Property tax declaration is an example of filling. The new property tax calculations can already be applied. Annual Property Tax Return: What's New

Property tax of organizations - advance payments on it must be made at the end of each reporting period, unless the region decides that advances are not paid. Who is obliged to submit a calculation and pay advances on property? How to calculate correctly advance payment? How to fill in the calculation for the 3rd quarter of 2018 without errors? Where can I download a form and a sample form for free? We will consider the answers to these and other questions in the material below.

What regulates the issue of filing reports in terms of advances on property

The rules for calculating and paying property tax for legal entities largely depend on the decisions made in the regions. So, for example, a region can set:

• its size of tax rates (but not higher than the values \u200b\u200bgiven in the Tax Code of the Russian Federation), having determined them different in relation to the categories of payers or types of property (clause 2 of Art. 380 of the Tax Code of the Russian Federation);
• your list of benefits, supplementing them with those grounds for non-payment of tax, which are available in Art. 381 of the Tax Code of the Russian Federation;
• the procedure for calculating and paying tax without advance transfers both in the region in general and for payers of some categories (clause 3 of article 379, clause 6 of article 382 of the Tax Code of the Russian Federation);
• its terms for payment of both tax and advances on it (clause 1 of article 383 of the Tax Code of the Russian Federation).

Read more about what may serve as a basis for exemption from payments for property. "Who is exempt from paying property tax?" .

Attention! From 01.01.2019, property tax has been canceled from movable property... See details. How to correctly classify property into movable or immovable, we talked about in this material.

If there is no information on the refusal of advances in the legislative act of the region on property tax, then advances must be paid (clause 2 of Art. 383 of the Tax Code of the Russian Federation). For their calculation and payment, the tax period (year) is divided into reporting intervals, which, depending on the base for calculating the tax, are determined in one of 2 ways (clause 2 of article 379 of the Tax Code of the Russian Federation):

• on a quarterly cumulative basis when calculating from the average cost;
• as a quarter, if the payment is calculated from the cadastral value.

Since the completion of each regular of the reporting intervals coincides in time for both methods, reporting on advances is submitted to the IFTS on a quarterly basis (clause 1 of article 386 of the Tax Code of the Russian Federation). The deadline for sending such reports to the Federal Tax Service Inspectorate is set uniform for the entire territory of Russia and corresponds to the 30th day of the month following the completion of the next reporting period (clause 2 of article 386 of the Tax Code of the Russian Federation).

How to calculate the amount of an advance payment of corporate property tax in 2018

Regardless of which of the values \u200b\u200bserves as the basis for calculating the tax, the calculation of the advance for the reporting period is carried out according to the same algorithm: as ¼ the product of the taxable base by the rate (clause 4 of article 382, \u200b\u200bclause 13 of article 378.2 of the Tax Code of the Russian Federation) ... But the rates may be different, and the tax base itself will be calculated in different ways:

• at the average value - as a result of dividing the result of adding all the residual values \u200b\u200b(it does not include objects taxed on the cadastral value) on the 1st day of each of the months of the reporting period and on the 1st day of the month following the end of this interval, for the number of months in the reporting period plus 1 (clause 4, article 376 of the Tax Code of the Russian Federation);
• at the cadastral value - as its value, valid for January 1 of the accounting year (subparagraph 1 of paragraph 12 of article 378.2 of the Tax Code of the Russian Federation), and for newly formed objects - as a value determined on the date of its entry into the cadastre (paragraph 10 of Art. 378.2 of the Tax Code of the Russian Federation).

For more information on how advances are calculated from the average cost, see the article "What is the procedure for calculating the tax on property of organizations?" .

If the payer turns out to be the owner of the property, which has the cadastre value as a base, during an incomplete reporting period, then the ownership ratio will be included in the calculation, which is the ratio of the number of full months of ownership to the total number of months in the reporting period (clause 5 of Article 382 of the Tax Code RF).

A month is considered complete with the ownership right that arose before the 15th or lost after the 15th.

The tax deducted from the cadastral base includes real estate objects listed in the list given in paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation, and parts of these objects. The subject list of such real estate is published in each of the regions after the approval of the results of the cadastral appraisal and the adoption of the law on taxation from the cadastral base. All owners of the respective property, including those working in special regimes, have the obligation to pay tax calculated from such a base.

The rates for calculating the tax will be taken in the values \u200b\u200badopted by the regional law. You can find out the property tax rate established in the region on the FTS website.

