Objects of tax on property of organizations. Legal entity property tax: rate and payment base. How the property tax of legal entities is calculated

The amount of property tax depends on two indicators: the rate and the tax base. The tax rate is set by regional authorities, but this figure cannot exceed 2.2%. This tax is reported on a quarterly basis. Organizations need to consider two principles for determining the tax base:

• average annual cost;
• cadastral assessment.

In the first case, the average annual residual value of the property is calculated, which is several times less than the market level. Since last year, some regions have switched to a new principle for calculating tax - based on the cadastral value. Unlike average annual cost, the cadastral valuation is as close as possible to market indicators, which significantly increases the calculated tax amount. This innovation will provide an additional source of funding for the budget, which is experiencing difficulties in filling after the onset of the crisis.

Cadastral valuation can be applied to the following types of property:

1. Business and shopping centers.
2. Objects intended for trade, provision of public services and catering.
3. Residential premises that are not fixed assets (usually purchased for resale).

In 2016, the regions were left with the right to determine the final list of types of property that fall under the tax calculation based on the cadastral value. In addition, a constituent entity of the federation can set a certain limit that will allow companies that own small and medium-sized premises to pay tax under the old rules.

If the company, which has to pay tax based on the cadastral valuation, continues to make payments based on the residual value, then in addition to the surcharge, the organization will have to pay the corresponding amount of the fine.

Difficult assessment

To determine the principle of calculating property tax in 2016, legal entities need to take the following steps:

1. Determine if the region in which the property is located has switched to cadastral valuation. The regions should have adopted the corresponding law by the end of last year.
2. Clarify whether a particular premise will meet the criteria set forth in the law.
3. Make sure that this object is on the list of property, which will be taxed according to the new procedure. This list is published on the official website of each region.

Business representatives should consider the following nuances that directly affect the calculated tax amount:

If the actual area used for trade or business activities is less than 20% of the total area, then the organization has the right to pay tax based on the residual value.

With the help of an independent appraiser, the organization can reduce the inflated value that is used as a tax base. To do this, you will need to submit an application to Rosreestr and attach an appropriate assessment. If this instance refuses to review the cost, you will need to go to court. Given the current judicial practice, companies have every chance to defend their interests using this procedure.

The transition to the use of the cadastral value of the property is caused by the desire of the authorities to increase budget revenues. The development of the economic crisis and the decline in income from oil exports are forcing officials to find alternative ways to finance the cost part.

In turn, business representatives, who are forced to switch to a new calculation principle, faced an almost tenfold increase in the amount of tax. Given the already difficult situation of many companies, additional payments will be a new blow to the financial strength of many organizations.

The calculation of property tax always raises many questions from accountants, as it has a lot of nuances. Which objects are taxed at the average annual value, and which are taxed at the cadastral value, how to calculate the tax and report on it? All these questions are covered in our article.

Who pays property tax

The Tax Code of the Russian Federation obliges all organizations that have property recognized as an object of taxation to pay property tax (clause 1 of Article 373 of the Tax Code of the Russian Federation). These include Russian and foreign companies with or without representative offices in the Russian Federation, but owning property here.

Companies that work for the simplified tax system must also pay property tax. True, not always. We are talking only about those situations when the simplified company owns real estate objects, the tax base which is determined as their cadastral value. At the same time, in relation to property, the tax base for which is determined as the average annual value, you do not need to pay tax (clause 2 of article 346.11 of the Tax Code of the Russian Federation).

If the cadastral value of the building has been determined, but it is not indicated for a specific premises, then the tax base for the premises is determined as the share of the cadastral value of the building in which it is located, corresponding to the area of \u200b\u200bthe premises in the total area of \u200b\u200bthe building.

Moreover, if this or that building is not included in the specified list, then the tax base is determined as the average annual value of the property. This is confirmed by the RF Ministry of Finance (letter dated June 17, 2015 No. 03-05-05-01 / 35000).

It should be noted that the cadastral value of real estate can be changed during the calendar year. The fact is that in the period between the work on the state cadastral assessment, it is possible to change the market situation, methodological approaches to determining the cadastral value.

In addition, the basis for revising the results of the cadastral appraisal is the inaccuracy of information about the real estate object used in determining its cadastral value. This may determine the change in the cadastral value of the appraisal object, both in the direction of decrease and in the direction of increase.

Federal Law No. 135-FZ of July 29, 1998 established that in case of disagreement with the results of the cadastral value, they can be challenged. This can be done by both companies and authorities.

From when should the taxpayer apply the changed cadastral value of the property? If the indicated value has been adjusted due to a detected error, then the new value can be applied starting from tax period, in which the erroneously determined cadastral value was applied.

If this indicator has been changed in connection with the adoption of a decision of the relevant commission or a judicial act, then the updated cadastral value must be taken into account starting from the tax period in which the application for revising the cadastral value was submitted, but not earlier than the date of entry into the Unified State Register of Real Estate Cadastral the value that was the subject of the dispute.

Terms of property tax payment

The tax period is a calendar year. The reporting periods are the first quarter, six months and nine months of the calendar year. Although the tax is regional, subjects are not entitled to establish their own reporting periods different from those specified in the Tax Code. The property tax rate is set by the regional authorities. Moreover, it cannot exceed 2.2 percent.

The terms when the organization must pay property tax are as follows:

• before April 30 - I quarter;
• until July 30 - half a year;
• before October 30 - 9 months;
• before January 30 - a year.

Property tax reporting

If the company has property that is taxed, then it is obliged to report on it to the IFTS. KND form 1152026 - Tax declaration for property tax (Order of the Federal Tax Service dated November 5, 2013 No. ММВ-7-11 / 478 @). Property tax reporting must be submitted, even if all fixed assets are depreciated (letter of the Federal Tax Service of the Russian Federation of 08.02.2010 No. 3-3-05 / 128). An exception - null declaration, it is not necessary to submit it (letter of the Ministry of Finance of the Russian Federation dated 02.28.2013 No. 03-02-08 / 5904).

The organization's declaration is handed over only at the end of the year. Deadline - no later than March 30 of the year following the expired tax period (clause 3 of article 386 of the Tax Code of the Russian Federation). On a quarterly basis, companies are supposed to provide the inspection with a calculation of advance payments for property tax. This must be done no later than 30 calendar days from the end date of the corresponding reporting period.

At registration title page reporting in 2017, it is necessary to pay attention to filling in the field "Type code economic activity according to the OKVED classifier ". The procedure for filling out reports requires indicating in this line the code of the type of economic activity according to the OKVED classifier in accordance with All-Russian classifier types of economic activities (OKVED) OK 029-2001. However, this classifier became invalid on 01.01.2017. The fact is that by Order of Rosstandart dated January 31, 2014 No. 14-st, OKVED2 was put into effect, which applies to legal relations arising from 01.01.2014, with the establishment transition period until 01.01.2017. Despite this, the order of filling tax reporting no adjustments were made to the property.

Therefore, the question arises: what codes must be specified when submitting updated tax reporting for the previous reporting (tax) periods in 2017 - according to the All-Russian Classifier of Economic Activities OK 029-2001 or OKVED2?

Webinars for accountants at Kontur.School: changes in legislation, features of accounting and tax accounting, reporting, salary and personnel, cash transactions.

