Instructions: how to pay taxes without commission and with cashback

Who pays property tax

Russian organizations are required to pay tax if four conditions are simultaneously met:

• there is real estate on the balance sheet (including those transferred for temporary possession, use, disposal, trust management, contributed to joint activities, received under a concession agreement);
• this property is accounted for on the balance sheet as a fixed asset in accounts 01 “Fixed Assets” or 03 “Income Investments in Material Assets”;
• existing property is recognized as an object of taxation on the grounds specified in Art. 374 Tax Code of the Russian Federation;
• the tax base for such real estate is determined as the average annual value.

Also, property tax is paid on real estate located in the Russian Federation and, as a general rule, owned by an organization, obtained under a concession agreement, if the tax base for it is the cadastral value.

Please note that from 2021 the movable property tax has been abolished!

Enterprises will not have to pay tax on land plots, water and cultural objects, as well as on other types of property named in paragraph 4 of Art. 374 Tax Code of the Russian Federation.

A number of organizations, depending on the type of activity, are not charged tax (Article 381 of the Tax Code of the Russian Federation).

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How to pay taxes for an apartment and room in 2021

Owners of small-sized apartments will receive good news - apartment living space up to 20 square meters is not subject to tax. m., or rooms - up to 10 sq.m. This benefit is established at the federal level and enshrined in Art. 403 of the Tax Code.

That is, if your apartment is 25 square meters, then in fact only 5 square meters are taxed. There are also additional benefits for paying apartment taxes. These benefits are established at both the federal and local levels. Read our article: “Apartment tax based on cadastral value.”

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:

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.

Rule 1 – Personal property tax rates must NOT exceed

Tax calculation based on cadastral value

The tax base for a certain part of real estate corresponds to the cadastral value indicated in the Unified State Register as of January 1 (Article 375 of the Tax Code of the Russian Federation). This includes real estate from clause 1 of Art. 378.2 Tax Code of the Russian Federation.

If a company pays tax based on cadastral value, then you must first find it out in the regional office of Rosreestr or in an extract from the Unified State Register of Real Estate. You can also view the cost online on the Rosreestr website or in the regulatory act of your region, which approved the results of determining the cadastral value. If your property is included in the regional list, but the cadastral value for it has not been established, you do not need to pay tax. However, residential premises, garages, unfinished construction and other objects from paragraphs. 4 paragraphs 1 art. 378.2 of the Tax Code of the Russian Federation, is not indicated in regional lists. The tax on them is paid on the basis of regional law, which should provide for cadastral taxation of these objects. If the cadastral value for them has not been determined, calculate the tax at the average annual value.

Formula for calculating tax based on cadastral value:

Tax amount for the year = Cadastral value × 2.2% - advance payments.

Advance payment = Cadastral value of the property as of January 1 × 2.2% × ¼.

Calculation example . PlusMinus LLC owns an office in the business center. The cadastral value of the premises has not been determined, but it is known that it occupies 1/16 of the building’s area. According to Rosreestr, the cadastral value of the business center is 184 million rubles.

Cadastral value of the office = 184 million rubles / 16 = 11.5 million rubles.

Tax amount for the year = 11.5 million rubles × 2.2% = 253,000 rubles.

Advance payments will be = 253,000 / 4 = 63,250 rubles per quarter.

Part III. Real estate tax: basic concepts

In this case, the tax benefit applies primarily only to the real estate that is used by the organization for its intended purpose.

At the regional level, additional tax benefits are established, which are valid only on the territory of a specific constituent entity of the Russian Federation. For example, thanks to such a tax benefit in Moscow, housing and construction cooperatives and religious organizations do not pay property tax[3], in the Krasnoyarsk Territory - sports and medical organizations under territorial programs[4], and in the Chelyabinsk region for organizations that carry out charitable activities , it is possible to reduce the tax amount by up to 50%[5].

Property tax benefits for individuals are divided into federal and local. The list of persons who are exempt from paying property tax for individuals is contained in Article 407 of the Tax Code of the Russian Federation (federal benefit) and includes such categories of citizens as:

• Heroes of the USSR and Heroes of the Russian Federation;
• pensioners;
• disabled people of disability groups I and II;
• disabled children, disabled since childhood;
• participants in the Civil War, the Great Patriotic War;
• discharged military personnel with more than 20 years of service and others.