If the values \u200b\u200bof the rates are not determined by the region, then you should focus on their maximum value, given in Art. 380 of the Tax Code of the Russian Federation:

• 2.2% - calculated from the average cost;
• 2% - for calculations from the cadastral base.

For some types of objects, special rate limits are established, which change their value from year to year. In 2018, their value is as follows:

• 1.9% - for trunk pipelines, power transmission lines and structures that make up integral technological parts of these facilities (clause 3, article 380 of the Tax Code of the Russian Federation);
• 1.3% - on railway tracks of general use and structures that make up their integral technological parts (clause 3.2 of article 380 of the Tax Code of the Russian Federation).

When determining the amount of the advance for each of the tax bases, the payer has the right to take into account in this calculation the benefits provided to him by the Tax Code of the Russian Federation in terms of the application of a zero rate or exemption from taxation (clause 3.1 of article 380, article 381), as well as the law of the region. If the object is located in two or more regions, then the legislation of the corresponding region will be applied to each of the shares of its value falling into a certain region.

About where it is possible to obtain information on the cadastral value, read the material .

• located at the location (registration) of a Russian legal entity or a permanent establishment of a foreign legal entity;
• present in a separate division of a legal entity with a dedicated balance sheet;
• located in a place different from the location (registration) of a legal entity or its separate subdivision with a dedicated balance sheet, if we are talking about real estate;
• belonging to the group forming a single gas supply system;
• having a different basis for calculation (residual or cadastral);
• taxed at different rates.

Attention! From 01.01.2019, the rules for calculating property tax will change when the cadastral value of real estate changes. For details see

Form for calculating the advance payment of corporate property tax

For the report on advances, not only a single deadline has been established, but also a single form of calculation. Order of the Federal Tax Service of Russia of March 31, 2017 No. ММВ-7-21 / 271 @, which entered into force on June 13, 2017, approved the property tax declaration form, which is applied starting from the 2017 tax period.

You can download the declaration form approved by order No. ММВ-7-21 / 271 @ on our website.

Also, by order No. ММВ-7-21 / 271 @, the calculation of the advance tax payment was approved. The form for calculating the advance payment of property tax can be downloaded here.

To the declaration approved by No. ММВ-7-21 / 271 @, the Federal Tax Service of the Russian Federation issued a letter dated May 25, 2017 No. BS-4-21 / 9902 @ control ratios for check. You can get acquainted with them in the article "Control ratios for property tax 2017" .

The calculation form consists of:

• from the title page of the standard tax reporting forms;
• section 1, reflecting the total amounts accrued for the period of advances with a breakdown of their amounts by OKTMO;
• section 2, in which taxpayers (including foreign organizations operating through a permanent establishment) determine the tax base and calculate the tax amounts;
• section 2.1, which provides information on real estate objects taxed at the average annual value;

How to specify OS codes from the old OKOF in section 2.1, read.

• section 3, set aside for the calculation of advance payments from the cadastral value, in which there are lines to reflect information about the object from the cadastre (number and value), as well as fields to reflect the procedure for calculating the amounts due.

Russian legal entities and foreign organizations operating through a permanent establishment fill out all the listed sections if there is appropriate data for this. For real estate owned by a foreign legal entity and not related to its activities through a permanent establishment, sections 2 and 2.1 are not issued. The main sections (2, 2,1 and 3) are formed in the required number of sheets for each OKTMO related to one IFTS.

Rules for drawing up a report on advances on property

The rules for registration of the calculation prescribe to submit it at the place of registration:

• russian legal entity;
• permanent establishment of a foreign legal entity;
• each separate subdivision of a Russian legal entity, allocated to a separate balance sheet;
• real estate;
• property forming the composition of a unified gas supply system;
• the largest taxpayer.

For each of these places, the taxpayer in the report will indicate the checkpoint with which the corresponding object is registered with the IFTS that accepts the settlement.

The required codes (reporting period, place of presentation, type of property, tax benefits) should be taken from the annexes to the procedure for processing the calculation.

When using a tax benefit established in a region, in the second part of the line reserved for specifying the code of the corresponding benefit, you need to provide the details of the rate that introduced this benefit. Specific examples of filling in the lines set aside for indicating data on benefits are given in the text of the calculation rules.