CITIES OF MOSCOW

On corporate property tax

Document with changes made:
(Bulletin of the Mayor and the Government of Moscow, No. 24, 19.04.2004) (the action applies to legal relations that arose from January 1, 2004);
Law of Moscow of November 24, 2004 N 76 (Tverskaya, 13, N 144, 02.12.2004) (see the entry into force);
(Tverskaya, 13, N 17, 15.02.2005) (entered into force on January 1, 2006);
(Bulletin of the Mayor and the Government of Moscow, N 62, 16.11.2005) (see the entry into force);
Law of Moscow of November 23, 2005 N 57 (Bulletin of the Mayor and the Government of Moscow, N 67, November 28, 2005) (see the entry into force);
(Bulletin of the Mayor and the Government of Moscow, N 60, 24.10.2007) (see the entry into force);
Law of Moscow of November 14, 2007 N 44 (Bulletin of the Mayor and the Government of Moscow, N 66, November 28, 2007) (applies to legal relations arising from January 1, 2007);
(Bulletin of the Mayor and the Government of Moscow, N 58, 21.10.2008);
(Bulletin of the Mayor and the Government of Moscow, N 64, 11/18/2008) (applies to legal relations arising from January 1, 2008);
(Bulletin of the Mayor and the Government of Moscow, N 33, 09.06.2009) (applies to legal relations arising from January 1, 2009).
(Bulletin of the Mayor and the Government of Moscow, N 66, 24.11.2009);
Law of the city of Moscow of November 17, 2010 N 49 (Bulletin of the Mayor and the Government of Moscow, special issue N 1, 30.11.2010);
(Bulletin of the Mayor and the Government of Moscow, N 66, 29.11.2011);
(Official website of the Moscow City Duma, duma.mos.ru, 08.02.2013) (see the entry into force);
(Official website of the Moscow City Duma, duma.mos.ru, 05/07/2013) (see the entry into force);
(Official website of the Moscow City Duma, www.duma.mos.ru, 11/26/2013) (see the entry into force);
) (Official website of the Moscow City Duma www.duma.mos.ru, 05/19/2014);

Law of the city of Moscow of June 25, 2014 N 34 (Official website of the Moscow City Duma www.duma.mos.ru, 07.07.2014) (see the procedure for entry into force);
The Law of the City of Moscow of November 26, 2014 N 56 (Official website of the Mayor and the Moscow Government www.mos.ru, November 27, 2014);
(The official website of the Moscow City Duma is www.duma.mos.ru, 04/08/2015) (applies to legal relations that arose from January 1, 2015, becomes invalid from January 1, 2020).
(The official website of the Mayor and the Government of Moscow www.mos.ru, 05/15/2015) (applies to legal relations that arose from January 1, 2015, becomes invalid from January 1, 2020);
(Official website of the Moscow City Duma www.duma.mos.ru, 06/30/2015) (see the entry into force);
(Official website of the Moscow City Duma www.duma.mos.ru, 10/14/2015) (see the entry into force);
(Official website of the Moscow City Duma www.duma.mos.ru, 11/26/2015) (see the entry into force);

(Official website of the Moscow City Duma www.duma.mos.ru, 11/30/2015) (see the entry into force);
(Official website of the Moscow City Duma www.duma.mos.ru, 04/15/2016) (see the entry into force);
(The official website of the Moscow City Duma www.duma.mos.ru, 11/29/2016) (see the entry into force);
(The official website of the Moscow City Duma www.duma.mos.ru, 21.07.2017) (applies to legal relations that arose from January 1, 2015);
(Official website of the Moscow City Duma www.duma.mos.ru, 11/30/2017) (see the procedure for entry into force);
(The official website of the Moscow City Duma is www.duma.mos.ru, 02/28/2018) (applies to legal relations arising from January 1, 2018, becomes invalid from January 1, 2019);
(The official website of the Moscow City Duma is www.duma.mos.ru, 05/22/2018) (see the order of entry into force);
(Official website of the Moscow City Duma www.duma.mos.ru, 11/29/2018) (see the entry into force);
(The official website of the Moscow City Duma is www.duma.mos.ru, 02.22.2019) (applies to legal relations arising from January 1, 2019).
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This Law in accordance with the Federal Law "On Amendments to Part Two of the Tax Code Russian Federation and amendments and additions to Article 20 of the Law of the Russian Federation "On the Fundamentals of the Tax System in the Russian Federation", as well as on the recognition of invalid acts of legislation of the Russian Federation in terms of taxes and fees "establishes a tax on the property of organizations in the city of Moscow.

Article 1. General provisions

This Law in accordance with the Tax Code of the Russian Federation on the territory of the city of Moscow determines the tax rate on the property of organizations (hereinafter referred to as the tax), the procedure and timing of tax payment, tax benefits, as well as specifics of determining the tax base.
(The article as amended, entered into force on January 1, 2009 by the Law of the City of Moscow dated November 5, 2008 N 55, applies to legal relations arising from January 1, 2008; as amended on January 1, 2014 by the Law of the City of Moscow dated November 20, 2013 N 63.

Article 1.1. Specifics of Determining the Tax Base in Relation to Certain Real Estate Objects

The tax base as the cadastral value of immovable property is determined in relation to:

1) administrative and business centers and shopping centers (complexes) and premises in them (except for premises under the operational management of state authorities, autonomous, budgetary and state institutions), if the corresponding buildings (structures, structures), with the exception of apartment buildings, located on land plots, one of the types of permitted use of which provides for the placement of office buildings, business, administrative (except for buildings (structures, structures) located on land plots, the type of permitted use of which provides for the placement of industrial or production facilities) and commercial purposes, retail facilities, public catering and (or) consumer services;
The Law of the City of Moscow dated May 7, 2014 N 25; as amended by the Law of the City of Moscow dated November 26, 2014 N 56 by the Law of the City of Moscow dated November 18, 2015 N 60.

2) detached non-residential buildings (structures, structures) with a total area of \u200b\u200bover 1000 sq. meters and premises in them, actually used for business, administrative or commercial purposes, as well as for the placement of shopping facilities, catering facilities and (or) consumer services;
(Clause as amended by the Law of the City of Moscow dated May 7, 2014 N 25; as amended on January 1, 2017 by the Law of the City of Moscow dated November 18, 2015 N 60.

2.1) non-residential premises located in apartment buildings belonging to one or several owners, actually used for the placement of offices, retail facilities, public catering facilities and (or) consumer services, if the total area of \u200b\u200bnon-residential premises in apartment building exceeds 3000 sq. meters;
(Clause 2.1 is additionally included from January 1, 2015 by the Law of the City of Moscow dated May 7, 2014 N 25 (as amended by the Law of the City of Moscow dated November 26, 2014 N 56); as amended from January 1, 2017 by the Law of the city of Moscow of November 18, 2015 N 60.

3) immovable property of foreign organizations that do not operate in the Russian Federation through permanent missions, as well as immovable property of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent missions.

4) residential buildings and residential premises that are not accounted for on the balance sheet as fixed assets in the manner prescribed for maintaining accounting, after two years from the date of acceptance of these objects for accounting.
Law of the city of Moscow dated June 24, 2015 N 29)

5) stand-alone non-residential buildings (structures, structures) and premises in them, included in the list approved by the Moscow Government in accordance with part 3 of Article 2 of this Law, if these buildings (structures, structures) are intended for use in accordance with cadastral passports or documents of technical accounting (inventory) of such real estate objects and (or) are actually used for business, administrative or commercial purposes, as well as for the purpose of placing retail facilities, catering facilities and (or) consumer services;
The law of the city of Moscow of November 18, 2015 N 60)

6) non-residential premises located in buildings (structures, structures) included in the list approved by the Government of Moscow in accordance with part 3 of Article 2 of this Law, if the designation of such premises in accordance with cadastral passports of real estate objects or documents of technical registration (inventory) of objects real estate provides for the placement of offices, retail facilities, public catering facilities and (or) consumer services, or which are actually used to accommodate offices, retail facilities, public catering facilities and (or) consumer services.
(The item is additionally included from January 1, 2017 by the Law of the city of Moscow of November 18, 2015 N 60)
(Article 1.1 is additionally included from January 1, 2014 by the Law of the City of Moscow of November 20, 2013 N 63)

Article 2. Tax rate

1. Tax rate is set at 2.2 percent, with the exception of the tax rate provided for in part 2 of this article.

2. The tax rate in respect of immovable property, the tax base for which is determined as their cadastral value, is established in the following amounts:

1) 0.9 percent - in 2014;

2) 1.2 percent - in 2015;

3) 1.3 percent - in 2016;
The law of the city of Moscow of November 18, 2015 N 60.

