Property tax calculation: three misconceptions. Organization property tax New form of property tax advances

Most organizations must pay property tax. Since the tax is regional, the rates will depend on where the company is registered. Below we will consider the main points that are important to pay attention to when calculating and paying.

All the nuances concerning the analyzed tax are enshrined in Ch. 30 of the Tax Code of the Russian Federation.

Who pays property tax

Organizations in Russia are charged with the obligation to pay tax if three conditions are simultaneously met:

• there is real estate on the balance sheet;
• this property is recorded on accounts 01 "Fixed assets" or 03 "Profitable investments in material assets";
• available property is recognized as an object of taxation on the grounds specified in Art. 374 of the Tax Code of the Russian Federation.

Please note that from 2019 the tax on movable property has been abolished!

Foreign companies with representative offices in Russia, in addition to the conditions described, pay tax upon receipt of property under a concession agreement.

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

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

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Tax base and payment calculation formula

The tax base for property tax is its average annual value.

In turn, the average annual value \u003d (total residual value of the property on the 1st day of each month + residual value as of December 31) / 13.

Calculation example. Compass LLC has been on the service market for 8 years. During this time, the Company purchased various fixed assets that help to carry out activities. Part of the property is still depreciated and is considered taxable. In addition, the company purchased new equipment on 04.07.2018. The region applies a rate of 2.2%. The accountant, filling out the declaration for the past year, used the following data:

Let's calculate the average annual cost: (100 + 95 + 90 + 85 + 80 + 75 +70 + 234 + 207 +191 + 174 + 146 + 118) / 13 x 1000 \u003d 128,077 rubles.

Annual tax \u003d 128,077 x 2.2% \u003d 2,818 rubles. (provided that the organization does not pay advances).

If reporting periods for property tax are set in the region where the company is registered, advance payments must be calculated. Suppose that in the proposed example, in addition to tax, it is required to calculate the amount of the advance for all reporting periods.

The average cost of taxable objects for the I quarter \u003d (100 + 95 + 90 + 85) / 4 x 1000 \u003d 92,500 rubles.

Property tax rate in 2019

On a general basis, legal entities calculate property tax based on a rate of 2.2% (Article 380 of the Tax Code of the Russian Federation).

Regions have the right to approve their tax rates, provided that they do not exceed 2.2%. Also, the subjects of the Russian Federation can introduce differentiated rates, which depend on the category of the payer.

Before proceeding with the calculation of property tax, you need to clarify the rate in force in the region.

Procedure and Terms of Tax Payment

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

The reporting periods are the first quarter, six months and 9 months.

If the tax is calculated according to cadastral value, it is necessary to report on a quarterly basis.

Regional authorities may decide not to set reporting periods, then they will have to pay tax and report only once a year.

At the end of the year, property tax is paid, at the end of the reporting periods - advance payments.

The Federal Tax Service has allowed companies to submit a property tax calculation under a new form. But does your company need it? In the article you will find the answer to this question and read about three common misconceptions about the report.

Property calculation: what form to hand over

Colleagues decided that the property tax calculation for six months of property tax should be submitted only in a new form. But the company has the right to independently choose which form of property tax calculation it will fill out:

• old (approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11 / 895);
• or a new one (approved by order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21 / 271).

Organizations are required to apply the new calculation form from the submission of the declaration for 2017. But the FTS allowed it to be submitted starting from the reporting for the first quarter of 2017 (letter dated April 14, 2017 No. BS-4-21 / 7139). You can submit a new form for the first time in any period of 2017. That is, if you sent the old form for the first quarter, then for half a year you have the right to draw up a calculation of property tax using a new one.

It is not necessary to update the accounting software for the new form to appear. The changes in the calculation are specific and relate to companies that have railways. For them, a special line was added with the Cd coefficient in the second section. If your program generates a property tax calculation in the old form, then the tax authorities will accept it. If in a new one, hand it over. Just keep in mind that then you will need to take the specified items for half a year on a new form.

Misconception about movable property

Include the value of movable property that belongs to the first or second depreciation groups in line 210 of section 2 of the calculation of advances on property tax. You did this before, when you filled out the old form (approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11 / 895). The filling procedure remains the same.

In line 210, the company indicates the residual value of all fixed assets. The exception is assets that are not taxable items from the closed list. It includes property from subparagraphs 1-7 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation. For example, these are land plots water bodies, natural resources, ships and icebreakers, objects of cultural heritage of federal significance.

Property from the first and second depreciation groups is also not classified as objects of taxation. But it is not on the closed list (subparagraph 8, paragraph 4 of Art. 374 of the Tax Code of the Russian Federation, subparagraph 13 of paragraph 5.3 of Chapter V of the Procedure, approved in Appendix 6 to the order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7- 21/271). This means that the residual value of such objects as of July 1, 2017 must be shown in line 210 of section 2. The amount in this line is for reference and does not participate in the tax calculation.

It is not necessary to reflect the residual value of property from the first and second depreciation groups in the calculation of advances on property tax for the six months in columns 3 and 4 on lines 020-080. After all, such property is not subject to taxation. They do not include it in lines 120 and 140 (subparagraphs 3, 4, 6 of clause 5.3 of Chapter V of the Order, approved in Appendix 6 to Order No. ММВ-7-21 / 271).

Example 1:

How to show the assets of the first and second groups in the calculation of advances on property tax for the six months.

• property from the first and second depreciation groups - 52,500 rubles;
• taxable property - 640,300 rubles;
• including preferential assets - 85 450 rubles.

The total cost of all fixed assets is 692,800 rubles. (52 500 + + 640 300). The accountant of LLC Alpha will show this amount in line 210 of section 2 of the calculation of property tax for the six months.

The accountant will fill in lines 020-080, 120 and 140 without taking into account the value of property from the first and second depreciation groups.

Property tax calculation: property sold

The new section 2.1 of the calculation is filled out only if the company as of July 1 has buildings, the tax on which is calculated from the average annual cost (clause 6.1 of Chapter VI of the Procedure, approved in Appendix 6 to the order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ- 7-21 / 271).

The section includes information about the real estate, the advance payment for which was calculated in section 2. But there is an exception: if the property as of July 1 is no longer on the balance sheet, then it is not necessary to include it in the section for half a year. For example, the property was sold in June. And it doesn't matter what's in reporting period it was on the balance sheet (clause 6.3, Chapter VI of the Procedure, approved in Appendix 6 to Order No. ММВ-7-21 / 271).

In the new section, enter the cadastral number of the object in line 010 and the conditional number according to the Unified State Register of Real Estate (USRN) - in line 020. If these numbers are available. When there is no data, fill in line 030. In it, give the inventory number assigned by the BTI. To find out, you can send a request to the BTI.

The Federal Tax Service explained to us that it is impossible to leave all three lines blank. If you do not know any of the numbers, then put the one under which the property is listed in the company.

In line 040, indicate the property code according to OKOF (approved by order of Rosstandart dated December 12, 2014 No. 2018-st). And on line 050 - the residual value as of July 1.

Example 2:

How to complete section 2.1 of the new calculation of advances for property tax for the half of 2017.

In the first half of the year, Alpha LLC had two buildings, on which the tax was calculated from the average annual cost. The residual value of the first on July 1 is 2,500,000 rubles, and the second was sold and written off from the balance sheet on May 16.

The Alpha LLC accountant will complete section 2.1 of the half-year calculation only for the first object. The second in the section will not show, since as of July 1, the property is no longer on the balance sheet.

Cadastral value tax calculated as property tax

If the ownership of the property passed before the 15th day of the month inclusive, the buyer considers it complete and includes it in the calculation of the advance. If after the 15th, then the month is not taken into account. The opposite is true for the seller. That is, if the ownership passed after the 15th, then the seller will pay the tax for that month. If up to the 15th inclusive - the buyer.

The seller, OOO Alpha, signed a sale and purchase agreement for the building with the buyer, OOO Vega on May 10, and the title passed to the buyer on May 19. The building is subject to property tax based on the cadastral value. The property tax rate is 1.8 percent. The cadastral value of the building as of January 1, 2017 is 10,000,000 rubles.

The seller will include May in the tax calculation, as title passed after the 15th. For the II quarter of 2017, the advance will be 30,000 rubles. (RUB 10,000,000 × 1/4 × 1.8% × 2 months: 3 months). In section 3, on line 080, the accountant will put 2/3.

1. On the balance sheet there is movable (the date of posting before 2013 or is not included in 1 and 2 depreciation groups) and / or real estate;
2. This property is recorded on accounts 01 "Fixed assets" or 03 "Profitable investments in material assets";
3. This property is recognized as an object of taxation in accordance with Art. 374 of the Tax Code of the Russian Federation.

Foreign organizations with representative offices in Russia pay tax upon receipt of property under a concession agreement.

Who does not pay tax

Organizations that organize the XXII Olympic Winter Games and the XI Paralympic Winter Games 2014 in Sochi do not pay tax. Not recognized as taxpayers by FIFA, confederations, national football associations, the organizing committee "Russia-2018".

Are not subject to taxation:

1. Land plots and other objects of nature management.
2. Property belonging to federal executive bodies on the basis of the right of operational management.
3. Objects of the cultural heritage of the peoples of the Russian Federation; nuclear installations used for scientific purposes; icebreakers, nuclear powered ships and nuclear maintenance ships; space objects; ships registered in the Russian International Register of Ships; fixed assets included in 1 and 2 depreciation group.

The tax base is calculated in two ways:

1. The tax base is defined as the average annual value;
2. The tax base is determined by the cadastral value as of January 1 (in terms of objects).

Property tax is paid for fixed assets that are in conservation. The absence of state registration of fixed assets also does not exempt from paying tax.

Taxable period. Reporting period

The reporting periods are: 1st quarter, 1st half, 9 months. The tax period is a year. Local authorities, when establishing a tax, may not set reporting periods.

From January 1, 2016, the reporting periods for calculating tax based on the cadastral value are: 1st quarter, 2nd quarter, 3rd quarter

Tax rate

Tax rates are set by the constituent entities of the Russian Federation independently, but not higher than 2.2 percent.

Tax rates in relation to:

1. railway tracks of general use,
2. main pipelines,
3. power transmission lines,
4. structures that are an integral technological part of these facilities are established by the laws of the subjects, but not higher than the following values:
1.in 2015 - 1.0 percent,
2.in 2016 - 1.3 percent,
3.in 2017 - 1.6 percent,
4.In 2018 - 1.9 percent.

When calculating the tax base from the cadastral value, the rates established by the laws of the subjects should not exceed:

1.in 2014 - 1.5%
2.in 2015 - 1.7%

For other subjects of the Russian Federation:

1.in 2014 - 1.0%
2.in 2015 - 1.5%
3.in 2016 and subsequent years - 2%

You can get information about rates and benefits in your region on the electronic service: service "Reference information on rates and benefits for property taxes" on the tax website.