You can check the correctness of entering the data into the calculation using the control ratios developed by the Federal Tax Service of Russia (annex to the letter dated May 25, 2017 No. BS-4-21 / 9902 @).

Terms for submitting advance payments for the property of organizations and terms for payment of advances

The deadlines for submitting the calculations of advances on property in 2018 are subject to the general rules:

• compliance of the deadline for the submission of this report to the day established in the Tax Code of the Russian Federation;
• postponement of the deadline date, which fell on the weekend, to the coming weekday after this weekend (clause 7 of article 6.1 of the Tax Code of the Russian Federation).

According to these rules, the deadline for filing an advance calculation of corporate property tax for the 3rd quarter of 2018 is October 30, 2018.

Unlike the timing of reporting advances, which the RF Tax Code establishes the same for the entire territory of Russia, the timing of payment of advances on property (as well as the timing of payment of the tax itself) are determined by the regions (clause 1 of Art. 383 of the RF Tax Code). Because of this, the timing of advance payments by region can be very different.

Outcome

The calculation of advances on property tax of legal entities must be submitted to the Inspectorate of the Federal Tax Service, if the region has not decided to abandon the reporting periods. The determination of the amount of the advance occurs according to the same special algorithm. The main component in this algorithm is the taxable base, which, depending on the type of property, is determined from its either the average residual or cadastral value. Tax rates and exemptions may vary for regions.

The deadline for submitting a report on advances, its form and the rules for filling out this form are the same for the entire territory of Russia. The calculation of advance payments is done directly in the reporting form, which can be quite voluminous due to the need to break down the data by different indicators. Depending on the ownership, type and location of the property, it may be necessary to submit reports on advances to several tax authorities.

Consider the procedure for filling out and submitting an annual property tax return for 2017.

Property tax declarations are submitted to the IFTS by all property tax payers, i.e. all organizations that have an object of taxation that is taxed according to the book or cadastral value (clause 1 of article 373, clause 1 of article 386 of the Tax Code of the Russian Federation).

Consider the procedure for filling out and submitting the annual property tax return for 2017.

Zero property tax declaration in the absence of taxable property

If an organization does not have taxable property, then it is not recognized as a payer of property tax and must not submit a declaration (Letter of the Ministry of Finance dated 02.28.2013 N 03-02-08 / 5904.

Property tax declaration form

Based on the results of the tax period - a calendar year, organizations submit to the IFTS a property tax declaration in the form (electronic format) approved by Order of the Federal Tax Service dated November 24, 2011 N ММВ-7-11 / 895.

One declaration reflects the amount of tax (advance payment) calculated from both the book value and the cadastral value.

New sample form

Since 2017, the Russian Tax Service has updated the sample advance payment form and annual property tax return.

Officially, the new form of the report on advance payments of property tax is effective from June 13, 2017.

However, in the letter of the Federal Tax Service dated April 14, 2017 No. BS-4-21 / 7139, the officials explained that it can be applied for advances already for the first quarter of 2017.

What has changed in the new property tax declaration

The updated annual reporting form should be applied starting with the submission of the 2017 declaration.

Accordingly, a new advance calculation is required to be submitted for the first time in 1 quarter. 2017

However, as explained by the Federal Tax Service in Letter No. BS-4-21 / 7139 @ dated 04/14/17, for the convenience of taxpayers, it is possible to report on the new forms earlier, for 1 sq. 17 g

What has changed in the current forms?

First of all, barcodes were corrected in all sheets, and the line with TIN was reduced from 12 positions to 10.

Added section 2.1 on data on real estate, the tax calculation from which is carried out at the average annual value.

The list of innovations includes:

• Title page - the OKVED code was removed, the coding of the reporting periods was changed, the MP sign for affixing a seal was removed, the procedure for filling in the contact phone number was clarified.
• Section 2 - Changed p. 001 encoding for the type of property, added subsection. 2.1, which is formed only by taxpayers who use the average annual cost in their calculations.
• Section 3 - also changed the coding of page 001, renamed pages 020, 030, corrected the codes of page 040 regarding tax benefits.

Certain innovations also affected the calculation advance amounts on corporate property tax. Basically, the innovations are similar to the above adjustments on an annualized basis.