4) 1.4 percent - in 2017;
(Clause as amended, entered into force on January 1, 2016 by the Law of the city of Moscow dated November 18, 2015 N 60.

5) 1.5 percent - in 2018.
(Clause as amended, entered into force on January 1, 2016 by the Law of the city of Moscow dated November 18, 2015 N 60.

6) 1.6 percent - in 2019;
The law of the city of Moscow of February 20, 2019 N 7

7) 1.7 percent - in 2020;
(The clause is additionally included from February 22, 2019 by the Law of the City of Moscow of February 20, 2019 N 7, applies to legal relations arising from January 1, 2019)

8) 1.8 percent - in 2021;
(The clause is additionally included from February 22, 2019 by the Law of the City of Moscow of February 20, 2019 N 7, applies to legal relations arising from January 1, 2019)

9) 1.9 percent - in 2022;
(The clause is additionally included from February 22, 2019 by the Law of the City of Moscow of February 20, 2019 N 7, applies to legal relations arising from January 1, 2019)

10) 2.0 percent - in 2023 and subsequent tax periods.
(The clause is additionally included from February 22, 2019 by the Law of the City of Moscow of February 20, 2019 N 7, applies to legal relations arising from January 1, 2019)
(Article as amended, entered into force on January 1, 2014 by the Law of the city of Moscow dated November 20, 2013 N 63.

3. The tax rate established by part 2 of this article shall be applied with a coefficient of 0.1 in respect of non-residential premises if they simultaneously meet the following criteria:

1) located in buildings (structures, structures), the tax base for which is determined as their cadastral value;

2) are used to locate public catering facilities, retail facilities, consumer services, for the implementation banking operations for servicing individuals, tourism activities (activities of a tour operator or travel agent to conclude an agreement on the sale of a tourist product with a tourist), activities in the field of performing arts, activities of museums, commercial art galleries and (or) activities in the field of demonstration of films;
(Clause as amended, entered into force on January 1, 2016 by the Law of the city of Moscow dated November 18, 2015 N 60.

3) are located on the basement, first and (or) second floors of buildings (structures, structures), directly adjacent to pedestrian areas of city-wide significance or to streets with heavy pedestrian traffic.
The law of the city of Moscow of November 18, 2015 N 60.

For the purposes of this article, the list of city-wide pedestrian zones and streets with heavy pedestrian traffic and buildings (structures, structures) directly adjacent to them is approved by the Moscow Government.
(Paragraph as amended by the Law of the City of Moscow dated November 18, 2015 N 60, entered into force on January 1, 2016.
Law of the city of Moscow of November 26, 2014 N 56)

Article 3. Procedure and terms for payment of tax and advance tax payments

1. Tax payable at the end of the tax period shall be paid no later than March 30 of the year following the expired tax period.

2. Advance tax payments based on the results of the reporting period shall be paid no later than 30 calendar days from the end date of the corresponding reporting period. Reporting periods are the first quarter, six months and nine months of the calendar year, for taxpayers who calculate tax based on the cadastral value - the first quarter, second quarter and third quarter of the calendar year.
(Part as amended by the Law of Moscow dated October 10, 2007 N 41; as amended by the Law of the City of Moscow dated April 13, 2016 N 14

3. The amount of tax is credited to the budget of the city of Moscow.

Article 4. Tax incentives

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Since January 2, 2005, this article has been numbered parts -.
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1. Exempt from paying tax:
(The paragraph as amended, entered into force on December 16, 2005 by the Law of Moscow dated October 26, 2005 N 51

1) the clause has ceased to be effective from January 1, 2018 - Law of the City of Moscow of November 29, 2017 N 45 .;

1. ;

2) the clause has ceased to be in force from January 1, 2019 - Law of the City of Moscow of November 21, 2018 N 26;

3) the clause has become invalid from January 1, 2011 -;

4) organizations of public urban passenger transport (except for taxis, including route) and the subway, receiving allocations from the budget of the city of Moscow;

5) the clause has ceased to be in force from January 1, 2019 - the Law of the City of Moscow of November 21, 2018 N 26;

6) organizations - in relation to motor roads and road-bridge structures of general use, roadside landscaping, as well as structures that are an integral technological part of the specified objects. The list of property related to the specified objects is approved by the Moscow Government;
(Clause as amended, entered into force on January 1, 2010 by the Law of the city of Moscow dated November 11, 2009 N 1

7) organizations using the labor of disabled people, if the average number of disabled people among their employees for the tax and (or) reporting periods is at least 50 percent, and their share in the wages fund is at least 25 percent, - in relation to property used by them for production and (or) sale of goods, works and services. This benefit does not apply to real estate objects specified in Article 1.1 of this Law, and does not apply to organizations engaged in the sale of brokerage and other intermediary services, production and (or) sale excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation in agreement with all-Russian public organizations of disabled people. When determining the total number of disabled persons in average headcount employees do not include persons with disabilities working part-time, work contracts and other agreements of a civil nature;
(Clause as amended by the Law of Moscow dated January 26, 2005 N 4; as amended by the Law of Moscow dated October 26, 2005 N 51 by the Law of the City of Moscow dated November 21, 2018 year N 26.

8) the clause has become invalid since January 1, 2010 by the Law of the city of Moscow dated November 11, 2009 N 1;

9) organizations - in relation to multi-storey parking garages. The tax benefit established by this paragraph does not apply to immovable property specified in Article 1.1 of this Law;
The Law of Moscow dated October 26, 2005 N 51, applies to legal relations arising from January 1, 2005; as amended by the Law of the City of Moscow dated November 25, 2015 N 65.

10) organizations - in relation to housing facilities used in the reporting (tax) period for their intended purpose on the basis of a lease agreement, a free use agreement;
(Clause as amended, entered into force on January 1, 2008 by the Law of Moscow dated October 10, 2007 N 41

10.1) organizations - in relation to objects of the housing and communal complex, gas supply, the maintenance of which is fully or partially financed from the budget of the city of Moscow and (or) the budgets of intracity municipalities in the city of Moscow, as well as in relation to underground collectors for engineering communications and property intended for their maintenance and operation;
(Clause supplemented from January 1, 2012 by the Law of the City of Moscow dated November 16, 2011 N 53

10.2) organizations - in relation to objects of the communal complex for the disposal (neutralization) of solid household waste, water supply and wastewater disposal;
(The clause is additionally included from January 1, 2008 by the Law of Moscow of October 10, 2007 N 41, applies to legal relations arising from January 1, 2007)

10.3) organizations - in relation to immovable property intended for use in the electrochemical production process of sodium hypochlorite (for water treatment), hydrochloric acid and caustic soda, as well as in the production of deicing reagents;
(Clause 10.3 is additionally included from May 8, 2015 by the Law of the city of Moscow dated April 1, 2015 N 14, applies to legal relations arising from January 1, 2015)

11) housing cooperatives, housing construction cooperatives, homeowners' associations operating in accordance with the housing legislation of the Russian Federation;
(Clause as amended, entered into force on December 16, 2005 by the Law of Moscow of October 26, 2005 N 51, applies to legal relations arising from January 1, 2005

12) clause is excluded from September 1, 2009 by the Law of Moscow of October 10, 2007 N 41.

13) religious organizations registered in accordance with the established procedure - in relation to property used by them to carry out their statutory activities;
The Law of Moscow dated March 31, 2004 N 16

14) public organizations of persons with disabilities registered in accordance with the established procedure - in relation to property used by them to carry out their statutory activities;
(The clause is additionally included from July 7, 2004 by the Law of Moscow of March 31, 2004 N 16, applies to legal relations arising from January 1, 2004)

15) the clause has become invalid since January 1, 2010 by the Law of the city of Moscow dated November 11, 2009 N 1;

16) the clause has become invalid since January 1, 2010 by the Law of the City of Moscow dated November 11, 2009 N 1;

17) the clause has become invalid from January 1, 2019 - the Law of the city of Moscow of November 21, 2018 N 26;

18) the item has been additionally included from January 1, 2006 by the Law of Moscow of October 26, 2005 N 51; lost force from January 1, 2016 - Moscow City Law of June 24, 2015 N 29;

19) the item is excluded from January 1, 2009 by the Law of the City of Moscow of October 15, 2008 N 47;

20) the clause is additionally included from December 16, 2005 by the Law of Moscow of October 26, 2005 N 51, applies to legal relations arising from January 1, 2005; Abolished from January 1, 2014 -.

20.1) clause additionally included from January 1, 2008 by the Law of Moscow of October 10, 2007 N 41; lost force from January 1, 2013 - Moscow Law of October 10, 2007 N 41;

21) the clause has become invalid from January 1, 2011 - the Law of the City of Moscow of November 17, 2010 N 49;

22) clause became invalid from January 1, 2011 - Moscow City Law of November 17, 2010 N 49;

23) organizations - in relation to aerodromes and objects of the unified air traffic management system;
(The item is additionally included from January 1, 2012 by the Law of the City of Moscow of November 16, 2011 N 53)

24) the item has been additionally included since March 9, 2013 by the Law of the City of Moscow dated February 6, 2013 N 6 ;;

25) the clause has been additionally included since March 9, 2013 by the Law of the City of Moscow dated February 6, 2013 N 6, applies to legal relations arising from January 1, 2013; invalidated from January 1, 2016 - Moscow City Law of October 7, 2015 N 51 ;;

26) the clause is additionally included from August 5, 2013 by the Law of the City of Moscow dated June 26, 2013 N 33, applies to legal relations arising from January 1, 2013; lost force from January 1, 2018 - Moscow City Law of June 26, 2013 N 33;

27) organizations - subjects investment activities, including those who are a party to a special investment contract concluded with the state authority of the city of Moscow - in relation to real estate used in the course of the implementation of the priority investment project of the city of Moscow (except for real estate of industrial complexes), as well as in relation to the real estate of a technopark or industrial (industrial) park from the first day of the quarter following the quarter in which investment project a subject of investment activity, a technopark or an industrial (industrial) park has been assigned or confirmed the status of an investment priority project of the city of Moscow, a technopark or an industrial (industrial) park, respectively, until the first day of the quarter following the quarter in which the status of an investment priority project of the city of Moscow was terminated, technopark or industrial (industrial) park. The list of real estate used in the implementation of the investment priority project of the city of Moscow is established by the Government of Moscow;
(The clause is additionally included from January 1, 2016 by the Law of the City of Moscow dated October 7, 2015 N 51; as amended by the Law of the City of Moscow dated November 23, 2016 N 36.
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Until December 31, 2018, the tax incentives provided for in paragraph 27 of part 1 of Article 4 of this Law also apply to organizations that have been recognized as management companies or anchor residents of technology parks or industrial (industrial) parks from January 1, 2016. - The law of the city of Moscow of October 7, 2015 N 51.

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28) the organization of public railway transport - in relation to immovable property used for transportation on the Small Ring of the Moscow Railway. The list of the specified property is established by the Moscow Government.
(The clause is additionally included from November 29, 2016 by the Law of the City of Moscow of November 23, 2016 N 36, applies to legal relations arising from January 1, 2016, becomes invalid from January 1, 2021; as amended, entered into force on January 1, 2019 The law of the city of Moscow of November 21, 2018 N 26.

29) management companies of closed-end mutual investment funds formed as part of the implementation of the priority project "Mortgage and Rental Housing", the passport of which was approved by the Presidium of the Council under the President of the Russian Federation for Strategic Development and Priority Projects - in relation to non-residential premises and (or) parking spaces intended for use individuals for purposes not related to the implementation of entrepreneurial activities. The tax benefit established by this paragraph does not apply to immovable property, the tax base for which is determined as their cadastral value;
(The clause is additionally included from November 30, 2017 by the Law of the City of Moscow of November 29, 2017 N 45, applies to legal relations arising from January 1, 2017)

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From January 1, 2028, by the Law of the City of Moscow dated November 29, 2017 N 45, clause 30 of part 1 of this article is recognized as invalid.
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30) organizations - in relation to property located on the territory of the international medical cluster.
Law of the city of Moscow of November 29, 2017 N 45)

31) the item is additionally included from February 28, 2018 by the Law of the city of Moscow of February 21, 2018 N 4;

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From July 1, 2021, by the Law of the City of Moscow of May 17, 2018 N 13, clause 32 of part 1 of this article is recognized as invalid.
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32) organizations that have the status of a manufacturer of motor vehicles operating in the territory of the city of Moscow, assigned and confirmed in accordance with the procedure established by the Government of Moscow - in relation to property used for the production of motor vehicles. This exemption is applied from January 1 of the year of the tax period preceding the calendar year in which the organization confirmed the existence of this status in the manner established by the Moscow Government.
The law of the city of Moscow dated May 17, 2018 N 13

1.1. The part is additionally included from March 9, 2013 by the Law of the City of Moscow of February 6, 2013 N 6, applies to legal relations arising from January 1, 2013; Abolished from January 1, 2016 - Moscow City Law of October 7, 2015 N 51 ..

1.2. Organizations pay a tax in the amount of 10 percent of the calculated tax amount in respect of sports facilities, including a football (ice) field and equipped with stands for spectators with a total number of seats of at least 12 thousand.
(The part is additionally included from January 1, 2015 by the Law of the City of Moscow dated November 26, 2014 N 56; as amended on August 21, 2017 by the Law of the City of Moscow dated July 12, 2017 N 21, applies to legal relations arising from January 1 2015 year.

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From January 1, 2021 by the Law of the city of Moscow dated June 24, 2015 N 29
From January 1, 2021, the Law of the City of Moscow of May 17, 2018 N 13, part 1.3 of this article is recognized as invalid.
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1.3. With regard to buildings with a total area of \u200b\u200bmore than 10 thousand square meters. meters, in which live fish, live aquatic invertebrates are demonstrated and which are equipped with auditoriums with a total number of spectator seats of at least one thousand for the demonstration of living marine mammals, the calculated amount of tax is reduced by the amount calculated according to the following formula:

B \u003d H x K x 0.75,

where B is the amount by which the calculated tax amount is reduced;

H is the calculated amount of tax;

K is the ratio of the area of \u200b\u200bthe building not leased to the total area of \u200b\u200bthe building.
(The part is additionally included from July 30, 2015 by the Law of the City of Moscow dated June 24, 2015 N 29 by the Law of the City of Moscow dated May 17, 2018 N 13, applies to legal relations arising from August 1, 2015.