Procedure and terms for payment of tax and advance payments for property tax

Tax and tax advances are subject to payment in the manner and terms established by the laws of the constituent entities of the Russian Federation. In each subject, these terms may be different. So in Moscow, the payment deadline is set no later than 30 calendar days from the date of the end of the reporting period. And in the Vladimir region - no later than the 10th day of the month following the reporting period. During the tax period, taxpayers pay tax advances, unless the law of the subject provides for the payment of tax only after the end of the tax period. Russian organizations pay tax and advances at their location.

Foreign organizations with permanent establishments pay payments at the place of registration of the representations.

In respect of objects determined by cadastral value, tax and advances are paid by foreign organizations to the budget at the location of the property:

1.in 2014 - 1.0%
2.in 2015 - 1.5%
3.in 2016 and subsequent years - 2%

Calculation of the tax base at the average annual cost

Average annual value \u003d (total property value as of the 1st of each month + residual value as of December 31st) / 13

The tax base is determined separately for the following property:

1. property of a foreign organization at the place of registration with the tax authorities of its permanent establishment;
2. in relation to the property of each separate division of the organization with a separate balance sheet;
3. in relation to each real estate object, outside the location of the organization, a separate division of the organization with a separate balance sheet, or a permanent establishment of a foreign organization;
4.in relation to property included in Unified system gas supply in accordance with Federal Law No. 69-FZ "On Gas Supply in the Russian Federation";
5. in relation to property, the tax base in respect of which is determined as its cadastral value;
6. in relation to property taxed at different tax rates.

Initial data for calculating the balance:

The average annual cost is

(13000 + 25000 + 21000 + 550,000 + 400000 + 450,000 + 500000 + 750,000 + + 800000 + 700000 + 650,000 + 600000 + 550,000) / (12 + 1) \u003d 462231 rubles.

If advance payments are not established in the region, then the amount of tax to be paid for 2015 at a tax rate of 2.2% will be:

RUB 10169 (462231 * 2.2%)

If reporting periods for the tax have been established in the region, then it is necessary to determine the amount of advance payments for each reporting period: 1 quarter, 1 half of the year, 9 months. 2015

The average cost of taxable objects for the 1st quarter. (13000 + 25000 + 21000 + 550,000) / (3 + 1) \u003d 152,250 rubles. According to Article 382 of the Tax Code of the Russian Federation advance payment equals 1/4 of the average cost for the reporting period multiplied by the rate.

Advance payment for the I quarter \u003d 152,250 * 1/4 * 2.2% \u003d 837 rubles.

The calculation of the payment for the 1st half of the year is done in the same way.

Average cost for 1 half of the year \u003d (13000 + 25000 + 21000 + 550,000 + 400000 + 450,000 + 500000) / 7 \u003d 279857 rubles.

Advance payment for 1 half of the year \u003d 279857 * 1/4 * 2.2% \u003d 1539 rubles.

Average cost for 9 months \u003d (13,000 + 25,000 + 21,000 + 550,000 + 400,000 + 450,000 + 500,000 + 750,000 + 800,000 + 700,000) / 10 \u003d 420,900 rubles. Advance payment for 9 months \u003d 420 900 * 1/4 * 2.2% \u003d 2315 rubles.

The annual tax is payable after deducting all advance payments.

Tax for 2015 payable to the budget \u003d (10169– (837 + 1539 + 2315)) \u003d 5478 rubles.

Organizations pay tax on the cadastral value of property, provided:

1. Introduction by the region of the tax on the cadastral value;
2. That the objects belonging to the organization are included in the List of property taxed with cadastral value.

In 2017, more than 30 regions of the Russian Federation introduced the Payment from the cadastral value. Objects can be:

1. business and shopping centers;
2. non-residential premises for the placement of offices, retail facilities, public catering and consumer services;
3. real estate objects of foreign organizations that do not carry out activities through permanent missions;
4. residential properties not accounted for on the balance sheet as fixed assets.

The regional authorities can provide benefits for such facilities, for example, prescribe an area limit. The list of property is published on the official website of the region until January 1 of the year from which such a tax is introduced.

Calculation of property tax from the cadastral value

The tax amount for the year is calculated using the formula:
CH \u003d KSZ * NS * K,
where, СН - the amount of tax,
KSZ - the cadastral value of the building,
NS - tax rate,
K is the ratio of the number of months during which the organization owned the building to the number of months in the reporting period.

If the law of a constituent entity of the Russian Federation establishes quarterly advance payments, then the advance payment is equal to 1/4 of the tax amount calculated above.

Tax return

The deadline for submitting the declaration is set until March 30 of the year following the expired tax period.

Declaration form KND-1152026.

If interim reporting periods are adopted in the regions, then calculations for advance payments are submitted within 30 calendar days from the end of the reporting period - no later than April 30, July 30 and October 30. The tax calculation for the advance payment of the property tax of organizations is submitted in the form of KND-1152028.

Declarations are submitted at the location of the organization, at the location of each of its separate divisions with a separate balance sheet, as well as in special cases at the location of each property. If the organization is categorized the largest taxpayers, then she submits declarations to the tax authority at the place of registration.

Where to pay property tax

Property tax is paid where the declaration is submitted. KBK can be found on the FTS website.

What changes in tax are expected in 2017

The changes will affect the taxation of objects with cadastral value. So the area of \u200b\u200bdetached buildings subject to the tax will decrease from 2,000 square meters to 1,000 square meters. m.

As for the tax rates, they are supposed to be reduced.

As for the list of objects, it can be expanded or reduced by decision of local legislation.

From January 1, 2017, the legislation will change towards an increase in benefits, in particular, the exception for machines manufactured starting from January 1, 2013 will apply to all organizations, regardless of how they acquired them: during reorganization, liquidation of legal entities, regardless of from whom you purchased.

Time will tell what will happen as a result of the proposed changes. Perhaps, the tax burden will increase by expanding the list of objects estimated from the cadastral value. The main goal of such changes in the tax system of the country has always been, is and will be filling the state budget, and eliminating loopholes in non-fulfillment of tax obligations.

According to Article 381 of the Tax Code of the Russian Federation, the following are exempt from taxation:

1. Organizations and penitentiary system, religious organizations - in relation to property used in their main activities;
2. organizations - participants of free economic zones within ten years from the month following the month of registration of the specified property;
3. All-Russian public organizations of disabled people, in which disabled people account for at least 80%, in relation to property used in statutory activities; organizations established by them with a share of at least 50% of the average number of disabled persons. All-Russian public organizations of disabled people - in relation to property used in educational, cultural, health-improving, sports, scientific, informational and other purposes of social protection and rehabilitation of disabled people;
4. Organizations producing pharmaceutical products - in relation to the property used by them for the production of veterinary immunobiological preparations intended to combat epidemics and epizootics;
5. organizations - in relation to federal public highways and structures that are their integral technological part. The list of property related to the specified objects is approved by the Government of the Russian Federation;
6. property of specialized prosthetic and orthopedic enterprises;
7. property of the bar associations, law offices and legal consultations;
8. property of organizations that have been assigned the status of state research centers;
9. Organizations recognized by management companies and project participants in the field of research and development in accordance with the Federal Law "On the Skolkovo Innovation Center" 10) organizations - in relation to newly commissioned facilities with high energy efficiency - within three years from the date of putting on accounting of the specified property;
10. shipbuilding organizations in a special economic zone - in respect of property recorded on their balance sheets, intended for the construction and repair of ships, within ten years from the date of registration in the special economic zone;
11. organizations recognized as management companies of special economic zones within ten years from the month following the month of registration of the specified property;
12. organizations - in relation to property located in the internal sea waters of the Russian Federation, in the territorial sea of \u200b\u200bthe Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation or in the Russian part of the seabed of the Caspian Sea;
13.organizations - in relation to movable property registered as fixed assets from January 1, 2013, with the exception of the following movable property registered as a result of: reorganization or liquidation legal entities; transfers, including acquisition, of property between persons recognized as interdependent in accordance with the provisions of paragraph 2 of Article 105.1 of this Code.

Since 2015 - movable property accepted for accounting after January 1, 2013 is shown in the reporting in the “benefits” section. Previously, it was not included in the reporting, as it was exempt from taxation.

KBK property tax 2017 for organizations

KBK for payment of penalty interest on property tax for legal entities and organizations:

KBK for payment of property tax for individuals:

KBK for payment of penalty interest on property tax for individuals:

The tax on the ownership of certain property is paid by individuals and organizations. The calculation of this tax is made by the supervisory authority and sends a notification according to which the tax must be paid strictly within the specified period.

The Tax Code introduced new rules for calculating property tax, effective from January 1, 2017: its cadastral value is taken as the tax base. That is, the more expensive the housing, the less profitable the owners will have it, because they will have to pay a tax that differs from the usual tens of times.

Benefits have been retained, but only for 1 of the properties of each type provided.

If your property contains objects subject to preferential taxation, and you did not indicate them in the declaration (you did not choose which of the objects will be the basis for the preferential tax rate), then the tax authority will make a choice itself in favor of the largest one for calculation.

The law provides for some relief in favor of the payer: to calculate the tax base, the total cadastral value of the property can be reduced:

For room owners - at a cost of 10 sq.m. such housing;
apartment owners will deduct the cost of 20 sq.m .;
the cadastral assessment of a residential building for tax payment can be reduced by the cost of 50 sq.m.

If, after deductions, it turns out that the value of the property is negative, the tax base is taken as 0.

The regional authorities of Moscow, St. Petersburg and Sevastopol have the right to increase tax deductions and establish regional benefits.

You can clarify the cadastral value of any property on the Rosreestr website.

Choosing the right KBK

When choosing a budget, into which the amount of tax on your real estate objects will be transferred, it is guided by a regional basis.

Here is a division into the following groups:

Federal cities (Moscow, St. Petersburg and Sevastopol);
Borders of urban districts;
Borders of inter-settlement territories;
Borders of settlements.

Features of KBK for organizations

Organizations pay income tax depending on whether their property is included in the Unified Gas Supply System or not.

Calculation of corporate property tax in 2017

How is it calculated:

Determine the property subject to the levy;
check if the benefits are applicable;
find a base;
find out at what rate to count;
calculate the payment to be credited to the budget.

The taxable base is the cadastral valuation of the object. To determine the payment amount, you need to multiply the base by the rate.