Methods for submitting a property tax return

Property tax returns can be submitted to the tax authority in three ways:

In paper form (in 2 copies) personally or through your representative. Upon delivery, one copy of the reporting remains with the IFTS, and the second is marked on acceptance and returned. A stamp indicating the date of receipt of the declaration in case of disputable situations will serve as confirmation of the timely delivery of the document;

By mail in a valuable letter with a list of attachments. In this case, the confirmation of the sending of the declaration will be an inventory of the attachment (indicating the sent declaration in it) and a receipt with the date of dispatch;

In electronic form via TCS (through operators of electronic document management).

IN in electronic format the calculation must be handed over to companies whose average headcount exceeds 100 people (clause 3 of article 80 of the Tax Code of the Russian Federation).

To submit the declaration through a representative, you must draw up a power of attorney for him, certified by the seal of the organization and the signature of the manager.

We draw your attention, when submitting reports on paper, some IFTS may require:

Attach the declaration file in electronic form on a floppy disk or USB flash drive;

Print a special barcode on the declaration that duplicates the information contained in the reporting.

These requirements are not provided for by the Tax Code of the Russian Federation, but they are encountered in practice and may lead to a refusal to accept the declaration.

Deadline for submitting a property tax return

Property tax declaration for the year ( taxable period) must be submitted no later than March 30 of the year following the reporting year (clause 3 of article 386 of the Tax Code of the Russian Federation).

If March 30 falls on a weekend or holiday, the deadline for filing the declaration is postponed to the next working day.

Property tax declaration deadline:

• For 1 sq. 2017 - no later than 05/02/17
• For the half of 2017 - no later than 08/31/17
• For 9 months. 2017 - no later than 30.10.17
• For the year 2017 - no later than 03/30/18

At the same time, the official deadlines are given taking into account the current rules for transferring weekends and holidays.

Number of property tax returns

For example, if the ownership of real estate was registered on October 30, 2015, then 3/12 is entered on line 090.

Property on the balance sheet of the OP.

Moreover, if the Organization reports on the location of both the organization and the OP, then in both declarations the indicator of line 270 sec. 2 will be the same (Letter of the Federal Tax Service dated 05/08/2014 N BS-4-11 / 8871).

For each of these lines, column 3 shows the residual value of fixed assets recognized as an object of taxation, and column 4 - the value of the privileged property.

Since the company has no benefits, column 4 will remain empty, and the following values \u200b\u200bwill be indicated in column 3 of lines 020 - 140:

RUB 1,845,000 \u003d RUB 1,845,000 - 0 rub.

RUB 1,845,000 x 2.2% \u003d 40,590 rubles.

In our example, this value will be:

RUB 31,632 \u003d (10 742 rubles + 10 544 rubles + 10 346 rubles).

Along lines 240, the code and the amount of the tax benefit that reduces the amount of tax payable to the budget and the amount of tax paid outside the Russian Federation are shown. Since the organization has no benefits and did not pay tax outside the Russian Federation, these lines will remain empty.

Property Tax Declaration 2018 - Mandatory reporting of companies. You can hand it over a day later and according to the new rules. The current due date is 2018 for legal entities, form, 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 declaration 2018: reporting deadlines

The property tax declaration for the year is handed over to the 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 submission of the declaration coincided with a non-working day, submit it on the next working day (clause 7 of article 6.1 of the Tax Code).

See the table for all 2019 property tax reporting deadlines for companies.

Deadlines for submitting property reports in 2019

A special table will help you figure out which tax office to submit your property tax declaration to 2018. In what form to submit the declaration. The company has the right to decide on its own. Only the largest taxpayers and organizations that have an average headcount of last year exceeds 100 people. How to correctly calculate the average headcount,.

Property tax declaration form for 2018

The new property tax declaration form for 2018 has not been approved. You must fill out the declaration on the old form. It was approved by order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21 / 271.

What sections are included in the property tax declaration for 2018, see the table.

What does the 2018 property tax declaration include for legal entities

Procedure for completing a property tax declaration

The general requirements for filling out a property tax declaration in 2018 are given in the order of the Federal Tax Service dated March 31, 2018 No. ММВ-7-21 / 271:

• cost indicators are prescribed in full rubles. If the value of the indicator is less than 50 kopecks, then it is discarded. If more - round up to the ruble;
• the page numbering is continuous, starting from the title page;
• paper duplex printing cannot be used;
• the company is not entitled to make blots and corrections;
• the forms are filled with ink only in black, blue or purple;
• filling in the rows of indicators is performed from left to right, from the first familiarity;
• numerical values \u200b\u200bare aligned to the right (last) familiarity, if the declaration is filled out using software;
• the sheets are fastened so that this does not lead to damage to the paper.