1.4. Organizations pay a tax in the amount of 50 percent of the calculated amount of tax in respect of real estate of industrial complexes from the first day of the quarter following the quarter in which the industrial complex was assigned or confirmed the status of an industrial complex, until the first day of the quarter following the quarter in which the status of industrial complex was terminated complex.
(The part is additionally included from January 1, 2016 by the Law of the City of Moscow dated October 7, 2015 N 51)

1.5. Organizations pay a tax in the amount of 10 percent of the calculated tax amount in respect of buildings and premises in them, if such buildings are intended and used for the implementation medical activity and were first put into operation after January 1, 2013. The tax benefit established by this part does not apply to immovable property, the tax base for which is determined as their cadastral value.
The law of the city of Moscow dated April 13, 2016 N 14

1.6. Managing organizations of agri-food clusters in relation to immovable property included in the property complexes of agri-food clusters, from the first day of the quarter following the quarter in which the organization was assigned the status of the managing organization of the agri-food cluster, until the first day of the quarter following the quarter in which the specified status was terminated pay tax in the amount of:

1) 25 percent of the calculated tax amount in 2016 and 2017;

2) 35 percent of the calculated tax amount in 2018;

3) 45 percent of the calculated tax amount in 2019;

4) 50 percent of the calculated tax amount in 2020 - 2025.
(The part is additionally included from April 15, 2016 by the Law of the city of Moscow dated April 13, 2016 N 14

1.7. Organizations pay a tax in the amount of 10 percent of the calculated amount of tax in respect of buildings and premises in them used by private educational organizations, subject to the following conditions:

1) private educational organizations created by citizens of the Russian Federation and (or) Russian organizations;

2) buildings are intended and used for the implementation of educational activities in educational programs of preschool education and (or) in accordance with state accredited general education programs of primary general, basic general and (or) secondary general education;

4) documented volume capital investments for the construction (reconstruction) of buildings is:

a) at least 500 million rubles - in relation to buildings intended and used for educational activities in educational programs of preschool education;

b) at least 1 billion rubles - in respect of buildings intended and used for educational activities under state accredited general education programs of primary general, basic general and (or) secondary general education.
The law of the city of Moscow of November 21, 2018 N 26, applies to legal relations arising from January 1, 2018)

1.8. The tax relief established by part 1.7 of this article does not apply to immovable property, the tax base for which is determined as their cadastral value.
(The part is additionally included from November 29, 2018 by the Law of the city of Moscow of November 21, 2018 N 26, applies to legal relations arising from January 1, 2018)

2. The part has ceased to be in force from January 1, 2005 - Moscow Law of November 24, 2004 N 76 ..

3. Tax benefits established by this article do not apply to property leased by organizations, with the exception of benefits provided for:

1) the clause has become invalid from January 1, 2019 - the Law of the city of Moscow of November 21, 2018 N 26;

2) clauses 4, 6, 9, 10.1-11, 23, 27 and 29 of part 1 of this article;
(Clause as amended by the Law of the City of Moscow dated November 16, 2011 N 53; as amended by the Law of the City of Moscow dated June 26, 2013 N 33, No. 53) arising from January 1, 2013; as amended by the Law of the City of Moscow dated October 7, 2015 N 51; as amended by the Law of the City of Moscow dated November 29, 2017 N 45 , apply to legal relations that arose from January 1, 2017; as amended, entered into force on January 1, 2019 by the Law of the city of Moscow dated November 21, 2018 N 26.

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From January 1, 2028, by the Law of the City of Moscow of November 29, 2017 N 45, clause 2.1 of part 3 of this article is recognized as invalid.
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2.1) Clause 30 of Part 1 of this Article;
(The point is additionally included from January 1, 2018 by the Law of the city of Moscow of November 29, 2017 N 45)

3) clause 7 of part 1 of this article in relation to organizations in which the average number of disabled people is more than 50 people;

4) the clause has ceased to be effective from January 1, 2019 - the Law of the city of Moscow of November 21, 2018 N 26.
(Part 3 as amended, entered into force on June 9, 2009 by the Law of the City of Moscow of May 27, 2009 N 15, applies to legal relations arising from January 1, 2009.

4.1) the clause is additionally included from February 28, 2018 by the Law of the City of Moscow of February 21, 2018 N 4, applies to legal relations arising from January 1, 2018; invalidated from January 1, 2019 - Moscow City Law of February 21, 2018 N 4;

5) the clause is additionally included from March 9, 2013 by the Law of the City of Moscow dated February 6, 2013 N 6, applies to legal relations arising from January 1, 2013; lost force from January 1, 2016 - Moscow City Law of October 7, 2015 N 51.

6) part 1.2 of this article;
(The clause is additionally included from January 1, 2015 by the Law of the City of Moscow of November 26, 2014 N 56)

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From January 1, 2021, by the Law of the City of Moscow of May 17, 2018 N 13, clause 6.1 of part 3 of this article is recognized as invalid.
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6.1) part 1.3 of this article;
(The clause is additionally included from May 22, 2018 by the Law of the City of Moscow of May 17, 2018 N 13, applies to legal relations arising from August 1, 2015)

7) part 1.4 of this article.
(The clause is additionally included from January 1, 2016 by the Law of the city of Moscow dated November 25, 2015 N 65)

8) part 1.5 of this article;
The law of the city of Moscow dated April 13, 2016 N 14, applies to legal relations arising from January 1, 2015 and becomes invalid from January 1, 2025)

9) part 1.6 of this article;
(The clause is additionally included from April 15, 2016 by the Law of the city of Moscow of April 13, 2016 N 14, applies to legal relations arising from January 1, 2016 and becomes invalid from January 1, 2026)

10) part 1.7 of this article.
(The clause is additionally included from November 29, 2018 by the Law of the City of Moscow of November 21, 2018 N 26, applies to legal relations arising from January 1, 2018)

4. The right to apply the tax benefits established by this article (with the exception of benefits provided for by clauses 27 and 32 of part 1 and parts 1.4 and 1.6 of this article) arises (terminates) from the first day of the quarter following the quarter in which be met) the conditions of their application.
(The part is additionally included from January 1, 2018 by the Law of the City of Moscow of November 29, 2017 N 45; as amended on May 22, 2018 by the Moscow City Law of May 17, 2018 N 13, applies to legal relations arising from January 1 2018 year.

Article 4.1. Tax incentives for immovable property, the tax base for which is determined as their cadastral value

1. The tax base is reduced by the cadastral value of 300 sq. M. meters of the area of \u200b\u200bthe real estate object per taxpayer in relation to one object at the choice of the taxpayer, while observing the following conditions:

1) the taxpayer-organization is a small business entity;

2) the taxpayer-organization is registered with tax authorities at least three calendar years preceding the tax period in which the tax base is to be reduced;

3) for the previous tax period, the average number of employees of the taxpayer specified in clauses 1 and 2 of this part was at least 10 people and the amount of proceeds from the sale of goods (works, services) per employee was at least 2 million rubles.

2. Taxpayers shall pay tax in the amount of 25 percent of the tax amount calculated in relation to premises located in administrative and business centers and shopping centers (complexes) used:

1) taxpayers for educational activities and (or) medical activities;

2) scientific organizations performing research and development work at the expense of budgets, funds from the Russian Foundation for Basic Research and the Russian Fund for Technological Development, provided that these funds account for at least 30 percent of all revenues received by the scientific organization in the reporting ( tax) period.

2.1. The tax base is reduced by the amount of the cadastral value of the area of \u200b\u200bthe taxable object used by the taxpayer to accommodate the workplaces of employees who ensure his production activities, using a coefficient of 0.75 to the indicated cadastral value, while observing the following conditions:
(Paragraph as amended by the Law of the City of Moscow dated November 21, 2018 N 26.

1) the clause has become invalid from January 1, 2019 - the Law of the city of Moscow of November 21, 2018 N 26;

2) the area used by the taxpayer for the placement of workplaces of workers ensuring his production activities is located in a non-residential building (structure, structure) located on land plots, the type of permitted use of which provides only for the placement of industrial and (or) production facilities and (or) administrative buildings (structures, structures) of industry, material and technical, food supply, sales and industrial procurement;
(Clause as amended by the Law of the city of Moscow dated November 21, 2018 N 26.

3) based on the results of the latest measures to determine the type of actual use, carried out from January 1 of the year preceding the tax period for which the tax benefit was declared, to June 30 of the specified tax period, it was established that at least 20 percent of the total area of \u200b\u200bthe building (structure, structure ) located on the land plots specified in paragraph 2 of this part, or on land plots adjacent to them, is used by the taxpayer to carry out his production activities. In this case, the specified building (structure, structure) or premises in it are owned by the taxpayer or assigned to him on the basis of the right of economic management;
(Clause as amended by the Law of the City of Moscow dated November 23, 2016 N 36; as amended by the Law of the City of Moscow dated November 21, 2018 N 26.

4) the item is additionally included from January 1, 2017 by the Law of the city of Moscow of November 23, 2016 N 36; Abolished from January 1, 2019 - Moscow City Law of November 21, 2018 N 26.
(The part is additionally included from January 1, 2015 by the Law of the City of Moscow dated November 26, 2014 N 56)

2.1.1. For the purpose of applying part 2.1 of this article, the size of the area of \u200b\u200bthe taxable object used by the taxpayer to accommodate the workplaces of employees who ensure his production activities is determined by the results of the latest measures to determine the type of actual use carried out from January 1 of the year preceding the tax period for which the tax relief, until June 30 of the year of the specified tax period. If the results of these activities do not contain information on the availability of workplaces of workers providing production activities, the taxpayer has the right to provide other documents confirming the size of the area of \u200b\u200bthe taxable object used by the taxpayer for the placement of these workplaces in the reporting (tax) period for which the tax benefit is declared ...
Law of the city of Moscow of November 21, 2018 N 26)

2.2. The tax base is reduced by the cadastral value of the minimum area of \u200b\u200bthe hotel room stock, increased by a factor of 2, located in a building (structure, structure) owned by the taxpayer or in premises in a building (structure, structure), if as of January 1, there is a tax period issued by an accredited organization of a certificate of assignment of a category to a hotel, envisaged system classification of hotels and other accommodation facilities. The minimum area of \u200b\u200bthe hotel room stock is determined in accordance with the requirements for the minimum area of \u200b\u200brooms for the corresponding category of hotel, established by the authorized federal executive body. If the minimum area of \u200b\u200bthe room stock of a hotel located in a building (structure, structure) owned by the taxpayer or premises in a building (structure, structure), increased by a factor of 2, exceeds the total area of \u200b\u200bsuch a building (structure, structure) or such premises, then the tax base is reduced by the value of the cadastral value of the total area of \u200b\u200bthe building (structure, structure) or premises in the building (structure, structure) in which the hotel is located.
(The part is additionally included from May 8, 2015 by the Law of the City of Moscow dated April 1, 2015 N 14, applies to legal relations arising from January 1, 2015 and becomes invalid from January 1, 2020)
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In 2015, the provisions of Part 2.2 of Article 4.1 of this Law shall apply to buildings (structures, structures) or premises in the building (structures, structures) in which the hotel is located belonging to the taxpayer, if available as of the date of entry into the Moscow City Law of April 1, 2015 year N 14 by virtue of a certificate issued by an accredited organization on assigning a category to a hotel, provided for by the classification system of hotels and other accommodation facilities
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2.3. Taxpayers shall pay tax in the amount of 25 percent of the calculated amount of tax in respect of buildings (structures, structures) specified in paragraph 1 of Article 1.1 of this Law, if, based on the results of the latest measures to determine the type of actual use carried out from January 1 of the year preceding the tax period, for which declared a tax benefit, until June 30 of the year of the specified tax period, it was established that less than 20 percent of their total area is used to accommodate offices and related office infrastructure and (or) retail facilities, and (or) catering facilities, and (or) facilities consumer services. The tax benefit established by this part cannot be applied simultaneously with other tax benefits established by this article.
(The part is additionally included from May 15, 2015 by the Law of the City of Moscow of May 13, 2015 N 22, applies to legal relations arising from January 1, 2015 and becomes invalid from January 1, 2020; as amended, entered into force on April 15, 2016 The law of the city of Moscow dated April 13, 2016 N 14, applies to legal relations that arose from January 1, 2016.
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In 2015, the provisions of part 2.3 of Article 4.1 of this Law apply to buildings (structures, structures) specified in paragraph 1 of Article 1.1 of this Law, based on the results of determining the type of actual use of which before July 1, 2015, it was established that less than 20 percent of the total area of \u200b\u200bsuch buildings (buildings, structures) is used to accommodate offices and related office infrastructure and (or) retail facilities, and (or) public catering facilities, and (or) consumer services.
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From January 1, 2021, the Law of the City of Moscow dated June 24, 2015 N 29, part 2.4 of this article is recognized as invalid.
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2.4. With regard to real estate objects belonging to trade unions, their associations (associations), the tax base is reduced by the amount of the cadastral value of the area of \u200b\u200bthe taxable object not leased or leased to third parties (with the exception of trade unions, their associations (associations) and institutions created by them ) and used by the taxpayer to fulfill its statutory tasks, using the coefficient 0.75.
(Part 2.4 is additionally included from July 1, 2015 by the Law of the City of Moscow dated June 24, 2015 N 29; as amended on May 22, 2018 by the Law of the City of Moscow dated May 17, 2018 N 13, applies to legal relations arising from 1 January 2016.

2.5. Organizations are exempted from tax in respect of immovable property specified in paragraph 4 of Article 1.1 of this Law, acquired on the basis of a life maintenance contract with a dependent or a transfer contract in connection with the resettlement of citizens in social residential buildings and assigned to these organizations on the basis of the right of economic management.
(The part is additionally included from April 15, 2016 by the Law of the City of Moscow of April 13, 2016 N 14, applies to legal relations arising from January 1, 2016 and becomes invalid from January 1, 2026)

2.6. With regard to immovable property belonging to unitary enterprises or legal entities, in the authorized capital of which the participation of the Russian Federation exceeds 50 percent, the tax base is reduced by the value of the cadastral value of the area of \u200b\u200bthe taxable object used in cinematography using a coefficient of 0.97. The size of the taxable area used in cinematography is determined based on the results of the latest activities to determine the type of actual use, carried out from January 1 of the year preceding the tax period for which the tax benefit is declared, to June 30 of the specified tax period.
(The part is additionally included from November 30, 2017 by the Law of the city of Moscow of November 29, 2017 N 45)
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When determining the tax base for 2017, the provision under paragraph 2.6 of Article 4.1 of this Law, applies if there are results of the latest measures to determine the type of actual use, carried out from January 1, 2017 to June 30, 2018
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2.7. All-Russian public organizations carrying out statutory activities to organize the training and participation of disabled athletes in the Paralympic Games are exempt from tax in respect of non-residential buildings (structures, structures) and premises in them used by such organizations to carry out these activities.
(The part is additionally included from November 29, 2018 by the Law of the City of Moscow of November 21, 2018 N 26, applies to legal relations arising from January 1, 2017)

2.8. The tax base is reduced by the cadastral value of 50 sq. meters of the area of \u200b\u200ba real estate object not leased or hired to third parties, per one disabled employee for organizations employing disabled people, if the average number of disabled people among their employees for the tax and (or) reporting periods is at least 50 percent, and their share in the wages fund is at least 25 percent - in relation to property used by them for the production and (or) sale of goods, works and services. This exemption does not apply to organizations engaged in the sale of brokerage and other intermediary services, production and (or) sale of excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation. When determining the total number of persons with disabilities, the average number of employees does not include persons with disabilities working part-time, work contracts and other agreements of a civil nature.
(The part is additionally included from January 1, 2019 by the Law of the city of Moscow of November 21, 2018 N 26)

3. Tax benefits established by Article 4 of this Law apply to immovable property, the tax base for which is determined as their cadastral value, unless otherwise provided by this Law.
(Part as amended by the Law of the City of Moscow dated November 25, 2015 N 65.

4. The right to apply the tax benefits established by this article arises (terminates) from the first day of the quarter following the quarter in which the conditions for their application are met (cease to be met). If, based on the results of the latest measures to determine the type of actual use of immovable property, carried out from January 1 of the year preceding the tax period for which the tax benefit is declared, to June 30 of the specified tax period, the type of actual use of immovable property provided for in parts 2.1 is established, 2.3 and 2.6 of this article, then the conditions for the application of these benefits in terms of determining the type of actual use of immovable property are considered met as of January 1 of the year for which the tax benefit is declared.

Article 6. Final provisions

1. This Law shall enter into force on January 1, 2004, but not earlier than one month after the date of its official publication.

2. From the date of entry into force of this Law, the following shall become invalid:

1) Law of the city of Moscow of March 2, 1994 N 2-17 "On rates and benefits for tax on property of enterprises";

2) Law of the City of Moscow of February 21, 1996 N 6 "On Amendments to the Law of the City of Moscow of March 2, 1994 N 2-17" On Rates and Benefits for Tax on Enterprise Property ";

3) Law of the City of Moscow of June 4, 1997 No. 12 "On Amendments and Additions to the Law of the City of Moscow of March 2, 1994 No. 2-17" On Rates and Benefits for Corporate Property Tax ";

4) Law of the City of Moscow of December 10, 1997 N 52 "On Amendments to the Law of the City of Moscow of March 2, 1994 N 2-17" On Rates and Benefits for Tax on Enterprise Property ";

5) Law of the City of Moscow of July 15, 1998 N 16 "On Amendments to the Law of the City of Moscow of March 2, 1994 N 2-17" On Rates and Benefits for Tax on Enterprise Property ";

6) Law of the City of Moscow of July 5, 2000 N 18 "On Amendments and Additions to the Law of the City of Moscow of March 2, 1994 N 2-17" On Rates and Benefits for Tax on Enterprise Property ";

Important in the article:

• Payers of corporate property tax in 2016
• Corporate property tax incentives in 2016
• Corporate property tax. Changes from 2016

Who pays corporate property tax in 2016

Corporate property tax in 2016 is paid by companies that have movable and immovable property recognized as an object of taxation in accordance with Article 374 of the Tax Code of the Russian Federation.

The objects of taxation for Russian organizations are movable and immovable property recorded on the balance sheet as fixed assets (Art. 374 of the Tax Code of the Russian Federation).

The objects of taxation for foreign organizations operating in Russia through permanent missions are movable and immovable property related to fixed assets, as well as property received under a concession agreement. For foreign companies that do not operate in the Russian Federation through permanent missions, the objects of taxation are the immovable property belonging to them located in the territory of Russia, as well as immovable property obtained under a concession agreement.

Are not recognized as objects of taxation:

1. Land plots and other objects of nature management ( water bodies and other natural resources).
2. Property belonging on the basis of the right of operational management to federal executive bodies, in which a military and (or) service equivalent to it is provided by law, used by these bodies for the needs of defense, civil defense, security and law enforcement in the Russian Federation.
3. Objects recognized as objects of cultural heritage (monuments of history and culture) of the peoples of the Russian Federation of federal significance in the manner prescribed by the legislation of the Russian Federation.
4. Nuclear installations used for scientific purposes, storage facilities for nuclear materials and radioactive substances and storage facilities for radioactive waste.
5. Icebreakers, nuclear powered ships and nuclear service ships.
6. Space objects.
7. Ships registered in the Russian International Register of Ships.
8. Items of property, plant and equipment included in the first or second depreciation group in accordance with the Classification of fixed assets approved by the Government of the Russian Federation (Article 374 of the Tax Code of the Russian Federation).

Tax base for corporate property tax

Tax base for corporate property tax is defined as the average annual value of property recognized as an object of taxation (Article 375 of the Tax Code of the Russian Federation). When determining the tax base, property recognized as an object of taxation is accounted for at its residual value formed in accordance with the established accounting procedure approved in accounting policy organizations. If depreciation is not provided for individual objects of fixed assets, the value of these objects for tax purposes is determined as the difference between their initial cost and the amount of depreciation calculated according to established rates depreciation charges for accounting purposes.

Tax base for corporate property tax in relation to real estate objects foreign companiesthat do not carry out activities in Russia through permanent missions, as well as in relation to immovable property of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent missions, the cadastral value of these objects is recognized, approved in the prescribed manner (subparagraph 3 of paragraph 1 of Article 378.2 of the Tax Code RF).

The procedure for determining the tax base for tax on property of organizations

The tax base is determined separately for property subject to taxation (article 376 of the Tax Code of the Russian Federation):

• by the location of the organization (place of registration with the tax authorities of the permanent establishment of a foreign organization);
• for the property of each a separate division an organization with a separate balance sheet;
• in relation to each immovable property located outside the location of the organization, a separate division of the organization that has a separate balance sheet, or a permanent establishment of a foreign organization;
• in relation to property included in Unified system gas supply in accordance with Federal Law No. 69-FZ of March 31, 1999 "On Gas Supply in the Russian Federation";
• in relation to property taxed at different tax rates.

If an object of immovable property subject to taxation is actually located in the territories of different constituent entities of the Russian Federation or on the territory of the constituent entity and in the territorial sea of \u200b\u200bthe Russian Federation, the tax base in respect of it is determined separately and is accepted when calculating the tax in the corresponding constituent entity of Russia in the part proportional to the share book value (for real estate objects specified in paragraph 2 of Article 375 of the Tax Code of the Russian Federation, - the inventory value) of an immovable property in the territory of the corresponding constituent entity of the Russian Federation.

The tax base is determined by taxpayers independently.

Average property value, recognized as an object of taxation, for the reporting period is determined as the quotient from dividing the amount obtained as a result of adding the residual value of property on the 1st day of each month of the reporting period and the 1st day of the month following the reporting period by the number of months in reporting period, increased by one.

Average annual property value, recognized as an object of taxation, for the tax period is determined as the quotient from the division of the amount obtained as a result of adding the residual value of property on the 1st day of each month of the tax period and the last day of the tax period, by the number of months in the tax period, increased by one.

Tax base for corporate property tax is reduced by the amount of completed capital investments for construction, reconstruction and (or) modernization of commissioned, reconstructed and (or) modernized navigable hydraulic structures located on the inland waterways of the Russian Federation, port hydraulic structures, air transport infrastructure structures (except for the centralized aircraft refueling system , cosmodrome), taken into account in the book value of these objects.

The tax base is defined as the cadastral value of property, approved in the prescribed manner, in relation to the following types of immovable property recognized as an object of taxation:

• administrative and business centers and shopping centers (complexes) and premises in them;
• non-residential premises, the purpose of which, in accordance with the cadastral passports of real estate objects or documents of technical registration (inventory) of real estate objects, provides for the placement of offices, retail facilities, public catering and consumer services, or which are actually used for the placement of offices, retail facilities, public catering and household service;
• immovable property of foreign organizations that do not carry out activities in the Russian Federation through permanent missions, as well as immovable property of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent missions.

Property tax rate 2016 for legal entities

Corporate property tax in 2016 calculated at rates that are established by the laws of the constituent entities of the Russian Federation. It is important that rates do not exceed the maximum property tax rate for legal entitiesforeseen in Tax Code, - 2.2%. Meanwhile, regional authorities have the right to establish differentiated property tax rates 2016 for legal entities depending on the categories of taxpayers or types of property (Article 380 of the Tax Code of the Russian Federation).

Corporate property tax incentives in 2016

The legislation of the Russian Federation provides property tax relief... So, the following organizations are exempt from taxation:

1) organizations and institutions of the penitentiary system - in relation to property used to carry out the functions assigned to them;

2) religious organizations - in relation to property used by them to carry out religious activities;

3) all-Russian public organizations of disabled people;

4) organizations whose main activity is the production of pharmaceutical products - in relation to property used by them for the production of veterinary immunobiological preparations intended to combat epidemics and epizootics;

5) property of advocates' collegia, law offices and legal advice;

6) property of organizations that have been assigned the status of state research centers.

Complete list property tax benefits is given in article 381 of the Tax Code of the Russian Federation.

Corporate property tax. Changes from 2016

From January 1, 2016, the property tax based on the cadastral value of real estate will have to be determined by unitary enterprises.

Organizations owning the property on the basis of the right of economic management, according to which the tax base is determined as its cadastral value (subparagraph 3 of paragraph 12 of article 378.2 of the Tax Code of the Russian Federation), will work according to the new rules.

Now it is stipulated that only their owners should calculate the property tax of organizations at the cadastral value of the object. If real estate for which the tax base is determined taking into account those established in Art. 378.2 of the Tax Code of the Russian Federation, belongs to the organization on the basis of the right of economic management and is recorded in its balance sheet as an object of fixed assets, then the tax should be calculated based on the average annual value of the object. This position is adhered to by the Ministry of Finance of Russia (letter dated 04.06.2015 from 03-05-05-01 / 32447).

Since 2016, legal entities on the simplified tax system must pay corporate property tax under certain conditions.

Property tax of legal entities in 2016 was established by the Tax Code of the Russian Federation and Article 346.11 of the Tax Code of the Russian Federation.

In this article, you will learn:

• How to find out if your property will fall under the property tax of legal entities in 2016
• How to calculate advance payments and corporate property tax 2016
• Where to submit a tax return on the property of legal entities on the simplified tax system in 2016

For which companies on the simplified tax system is the payment of corporate property tax introduced in 2016

If you have immovable property listed in article 378.2 of the Tax Code of the Russian Federation on your balance sheet in 2016, you need to pay property tax for legal entities in 2016. But only if this property is included in the regional lists of objects, the tax on which is calculated based on their cadastral value.

Note if your company has, for example, land, then on such objects you will not have to pay property tax further. Since the plots are not recognized as objects of taxation in accordance with subparagraph 1 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation.

The list of real estate objects for which the tax base is determined as the cadastral value *

* The list is established by paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation.

If you happen to be among such companies, see if there is a working law in yours. Which establishes the rules for calculating property tax at cadastral value. The fact is that property tax is regional and is enforced by the laws of the constituent entities of the Russian Federation (clause 1 of article 372 of the Tax Code of the Russian Federation). Therefore, if there is no such law in your region, then you should not pay property tax on the cadastral value.

But even if the law on property tax in your subject has been introduced, the authorities of the Russian Federation should have, before January 1, 2016 (that is, the next tax period), determine the lists of property, the tax base according to which, it is considered based on the cadastral value (clause 7 of article 378.2 of the Tax Code RF). If your property is included in these regional lists, the payment of property tax for 2016 will affect you. If you did not find the object in such lists, you do not need to pay anything.

Please note that regional legislation may provide for tax benefits, so carefully study the law on property tax of your constituent entity of the Russian Federation.

How to calculate property tax of legal entities in 2016

The tax base. To calculate the tax base, you need to know what is the cadastral value of your property. Information about the cadastral value contains state cadastre real estate (Art. 7 Federal law dated July 24, 2007 No. 221-FZ). You can find out information on your object on the Rosreestr website.

Tax calculation. Knowing the cadastral value of the property, the tax rate in your area and the area of \u200b\u200byour property, you can calculate the down payments and property tax payable. Specific tax rates on the property of organizations are established by the law of a constituent entity of the Russian Federation (Article 372 of the Tax Code of the Russian Federation). Formulas for calculating advance payments and property tax use the following (clauses 1, 2 and 4 of Art. 382 of the Tax Code of the Russian Federation).

Example. Calculation of property tax of organizations under the simplified taxation system in 2016

LLC Siberia applies the simplified tax system. And it has on its balance a room with an area of \u200b\u200b100 sq. m in the business center. The building is included in the regional list of real estate objects, the tax base for which is determined as the cadastral value. The total area of \u200b\u200bthe building is 8000 sq. m. Cadastral value as of January 1, 2016 - RUB 500,000,000 The tax rate for 2016 is 1.2%. The company does not have any benefits in paying property tax.

Tax base (share of premises in the entire building) - 6,250,000 rubles. (100 sq. M: 8,000 sq. M x 500,000,000 rubles).

The accountant calculated advance payments for property tax for the first quarter, six months and 9 months:

• RUB 18 750 (6,250,000 rubles x 1.2%: 4) - the amount of the advance payment for each quarter of 2015.

Tax payable for 2016:

• RUB 18 750 - the total amount of tax for the year, minus advance payments.

How to transfer advance payments and property tax of legal entities 2016

In what order and in what time frame to transfer advance payments and property tax is spelled out in the law of your constituent entity of the Russian Federation (clause 1 of article 383 of the Tax Code of the Russian Federation). At the same time, subjects may not oblige organizations to pay advance payments at all (clause 2 of article 383 of the RF Tax Code). Then you need to pay off the property tax once at the end of the year. It is necessary to transfer the tax on property of legal entities in 2016 and advance payments to the tax office at the location of the real estate (clause 6 of article 383 of the Tax Code of the Russian Federation).

Corporate property tax 2016, declaration

All organizations that pay tax on property of legal entities in 2016 must pass and tax return... That is, if you have real estate on your balance sheet, which we described above, for these objects in 2016 you will need to pay property tax and submit a declaration for the year and the tax calculation of the advance payment for the quarter to the IFTS at the location of the object (Art. 386 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated April 29, 2014 No. BS-4-11 / 8482).

In addition to the declaration, you must also submit a tax calculation for the advance payment. This will have to be done on a quarterly basis no later than 30 calendar days from the end date of the relevant tax period - I quarter, half a year, 9 months. The calculation form is approved by Appendix No. 4 of the above order.

Please note that if your constituent entity of the Russian Federation does not have an obligation to transfer advance payments, you do not need to submit a calculation for them either. Read carefully the regional property tax law.

Based on materials: http://taxpravo.ru/