Example. The cadastral appraisal of real estate corresponds to 6,500,000 rubles, in the subject there is a 1.9% rate. It turns out that the company will need to pay 123,500 rubles (6,500,000 * 1.9%). You can calculate the tax for the first quarter using the formula:

Property tax on residual value \u003d Average price of fixed assets for the reporting period * Rate / 4, or:

Property tax according to the cadastre \u003d Cadastral valuation of the object * Tax rate / 4 It should be noted that in 2017 amendments to the tax legislation begin to operate (Law No. 401 of November 30, 2016). The revised cadastral estimate will now be used to calculate the levy, starting from the period in which it was incorrectly derived.

Real estate tax according to the cadastre can be recalculated regardless of the nature of the error (technical error, registry inconsistency in the USRN, methodological inaccuracy as a result of cadastral valuation, etc.) and the status of the body that made a mistake (Rosreestr, budget organizations that determine the cadastral price, etc. .).

What rates are used

The maximum allowable rate is specified in the Tax Code - 2.2%. The cadastral valuation rate cannot exceed 2%, in the regions these values \u200b\u200bvary. For example, in Moscow, the rate for cadastral objects is 1.3% (for some of them, a coefficient of 0.1 is applicable). This information is contained in the beginning of Article 380 of the tax legislation, as well as in Articles 2-3 of the Law of the City of Moscow No. 64.

The rates for gas trunkline facilities and buildings that are their technological component, points for gas production, production and storage of helium are 0%. A complete list of such property is given in the Government Decree No. 2188r dated October 19, 2016.

Example. The capital firm has an office building in the center of Moscow. The cadastral value of the structure as of 01.01.2017 is 693,045,861 rubles.

For the first three months of 2017, the amount of deductions will be:

693,045,861 rubles * 1.3% / 4 \u003d 2,252,399 rubles.

If an organization has acquired or sold an object within one year, the tax is calculated with a coefficient (paragraph 5 of Article 381). It is the ratio of the number of whole months when the firm owned real estate to the number of months in a year, ie, to 12. A month is taken as a full one, if the property was owned before the 15th day (including this day), later a month is not taken into account. This rule is established by Federal Law No. 396 and has been applied since the beginning of 2016.

Example. The firm sold the office space in February 2017. The new owner registered the rights on February 6. The coefficient for calculating the tax for the selling company will be 1/12 (only January is taken into account).

Thus, the tax will be calculated using the formula:

Tax amount for less than full year of ownership \u003d Taxable base * Rate * 1/12

Property tax incentives for organizations in 2017

Also, benefits can be established by the laws of the constituent entities of the Russian Federation (clause 2 of article 372 of the Tax Code of the Russian Federation). It can also be benefits, for example, in the form of a reduced tax rate or, say, in the form of a decrease in the amount of tax payable to the budget.

At the federal level, exempt from tax (Article 381 of the Tax Code of the Russian Federation):

Organizations of the penitentiary system - in terms of property used to fulfill the duties assigned to them;
religious organizations - in terms of property used for conducting religious activities;
all-Russian public organizations of disabled people, if disabled people and their legal representatives make up at least 80% of all members of society - in terms of property used for conducting statutory activities;
property of specialized prosthetic and orthopedic enterprises;
property of bar associations, law offices and legal consultations;
property of organizations with the status of state scientific centers, assigned in the appropriate order (approved by the Decree of the President of the Russian Federation N 939);
other.
Even if an organization has the right to apply benefits (federal or regional), it must still submit to the IFTS a property tax declaration (approved by Order of the Federal Tax Service of Russia N ММВ-7-11 / 895). And also the calculation of an advance payment, if the law of the constituent entity of the Russian Federation establishes reporting periods for this tax (clause 2.3 of article 379, clause 1.2 of article 386 of the Tax Code of the Russian Federation). And the fact that the organization applies the exemption, of course, should be reflected in the reporting.

Tax incentive codes for corporate property tax

Property tax exemptions are coded for tax return purposes. The codes themselves are listed in Appendix No. 6 to the Procedure for completing the declaration. The codes corresponding to the benefit, depending on the form in which it is provided (exemption of certain property, preferential rate, reduction of the tax amount), are indicated in the declaration in the lines:

160, 200 or 240 of section 2, in which tax is calculated based on book value property;
040, 070 or 120 of section 3, in which the tax is calculated based on the cadastral value of the property.

In practice, questions often arise about the tax benefit code 2010257, which by the way is not named in Appendix No. 6. But this is understandable.

Code 2010257 corresponds to property tax exemptions for the movable property of a company registered from 01.01.2013 as a fixed asset (from the 3-10th depreciation groups), except for property registered following the results of reorganization or liquidation of organizations, or received from an interdependent person (clause 25 of article 381 of the Tax Code of the Russian Federation). This rule has been in effect since 2015. However, the corresponding changes were not made to the declaration. As a result, the FTS simply issued clarifications that when applying this privilege, this code must be indicated in the declaration (Letter of the FTS N BS-4-11 / 25774 @).

From January 1, 2018, this benefit is established by the regional authorities. If the region has adopted the law, then in 2018 movable property younger than 2013 is also taxed like the old one.

The deputies on November 15 determined that the subjects of the Russian Federation can set a tax rate of no more than 1.1%.

The definition of movable and immovable property is given in article 130 of the Civil Code of the Russian Federation.

Immovable things (real estate, real estate) include land plots, subsoil plots and everything that is firmly connected with the land, that is, objects, the movement of which is impossible without disproportionate damage to their purpose, including buildings, structures, objects of construction in progress.

Immovable property also includes aircraft and sea vessels subject to state registration, inland navigation vessels, and space objects. Other property may also be classified as immovable by law.

Items not related to real estate, including money and securitiesare recognized as movable property. Registration of rights to movable things is not required, except for the cases specified in the law.

It follows from Article 374 of the Tax Code of the Russian Federation that the object of taxation on property is determined in accordance with Article 130 of the Civil Code of the Russian Federation. So that the objects of taxation for Russian organizations are movable and immovable property (including property transferred for temporary possession, for use, disposal, trust management, entered into a joint activity or received under a concession agreement), recorded on the balance sheet as objects of the main funds in the manner established for maintaining accountingunless otherwise provided by Articles 378, 378.1 and 378.2 of the Tax Code of the Russian Federation. For example, these are cars, equipment and other movable property.

At the same time, land plots are not recognized as an object of taxation by property tax. Also, items of fixed assets included in the first or second depreciation group are not recognized as a court object.

Real estate is anything that is firmly connected to the land. Capital buildings, factories, houses, factories, etc. Also, the law refers to real estate inland navigation vessels and space objects.

Movable property - everything that does not belong to real estate, these are securities, money, cars, etc.

The tax is paid by organizations in relation to movable property. An exception was made only for small businesses - payers of the STS and UTII.

Recall that simplified taxpayers are exempted from paying property tax (except for objects that are included in the cadastral lists of regions). Therefore, small business may not worry yet.

The simplified people will not pay property tax on cars, equipment and other movable property. Since 2018, each region decides for itself whether to provide an exemption for movable property. If the region does not adopt its law on benefits, then in 2018 firms will pay tax on movable property taken into account after January 1, 2013 at a rate of 1.1 percent. The rules on regional benefits do not apply to simplified persons, since they are exempt from tax on all movable property (clauses 2-3, article 346.11 of the Tax Code of the Russian Federation).

Simplifiers pay property tax only on the cadastral value of real estate - retail and business facilities, residential premises, which the company does not include in fixed assets.

See the benefits by region in the table below. If there is no region in the table, then you need to pay tax on movable property.

From 2018, the company will be able to avoid paying tax on movable property only if this right is prescribed in the law of the subject of the Russian Federation. Check if your region is listed in the table below. If it is not there, the company must, from 2018, pay property tax for movable assets that it has registered since January 1, 2013.

The tax on movable property has been in effect since 2018 (except for the benefits indicated in the table below):

Republic of Adygea (Adygea), Republic of Altai, Republic of Bashkortostan, Republic of Buryatia, Republic of Dagestan, Republic of Ingushetia, Kabardino-Balkar Republic, Republic of Kalmykia, Karachay-Cherkess Republic, Republic of Karelia, Republic of Komi, Republic of Crimea, Republic of Mari El, Republic of Mordovia, Republic of Sakha (Yakutia), Republic of North Ossetia - Alania, Republic of Tatarstan (Tatarstan), Republic of Tyva, Udmurt Republic, Republic of Khakassia, Chechen Republic, Chuvash Republic - Chuvashia;
Altai Territory, Trans-Baikal Territory, Kamchatka Territory, Krasnodar Territory, Krasnoyarsk Territory, Perm Territory, Primorsky Territory, Stavropol Territory, Khabarovsk Territory; Amur Region, Arkhangelsk Region, Astrakhan Region, Belgorod Region, Bryansk Region, Vladimir Region, Volgograd Region, Vologda Region, Voronezh Region, Ivanovo Region, Irkutsk Region, Kaliningrad Region, Kaluga Region, Kemerovo Region, Kirov Region, Kostroma Region, Kurgan Region , Kursk Region, Leningrad Region, Lipetsk Region, Magadan Region, Moscow Region, Murmansk Region, Nizhny Novgorod Region, Novgorod Region, Novosibirsk Region, Omsk Region, Orenburg Region, Oryol Region, Penza Region, Pskov Region, Rostov Region, Ryazan Region, Samara region, Saratov region, Sakhalin region, Sverdlovsk region, Smolensk region, Tambov region, Tver region, Tomsk region, Tula region, Tyumen region, Ulyanovsk region, Chelyabinsk region, Yaroslavl region;
Moscow, St. Petersburg, Sevastopol;
Jewish Autonomous Region; Nenets Autonomous Okrug, Khanty-Mansi Autonomous Okrug - Yugra, Chukotka Autonomous Okrug, Yamalo-Nenets Autonomous Okrug.

List of regions where property tax incentives have been introduced since 2018 (updated on 10.01.2018, all laws have been adopted).

This table contains a list of regions where benefits have been introduced. If the region is not listed in the table, then the company must pay property tax.

Legal entity property tax in 2018

Until 2018, legal entities were exempted from paying tax on movable property for facilities commissioned after January 1, 2013. However, on January 1, 2018, a new Federal Law of 27.11.17 No. 335-FZ came into force, according to which the federal tax exemption for movable objects belonging to organizations has been canceled from this year. Read more about the tax on movable property of organizations from 2018 onwards.

Since January 1, 2018, according to the new edition of Articles 380 and 381.1 of the Tax Code of the Russian Federation, the tax exemption on movable property of organizations is no longer applied. That is, in fact, this means the return of the tax on movable property in Russia.