Sample of filling out the property tax declaration for 2018

What to consider when filling out a property tax return

When filing reports, do not confuse zero rate with full exemption. These situations are reflected in different ways in property tax reports. Look in the regional law what exactly is written there about the benefit.

The region exempted movable objects from tax. In line 130 of section 2 of the calculation of property tax, give the benefit code - 2012000 (benefit 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, clause and sub-clause of the regional law, which says that the company or property is exempt from tax. On line 140, reflect the average value of the 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 declaration. And if the region has provided for different benefits for different types of property, then fill out section 2 for each of them.

The region has lowered 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 in the law a reduced or zero rate. If the regional law says about a reduced or zero rate in the "Rates" section, then the benefit code does not need to be put down. Just reflect the rate on line 170 of section 2.

Perhaps the regional authorities have fixed a reduced or zero rate in the “Benefits” section of the Property Tax Law. In this case, enter the preferential rate in line 170, and in line 160 enter the exemption code - 2012400. In the second part of the code, after the "/", give the article, paragraph and subparagraph of the regional law in which the local authorities provided for the exemption.

In some regions, there are 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 property reports - too. Fill in as many sections 2 of the calculation as the tax rates are valid for the property of your company.

The region has reduced the tax payable. On line 190 of section 2 of the calculation, write the benefit code - 2012500. In the second part of the code, give the article, paragraph and subparagraph of the regional law. In line 200, enter the amount by which you are reducing the tax.

We figure out who should and who shouldn't submit an advance calculation of property tax for the 2nd quarter of 2017 and what to look for when filling out the form.

Who submits the calculation of advances on property tax

If there are objects on the company's balance sheet that qualify for the property tax exemption (but are nevertheless recognized as objects), a zero calculation of advance payments must be submitted. The same applies to the situation when the objects are completely depreciated. If the residual value of fixed assets is zero, you still need to submit the calculation.

New form of calculation of property tax for the 2nd quarter of 2017

IN new form section 2.1 "Information on immovable property objects taxed at the average annual cost" appeared. There are five pages in total.

The residual value of fixed assets in this section is shown, depending on the reporting period, on April 1, July 1 or October 1 of the tax period. Section 2.1 provides separate lines for the cadastral, conditional and inventory numbers.

Order No. ММВ-7-21 / 271 @ came into effect on 13 June. But the document says that it is applied starting from the presentation tax return on corporate property tax for the tax period of 2017. But the tax authorities are guiding that the calculation of the property tax for the 2nd quarter of 2017 can be submitted under the new form. Then the revisions, if they are needed, must also be drawn up on a new form.

The letter from the Federal Tax Service provides a list of changes that have been made to the declaration and calculation form. In addition to adding section 2.1, changes have been made to codes.

The largest taxpayers and companies with an average number of employees for the previous year exceeding 100 people submit the calculation electronically.

Reporting is filled in full rubles. To the end of the column in which the data is entered, you must put dashes.

Deadlines for submitting property tax calculations

• for half a year (2nd quarter) - no later than July 31;
• for 9 months (3rd quarter) - no later than October 30.

When you need to clarify the calculation

Whether to reflect land plots in the calculation

Where to send the calculation

If a company pays tax at an average cost (and does not have separate divisions), the calculation of property tax must be sent to the department at its location.

What happens if you delay the calculation

Every organization that performs certain activities is obliged to strictly follow the letter of the law and pay tax deductions on time. Taxes can be very diverse, have different rates and calculation procedures. The only thing that will unite them is that they are in mandatory must have appropriate reporting, which will be submitted to the tax service and confirm the accuracy of the calculations made by the company's accounting department.

One of the most common types of reporting will be a declaration. And with respect to all material resources, the company will be responsible for filing a property tax return for the organization.

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At its core, property tax will be levied on all resources of the company that are subordinate to it. These can include both fixed assets, which are expressed in the availability of real estate and equipment, and those resources that have been leased for a certain period and are used by the company to achieve the most beneficial economic effect from work.

Also tax deduction will also apply to the property that has been acquired by the company for subsequent resale. The most common example: a company gave a loan to another organization, which was eventually declared bankrupt. As collateral for the loan, the lender was given some equipment, which will later be sold under the hammer for a refund.

