Calculation of advances on corporate property tax. Calculation of the amount of advance payments for property tax. Tax and reporting periods

By real estate tax must be calculated based on its cadastral value as of the beginning of the year. This is stated in paragraph 2 of Article 375 Of the Tax Code RF.

Data for calculating tax on such property can be taken on the official websites of governments (heads of administrations, governors, authorized departments) of the constituent entities of the Russian Federation. For example, in the Moscow region, the results of the cadastral appraisal of real estate were approved by the order of the Ministry of Property Management of the Moscow Region No. 1499 dated November 28, 2013 and posted on the website of this department.

In addition, you can find out the cadastral value of the property on the Rosreestr website ( www.rosreestr.ru) in the section "Reference information on real estate objects online". This electronic service allows you to search by three parameters: cadastral number of the object, conditional number or address. You can also apply by mail, via the Internet to the territorial branch of Rosreestr with a request to provide information on the cadastral value of a particular object. Such certificates are issued free of charge at the request of any person. This follows from the provisions of clause 13 of article 14 of the Law of July 24, 2007 No. 221-FZ and the letter of the Ministry of Finance of Russia dated March 3, 2014 No. 03-05-05-01 / 8876.

For individual premises located in administrative, business and shopping centers, the cadastral value may not be established. But if the cadastral value of buildings in which such premises are located is determined, and the premises themselves are subject to property tax, then calculate the cadastral value of each of them using the formula:

This follows from the provisions of paragraph 6 of Article 378.2 of the Tax Code of the Russian Federation.

By general rule real estate objects that for some reason are not included in the regional lists at the beginning of the year may be subject to property tax based on the cadastral value only with next year (if they are listed by the beginning of next year). An exception to this rule is made for newly formed real estate objects.

During the year, the owner can divide the property into several parts, which was included in the regional list and the value of which was fixed as of January 1. Each of the parts resulting from such a division is recognized as an independent object. cadastral registration... Despite the fact that the newly formed objects will be included in the regional list of "cadastral" real estate only from next year, property tax on them must be paid already in this year... The tax base is the cadastral value of each new object, determined on the date of its registration in the cadastral register.

This procedure is provided for by paragraph 10 of Article 378.2 of the Tax Code of the Russian Federation.

Before the division of the shopping center, calculate the property tax based on its cadastral value. After splitting the tax for each new retail facility, calculate it based on their average annual value.

In the Moscow region, shopping centers (complexes) with a total area of \u200b\u200b1000 sq. m and more refer to real estate, the tax base for which is the cadastral value. This is provided for in Article 1.1 of the Law of the Moscow Region of November 21, 2003 No. 150/2003-OZ. If the area of \u200b\u200bthe object is less than this value, then the tax on it must be calculated based on the average annual cost (clause 1 of Art. 375 of the Tax Code of the Russian Federation).

In the situation under consideration, the object, the tax base for which was originally the cadastral value, within a year "turned" into several objects. The tax base for each of these objects was the average annual cost. Therefore, the total amount of property tax must be calculated in two stages: before and after the division of the object.

The residual value of the newly formed objects should be included in the calculation of their average annual value from the 1st day of the month following the month in which these objects were accepted on the balance sheet.

An example of calculating property tax when dividing an object, the tax base for which was determined as the cadastral value

The organization has on its balance a shopping complex with an area of \u200b\u200b2500 sq. m in the Moscow region. As of January 1, 2016, the object is included in the list of real estate objects, the tax base for which is determined based on the cadastral value. The cadastral value of the object is 100,000,000 rubles.

Advance payments for property tax are calculated in the following amounts:

- for the first quarter - 500,000 rubles. (RUB 100,000,000 × 1/4 × 2%);
- for the II quarter - 500,000 rubles. (100,000,000 rubles. × 1/4 × 2%).

In July 2016, the organization divided this shopping complex into 17 shopping centers. On July 20, 2016, the newly created objects were registered. The area of \u200b\u200beach object was less than 1000 sq. m.

In the Moscow region, property tax with cadastral value is established for retail properties with an area of \u200b\u200bmore than 1000 sq. m (Art. 1.1 of the Law of the Moscow Region of November 21, 2003 No. 150/2003-OZ).

Since after the division of the shopping complex, the area of \u200b\u200beach newly created object was less than 1000 sq. m, such objects should be subject to property tax with an average annual value.

Down payment from the average annual cost.To calculate advance payments for the nine months of 2016 for newly formed facilities, the accountant determined their average cost for the period from July to September.

The residual value of newly formed objects is:

• as of January 1 - 0 rubles;
• on February 1 - 0 rubles;
• on March 1 - 0 rubles;
• on April 1 - 0 rubles;
• on May 1 - 0 rubles;
• for June 1 - 0 rubles;
• on July 1 - 0 rubles;
• as of August 1 - 55,000,000 rubles;
• on September 1 - 54,800,000 rubles;
• on October 1 - 54,450,000 rubles;
• as of November 1 - 53,720,000 rubles;
• as of December 1 - 53,310,000 rubles;
• as of December 31 - (including transactions reflected in accounting during December 31) - 52,850,000 rubles.

The average property value for nine months is:

(0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 0 rub. + 55 000 000 rub. + 54 800 000 rub. + 54 450 000 rub.): (9 + 1) \u003d 16,425,000 rubles.

The advance payment for nine months was:

16,425,000 rubles: 4 × 2.2% \u003d 90,338 rubles.

Tax (advance tax payments) from the cadastral value

Option 1.For the divided facility, the organization filed a property tax return ahead of schedule (in August). During the tax period, the entity owned the property for seven months (January to July). Therefore, the accountant calculated the property tax taking into account the 7/12 ratio:

RUB 100,000,000 × 2% × 7/12 \u003d 1 166 667 rubles.

Taking into account the previously accrued advance payments, the amount of tax payable was:

RUB 1,166,667 - 500,000 rubles. - 500,000 rubles. \u003d 166 667 rubles.

Option 2.

During the III quarter, the divided object was actually owned by the organization for one month (July). therefore advance payment for the III quarter, the accountant calculated taking into account the coefficient 1/3:

RUB 100,000,000 × 1/4 × 1/3 × 2% \u003d 166,667 rubles.

During the year, the divided object was also owned by the organization for seven months. Therefore, the accountant calculated the annual tax amount taking into account the 7/12 ratio:

RUB 100,000,000 × 7/12 × 2% \u003d 1 166 667 rubles.

RUB 500,000 + RUB 500,000 + 166 667 Rub. - 1 166 667 rubles. \u003d 0 rub.

Tax for the year based on the average annual cost.The average annual property value was:

(0 rubles + 0 rubles + 0 rubles + 0 rubles + 0 rubles + 0 rubles + 0 rubles + 55,000,000 rubles + 54,800,000 rubles + 54,450,000 rubles + 53,720,000 RUB + 53 310 000 RUB + 52 850 000 RUB): (12 + 1) \u003d 24 933 077 RUB

Property tax for the year was:

RUB 24,933,077 × 2.2% \u003d 548,528 rubles.

Taking into account the previously accrued advance payments at the end of the year, the organization has formed the amount of tax to be paid in addition:

RUB 548,528 - 90 338 rubles. \u003d 458 190 rubles.

The total property tax debt (subject to the accrual of advance payments for the divided facility) at the end of the year is 458,190 rubles.

Situation: how to take into account the division of a property into several objects when calculating property tax at cadastral value? The documents of title were received in the middle of the month.

The month in which the property was split should be counted twice when calculating property tax. And when calculating the tax on an undivided object, and when calculating the tax on newly formed objects.

Original object

The tax on the original (undivided) property must be paid for all full months of ownership of this property (clause 5 of Article 382 of the Tax Code of the Russian Federation). A full month is understood as any number of days in the month when the organization acquired or lost ownership of real estate (letter of the Federal Tax Service of Russia dated March 23, 2015 No. BS-4-11 / 4606). Therefore, the month in which the property was split must be included in the property tax calculation for the original property.

After writing off the divided object from the balance sheet, property tax can be calculated on it in two ways:

Continue to accrue advance payments and reflect them in calculations based on the results of the reporting periods;

With any method, the tax on the cadastral value must be calculated taking into account the adjustment factor based on the number of months of ownership of the object. In this case, consider the month in which the object was divided as complete.

Created objects

Newly created objects as a result of the division are also subject to property tax at the cadastral value (clause 10 of article 378.2 of the Tax Code of the Russian Federation). They also need to pay tax for all full months of ownership (clause 5 of article 382 of the Tax Code of the Russian Federation). That is, the month in which the original property was split, include in the property tax calculation for newly created properties.

An exception is the situation when, after the division, the newly created objects do not fall under the criteria of property taxed at cadastral value. Then the tax on them must be paid based on the average (average annual) cost.

An example of calculating property tax when dividing one property into several objects. The tax base for the original and newly created objects is the cadastral value of the property

Alpha LLC owns premises, property tax on which is calculated at cadastral value. The cadastral value of the object as of January 1, 2016 is 86,000,000 rubles. In April 2016, the premises were divided into 11 offices, certificates of registration of ownership of which the organization received on April 29, 2016.

The total cadastral value of newly created objects is 158,000,000 rubles.

The property tax rate is 1.2 percent.

The amount of the advance payment of property tax for the 1st quarter is equal to:

RUB 86,000,000 × 1/4 × 1.2% \u003d 258,000 rubles.

Tax (advance payments) on a split object

Option 1.The organization filed a property tax return for the divided facility ahead of schedule (in May). During the tax period, the entity owned the property for four months (January to April). Therefore, the accountant calculated the property tax taking into account the 4/12 ratio:

RUB 86,000,000 × 1.2% × 4/12 \u003d 344,000 rubles.

Taking into account the previously accrued advance payment, the amount of tax payable was:

344,000 rubles. - 258,000 rubles. \u003d 86,000 rubles.

Option 2.For the divided object, the organization continues to charge advance payments based on its cadastral value as of January 1 and taking into account the ownership ratio of the object.

During the II quarter, the divided object was actually owned by the organization for one month (April). Therefore, the accountant calculated the advance payment for the II quarter taking into account the coefficient 1/3:

RUB 86,000,000 × 1/4 × 1/3 × 1.2% \u003d 86,000 rubles.

The accountant calculated the advance payment for the III quarter taking into account the ratio 0/3:

RUB 86,000,000 × 1/4 × 0/3 × 1.2% \u003d 0 rubles.

The accountant calculated the annual tax amount taking into account the 4/12 ratio:

RUB 86,000,000 × 4/12 × 1.2% \u003d 344,000 rubles.

At the end of the year, taking into account the previously accrued advance payments, the organization has neither overpayment nor tax arrears:

344,000 rubles. - 258,000 rubles. - 86,000 rubles. \u003d 0 rub.

Tax (advance payments) on newly created objects.During the II quarter, the newly created objects were owned by the organization for three months (from April to June). Therefore, the accountant calculated the advance payment for the II quarter for these objects taking into account the ratio 3/3:

During the III quarter, the newly created objects were owned by the organization for three months (from July to September). Therefore, the accountant calculated the advance payment for the III quarter for these objects, taking into account the coefficient 3/3:

RUB 158,000,000 × 1/4 × 1.2% × 3/3 \u003d 474,000 rubles.

During the year, the newly created facilities were owned by the organization for nine months (from April to December). Therefore, the accountant calculated the annual amount of property tax for these objects, taking into account the 9/12 ratio:

RUB 158,000,000 × 1.2% × 9/12 \u003d 1,422,000 rubles.

Taking into account previously accrued payments, the amount of tax to be paid is:

RUB 1,422,000 - 474,000 rubles. - 474,000 rubles. \u003d 474,000 rubles.

The total property tax debt (subject to the accrual of advance payments for the divided facility) for the year is 474,000 rubles.

Situation: how to calculate property tax on real estate, which was registered on December 31, 2015? Since 2016, the tax base for this property is the cadastral value. We received a certificate of ownership in 2016.

Calculate property tax for 2015 based on the average annual cost of the property. In 2016, property tax and advance payments on it should be calculated based on the cadastral value and taking into account the period during which the organization was the owner of the object.

Once on January 1, 2015, real estate was not on the regional list of property, the tax base for which is the cadastral value, which means that the tax for 2015 must be calculated based on the average annual value of the object. This follows from the provisions of subparagraph 2 of paragraph 12 of Article 378.2 of the Tax Code of the Russian Federation.

How to correctly define average annual cost, given that in 2015 the object was listed on the balance sheet for only one day - December 31? Include zero figures as of the 1st day of each month in 2015 and the residual value of the property at 31 December. That is, the tax will have to be paid for one day in 2015, since transactions for December 31 form the average annual value. The fact that the organization does not have a certificate of ownership of real estate does not matter. This follows from the provisions of paragraph 2 of paragraph 4 of Article 376 of the Tax Code of the Russian Federation and is confirmed by letters from the Ministry of Finance of Russia dated July 14, 2010 No. 03-05-05-01 / 26, dated March 22, 2011 No. 07-02-10 / 20, an information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 2011 No. 148.

In 2016, it is necessary to calculate the property tax on the acquired object based on its cadastral value. It is also important when the organization became the owner. In our case, it is he who pays the property tax with the cadastral value (subparagraph 3 of paragraph 12 of article 378.2 of the Tax Code of the Russian Federation). Prior to registering the transfer of ownership, the previous owner of the property must pay tax on the cadastral value. And the new owner, when calculating the tax in 2016, must take into account the so-called ownership ratio (clause 5 of article 382 of the Tax Code of the Russian Federation).

An example of how to calculate property tax for a real estate object taken on the balance sheet on December 31, 2015. Since 2016, the tax base for this property is the cadastral value. Certificate of ownership received in 2016

In December 2015, Alpha acquired a building to house offices in Moscow. The object was accepted on the balance sheet of "Alpha" on December 31st. According to accounting data, the residual value of the building as of this date is 17,000,000 rubles. The tax rate is 2.2 percent.

Since January 1, 2016, the cadastral value of 40,000,000 rubles has been established for this object. The tax rate is 1.3 percent.

Alpha received a certificate of ownership of the building on March 18, 2016.

Alpha's accountant calculated property tax as follows.

2015 year

The average property value is:

17,000,000 rubles: (12 + 1) \u003d 1,307,692 rubles.

Tax amount for 2015:

RUB 1,307,692 × 2.2% \u003d 28,769 rubles.

2016 year

Alpha has been the owner of the property for 10 months (March-December). The value of the adjustment coefficient for calculating property tax (advance payments) is:

• 1/3 - for the first quarter;
• 3/3 - for the II quarter;
• 3/3 - for the III quarter;
• 10/12 - for the year.

The amount of advance payments is equal to:

• RUB 40,000,000 × 1.3% × 1/3: 4 \u003d 43 333 rubles. - for the first quarter;
• RUB 40,000,000 × 1.3% × 3/3: 4 \u003d 130,000 rubles. - for the II quarter;
• RUB 40,000,000 × 1.3% × 3/3: 4 \u003d 130,000 rubles. - for the III quarter.

The amount of property tax to be paid in 2016 will be:

RUB 40,000,000 × 1.3% × 10/12 - (43,333 rubles + 130,000 rubles + 130,000 rubles) \u003d 130,000 rubles.

Property tax rates

The maximum property tax rates are set in the Tax Code. For 2016, the following maximum rates are set:

1) 2.2 percent - on all property that is not specified below;

2) 2 percent - on real estate with which the tax is calculated based on the cadastral value in Moscow (in fact, in 2016 in Moscow there is a 1.3% rate, and for some real estate objects this rate is applied with a coefficient of 0.1. This is stated in Art. and the Law Moscow of November 5, 2003 No. 64);

3) 2 percent - for real estate, with which the tax is calculated based on the cadastral value for all subjects of the Russian Federation, except for Moscow;

4) 1.3 percent- on public railways, main pipelines, power transmission lines, as well as structures that are an integral part of the listed facilities;

5) 0 percent- for real estate objects of main gas pipelines and structures that are their integral technological part, gas production facilities, production and storage of helium, for which the following conditions are simultaneously met:

• objects were first put into operation during tax periods starting from January 1, 2015;

• objects are located in whole or in part within the boundaries of the Republic of Sakha (Yakutia), Irkutsk or Amur regions;

• objects are owned by organizations - owners of objects Unified system gas supply or organizations in which the owners of the facilities of the Unified Gas Supply System participate.

The regional authorities, taking into account these restrictions, determine the tax rates at which the property tax must be calculated and paid in a particular constituent entity of the Russian Federation. Moreover, in the regions they can set several different rates for different categories of organizations and property. In any case, regional rates cannot exceed the limits set at the federal level. And what rates should be applied if the authorities of the constituent entity of the Russian Federation have not determined them? In this case, calculate the tax at the maximum rates.

Organizations that have separate subdivisions with a separate balance sheet or geographically distant real estate in different regions should apply the rates established in the respective regions when calculating property tax.

All this follows from paragraphs 1 and 2 of Article 372, Articles 380, 384 and 385 of the Tax Code of the Russian Federation.

Tax calculation based on the average or average annual property value

The amount of advance payments for property tax for the reporting period is determined by the formula:

This procedure is established by Article 382 of the Tax Code of the Russian Federation.

Example of calculating property tax based on the average annual property value

Alpha LLC is located in Moscow. The organization does not have real estate in other regions.

The average cost of fixed assets recognized as objects of property tax at the end of the reporting periods is:

• for the first quarter - 205,000 rubles;
• for half a year - 190,000 rubles;
• for nine months - 113,500 rubles.

The average annual value of the property is 160,000 rubles.

The property tax rate is 2.2 percent.

The amounts of advance payments for property tax accrued based on the results of the reporting periods are:

- for the first quarter:
RUB 205,000 × 2.2%: 4 \u003d 1128 rubles;

- for half a year:
RUB 190,000 × 2.2%: 4 \u003d 1045 rubles;

- in nine months:
RUB 113,500 × 2.2%: 4 \u003d 624 rubles.

The amount of property tax that must be charged for payment at the end of the year is:
RUB 160,000 × 2.2% - 1,128 rubles. - 1045 rubles. - 624 rubles. \u003d RUB 723

Calculate property tax according to general rules.

After all, there is no special procedure for this case. Therefore, at the new place of registration, transfer advance payments based on 1/4 of the average cost of fixed assets of the head office of the organization and tax rateoperating in this region. At the end of the year, compare the amounts of the advance payments listed and the calculated tax. Pay the difference to the budget within the period established by the law of the region where the head office of the organization is registered. This procedure is established in paragraph 1 of Article 376, Article 380, paragraphs 1-4 of Article 382 and paragraph 1 of Article 383 of the Tax Code of the Russian Federation.

Advice:if the rates of property tax in the regions at the place of registration of the organization before and after the move are different, this can be used and reduced tax burden... For this movable propertyfrom which property tax is paid must be transferred to the balance sheet of the unit located in the region with a lower tax rate.

There are two possibilities.

1. The rate is lower in the region where the separate division of the organization is located. In this case, by separating the division into a separate balance sheet, the organization will tax movable property at the rate established in this region. If the unit is not allocated to a separate balance sheet, then property tax will have to be charged at the rate applicable in the region where the head office of the organization is located.

2. The rate is lower in the region where the head office of the organization is located. In this case, it is not worthwhile to allocate separate divisions to a separate balance sheet. The organization will pay tax on all movable property at the rate applicable in the region where the organization's head office is located.

Such conclusions can be drawn from the provisions of paragraph 1 of Article 376 and Article 384 of the Tax Code of the Russian Federation.

The procedure for taxing real estate does not depend on whose balance sheet it is accounted for (Articles 385, 384 of the Tax Code of the Russian Federation). For more details seeHow to pay real estate tax on geographically remote real estate objects .

Not everyone will have to calculate advances on property tax for the 1st quarter of 2018. For whom this obligation is provided and how to issue a payment for advances, our article will tell. You can also look at the sample calculation of the advance payment for property tax for the 1st quarter of 2018 and find out about the current form and deadlines.

How to find out if you need to calculate advances and fill out a report

Whether or not your company is to issue a calculation at the end of Q1 2018 can be found in the relevant regional legal regulation. If you are required to submit it, we recommend that you:

• Get acquainted with the tax calculation form and the rules for filling it out, approved by order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21 /
• To study in detail the latest edition of the regional legal regulation on property tax - after all, since 2018 most of regions have corrected "property" laws in connection with the abolition of the federal benefits on "movable".

Technology for calculating advances and preparing a report

First you need to collect information:

• on the cadastral value of an immovable asset on the company's balance sheet as of 01.01.2018 (if it is included in the list under clause 1 of article 378.2 of the Tax Code of the Russian Federation);
• on the cadastral value of residential premises not included in the balance sheet as fixed assets (clause 12 of article 378.2 of the Tax Code of the Russian Federation);
• on the residual value (according to accounting data) of other property of the company (for calculating the average value of assets for Q1 2018).
• Property tax rate is 2.2%. The maximum tax rate on "movable property" cannot exceed 1.1% (clause 3.3 of article 380 of the Tax Code of the Russian Federation). For Sevastopol and Crimea ─ 1%. The tax advance on movable assets is calculated at this rate (clause 25 of article 381 of the Tax Code of the Russian Federation):
• those belonging to 3-10 depreciation groups;
• registered from 01.01.2013;
• received by the company not from related parties and not as a result of reorganization or liquidation.

IMPORTANT! The maximum rate is applied only if the regional authorities have not provided for reduced rates or benefits. The calculation of advances does not include the cost of property included in 1 or 2 depreciation groups (subparagraph 8, clause 4, article 374 of the Tax Code of the Russian Federation). The maximum property tax rate based on the cadastral value cannot exceed 2% (clause 1.1 of article 380 of the Tax Code of the Russian Federation), but the regional authorities have the opportunity to reduce it.

After collecting the information, calculate the advances separately:

• Based on the cadastral value of the property:

AP k \u003d ¼ x KSI x CH ks,

where AP to is an advance calculated from the cadastral value;

CSI ─ cadastral value of property;

СН кс ─ tax rate (for real estate with a base in the form of cadastral value).

• Based on the average property value for the reporting period:

AP av \u003d ¼ x SSA x CH av,

where AP av is an advance calculated from the average asset value;

CCA ─ average asset value for the quarter;

СН avg ─ tax rate (for assets, the base for which is calculated in the form of their average cost for the reporting period).

Example of calculating advances

The assets of LLC Allegro are geographically located in the Republic of Tatarstan. On its balance sheet there is a trading office (cadastral value of 45 433 190 rubles) and other assets.

The specialists of Allegro LLC, whose responsibilities include the calculation of property tax and reporting on it, studied the laws of the Republic of Tatarstan dated December 22, 2017 No. 97-ZRT, dated November 28, 2003 No. 49-ZRT and found out that:

• the authorities did not envisage a reduced rate on tax on movable property ─ the calculation will have to be based on established by law a maximum of 1.1%;
• allegro was not included in the list of beneficiaries (fully exempt from property tax);
• the company does not have property taxed at a reduced rate (for example, at a rate of 0.1% in Tajikistan, the value of assets intended for the implementation of investment activities and etc.);
• the property tax rate (calculated based on the average asset value) is set at 2.2%;
• for assets, the base for which is taxed at the cadastral value, in 2018 a rate of 2% is applied.

LLC "Allegro" was formed in 2016, and on its balance sheet, in addition to the sales office (real estate taxed with property tax based on the cadastral value), only movable assets of different depreciation groups (they are taxed in 2018 based on regional legislation at a rate of 1.1%).

According to the accounting data, the residual value of movable assets (the tax on which is determined based on the average value for the reporting period):

• on 01.01.2018: 12 467 132 rubles.
• on 02/01/2018: 11 786 020 rub.
• on 03/01/2018: 11 255 609 rubles.
• on 04/01/2018: 10 897 665 rubles.

Calculation of "property" liabilities of LLC "Allegro" for Q1 2018:

1. Determination of the average asset value:

SSA \u003d (12 467 132 + 11 786 020 + 11 255 609 + 10 897 665) / 4 \u003d 11 601 607 rubles.

1. Calculation of advance payments (AP):

AP \u003d AP k + AP avg \u003d x (KSI x SN ks + SSI x SN av)

AP \u003d ¼ x (45 433 190 x 2% + 11 601 607 x 1.1%) \u003d 259 070 rubles.

LLC Allegro will report on advances to the IFTS in electronic form ─ clause 3 of Art. 80 Tax Code of the Russian Federation ( average headcount more than 100 employees in 2017).

According to the law of the Republic of Tajikistan No. 49-ZRT, 1 month and 5 days from the end of the quarter are given for the transfer of an advance on property tax reporting date for Q1 2018 falls on 05/07/2018.

Title page

Let us briefly recall the basic rules for its design. If you have experience in filling out tax calculations and declarations, you can draw up this sheet by analogy with them. Except for some nuances, which we will now talk about.

Difficulties can be caused by various codes ─ the upper part of the sheet is most saturated with them. The figure below deciphers individual codes that are difficult to fill in the field:

On title page there are several more fields that we will dwell on separately ─ the requirements for filling them out differ for different tax returns and calculations. These fields include "Contact phone number" and "Date":

These fields are not essential (they do not reflect such important calculation indicators as the amount of the advance payment, the benefit code, etc.), however, the legally established rules for filling out this document should not be ignored.

Section 1

This section contains several identical blocks (lines 010-030) for advances calculated for different OKTMO and KBK. Sec. 1 is filled in last (at the final stage of registration of the calculation) and represents the final result of all calculations made in section. 2 and 3:

Section 2

Most companies calculate their "property" liabilities in this section. It includes all the information necessary for calculating advances: about the residual value of assets, codes of benefits, details of the relevant regional regulatory legal acts, etc.

The lines (130, 160, 190) provided for the tax credit code consist of two parts. If in the first part you specify the benefit code, the second part of the line must contain a link to the sub-clause, sub-clause and article of the regional law (which describes the corresponding benefit):

This is what line 130 might look like if your benefit is set by sub. 11.5 clause 7 of Art. 5 regional legal acts.

The information specified in this section is confirmed by the signature of an authorized person of the company (head or representative by proxy) indicating the date of signing.

Section 2.1

It is a continuation of Sec. 2 ─ there are no calculations, no mention of rates and benefits. The section informs the tax authorities about the company's real estate, the tax base for which is the average cost for the period (the amount of the "property" advance for such assets is determined in Section 2):

Section 3

In sect. 3 calculate the "property" liabilities of the company based on the cadastral value of real estate assets:

Adjust the cadastral value of the asset if either you did not own it for all months of the reporting period or you only own part of it.

Example.

PJSC "TanDem" owns half of the shopping center (TC) with a cadastral value of 145 398 766 rubles. On March 2, 2018, PJSC "TanDem" sold its share to LLC "Trading House".

This operation will affect the amount of the advance from both companies as follows:

* PJSC "TanDem" owned the shopping center for 1 full month out of three months of the quarter (when selling, the month is not considered complete and does not participate in the calculation if the right to real estate is transferred to the buyer before the 15th day of the month);

** OOO "Trading House" owned 2 full months out of three months of the quarter (the purchase was made in the first half of the month, therefore this month is considered a full month of ownership and is involved in the calculation)

"Property" advances can be reduced by the amount of the benefit (if regional regulatory legal acts allow it).

If the cadastral value has been revised, the “property” obligations are calculated according to special rules (clarifications are contained in the letter of the Federal Tax Service dated 23.06.2017 No. BS-4-21 /).

And one more important nuance, which should not be forgotten ─ if at the end of the reporting period the company changed its location (but the deadline for submitting the report has not expired), submit the calculation of advances (letter of the Federal Tax Service of 19.04.2017 No. BS-4-21 /):

• to its previous IFTS ─ before the date of the change of location;
• to the new inspection, but with the old OKTMO ─ after changing the address.

A sample of the completed calculation according to the conditions of the above example, see here.

Advance calculation of property tax must be submitted to tax companythat have taxable items on their balance sheets. Let's figure out how and in what form you need to fill out an advance calculation of property tax.

The Federal Tax Service approved the current form for the advance calculation of property tax on March 31, 2017 by order No. ММВ-7-21 / 271.

What the advance payment consists of

The composition of the calculation of advance payments for property tax includes a title page and four sections:

Table 1. Sections of advance calculation of property tax

To ensure that the property tax advance calculation is completed correctly, identify the assets that should be reported and taxed. Also find out:

• are there any benefits in your area;
• check if the rates have changed;
• set up an inspection where you need to report

Rules for filling out the calculation of advance payments

Only one indicator can be given in any line in the columns of advance calculation. If it is absent, put a dash for the entire length of the line.

Show monetary values \u200b\u200bin full rubles. Use arithmetic rounding rules to round non-integer amounts. Amounts less than 50 kopecks should be discarded. Round off values \u200b\u200bover 50 kopecks to the full ruble.

Write text and numbers in cells from left to right. In this case, use capital letters for writing the text. In the cells that are left blank, put dashes.

The FTS prohibits the correction of errors in the advance calculation using corrective and similar means (clauses 1.1, 2.3-2.8 of the Procedure for filling out the calculation of advance payments, approved by order of the FTS dated March 31, 2017 No. MMV-7-21 / 271).

Filling out the cover sheet of the calculation

Start your property tax advance with the title page. Enter all the required details.

Then put in the date for filling. Also, a person who certifies the accuracy and completeness of the calculation data must put his signature.

The director of the company puts his signature and full name. In the section "I confirm the accuracy and completeness of the information specified in this Calculation", in this case, put "1".

The number "2" is provided for the representative. If this is an employee or a third-party individual, then also indicate his full name and type of document confirming the authority (for example, a power of attorney). In the part of the representative - legal entity, indicate his name and the full name of his employee authorized to certify the calculation. It is also required to put the stamp of a legal entity - a representative and provide documents confirming its authority (for example, an agreement).

On the title page of the calculation, handed over at the location of geographically remote objects, indicate the checkpoint assigned to the company at the place of their registration.

You do not need to print on the title page.

Completing Section 2

In section 2, indicate the calculation of the amount of the advance payment for property with a tax base at the average cost.

Moreover, when the categories are different, fill out the section separately for each of them. You can find a complete list of categories and their codes in Appendix 5 and clause 5.2 of Appendix 6 to the FTS order of March 31, 2017 No. ММВ-7-21 / 271 (hereinafter - FTS Order).

In line 010, enter the OKTMO codes by All-Russian classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-st (hereinafter - Rosstandart order).

In lines 020-110, in column 3-4, enter the residual value of taxable objects for the reporting period.

On line 120, put the average property value:

• for the first quarter (the result of dividing the sum of lines 020–050, columns 3 by 4);
• by half a year (the result of dividing the sum of lines 020–080 of columns 3 by 7);
• by 9 months (the result of dividing the sum of lines 020–110 of columns 3 by 10).

When using incentives, fill in line 130. Indicate the tax benefit code and its legal basis (details of the relevant provision of the regional law).

Lines 190 and 200 are for regional tax relief.

So, in the first part of line 190, the benefit code is indicated. In the second - the number, paragraph and subparagraph of the article of the regional law.

Line 200 shows the amount of the benefit that reduces the amount of the advance payment.

Example

Regional authorities have established a privilege in the form of paying 80% of the calculated tax to the budget. The amount is determined by the formula:

On line 210, indicate the residual value of the objects:

• on 01.04 for the calculation for the first quarter;
• 01.07 for half-year calculation;
• 01.09 for calculation for 9 months.

Example

Let's fill in section 2 of the calculation of advances on property tax for the first half of 2018 in the case when there are no benefits.

The firm is located in Tver. It has taxable property, based on its average annual value. In this case, objects are taxed at different rates.

Calculation data:

First page:

Second page:

Section 1 looks like this:

Completion of section 2.1

It contains information on objects, broken down into lines from 010th to 050th. A separate block is filled in for each object:

Completing Section 3

This section provides for filling out a separate sheet for each object. It indicates the lines:

• 001 - property code in accordance with Appendix 5 to the Procedure, approved. By order of the Federal Tax Service;
• 010 - OKTMO code according to the All-Russian classifier, approved By order of Rosstandart;
• 014 - cadastral number of the building;
• 015 - cadastral room number;
• 020 - the cadastral value of the object as of 01.01 of the reporting period.

Fill in line 030 when the property is in shared or joint ownership.

Line 035 - in the case when the premises do not have a cadastral value, but the building does. The indicator will also be needed to fill in lines 020 and 025.

There is a special formula for calculating the share:

Fill in the 040th line when using the benefits for the part of the object with the cadastral value. Indicate the code of benefits in accordance with Appendix 6 to the Procedure, approved. By order of the Federal Tax Service and the details of the regional law.

• 050 - the share of the cadastral value of an object located in several regions (in the form of a correct simple fraction);
• 060 - code 2012400 and details of the regional law;
• 070 - tax rate;
• 080 is the coefficient of the company's ownership of the object.

Calculate it using a special formula:

• 090 - the amount of the advance payment;
• 100 - code 2012500 and details of the regional law;
• 110 - the amount of the benefit.

Completing Section 1

It shows the total amount of the advance payment. Fill in section 1 separately in the part of the tax for payment at the location of the company, its a separate subdivision or a property.

In the 010th line, indicate the OKTMO code according to the All-Russian Classifier, approved. By order of Rosstandart.

In line 020, write in the KBK for property tax.

On line 030, indicate the amount of the tax advance.

Calculate it using the formula:

After completing section 1, put the date of completion on it. You will also need the signature of the director of the company or an authorized person.

Attached files

• Form of advance calculation of property tax.xls
• Example of an advance calculation of property tax.xls

Property tax legislation has changed. We will show you how to calculate the property tax of an organization, how to correctly determine the tax base, how to calculate the property tax at the cadastral value and, finally, what a property tax calculator is and how to use it.

How to calculate corporate property tax

The form for calculating advance payments has changed. Starting from the reporting for the first quarter of 2019, the calculation of property tax in 2019 is provided in the form approved in Appendix No. 4 to the Order of the Federal Tax Service of Russia No. ММВ-7-21 / 271 @ dated March 31, 2017 (as amended on 10/04/2018). Let's figure out how property tax is calculated and what you should pay attention to when calculating.

Tax and reporting periods

The tax period for which the tax on the property of organizations is calculated is a calendar year (clause 1 of article 379 of the Tax Code of the Russian Federation).

The reporting periods of a calendar year depend on tax base (clause 2 of article 379 of the Tax Code of the Russian Federation):

During the established reporting periods in tax authorities calculations for advance payments are provided no later than 30 calendar days from the end date of the corresponding reporting period (clause 2 of article 386 of the Tax Code of the Russian Federation).

Determination of the tax base

When determining the tax base, not all property is included in it. In 2019, only real estate that is accepted for accounting taxpayer and is listed on the balance sheet of the organization. Objects that are not involved in determining the tax base are divided into two groups: exempt and privileged.

Tax exemption

The list of property that is not recognized as an object of taxation is given in paragraph 4 of Art. 374 of the Tax Code of the Russian Federation. For example, land and other objects of nature management ( water bodies and other natural resources) and others.

At the same time, all movable property objects are excluded from the tax base. This innovation is valid from 01.01.2019.

Privileges

Taxpayers have the right to take advantage of the benefits enshrined in paragraph 3 of Art. 56, paragraph 2 of Art. 372 of the Tax Code of the Russian Federation. There are only two types of privileges:

1. Federal benefits that apply throughout the country. This privilege can be used by all taxpayers who meet the stated requirements. Fixed in article 381 of the RF Tax Code.
2. Regional indulgences, which are approved by the authorities of the constituent entities of Russia. Benefit rules apply exclusively within a specific region.

Attention! If an organization applies a regional tax benefit, then it is necessary to follow the legislation of the subject of the Russian Federation.

You can check the current provisions on the official website of the Federal Tax Service. If a specific type of benefit is not approved, abolished, canceled for the corresponding calendar year, then the benefit cannot be used. We'll have to calculate the tax in full.

Preparation for drawing up a calculation

We will distribute all the property recorded on accounts 01 and 03 into 5 groups:

After we have decided on the objects of fixed assets, we will proceed to filling out the calculation.

Calculation of property tax for legal entities

General requirements for filling

Here are some features of filling in advance payments:

1. If there are no indicators in the fields, a dash is inserted The dash is drawn along the entire length of the field.
2. Cost indicators are indicated in full rubles.
3. All sheets indicate the checkpoint and TIN of the organization.

The letter of the Federal Tax Service of Russia dated April 14, 2017 No. BS-4-21 / 7139 @ provides additional clarifications:

• the obligation to certify the declaration with a seal is excluded legal entity;
• excluded the code of the type of economic activity according to the OKVED classifier.