Citizens may not pay property tax on residential buildings, apartments, parts thereof, rooms, garages or parking spaces. It is important to note that only one object of each type is possible, that is, if there is a house and an apartment, a citizen is exempt from paying tax in full, and if there are two houses and an apartment, tax will have to be paid for one house. At the local level, additional benefits are established, thereby expanding the list of “exempt property” and citizens receiving benefits. Thus, in the city of Murmansk there is a 100% benefit for orphans and owners of premises in dilapidated apartment buildings[6].

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Sources Regulatory legal acts 1. Federal Law of August 3, 2018 No. 302-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation.” 2. Federal Law “On amendments to Articles 12 and 85 of part one and part two of the Tax Code of the Russian Federation and invalidation of the Law of the Russian Federation “On taxes on property of individuals” dated October 4, 2014 No. 284-FZ 3. Tax Code of the Russian Federation Federation (part two) dated 05.08.2000 No. 117-FZ. 4. Law of the Perm Region dated November 13, 2017 No. 141-PK “On the property tax of organizations in the Perm Region and on amendments to the Law of the Perm Region “On taxation in the Perm Region”. 5. Law of the Chelyabinsk Region dated November 25, 2016 No. 449-ZO “On the property tax of organizations.” 6. Law of the Murmansk Region No. 2057-01-ZMO dated November 18, 2016 “On establishing a single start date for the application in the territory of the Murmansk Region of the procedure for determining the tax base for the property tax of individuals based on the cadastral value of taxable objects.” 7. Law of the Krasnoyarsk Territory dated November 8, 2007 No. 3-674 “On the property tax of organizations.” 8. Law of Moscow “On the property tax of organizations” dated November 5, 2003 No. 64 9. Order of the Government of the Russian Federation dated November 22, 2017 No. 2595-r “On approval of the list of real estate related to main gas pipeline facilities, gas production facilities, production facilities and storage of helium, as well as to facilities provided for by technical projects for the development of mineral deposits and other design documentation for the performance of work related to the use of subsoil areas, or design documentation of capital construction projects and necessary to ensure the functioning of main gas pipeline facilities, gas production facilities, production facilities and helium storage." 10. Letter of the Federal Tax Service of Russia dated July 10, 2018 No. BS-4-21/ [email protected] “On sending a letter from the Ministry of Finance of Russia on the application of the provisions of paragraph 3 of Article 346.1 of the Tax Code of the Russian Federation” 11. Letter of the Ministry of Finance of Russia dated June 23, 2009 No. 03- 05-05-01/36 12. Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 2011 No. 148 “Review of the practice of resolving cases by arbitration courts related to the application of certain provisions of Chapter 30 of the Tax Code of the Russian Federation”

[1] Law of the Perm Region dated November 13, 2017 No. 141-PK “On the property tax of organizations in the Perm Region and on amendments to the Law of the Perm Region “On taxation in the Perm Region” [2] Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17. 2011 No. 148 <Review of the practice of resolving cases by arbitration courts related to the application of certain provisions of Chapter 30 of the Tax Code of the Russian Federation> [3] Law of Moscow “On Organizational Property Tax” dated November 5, 2003 No. 64 [4] Law of the Krasnoyarsk Territory dated November 8, 2007 No. 3-674 “On the property tax of organizations” [5] Law of the Chelyabinsk region dated November 25, 2016 No. 449-ZO “On the property tax of organizations” [6] Law of the Murmansk region “On establishing a single start date application in the territory of the Murmansk region of the procedure for determining the tax base for property tax on individuals based on the cadastral value of taxable objects" No. 2057-01-ZMO dated November 18, 2016.

Procedure and deadlines for tax payment

The tax period is a calendar year (Article 379 of the Tax Code of the Russian Federation).

The reporting period is 1 year. Previously, advance payments had to be submitted every quarter. Now they have been included in the declaration, so there is no need to report separately. The last report on advances was submitted for 9 months of 2021.

At the end of the year, property taxes are paid, and at the end of quarters, advance payments are paid. Regional authorities may decide not to establish advance payments, in which case the tax will only have to be paid once a year.

The deadlines for payment are also set by the constituent entities of the Russian Federation (Article 383 of the Tax Code of the Russian Federation).

To ensure that property tax is received as intended, fill out payment orders correctly and indicate the current BCC. For legal entities, different BCCs are provided for property that is and is not included in the unified gas supply system. In Externa you can prepare a payment order based on your property tax return.

New calculation procedure

According to the current rules of fiscal legislation, the calculation of property tax depends on what exactly is the taxable base.
IMPORTANT!

As of 01/01/2019, the calculation rules have been changed. Now the tax base for property tax is real estate. Movable assets are completely excluded from taxable items. Introduced by Law No. 302-FZ of August 3, 2018.

The property contribution is a regional obligation. Rates, deadlines for payment of advance payments, benefits and exemptions are required to be established by the authorities of the relevant region, subject or region.

Use free instructions from ConsultantPlus experts to pay your property taxes.

Property tax declaration

Please note that by Order of the Federal Tax Service dated August 14, 2019 No. SA-7-21/ [email protected] as amended on July 28, 2020, a new form of property tax declaration for 2021 was approved. The order comes into force on November 3, 2020. Based on the results of 2021 (before April 1, 2021), you already need to report using the new form.

Rules for filling out a declaration with line-by-line comments from the appendix to the Order of the Federal Tax Service of the Russian Federation dated August 14, 2019 No. SA-7-21/ [email protected]

In the first section, line 005 “Taxpayer Attribute” was added, which is related to coronavirus benefits, and line 007 “SZPK Attribute” for organizations that have entered into an agreement on the protection and promotion of capital investments. For section two, new codes for coronavirus federal and regional benefits were approved, as well as a special code for the property of FEZ participants.

The most important innovation is the appearance of the fourth section, in which organizations will again have to reflect information on the average annual value of movable property recorded on the balance sheet as fixed assets (it is still not subject to tax). The amendments are being made to assess the value of movable property, which is currently exempt from tax. It is planned that taxation of movable property will return in the near future, but tax rates will be reduced.

The property tax return can be submitted on paper or electronically using the TKS. For companies whose average headcount for the past year exceeds 100 people, only an electronic declaration form is available.

For what property of individuals are tax rates established?

• House;
• apartment;
• room;
• garage, parking space;
• single real estate complex;
• unfinished construction and other real estate.

Not long ago, in 2021, the concept of “garden house” was introduced (Article 3 of Law No. 217-FZ of July 29, 2017). According to the provisions of this law, a garden house is considered non-residential, as it is not suitable for permanent residence. However, for tax purposes, all houses (including garden houses) located on the lands of individuals (in SNT, ONT, on the lands of private household plots and individual housing construction) are classified as residential buildings (Article 401 of the Tax Code).

What is the procedure for calculating advance payments?

Advances are paid if regional authorities oblige taxpayers to make quarterly payments. Organizations transfer the advance payment three times a year and reduce the total amount of the property contribution by the actual advance payment.

At average annual cost

Advance payment is equal to 1/4 of the average price indicator for real estate for the selected period, taking into account the regional rate (Article 382 of the Tax Code of the Russian Federation). The advance calculation of real estate tax is determined in total, like the final payment, but is reduced by 4.

Let's calculate the advance using the example of GBOU DOD SDYUSSHOR "ALLUR":

1. For the 1st quarter: СгС = (5 + 4.8 + 4.6 + 4.4) / 4 = 4.7 or 4,700,000. Advance = 4,700,000 × 1/4 × 2.2% = 25,850 rubles .
2. For the half year (2nd quarter): СгС = (5 + 4.8 + 4.6 + 4.4 + 4.2 + 4.0 + 3.8) / 7 = 4.4 or 4,400,000. Advance = 4 400,000 × 1/4 × 2.2% = 24,200 rubles.
3. For 9 months (3rd quarter): СgС = (5 + 4.8 + 4.6 + 4.4 + 4.2 + 4.0 + 3.8 + 3.6 + 3.4 + 3.2) / 10 = 4.1 or 4,100,000. Advance = 4,100,000 × 1/4 × 2.2% = 22,550 rubles.

Annual ID = 83,600 - 25,850 - 24,200 - 22,550 = 11,000 rubles.

Rule 2 - Tax deductions

When calculating tax, the following is deducted from the tax base (cadastral value):

This means that you are not required to pay tax for part of the apartment (room, house).

Example : we calculate the tax on an apartment: Area – 40 sq. m. m Cadastral value – 4 million rubles. (100 thousand per 1 sq.m.) Tax rate – 0.1%. Calculation formula: (40-20)*100,000*0.1%= 2,000 rub. The same formula applies to other types of real estate, subject to specific features.