Immediately, we note that the standard property tax rate is 2.2%. Nevertheless, each region has its own characteristics, and therefore it can fluctuate both in the smaller and larger directions.

Responsible for filing the document and reporting periods

Property tax must be paid by all organizations that operate on the territory of Russia and are subject to articles of the Tax Code.

Based on the key rules specified in the regulation, tax will be imposed on:

If the listed resources are owned by the company, then it is mandatory to fill out a declaration and submit it to the tax authorities. As a rule, this is where the problem arises, since this process has its own characteristics. And in this case, it is necessary to first clarify all the data with the Federal Tax Service, or visit specialized Internet sites and study such a document as instructions for filling out a tax return on the property of organizations.

In accordance with the requirements of the current legal framework, the declaration for 2019 is filled out on an accrual basis. This means that it will be necessary to report on the resources owned by it for each period that is determined by the legislator.

At the same time, an interval of 3, 6 and 9 months can be considered as a reporting period. The final 4th quarter will close the financial year for an economic entity, and the report on it should be generalizing, which is to include all data for previous periods. After drawing up the consolidated document, it is submitted to the tax office.

During the calendar year, it is necessary to make advance payments for the property, which in turn should be reflected in the relevant documents. Only after the end of the year, all the results of the past period are summed up and the data on it are transferred to the Federal Tax Service.

Payers will have to determine the amount of tax independently, focusing on cadastral value specific type of property. In doing so, depreciation should also be considered.

Instructions for filling out a corporate property tax return

It is legally established that enterprises must report on property tax annually, while drawing up quarterly reports on the calculation of advance payments. Only at the end of the calendar year, a final declaration is drawn up, which is submitted to the tax office.

Advance payments must be transferred within 30 days from the end of the reporting period (quarter). This rule spelled out in paragraph 3 of Art. 386 of the Tax Code of the Russian Federation.

At the highest legislative level, a special form of the document is determined, which must be filled out. This issue is considered in more detail in the order of the Federal Tax Service No. ММВ-7-11 / 895 dated November 24, 2011. In addition, this standard also specifies specific requirements for the preparation of a declaration on property tax and the order of its filling.

When filling out the declaration, special attention must be paid to the fundamental rules:

• All the indicated amounts must be in ruble equivalent, and the kopecks must be rounded to whole numbers.
• If some lines do not have data, you cannot leave them empty. According to the rules for drawing up a document, it is imperative to put a dash here.
• The declaration can be submitted both in handwritten and printed form. If the first option takes place, all information should be written large and clearly. Also, the presence of blots is not allowed.
• Often, the approved forms of documents can be corrected, therefore, it should be ensured that the selected form meets the current requirements and is up-to-date.
• The declaration can be submitted in any way convenient for the user. The document can be sent by mail, sent to the Federal Tax Service in electronic form, or submitted in person.
• When drawing up and executing the final document, it is necessary to be guided by the rules and requirements specified in the Procedure for filling out a tax return for property tax of organizations. This regulation can be downloaded on the Internet or you can ask for a copy from the tax office.

The declaration includes title page and three main sections:

The declaration is accepted by the tax service only in full form. This means that in the absence of completed data for any of the sections, it must still be transferred to the tax authorities, and the columns must contain dashes. Otherwise, the declaration will not comply with the law and will be rejected.

Example of a finished document

Let's look at an example of the main points that must be taken into account when filling out a declaration.

Since the document consists of a title page and 3 sections, filling out must begin with a title:

Example of filling out an organization's property tax declaration:

Timing

In accordance with the requirements of the current legal framework, the tax period for property deductions is a calendar year.

The declaration must be handed over to tax officials at the end of the year, but no later than March 30 of the coming period. If this date falls on a day off, then in this case the dates are postponed to the next work shift.

Thus, the property tax declaration for 2019 must be submitted to the Federal Tax Service no later than March 30, 2019.

If the reporting is submitted out of time, then in this case, penalties from the Federal Tax Service will follow:

• if the due date has not yet arrived, or the tax was transferred earlier, the offender will pay an administrative fine of 1,000 rubles;
• if, after the specified period, tax deductions have not been received on the accounts of the Federal Tax Service, the penalty will be 5% of the tax for every 30 days of delay, but at the same time, the amount of the penalty should not be less than 1,000 rubles.

Betting

Specific property tax rates depend directly on the region where the business is carried out.

However, the tax base sets standard rates, which currently are: