but with a checkpoint and tax authority code at the location of the property.

For real estate properties that are located in territories under the jurisdiction of different tax authorities, you can submit a single declaration. Select the inspection yourself. [email protected] before March 1 of the year in which the declaration will be submitted .

What is a declaration and what is it for?

This declaration should not be confused with a tax return, etc. They are completely different in appearance and tasks. This article will discuss the declaration that is necessary to prepare a technical plan for a building, premises or structure. There, the owner of the property declares its main characteristics and his rights. A declaration is not always needed. In addition to the declaration, there are 3 documents that serve as the basis for drawing up a technical plan:

• permission to put the property into operation (prepared before January 1, 2013)
• project documentation of the property
• or a technical passport for the property (prepared before January 1, 2013).

If none of the above documents are available, the owner will need to fill out a Declaration. However, it often makes sense to fill out a declaration even if you have the above documents. A cadastral engineer will explain this to you.

What do we tax?

Real estate reflected on the balance sheet as a fixed asset, if the tax base for it is determined as the average annual cost. Among other things (unobvious cases) of taxation:

• real estate is transferred to other persons for temporary possession, use, disposal;
• transferred to trust management (except for mutual funds);
• included in joint activities;
• received under a concession agreement;
• received by you as a mutual fund management company.

Tax is also imposed on real estate that is located in Russia and belongs to an organization under the right of ownership, economic management, or received under a concession agreement, if the tax base in respect of it is determined as the cadastral value.

The object of taxation is not any movable property, as well as real estate such as land and reservoirs, listed in paragraph 4 of Art. 374 Tax Code of the Russian Federation.

We are not taxed, but are reflected in the declaration as a preferential benefit:

• property used in the main activities of religious organizations, organizations of the penal system, pharmaceutical or public organizations of people with disabilities;
• property of prosthetic and orthopedic enterprises, bar associations, law offices, legal consultations, management companies and participants of the Skolkovo project, INTC, participants, residents or managers of special economic zones;
• federal highways, newly introduced energy-efficient real estate, real estate for hydrocarbon production

The full list of federal benefits is in Art. 381 Tax Code of the Russian Federation. Each region can independently decide what benefits to introduce on its territory, who can apply them and for what property (Article 372 of the Tax Code of the Russian Federation). To find out what benefits apply in your region, contact the inspectorate or look at the official website of the Federal Tax Service.

What sections of the declaration do we fill out?

Submit the declaration as follows:

• Title page and section 1 - always when we submit a declaration;
• Sections 2 and 2.1 - if there is property taxed at the average annual value;
• Section 3 - if there is property taxed at cadastral value.
• Section 4 - if the balance sheet of the parent organization or separate divisions contains movable fixed assets with a residual value greater than zero.

We recommend filling out the declaration in the following sequence: Title page → Section 3 → Section 2 → Section 2.1 → Section 1 → Section 4.

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Do I need to submit zero property tax returns?

If you have taxable objects, but the total tax amount is zero, you need to submit a declaration. In this case, you are a tax payer and must report, despite the fact that the tax is zero.

This happens in two cases:

1. Your property is fully depreciated, its residual value is zero. However, it is taxed at the average annual cost.
2. All your real estate is exempt from tax under federal or regional benefits.

When an organization has no real estate recognized as an object of taxation at all, it is not a taxpayer and does not have to submit a declaration.

What has changed in 2021

A new form has been approved for the property tax return for 2021 (Order of the Federal Tax Service of Russia dated July 28, 2020 No. ED-7-21/ [email protected] ). By the same order, the Federal Tax Service updated the procedure for filling out and the electronic format of the declaration.

Section 1 - two new lines appeared

Line 005 “Taxpayer Attribute”. You need to enter a code from 1 to 3:

• “1” - if the organization pays advance payments later on the basis of Government Decree No. 409 dated 04/02/2020;
• “2” - if the organization pays advance payments later on the basis of regional laws;
• “3” - if the organization pays advances on time.