Consider the procedure for filling out the calculation sections (KND 1152028).

Procedure for completing section 1

Section 1 is completed last - the final sheet. It reflects the amount of the advance payment to be paid to the budget at the place of provision. To be filled in in the context of the relevant codes for OKTMO and KBK. Codes must correspond to the following reference books:

• oKTMO code - OK 033-2013 reference book (approved by the Order of the Federal Agency for Technical Regulation and Metrology dated June 14, 2013 No. 159-st);
• KBK - instructions on how to apply budget classification RF (approved by Order of the Ministry of Finance of Russia No. 132n dated 06/08/2018).

The amount of the advance payment is indicated in line 030 of the calculation and is determined by summing the following lines for all sections:

Line 030 \u003d (Section 2: 180 - 200) + (Section 3: 090 - 110).

Procedure for completing section 2

This section reflects the tax base based on the residual value of assets.

To calculate property tax, and for calculating the average annual cost for the period, the residual value recorded on the balance sheet as of the 1st day of each month, starting from January 1, and at the end of the reporting period is included.

The formula for calculating property tax is as follows:

To determine the number of months in the reporting period, the number of months in the period + 1 is taken into account. For example, when calculating the calculation for the first half of the year, the number of months will be 7 \u003d (6 + 1).

The residual value of fixed assets as of the 1st day of each month is reflected in the calculation table (lines 020-110). Column 3 reflects the residual value of real estate, which is recognized as an object of taxation.

For correct filling it is necessary to return to the 5 groups listed in the table above. The tabular part of the calculation indicates objects that are assigned to groups II, IV and V.

Section 2 does not cover tax-exempt real estate.

Procedure for completing section 2.1

Section 2.1 is completed for real estate objects for which the cadastral value has not been determined. Taking into account our groups, these are those that were taken into account in group II. The tax base is the average annual cost.

Attention! Section 2.1 does not indicate real estate objects retired before the end of the reporting period. For example, when filling out the calculation for the first half of the year, section 2.1 is not completed in relation to real estate that was disposed of before July 01.

The value on line 050 corresponds to the residual value of the property as of the 1st day of the month following the month of the end of the previous reporting period. For example, when filling out the calculation for a half-year, the residual value is indicated as of July 01.

Procedure for completing section 3

For each real estate object for which the cadastral value is determined, a separate sheet of section 3 is filled in. Taking into account our groups, these are objects that are accounted for in group I.

Property tax: online calculator

We will briefly explain how to use it and give an example of calculating property tax.

Step 1. In the first window, you can enter the value of the tax rate adopted in your region, if it differs from the standard, or leave the already entered value of 2.2%.

As a result, you will be able to find out the average annual value of the property, the total tax amount, the amount of advance payments and the amount of tax to be paid.

In addition, the calculator will help you see the quarterly and semi-annual payments.

Section 3 of the Calculation is completed in relation to real estate objects, the tax base in respect of which is determined as their cadastral value. You need to fill out this section exactly as many times as there are "cadastral" objects in the organization. At the same time, special regime officials who have such facilities are not exempt from the obligation to pay the "cadastral" tax. Since January 1, 2016, in terms of the procedure for paying property tax in relation to "cadastral" objects, there have been quite significant changes. First of all, they are connected with the fact that the reporting period for the "cadastral" tax is now a quarter. Accordingly, the amount of the advance payment for the "cadastral" tax is calculated as 1/4 of the product of the tax base (cadastral value determined as of January 1, 2016) and the tax rate (Art. 382 of the Tax Code). Thus introduced new order calculation of the "cadastral" tax in the case when the right to the object, and, accordingly, and the obligation to pay the "cadastral" tax arose (lost) in the middle of the tax period. In such cases, a special coefficient is applied when calculating the advance tax payment. It is defined as the ratio of the number of full months during which these real estate objects were owned by the taxpayer to the number of months in the tax (reporting) period. And from January 1, 2016, the month of occurrence or termination of ownership in the tax (reporting) period for the "cadastral" real estate object is recognized as complete in the following cases:

• if the specified right arose before the 15th day of the relevant month inclusive;
• when the said right is terminated after the 15th day of the respective month.

In turn, the month of occurrence or termination of ownership of the "cadastral" real estate is not taken into account when determining the special coefficient, if it arose after the 15th day of the corresponding month or was terminated before the 15th day of the corresponding month inclusive.

The specified special coefficient is reflected in line 080 section. 3 Calculations. And since the reporting period for "cadastral" property is a quarter, the denominator of this fraction will always be "3". That is, the special coefficient can take on the values \u200b\u200b1/3 or 2/3 (3/3, or 1, they do not put in line 080 - if during the reporting period the ownership of the object belonged to the taxpayer for all three months of the quarter; then in this line we simply put dashes ). It should also be borne in mind that the parties to the contract for the sale and purchase of a "cadastral" object calculate the tax in respect of this real estate in a manner that depends precisely on the moment of occurrence (loss) of ownership of the object. And, as indicated by the Ministry of Finance in the Letter of February 2, 2016 N 03-05-04-01 / 4770, in the absence of the buyer-asset holder of the ownership right to the real estate object included in the corresponding list under Art. 378.2 of the Code, the seller - the owner of the immovable property is recognized as a taxpayer.