Who pays the tax. The tax must be paid by all organizations - owners of movable property, which apply the general taxation system. At the same time, the authorities of each region of Russia are endowed with the right to independently determine whether to provide legal entities with a tax benefit on movable property or not, that is, they can exempt organizations from paying property tax. The code on this matter now directly states:

The law of the constituent entity of the Russian Federation in relation to the property specified in paragraph 25 of Article 381 of the Tax Code of the Russian Federation, from the date of issue of which no more than 3 years have passed, as well as property classified by the law of the constituent entity of the Russian Federation as innovative high-performance equipment, additional tax benefits may be established up to the full exemption of such property from taxation.

At the same time, Article 381.1 of the Tax Code of the Russian Federation fixed the right of regions to introduce tax incentives for movable property, from the date of issue of which no more than 3 years have passed, as well as for innovative, highly efficient equipment. The parameters and conditions of benefits are not defined.

Small business representatives working on the simplified taxation system (STS) and the system in the form of a single imputed income tax (UTII) do not pay tax on movable property. Simplified people are exempt from paying tax on all movable property (clauses 2-3 of Art. 346.11 of the Tax Code of the Russian Federation). Simplified taxpayers pay tax only on property tax on real estate, the tax base for which is determined as the cadastral value. The obligation to pay property tax to the USN was established by Federal Law No. 52-FZ. The object of taxation for the simplified tax system is all immovable property that has a cadastral value at the beginning of the tax period. Such property includes shopping and business centers, premises in them.

What movable property is taxed. It follows from Article 374 of the Tax Code of the Russian Federation that the object of taxation on property is determined in accordance with Article 130 of the Civil Code of the Russian Federation. The objects of taxation for Russian organizations are movable and immovable property. If real estate is all property that is associated with a land plot, then movable property is something that does not belong to real estate (production equipment, vehicles, securities, business shares, communication lines, etc.).

In 2018, the maximum tax rate on movable property should not exceed 1.1%. (clause 3.3 of article 380 of the Tax Code of the Russian Federation). Since 2019, the maximum value that can be set by local law is 2.2%, which is double that.

The authorities of the subject can completely exempt property from tax or approve reduced rates up to 1.1% (clause 3.3 of article 380 of the Tax Code). For example, there is an exemption in the Moscow region (Law of the Moscow Region dated 03.10.17 No. 159/2017-OZ). Reduced rates are in effect in the Tula and Tyumen regions - 0.55% (Law of the Tula region of November 30, 17 No. 82-ZTO, the Tyumen Region Law of October 24, 17, No. 74).

It remained unclear how to pay the tax if the regional authorities had not passed a law at all with the tax rate on movable property. The Federal Tax Service, in a letter dated 20.12.17 No. BS-19-21 / 327, explained that if this is so, then in 2018 the tax on movable property must be paid at the rate of 1.1% (clause 4 of Article 380 of the Tax Code). This applies to cases when the regional authorities did not extend the privilege and did not approve other rates.

Apply the 1.1% rate to both new fixed assets, which you will register in 2018, and to old ones, which have been recorded on the balance sheet since 2013.

The regional authorities have the right to pass a law on the benefit later and establish it retroactively, from January 1. If the law improves the position of taxpayers, it may be retroactive. This means that the companies will have the right to return the previously paid tax. Therefore, keep track of information in official sources. Perhaps the regional authorities have already passed the law.

What decisions have been made in the regions, see the table below. For example, in the Lipetsk region, the tax exemption was retained in full, and in the Tula region, the rate was reduced by half.

If you have not found your region, then the issue of the benefit has not yet been resolved, so you have to pay tax on “preferential” property for 2018 at a rate of 1.1%. Changes are still possible. We'll let you know about them - stay tuned.

Since January 1, 2018, as we have already noted, the decision on exemption from tax on movable property of organizations is made by regional authorities. According to the provisions of Federal Law No. 335-FZ of November 27, 2017, a constituent entity of the Russian Federation has the right to issue a law on the application of tax incentives on movable objects on its territory. If there is no such law, the rates for movable property cannot exceed 1.1% in 2018.

The Moscow city authorities have not yet adopted a law defining benefits for movable property from the third depreciation group. Therefore, all metropolitan organizations should include in the base movable property recorded as fixed assets on account 01 (03), acquired before and after 2013.

Property tax rate in Moscow in 2018 - 1.1% (except for property tax with cadastral value).

In the Moscow Region, in 2018-2020, a 0% rate is set for movable property accepted by the organization as of January 1, 2013 as fixed assets (see table above). There are exceptions in the law: objects registered as a result of the reorganization of legal entities, during the transfer of property between related parties, etc.

Terms of advance payments and tax on movable property are set by the constituent entities of the Russian Federation. Therefore, in different regions, the timing may differ.

In a letter dated February 21, 2017 No. 03-05-04-01 / 9796, the Ministry of Finance considered the issue of the legality of the establishment by the law of a constituent entity of the Russian Federation with respect to movable property of a reduced property tax rate. The officials concluded that if from January 1, 2018, on the territory of the constituent entity of the Russian Federation, the law on the application of a tax benefit under paragraph 25 of Article 381 of the Tax Code of the Russian Federation provided for in Article 381.1 of the Tax Code of the Russian Federation is not adopted, a reduced tax rate may be established for movable property in the region.

Movable property tax since 2018

Now, the tax exemption will be considered by the regional authorities. If the constituent entity of the Russian Federation adopted the law without amendments, then from 2018 all movable property in the company will be taxed. The maximum allowable tax rate is 1.1%. Not higher than this level, the rest is at the discretion of the region.

The tax is paid by all legal entities that are on OSNO. Organizations on the STS and UTII did not pay, and will not pay it. This division is justified by the fact that the latter already pay real estate tax at cadastral value. So, they decided not to burden them with the tax on movable property.

The tax on movable property from 2018 in Moscow will be in effect with amendments, that is, the benefits will remain in the same regime. The same applies to the Nizhny Novgorod region. In September 2017, both regions adopted a law on the application of benefits on the territory of a constituent entity of the Russian Federation.

Term of advance payments and tax on movable property is set by regional authorities. Accordingly, such terms may vary in different regions.

Regions in which the tax exemption was established:

Regions with reduced rates:

Who should pay property tax at the rate of 1.1 percent:

Amendments were made to the Tax Code of the Russian Federation, which divided movable property into two categories - taxable and non-taxable. So, until 2018, the property included in the first and second depreciation groups of the Classifier of Fixed Assets was not taxed. These fixed assets did not fall under the tax base.

Movable property acquired in early 2013 continued to be taxed. That fixed asset, which was registered later, fell under the privilege and was exempt from tax.

If a legal entity acquires a fixed asset after the decision to liquidate / reorganize the company, or there is a transfer of movable property by related parties, this does not exempt from paying tax.

These rules were in effect until the end of 2017. The tax on movable property from 01.01.2018 will be paid in a new way. Before moving on to the topic of changes in the law, the very concept of "movable property" should be defined.

The definition of movable and immovable property is given in article 130 of the Civil Code of the Russian Federation. Real estate includes:

Land plots, subsoil plots;
buildings, structures;
construction in progress;
air and sea vessels, inland navigation vessels;
space objects.

The law does not exclude the possibility of an amendment. So other property recognized by the state as such can be considered real estate.

About movable property. It includes the following:

Money and securities;
as well as everything that can be transferred to another place without prejudice to its purpose.

You can find detailed information about the list of movable and immovable property in article 374 of the Tax Code of the Russian Federation, as well as article 130 of the Civil Code of the Russian Federation.

It should also be noted that land plots are not recognized as an object of taxation by property tax.

Property tax incentives in 2018

Most of the questions are related to what the tax on property of organizations and individuals will be in the next 2018.

But they mostly did not affect ordinary citizens. Most of them belonged to private entrepreneurship. But everything changed completely, since the question of the procedure for calculating technologies of property taxes was resolved.

Now new tax property in 2018 for organizations and individuals will be calculated purely on the basis of the cadastral value. Prior to that, the inventory value of the property took part in the calculations. This led to the fact that for many persons the amount of tax payable increased significantly. Along with this, the "flaws" of the bodies of the Federal Register for previous years began to melt away.

Many owners defended their arguments in court and contested unreasonable amounts of cadastral value. This led exclusively to the fact that arbitrage practice enriched with new claims and precedents. But citizens still managed to reduce the size of the cost of the object according to the cadastre to 70%.

Main provisions of amendments to the tax law The work of many innovations in the tax law in practice caused only shock and indignation among many.

The changes for ordinary citizens have become truly grandiose:

In the tax code, a new tax on property of individuals has appeared, concerning the owners of real estate;
the calculation of property tax 2018 under the new scheme will be carried out based on cadastral price object;
the cadastral value will be as close as possible to market price... The changes in the system were strongly reflected in the privileged categories.

Property tax for retirees in 2018 will be reduced only partially. The owners of several real estate objects will be given the opportunity to use the preferential calculation for only one object. The choice of this property is up to the owner. There will be no property tax exemptions in 2018 for apartment owners.

The changes will also affect transactions with real estate, owners will have to pay 13% of the contract amount upon implementation. To avoid this tax, the owner must own the property for at least 5 years (previously the period was 3 years). This rule will apply to those citizens who became owners after January 1 of last year.

This will affect not only those who have purchased housing "on the market" or with a mortgage. Unlike the old laws, taxes apply to privatization, inheritance or gift rights. In order not to cause massive indignation, a rule was introduced according to which, if the property tax calculated according to the new system turned out to be an order of magnitude higher than the amount calculated according to the old system, a special formula must be applied. It significantly reduces the amount of tax.

Additionally, the rule applies:

If the system was introduced in the region in 2015, in the next year the citizens paid 20% of the total tax calculation under the new scheme;
if the system was introduced in 2016, this year citizens of this region will have to pay 40%;
property tax 2018 for individuals will be 60%;
in 2019 - 80%; from 2020 onwards - 100%.

Some changes will also affect the corporate property tax from 2018. The gradual introduction of the new tax is aimed solely at not causing widespread discontent. The postponement just gives people time to get used to the new settlement scheme.

Until recently, the tax system used inventory value. The amount of payment was the result of an assessment by the specialists of the inventory bureau of the property.

It was based on the following points:

Object area;
availability of communications and sanitary facilities;
year of construction, degree of wear;
the cost of materials from which the structure was built at the time of the assessment.

The old order was replaced by cadastral value. This is the result of the state appraisal of an immovable object, which is calculated taking into account the characteristics of the housing stock and the approximate infrastructure. Market prices in the area of \u200b\u200bthe object are also taken into account.

The inventory value is the lowest compared to the market and cadastral value, and the last two values \u200b\u200bare the same. But, starting from 2020, in fact, the calculation based on the inventory indicators of the value of objects will not be made.

According to experts, it will be 2018 that will become a key, pivotal year in the transition to a new tax regime. But this will definitely cause a number of difficulties for the population. The only way out is to be more attentive to all notifications from the tax authorities.

In the upcoming taxable period experienced owners and those who acquired real estate relatively recently will have to pay tax. The property tax rate itself in 2018 will be equal to 0.1% of the price of the object according to the cadastre, but if it does not exceed 10 million rubles. (for Moscow).

Taxes are imposed on:

Housing in the form of apartments, rooms, private houses, apartments;
parking places;
places in garage cooperatives and garages;
objects whose construction has not been completed;
any complexes within which there is a living space;
household buildings;
country houses up to 50 sq. m, located within horticultural societies.

The residents of the capital cities were the first to feel the new scheme. Thanks to the pilot project, the population received a tax on apartments in the amount of not 500 rubles, but already in the amount of 5 thousand rubles. The law is not fully finalized. So, the mechanism of calculating the tax on "unfinished", especially in the segment of private construction, remains not completely clear.

According to the established practice, the house is first erected on the registered plot, and then the inventory and cadastral estimates are drawn up. It also remains unclear who will pay taxes on apartments in the complexes under construction, when the future owners have not yet received the document, and the developer has already begun work.

According to specialists and experienced realtors, such a tax scheme can deal a serious blow to shared construction. Thus, the new tax scheme will lead to a significant increase in prices per square meter, as well as the cost of rent.

Changes in taxes for owners - legal entities. Property tax 2018 will change for all types of organizations (including the simplified tax system). The procedure for applying benefits will be tightened. Moreover, this will affect not only real estate, but movable property.

Enterprises working on the "simplified" system are obliged to submit a declaration simultaneously with the payment of tax. In 2018 this rule will remain.

The cancellation of tax incentives, according to analysts, will be a strong blow to representatives of the small business segment, and it will also affect certain categories of medium-sized businesses. In many ways, tightening tax policy is intended to remove unprofitable enterprises from the market, but the necessary organizations may disappear along with them.

Property tax of individuals in 2018

The main change is that the amount of tax charges began to be linked to the estimate approved in the cadastral documents. It replaced the previously used inventory appraisal value of real estate. In the spring of 2017, many residents of Russia received updated tax receipts indicating that they need to make settlements with the fiscal authorities before October 1. In 2018, real estate taxes will be levied according to the new principles from almost all Russians.

Innovative changes in the fiscal code of the Russian Federation, including those regulating the sphere of tax deductions from real estate, were initiated when the corresponding order was signed by the President.

A transition period of five years was introduced to introduce tax innovations. This decision is due to the violent discontent of Russians, for whom a sharp transition to a new tax collection base would have fatal consequences. In addition, according to representatives of the Federal Tax Service, the growth of contributions will be somewhat restrained.

For this, decreasing coefficients were introduced: when switching to paying taxes, according to an estimate from the inventory in 2018, the decreasing standard is 0.8, and in 2019 it is not used at all. It is necessary to switch to a new rate before 01.01.2020. Up to this point, you can use an inventory estimate.

Each tax subject has the right to determine the time of transition to the new standard independently. This is due to the fact that at the first stages of the reform implementation the difference between the estimates indicated in the inventory and the inventory value is very significant - the gap reaches tenfold. The IRS expects that over the period during which the transition coefficients will be in effect, cadastral valuations of real estate will approach market indicators.

It is possible that the person who owns the real estate will find the cadastral value too high. He is given the right to declare this to the members of the commission considering disputes when approving the amounts in the cadastre. Another way out of the situation is to appeal to the court. However, regardless of the circumstances, now the Russians will have to allocate much more money to the budget than before the introduction of the reform.

If we talk about two-room housing in the capital with an area of \u200b\u200b54 square meters, which was previously taxed in the amount of 500 rubles, then by the end of the adaptation period (2021) the tax will be about 5.44 thousand rubles. Moreover, this amount includes a property deduction of 20 m2. Recall that the cadastral valuation of such housing in the capital is about 160 thousand per square meter. If the capital department approves an increased rate of 0.3%, then taxes will reach 20 thousand rubles.

According to the new fiscal norm, individuals must pay a rate of 0.1%, calculated on the basis of a cadastral assessment. In addition, for territorial parliamentary bodies of municipal formations of federal significance, it is possible to reduce it to zero or increase it to 0.3%.

The tax applies to the following types of real estate:

House building, apartments, apartments, separate rooms and other premises classified as "residential type";
unfinished buildings that are classified as housing stock;
integral real estate complexes in which there is at least one premises classified as residential;
garage buildings and parking spaces for cars;
utility buildings, the area of \u200b\u200bwhich is no more than 50 m2. They are subject to the fiscal norm if they are erected on a plot of land allocated for the construction of housing, planting a garden or vegetable garden.

The only exception is an area such as an attic or basement, which is part of an apartment complex. If we talk about office space and retail real estate, then for their owners the tax rate will be calculated as 2% of the valuation specified in the cadastral documents. Buildings valued at 300 million rubles or more fall under taxation. Representatives of local governments in this case do not have the right to cancel or reduce the tax rate.

For other immovable objects, the tax will be 0.5%, and mixed real estate objects, the composition of which includes at least one premises classified as residential, can exercise the right to deduct one million rubles from the tax base.

Such tax innovations could not but affect the purchase and sale of real estate. If you decide to raise money by selling a garage building, a house or an apartment purchased after January 1, 2016, you can avoid the need to transfer to the treasury the 13% tax levy on personal income. True, this is possible only if this transaction is implemented five or more years after the acquisition of the property (recall that earlier this period was calculated for three years).

The introduction of such an innovation was explained by representatives of the tax department - the Federal Tax Service believes that it will help intensify the fight against speculators. However, representatives of the real estate market have a different opinion on this matter - they believe that the government will force the market to simply go into the shadows. According to some estimates, literally one year of the new law was marked by a sharp increase in the number of transactions with undervalued real estate.

Legal documents contain information according to which the price of an apartment often does not exceed 1 million rubles. According to the most conservative estimates, the number of such sales and purchase agreements has increased by about half. However, such an outcome was also provided for by the tax authorities - according to the new rules, if the purchase and sale agreement specifies a price that is less than 70% of the cadastre assessment, taxes will still be levied on the cadastral value of an apartment, residential building or other type of real estate.

In some cases, it is possible to sell real estate three years after receiving it, while avoiding thirteen percent tax charges.

Exceptions apply to the following situations:

An apartment, suburban building or plot was presented to the Russian as a gift from a close relative or became the subject of inheritance;
ownership of real estate arose as a result of privatization;
housing, a plot, a garage, and so on were acquired in accordance with an agreement for life-long care and maintenance of a dependent.

The Russians are encouraged to independently notify the tax authorities that they have received taxable property if receipts are not received at their address. The fact is that tax authorities take information from the state register, and it is far from always distinguished by the completeness of information.

In 2018, Russians must independently notify the Federal Tax Service about changes in their property status. Of course, someone may want to take advantage of the imperfection of the accounting system in order to avoid paying fees, but from January 1, 2017, penalties were introduced for such defaulters in the amount of 25% of the amount of unpaid tax fees.

The new tax rule provides for benefits that can be used by citizens belonging to one of fifteen categories. They concern those who have the title of Hero of the USSR or the Russian Federation, disabled people assigned to the first and second groups, disabled children, combatants of the Second World War, those who have the status of a Chernobyl or Afghan, the military who have given service to their homeland for more than 20 years, and other federal beneficiaries.

These categories of citizens can be exempt from paying tax. However, this rule has its own exception: only one immovable object is exempt from tax levies. In addition, the exemption does not apply to apartment owners and people using real estate for commercial purposes in conducting business. The new rule also provides for the possibility of deductions and benefits for veterans, disabled people and pensioners.

If the taxable object is a room, the tax base is reduced by 10 square meters;
the calculation of the fiscal base for a separate apartment can be reduced by 20 square meters;
the fiscal base for a residential building is reduced by 50 square meters.

If after subtracting the indicated footage from the total footage of the property, a zero total is obtained, then the tax fee will not be charged. Taxes are also avoided by those who sell real estate at a lower price than they paid when they bought it. In addition, local administrative bodies the authorities have the right to draw up and approve an additional list of benefits.

Capital residents will have to deal with tax increases as early as 2018. According to the bill submitted to the deputies, office premises and areas intended for trade will be subject to fees according to the cadastral assessment. It is planned that in 2018 such an innovation will affect only large shopping and business centers with an area of \u200b\u200b3,000 m2 or more.

If we talk about individual buildings used to house shops, canteens or restaurants, they will be included in the list of taxable property if their area exceeds 1000 m2. Let us also remind that earlier this category included detached buildings that occupied an area exceeding 2000 m2.

The Moscow Department of Economic Policy expects that the introduction of such a rule will lead to an increase in the number of taxpayers. A preliminary estimate showed that the number of objects that fall under the "cadastral tax" should be approximately 7 thousand units. The news was sounded to property owners so they could prepare ahead of time for the change, and small business owners had time to repurpose before 2017. Otherwise, they will be able to deduct 300 m2 from the taxable area - they will be given such a benefit.

Let us also recall that the new draft law provides for a gradual increase in fiscal rates on real estate, which in 2018 will increase to 1.5%.

Today it is difficult to make an unambiguous forecast regarding the growth of the tax burden, as in 2017 the revaluation of objects is still being carried out. Nevertheless, if we recall the situation when the transition to the cadastral value was carried out when calculating the taxable base, then the cadastral valuation exceeded the value on the balance sheet by about 4.5 times. In any case, tax cuts cannot be counted on, which is why the owners of bars, restaurants and consumer services are extremely worried. Entrepreneurs talk about mass closings of small businesses. This is possible if small and medium-sized businesses are not excluded from the list that falls under the taxation according to the cadastral assessment. This opinion is also supported by the Delovaya Rossiya organization.

According to Elena Petrovskaya (chairman of Delovaya Rossiya), today's cadastral value cannot be considered adequate, because it often does not reflect the real price of a building, and errors are often encountered in cadastral documents. For example, in one of the business centers of the capital a square meter of area is estimated at 50 thousand rubles, while in a neighboring house the same meter is already estimated at 200 thousand. Petrovskaya says that the only way out of the situation is preliminary inventory and revaluation.

By the way, the amount of the inventory value in the old housing stock is 20 or even 40 times less than the cadastral value, so it is the owners of this kind of housing that fall under the maximum tax burden. According to Roman Terekhin, who is the head of the independent expert center "Public Duma", the amount of tax payments for them will increase by 8-10 times. While the owners of the new building will pay only 1.5-2 times more.

According to the statement of local authorities, property and land taxes will be introduced no earlier than 2018. Now the government is developing an appropriate regulatory document. In addition, the process of real estate cadastre has already been initiated in Crimea. The taxes levied on the property of individuals may well play the role of budget-forming fees. It is difficult to predict specific amounts, but the experience of other regions shows how much you can replenish the budget by levying real estate taxes.

So far, the authorities are not ready to operate with any numbers. According to Ilya Pichuev, Managing Partner of the Analytical Corporate Group, the tax will most likely not reach the level recorded in Moscow. This is because the standard of living in Crimea, including Sevastopol, is significantly lower than in the capital. However, real estate cadastral valuations will be as close as possible to the existing market indicators.

According to Roman Nazdrachev, who holds the post of the head of the FTS in Crimea, already in 2018 the inhabitants of the peninsula will become serviceable taxpayers, and the FTS will have an appropriate database at its disposal. However, according to the Tax Code, local laws on property must be adopted no later than 1.01.2020. If the process of collecting information is delayed, Crimeans will have a little more time to avoid paying real estate tax, which will significantly affect their wallets.

Property tax payment in 2018

What fits the definition of a real estate object:

A private house that can be used for living, including any buildings in the country and garden plots;
Apartments, rooms, share in the apartment;
Commercial premises, including retail space and premises for offices, canteens, cafes and restaurants, administrative facilities;
Garages, parking lots and other parking spaces for which the ownership has been established;
Unfinished residential area, including immovable complexes, for which the ownership rights have already been registered;
Other immovable objects that are registered with the Tax Office.

Those objects that are not registered with the tax service are not subject to taxation. At the same time, it is the responsibility of the owners to monitor the timely provision of information about real estate, as well as to pay the tax.

Personal property tax must be paid by December 1, this also applies to 2018. The tax notification is sent to the registration address of the property owner or personal Area on the FTS website.

The new rules for calculating the tax will be most acutely felt by individuals who own old housing, built during the Soviet Union period. Its cadastral and inventory value can differ tenfold. The owners of small apartments in new buildings are least vulnerable to the new taxation method. Due to tax deductions, they in some cases will pay off property tax even to a lesser extent than before.

To avoid a sudden increase in tax several times, the state has provided for a transition period - a stage from 2016 to 2020.

During this time, the tax amount will gradually increase. Every year during these 4 years the tax will be increased by 20% of the amount of the difference between the inventory and cadastral values. That is, for this period, reduced coefficients were introduced for the property tax of individuals.

In 2018, the coefficient is 0.6, in 2019 - 0.8, etc.

Federal legislation allows the constituent entities of the Russian Federation to independently reduce or increase the tax rate (no more than 3 times). This means that local authorities have the right to establish their own ranks for the property tax of individuals.

For clarity, residents of Moscow will close the tax on real estate of individuals in the amount of 0.1% of the cost of housing (for housing worth up to 10 million rubles) and 0.15% for apartments worth 10 - 20 million. The maximum tax rate that can be set is 0.3%.

Residents of luxury houses and apartments with a cadastral value of more than 300 million rubles are subject to a 2% tax (the so-called luxury tax).

The Tax Code of the Russian Federation established about 15 categories of persons who are exempt from property tax for individuals. A complete list of them is presented in article 407 of the Tax Code of the Russian Federation. You can also download it from the link at the end of the article.

Tax is not paid:

Cavaliers of the Order of Glory or Heroes of the Soviet Union and Russia;
veterans of the Second World War or the war in Afghanistan;
disabled people - from childhood and the first two groups;
nuclear weapons testers and persons affected by the elimination of radioactive accidents;
pensioners, including the military (transferred to the reserve for 20 years of service).

Property tax benefits for individuals are provided only for residential properties that are not related to obtaining commercial benefits. To be exempted from tax, you have to submit an application to the local branch of the Federal Tax Service of the Russian Federation. The exemption is provided for only one property from each group. In simple words, only for one house, for one apartment or garage.

If an individual has several apartments, then he has the right to choose one of them and apply for a discount for it. For the rest of the apartments you have to pay tax on a general basis. If the beneficiary does not choose the object for assigning the privilege on his own, the FTS will assign him to the premises of the highest cadastral value.

In the tax notification on payment of property tax, in the column with the tax base, the amount of payment is indicated according to the cadastral value of the property, from which the tax deduction has already been made. What does it mean?

The tax deduction is provided to all owners of real estate, that is, each owner pays the tax on an apartment minus 20 square meters of its value (cadastral), on a house - 50 square meters and a room - 10 square meters. That is, the owner of a house with an area of \u200b\u200b85 square meters pays tax only for 35 of them. The indicated deductions can be increased by local authorities. This measure is used in many regions to support socially vulnerable groups of citizens.

Large real estate complexes with several residential buildings and other premises are subject to a tax deduction of 1 million rubles, regardless of the total area.

The tax deduction, like the full property tax exemption, applies to only one property. If you own several apartments or houses, you must select an object for tax deduction before November 1. Otherwise, it will be determined automatically by the tax office. The exact amounts of tax deductions and rates are presented on the official website of the Federal Tax Service of the Russian Federation.

After the introduction of new rules at the beginning of 2018 and the approval of reduction factors, tax should be paid according to the following algorithm:

1. we take the cadastral value of the property;
2. compare it with the amount of previous tax payments based on the inventory value;
3. calculate the difference in payments between the two calculation methods;
4. the resulting difference is multiplied by the set reduced coefficient;
5. to the received figure we add the amount of the inventory payment (point 2).

It is better to consider the described algorithm with a specific example. Let's say we are talking about property tax from individuals for an apartment of 60 square meters, the cost of which is 4 million rubles.

The tax deduction for an apartment is 20 square meters, so only 40 square meters are payable - the cadastral value is not 4 million rubles, but only 2.6. How did we find the amount of 2.6 million rubles? According to the formula:

4 million (total cost of the apartment) / 60 square meters * 40 square meters

If we take into account the inventory value at the level of 300 thousand rubles and the tax rate of 0.1% (this percentage can be changed by the decision of the local authorities), then the tax amount will be:

2.6 million rubles * 0.1% \u003d 2600 rubles

Inventory Tax Value:

300 thousand rubles * 0.1% \u003d 300 rubles

In this example, we took the same tax rate of 0.1% for both the cadastral and inventory values. In practice, the rate for these two amounts may differ.

As a result, property tax will be calculated using the formula:

((2600 rubles - 300 rubles) * 0.2 + 300 rubles) \u003d 760 rubles

It is this amount that the owner of the apartment must pay in the first year after the introduction of new rules for determining tax amounts... Accordingly, if we are talking about 2018, then the reduction factor will already be 0.2.

Property tax is payable every calendar year, with the deadline for property tax being December 1. Tax notices should have been sent to all taxpayers before October 20. In the next year, 2019, no changes are expected in these dates.

How does the notification reach the taxpayer:

By registered mail;
in person when contacting the tax office;
via email or other means via the Internet;
using the taxpayer's personal account.

The taxpayer's personal account is a service located on the official website of the Federal Tax Service of the Russian Federation. An amendment was made to the Tax Code of the Russian Federation, in accordance with Art. 11.2 personal account was recognized as a source of official and reliable information about taxes of individuals, as well as organizations and individual entrepreneurs.

How to access your personal account in 2018:

1. Get a username and password using a registration card. The card is issued upon personal application with an application to the local inspection of the Federal Tax Service. Instead of the taxpayer, his trustee can also do this (if there is a notarized copy). Together with the application, you must submit a civil passport and a copy of the TIN assignment certificate;
2. Use a qualified electronic signature or a special electronic card issued by a specialized center under a license from the Ministry of Telecom and Mass Communications. The electronic key is stored on any removable media, including smart cards;
3. Enter the account details of the federal portal of the State Service. Only those taxpayers who received them through a personal appeal to one of the Russian Post offices, the MFC and other places of presence of the portal operators can use the data of the Public Services portal to enter their personal account.

The site tax point ru is used not only for checking debts, it can also be used to pay tax. Through your personal account, you can print a tax receipt, and then pay for it at any bank branch. The service provides online debt payment. Similar services are offered by another official website of the Federal Tax Service of the Russian Federation - Pay taxes. The described tax services allow you to obtain information about property tax even before the official notification is sent to the taxpayer.

To pay off property tax from individuals, you can use the ATMs of many domestic banks - Sberbank, Zapsibkombank, Surgutneftegazbank, etc. To pay, you should find the section with property tax for individuals, and then enter your TIN.

If the property tax debt has been transferred to the bailiffs department, then you can get information about it, and at the same time you can pay off it on the website of the bailiff service. Search in a single database enforcement proceedings is done when specifying the full name, date of birth and the region in which the taxpayer is registered.

Property Tax Declaration 2018

The tax authorities noted that one of the main changes relates to the rules for identifying objects of taxation. So, in section 2.1 of the declaration, in the line with the code 010, the cadastral numbers of the objects are indicated, and in their absence, in the line 020, conditional numbers are indicated in accordance with the USRN information. If the rights to real estate are not registered, then inventory numbers should be indicated in line 030, or 12-digit codes in line 040 in accordance with All-Russian classifier fixed assets (OKOF OK 013-2014).

If the property is recorded in accordance with OKOF as amended before January 1, 2017 (OK 013-94), then the organization does not need to assign new codes according to OK 013-2014. In this case, in line 040, you can specify the old 9-bit OKOF code.

The FTS has already given similar explanations about new forms of reporting on property tax by the organization in letters dated 03.07.2017 No. BS-4-21 / 12769 @ and dated 24.08.2017 No.BS-4-21 / 16786 @

The tax authorities explained that in the case when one legal entity has property in branches located remotely from each other, but at the same time is located on the territory of one constituent entity of the Russian Federation, a tax return on corporate property can be submitted to one tax authority, and not at the place of registration of each branch ... However, for this, prior to the beginning of the year, it is necessary to pass an agreement with the tax authority for the subject of the Russian Federation.

The approval procedure includes bringing the approval of the Federal Tax Service of Russia for the constituent entity of the Russian Federation to the notice of the tax authority selected by the taxpayer, to which one tax declaration (one tax calculation for each reporting period) will be submitted, information on the approval, with simultaneous notification of the taxpayer and the tax authority that it is impossible during the tax period of the selected tax authority (letter of the Federal Tax Service of Russia dated September 13, 2017 No. BS-4-21 / 18242 @).

Recall that an organization that is a taxpayer of the tax on the property of organizations is obliged to submit tax returns for the tax on the property of organizations (tax calculations for advance tax payments) at the location of the organization, its location separate divisionsthat have a separate balance sheet, and at the location of real estate objects that are outside the location of the organization and its separate divisions that have a separate balance sheet (Article 386 of the Tax Code).

In this case, if the legislation of the constituent entity of the Russian Federation provides for the transfer of tax on the property of organizations to the regional budget without sending the amount of tax to the budgets according to the standards municipalities, one tax declaration (tax calculation for an advance payment) can be filled in in relation to the amount of tax payable to the budget of a constituent entity of the Russian Federation, as agreed with the tax authority for this constituent entity of the Russian Federation (clause 1.6 of the Procedure for completing a tax declaration for property tax of organizations)

This procedure does not apply to cases of filling out tax reports on tax and paying tax for the tax period by organizations that are taxpayers in relation to the following objects:

Administrative and business centers and shopping centers;
non-residential premises;
real estate objects of foreign organizations that do not carry out activities in the Russian Federation through permanent missions;
residential buildings and residential premises not recorded on the balance sheet as fixed assets in the manner established for accounting (subparagraphs 1-4, paragraph 1 of article 378.2 of the Tax Code of the Russian Federation).

For such objects tax reporting for property tax of organizations is submitted to the tax authorities at their location.

Property tax calculation in 2018

What property does an entrepreneur or organization pay tax on? The main feature of such property is its inclusion in fixed assets. This is spelled out in Art. 374 of the Tax Code of the Russian Federation.

A fixed asset must meet a number of conditions:

They plan to use it in production, lease it or use it for management purposes;
they plan to use it for more than a year;
they do not plan to resell it for the purpose of making a profit;
the object can generate economic income.

Such property is transferred to account 01 “Fixed assets” and is subject to taxation, even if the object is in temporary or shared use. Also, fixed assets include profitable investments in material assets: they are recorded on account 03 and are also subject to taxation. Companies also pay tax on residential premises that are not included in fixed assets (objects for sale).

The rules for paying property tax have their own subtleties: if a fixed asset is used, its cost is included in the tax base. This is done even if the facility has not yet been put into operation, transferred to account 01, and no rights have been registered to the object. If the fixed asset is not used and is not reflected in the account, then you do not need to pay tax (except for fixed assets that are received under a concession agreement).

The tax does not include property that is listed in Art. 374.4 of the Tax Code of the Russian Federation: land plots, cultural objects, icebreakers, spaceships and objects included in the first and second depreciation groups according to the OS Classifier. Enterprises on the USN and UTII pay tax only on real estate - these are objects from the cadastral list of regions.

For some types of property, benefits are applied, exempting the organization from paying tax (see article 381 of the Tax Code of the Russian Federation):

If your organization belongs to a free economic zone, belongs to the religious sphere or the penal system;
property of "Skolkovo residents", prosthetic and orthopedic enterprises, lawyers and legal advice;
movable property that was taken into account later than January 1, 2013 (indicated in the reporting as preferential).

Regions can establish their own benefits, reduce rates and exempt from tax, so check the data on benefits and rates in your region on the official website of the tax service.

For entrepreneurs, the tax is calculated by the tax office and sends them a notification for payment.

First, you need to figure out which of the available property is taxed.
Next, you should check whether the organization is eligible for benefits - data on benefits are contained in regional laws.
Find out the basis for calculating the tax.
Find out the tax rates established in the region.
Calculate the tax payable to the budget.

Advance tax payments are paid quarterly. The calculation for the quarter is carried out according to the following formulas:

Property tax at the average annual value \u003d Average for the reporting period cost of fixed assets x Tax rate / 4

Property tax at cadastral value \u003d Cadastral value of property x Tax rate / 4

Separate subdivisions pay tax at the rate of the region where the subdivision is registered. If the property is not located at the place of registration of the parent organization or subdivision, then the tax is calculated at the rate of the region where the property is located.

The tax base is calculated by adding the residual value of each object on the first day of each month and on the last day of the billing period. The tax base of depreciated objects is zero, but the objects are included in the report.

Residual value of the fixed asset:

January 1 - 150,000 rubles
February 1 - 145,000 rubles
March 1 - 140,000 rubles
April 1 - 135,000 rubles
May 1 - 130,000 rubles
June 1 - 125,000 rubles
July 1 - 120,000 rubles
August 1 - 115,000 rubles
September 1 - 110,000 rubles
October 1 - 105,000 rubles
November 1 - 100,000 rubles
December 1 - 95,000 rubles
December 31 - 90,000 rubles

Advance payment for 1 quarter:

Tax base \u003d (150,000 + 145,000 + 140,000 + 135,000) / 4 \u003d 142,500 rubles Payment \u003d 142,500 * 2.2% / 4 \u003d 783.75 rubles

Half-year advance payment:

Tax base \u003d (150,000 + ... +125,000 + 120,000) / 7 \u003d 135,000 rubles Payment \u003d 135,000 * 2.2% / 4 \u003d 742.5 rubles

Advance payment for 9 months:

Tax base \u003d (150,000 + ... + 105,000) / 10 \u003d 127,500 rubles Payment \u003d 127,500 * 2.2% / 4 \u003d 701.25 rubles

Tax surcharge for the year:

Tax base \u003d (150,000 + ... + 90,000) / 13 \u003d 120,000 rubles Payment \u003d 120,000 * 2.2% - (783.75 + 742.5 + 701.25) \u003d 412.5 rubles

Since 2018, already in 61 regions, the tax on administrative, business and commercial facilities will be calculated from the cadastral value. Authorities must notify companies and publish a list of properties to pay tax on cadastral value. The publication is done before January 1 on the official website of the region. If there is no such publication or your property is not on the list, then continue to pay tax at the average annual value.

Request the cadastral value of the building at the regional office of Rosreestr. If you only own part of the building, then find out its cadastral value based on your share of the total building area.

We find out the amount of tax using the following formula:

Tax amount per year \u003d cadastral value * tax rate * number of months of property ownership / number of months in the reporting period

If your area has advance payments, then the quarterly payment is equal to a quarter of the tax amount. It happens that the authorities in the middle of the year exclude an object from the list of property for paying tax at cadastral value, then you will have to recalculate the tax from the beginning of the year at the average annual value.

For advance payments, quarterly calculations are submitted, at the end of the year - a property tax declaration. Since 2018, the calculation and declaration forms have changed, they are approved by Order of the Federal Tax Service of March 31, 2017 No. ММВ-7-21 / 271 @. Unnecessary information has been removed from the new forms ( oKVED codes, seal), it is envisaged to indicate the decreasing coefficient for preferential taxation of the Railway facilities, indicate the codes of other property under benefits, indicate the taxable real estate for each facility.

Calculations are submitted within 30 days after the end of the reporting quarter:

Settlement for the 1st quarter of 2018 - until April 30, 2018;
settlement for the half year 2018 - until July 30, 2018;
settlement for 9 months 2018 - until October 30, 2018.

Many regions introduce their own reporting and tax payment deadlines - and they approach this issue in a varied and creative way. It is necessary to clarify the conditions and reporting dates your region. Advance payments or tax are paid at the location of the property. In the same way, property reporting is submitted to the tax office at the location of the property. The penalty for companies that have not notified the tax on real estate is 20% of the unpaid property tax.

Property tax for retirees in 2018

Each type of property must have the right of ownership, if any, the property is taxed. It must be paid for structures, even if they are not in use at the moment or are unusable.

Earlier in the legislation of the Russian Federation, there was a significant list of benefits in the payment of property tax.

Participants of the Second World War and military operations in peacetime.
Persons who have the title of Hero of Russia and the Soviet Union.
Awarded with the Orders of Glory.
Disabled persons of 1, 2 groups.
Citizens who have benefits for participating in the elimination of man-made disasters.
Servicemen in any rank and all types of troops during the period of military service.

This list has been defined federal law... In turn, the constituent entities of the Russian Federation had the right to issue their own legislative acts, which would enable other citizens to receive exemption from payments or receive benefits. In addition, they could change tax rates, but only downward.

Pensioners who were granted this advantage as of 12/31/14 did not have to remind the tax authorities of their rights again.

If the right to the benefit has not been declared, then you need to remind yourself to the tax office.

For this, citizens of the listed categories had to write a statement about the presence of a certain status or merit to the country, which allows them to exercise the right to a discount. Supporting documents are required for the application.

The media reported the head of the Ministry of Labor of the Russian Federation that all pensioners are exempt from property tax payments. This applies to working and non-working pensioners.

List of objects covered by the law:

1. Own privatized apartment or room.
2. Private house.
3. Premises that are used as a workshop, studio, library, non-state museum, etc.
4. Garage.
5. Non-residential buildings in summer cottages, adapted as utility rooms when running a personal economy. The area of \u200b\u200bthese buildings should not exceed 50 sq.m.

Exemption from taxation is subject to the following conditions:

The premises should not be used for commercial purposes.
The property must be officially registered with the pensioner as his property.

If retirees have several different types of property, taxation is also canceled. When owning two or more types of the same property, the exemption will apply to only one at the choice of the citizen.

For example, if a pensioner owns an apartment and a summer house, then he is exempt from paying tax. If he has 2 apartments, then he will have to pay for one on a general basis.

The tax rate is set by the local government. It depends on the cadastral value of the property - the higher the value, the higher the tax rate.

To obtain exemption from taxation for property, a pensioner must declare his desire to the appropriate authorities.

The application must be accompanied by a pension certificate confirming the status of a citizen. A citizen can send his application together with a copy of his pension certificate by mail.

The application itself indicates the property object for which the pensioner wants to receive relief in payments. If a citizen has not made his choice, then tax officials will do it for him. Usually, the part of the holding is selected that has the highest cadastral value.

The citizen is notified of the decision by a letter from the inspection. From the next calendar year, the law comes into force. After the decision is made, this year the citizen has no right to change anything.

In addition to being exempt from property tax, retirees are also entitled to a tax deduction. It can be applied to real estate objects, regardless of whether taxes are paid for it or there is an exemption.

For example, if a pensioner owns two apartments and in relation to one he is exempt from tax, then in relation to the other he is entitled to pay a lower amount. Taxation for an apartment is reduced by 20 square meters, for a house - 50 square meters, for a room - 10 square meters.

Personal property tax benefits for retirees will remain in 2018 and will operate in accordance with the law.

KBK property tax in 2018

Budget classification codes have been introduced into business practice for a long time and 20-digit values \u200b\u200bhave begun to be used. For any tax, there is a division of the BCC into several separate codes, each of which is designed to identify a specific payment. So, the KBK for penalties will differ slightly from the code accompanying the tax itself.

The KBK for property tax in 2017 (as well as 2018) is not an exception. It has the following gradation:

KBK of corporate property tax - 182 1 06 020 10 02 1000 110;
KBK fines for this tax - 182 1 06 020 10 02 3000 110;
KBK interest on this tax - 182 1 06 020 10 02 2200 110;
BCC of other receipts for this tax - 182 1 06 020 10 02 4000 110.

Such values \u200b\u200bare established by order of the Ministry of Finance of Russia No. 65n.

For penalties on property tax, KBK in 2018 still has a separate meaning, as well as for the main tax.

For a penalty on the property tax of the KBK (if the organization's property is not included in the Unified Gas Supply System) is as follows: 182 1 06 020 10 02 2100 110.

Note that if the property of an organization is included in the Unified Gas Supply System, then its BSC has one difference from the above value. It consists in the fact that the tenth character of the code is not 1, but 2, that is, the value of this KBK is 182 1 06 02020 02 2100 110. This provision is also defined by the above-mentioned order of the Ministry of Finance of Russia No. 65n.

There are also such codes for paying property tax for individuals. Moreover, the variety of the BCC of the property tax of individuals, fully listed on the FTS website, is much greater than that of organizations - 28 versus the aforementioned 5. This is simply explained: not only are the codes provided for the tax itself, penalties and fines, various symbols are introduced for every place where a citizen of the Russian Federation is registered. So, the BCF will be different for taxpayers in cities, without dividing into districts and in urban areas (if any), etc.

The tax authority indicates the values \u200b\u200bof these BCFs in the notification for payment of property taxes sent to the individual for payment for the corresponding year.

According to the corporate property tax in 2018, there are 5 types of BCC: for the transfer of tax, payment of penalties, fines, interest and other receipts for this tax.

For individuals, there are 28 values \u200b\u200bof the BCC for property tax (for paying tax in cities, urban areas, within the boundaries of rural settlements, etc.). The tax authorities indicate the values \u200b\u200bof these BCFs in the notifications for the payment of property taxes sent annually to individuals.

Property tax under the simplified tax system in 2018

According to clauses 2 and 3 of Article 346.11 of the Tax Code of the Russian Federation, simplified persons are released:

1. In most cases - from VAT on the sale of valuables. Thus, there is no need to maintain registers of purchases and sales, submit appropriate reports and declarations, and issue invoices. Accordingly, there is no possibility of taking tax deductible (although there are rare exceptions). This also applies to special tax accounting. For example, with foreign transactions.
2. From property tax, except for cadastral valuation tax.
3. From corporate income tax (however, it will have to be paid on dividends that are due to the simplified person from another business. The paying party will withhold the tax amount and transfer it to the treasury. Therefore, the simplified person receives dividends in a reduced amount).

In fact, all the payments listed are replaced by the tax on the simplified tax system. Its total amount can be formed both from income and from income minus some of the costs incurred. At the same time, an organization or individual entrepreneur that chooses the “simplified system” does not cease to be a tax agent for personal income tax.

The simplified tax involves the deduction of advance payments (Art. 346.19 and clause 7 of Art. 346.21 of the Tax Code of the Russian Federation). The order is as follows:

For the first quarter - until April 25 inclusive;
for half a year - until July 25 inclusive;
for 9 months - until October 25 inclusive of the current year.

Please note: you do not need to report to the IFTS on the transfer of advance payments. There is no such obligation.

The company must transfer the total amount of simplified tax for 2017 to the budget by March 31, 2018, and for 2018 - by March 31, 2019. It is also the deadline for the submission of the tax return.

There is a general procedure according to which a business that operates on the simplified tax system does not deal with VAT.

At the same time, you need to submit a tax return and transfer tax when it comes to:

On participation in agreements on joint activities, etc .;
when issuing invoices of their own free will;
within the framework of trust transactions;
when performing duties tax agent for VAT.

Terms of tax payment and reporting submission depend on the specific situation.

In general, all the main questions about property tax under the "simplified" system are considered in Art. 378.2 of the Tax Code of the Russian Federation.

The composition of the property from which you have to pay tax includes:

Shopping and administrative and business centers;
objects of trade, consumer services or catering;
non-residential premises intended for offices;
premises and residential buildings that are not included in the balance sheet as fixed assets.

Those types of property that are subject to cadastral valuation in the region must be specified in a special law of the constituent entity of the Russian Federation. So, for example, payment of this tax on the cadastre was provided for in less than half of the regions of Russia. Therefore, it is necessary to clarify the issue on a specific object depending on the subject of the Russian Federation. Usually, a request to the Federal Tax Service and / or Rosreestr helps.

For those cases when the property does not fit the norms of the specified regional law, simplified taxpayers do not pay property tax in 2018.

If the property fits its criteria, it is necessary to take into account some of the nuances:

1. Officials of your constituent entity of the Russian Federation can establish individual tax incentives for specific organizations. Therefore, we recommend that you check if your business is one of those lucky ones.
2. Tax rate. Clause 1.1 of Article 380 of the Tax Code of the Russian Federation prescribes the limits of the maximum property tax rates. In this case, the exact value can be found only from the regional law. These rates are different for each specific type of property.
3. Terms of payment.

Local authorities have the right to introduce the need to deduct advance payments. And the regions are actively using it. You can also find out more about the specific terms and conditions for the transfer of advances only from the regional law. As a rule, the deadline for submission of interim settlements is 30 days and coincides with the deadline for the payment of these amounts. That is, within a month after the end of the quarter.

Keep in mind: in order to pay also property tax on the STS, one mention of the type of property in the law is not enough. It is important that the object is included in the cadastral list, which was approved by the executive power of your region (clause 7 of article 378.2 of the Tax Code of the Russian Federation). If the object is not on the list, then there is no need to worry about this tax.

Property tax is calculated depending on the cadastral value of the property. It is determined in the process of state cadastral valuation. There are regions that immediately indicate the cadastral index in the list of objects that have been approved.

In other cases, in order to find out the cadastral value, you must personally submit a request. This can be done by mail at territorial body Rosreestr. Or through the official resource of this department, where you can get information about entering into the state real estate cadastre.

Those entrepreneurs and organizations that own land plots recognized as objects of taxation pay land tax... Thus, this tax must be paid on the STS.

Those merchants and firms that are registered vehiclespay also transport tax (Article 358 of the Tax Code of the Russian Federation). There are no exceptions for simplifiedists.

Property tax for individual entrepreneurs in 2018

The individual entrepreneur calculated the property tax taking into account the following rules:

1. The individual entrepreneur in the general regime calculated and paid the property tax of individuals on the basis of the requirements of the current law "On taxes on property of individuals" No. 2003-I. In this case, the calculation of the tax was carried out as follows. IP Sidorov owned a warehouse in Moscow, the inventory value of which, according to BTI, was 400,000 rubles. The rate is 0.3% (the law of the city of Moscow "On the rates of tax on property of individuals" No. 47), the deflator coefficient is 1.672. Property tax \u003d 400,000 x 0.3% x 1.672 \u003d 2,006 rubles.
2. SP on a simplified system, by virtue of the norms of paragraph 3 of Art. 346.11 of the Tax Code of the Russian Federation, did not pay the tax in question on objects involved in activities in this special mode.
3. IE on a single tax, in accordance with paragraph 4 of Art. 346.26 of the Tax Code of the Russian Federation, did not calculate property tax on objects related to the activity at UTII.
4. Individual entrepreneurs at the Unified agricultural tax were also not tax payers according to the norms of clause 3 of Art. 346.1 RF.

For special regimes in relation to this tax, the following features can be distinguished:

An individual entrepreneur - a simplified person began to treat property tax payers in relation to certain objects (clause 1 of article 378 of the Tax Code of the Russian Federation), calculated according to the rules in force for corporate property tax. Such tax is charged on the cadastral value of objects, provided that they are assessed at this value in the region, a corresponding law has been adopted, a specific list of such objects has been approved and the individual entrepreneur uses them in his business. This also applies to newly formed objects during the tax period. Such property includes business centers, business and shopping centers, premises where personal services or catering services are provided.
For individual entrepreneurs on imputation, the rules for paying property tax are similar to those in force for individual entrepreneurs on the simplified tax system.
It is still not necessary to calculate and pay the tax in question at the Unified Agricultural Taxation.

The tax rate is determined by the municipal authorities, its value should not exceed 2%. The tax calculation is made by the IFTS, sending the results of this calculation to the individual entrepreneur in the form of a notice for payment 1 time per year based on the results of the past year. The tax must be paid within the period established as a uniform one for the payment of property taxes by individuals - until December 1 next year.

Let us explain using the example of the rule for calculating tax, taking into account the cadastral value:

IP Petrov owns a warehouse with an area of \u200b\u200b5 sq. m in Moscow. The cadastral value of the building in which the warehouse is located is 304,634,318.52 rubles, the area of \u200b\u200bthe building is 2,029.6 sq. m (cadastral number 77: 09: 0001015: 1064), rate - 2% (law of the city of Moscow dated 19.11.2014 No. 51).

Property tax amount \u003d 304,634,318.52 x 5 / 2,029.6 x 2% \u003d 15,006 rubles.

Until 2015, an individual entrepreneur was charged with property tax only if he worked for OSNO, while the use of any of the special regimes allowed him not to pay this tax. Individual entrepreneurs on a simplified or imputed basis for some objects acquired the obligation to pay property tax from the cadastral value. The calculation of such a tax is carried out by the IFTS.

Tax reform continues in Russia. The innovations concern the procedure for calculating tax levies. By 2020, all regions of the Russian Federation will have to switch to the new system.

We will tell you what are the rules of the new reform in the field of taxation, what tax will be calculated taking into account the cadastral value and according to what formulas, and also give examples of calculation.

General formula for calculating property taxes for individuals in 2018

The general formula for calculating the tax levy in 2018 looks like this:

Important: if the region has not switched to the new taxation system, then the tax will be calculated based on the inventory value of the object.

The formula for calculating the tax on real estate of individuals in the transition period

In 2018, the 4th transition period will continue. Therefore, experts have identified more detailed formulaallowing for an imperceptible increase in tax collections - and a soft, smooth transition to a new taxation system for Russians.

In 2018-2020, the following scheme will operate:

To make a calculation, you should:

1. Calculate the specific cadastral value of the object - divide the cadastral value by the taxable area ( U \u003d N cad / S).
2. Calculate the deduction that is possible and due to the Russian citizen ( W \u003d x S w).
3. Calculate the amount of tax at the cadastral value. To do this, it is necessary to deduct from the cadastral value the deduction calculated in paragraph 2 ( N \u003d N frames. - W).
4. Calculate the tax levy at the inventory price of the property ( H inv \u003d (N inv x K def x C inv).
5. And finally. calculate the final amount of tax to be paid by the citizen ( H \u003d (N- H inv) x K + H inv).