Line 007 “SZPK sign”. This line is only for organizations that have entered into an Investment Protection and Promotion Agreement (IPPA). Enter one of the codes:

• “1” if the tax (advance payments) is calculated on real estate related to the implementation of the SZPK;
• “2” if the real estate is not associated with the SZPK.

Sections 2 and 3 - new line, benefit and property codes

New line 002 “SZPK Attribute” is needed only for organizations with an investment agreement. Enter “1” in line if the property is related to the execution of the SZPK, “2” if it is not. Each feature requires a separate section 2 and section 3.

New codes for federal and regional benefits related to coronavirus have been approved:

• 2010501 and 2010505 - for small and medium-sized enterprises;
• 2010502 and 2010506 - for socially oriented non-profit organizations;
• 2010503 and 2010507 - for non-profit organizations most affected by the coronavirus;
• 2010504 and 2010508 - for centralized religious organizations.

A special code was introduced for the property of FEZ participants - “14”. It is used for real estate in Crimea and Sevastopol. Indicate the code in line 001, and for each code create its own section 2.

Section 4 - new section with information about movable property

On January 1, 2021, amendments to the Tax Code of the Russian Federation came into force, according to which information about movable property must be included in the property tax declaration. Especially for this, the Federal Tax Service added a new section 4 to the declaration form, “Information on the average annual cost of movable property items recorded on the organization’s balance sheet as fixed assets.” It must be filled out in the declaration for 2021 if the company has such fixed assets on its balance sheet.

The average annual value of property must be indicated for each region. The value of such property, which is listed as a separate division, which has a separate balance sheet, is also reflected here.

At the moment, the fourth section is for reference only, since movable property is still not subject to taxation. But there is a possibility that in the future they will begin to be taxed again, although the Ministry of Finance promises to reduce rates.

Declaration form and how to fill it out

In this section we will focus on declarations for buildings and premises. Declarations for structures are a separate topic for conversation, since they contain many technical terms and expressions that only specialists can understand. We do not recommend filling out the construction declaration yourself. On the building and premises - opposite. There is nothing difficult to fill out. You just need to be a little smart.

Download the declaration form (Word)

Filling out the Declaration for a building and premises are very similar. After downloading the declaration (button above), you can start filling it out. In the document itself, everything that needs to be filled out is indicated in red. The red text itself needs to be removed. Below are tips and recommendations on the main points that may raise questions.

1. An important rule is that all unfilled lines must be filled in with dashes “-“.
2. In paragraph 1.2, you decide for yourself whether your building belongs to residential or non-residential.
3. In paragraph 1.8 for the building it is better to write the name of the building, as it is - a barn, so a barn; garden house, so garden house. The same applies to premises - room, apartment, etc. There is no need to come up with a name for your garage like “Santa’s workshop” - there may be problems with registration.
4. It is better to take the location address from the Unified State Register of Real Estate (USRN) extract about the property. There is no need to insert anything unnecessary from yourself there.
5. In paragraph 5.1, fill in what you know. If you don't know, dash. The area of ​​the building is not indicated in the declaration, since it is calculated by a cadastral engineer, and you cannot declare it yourself.
6. Next, in paragraph 6.1, fill out everything according to the real estate owner’s passport. SNILS is not required, but is highly desirable . But you can do the opposite - you fill out only SNILS without a passport.
7. If documents are prepared by a person by proxy, you must fill out clause 7.1. If not, there are dashes everywhere.
8. The most interesting thing is that in paragraphs 8 and 11 you need to indicate the details of the title documents. It's better to consult an engineer. Although in most cases the details of an extract from the Unified State Register are sufficient.
9. On the sixth page, do not forget to put 3 (three) signatures in paragraphs 9, 10 and after the date.

10. After directly filling out the declaration, you must attach paper copies or printouts of the documents specified in the appendix in clause 11.
11. The final stage of preparing the declaration comes down to stitching all the sheets together with thread or ribbon. On the last page, where the ends of the ribbon should dangle, you need to glue a piece of paper directly onto them with the inscription “stitched and numbered.” Next, indicate the number of sheets, date, full name and signature. You don't have to print anything. You can write everything by hand. Naturally, if you do not represent a legal entity, a seal is not needed.