Advance calculation of corporate property tax: tax calculation, example of filling. Which will be correct? Filling out property tax advances

The reporting deadline has arrived. As part of the reporting for 9 months of 2016, you need to fill out and submit a property tax return. A property tax declaration is submitted to the Federal Tax Service by all property tax payers, i.e. all organizations that have a taxable object taxed at book value or cadastral value (clause 1 of article 373, clause 1 of article 386 of the Tax Code of the Russian Federation).

Let's consider the procedure for filling out and submitting calculations for the advance payment of property tax for 9 months of 2016.

When is the advance payment for property tax due?

Companies that have movable and immovable property are obliged no later than 30 calendar days from the end of the quarter to submit to the inspectorate a tax calculation for the advance payment of property tax (clause 2 of Article 386 of the Tax Code of the Russian Federation).

The deadline for submitting calculations for the advance payment of property tax for 9 months of 2016 is until October 30. But since this day falls on a Sunday, the deadline for submitting the calculation is postponed to October 31.

The calculation form and the procedure for filling it out have been approved.

Reporting periods

Reporting periods may vary.

Reporting periods depend on how the organization calculates taxes.

If based on the average value of property, then the periods will be the first quarter, six months and nine months.

It turns out that the deadline for submitting a property tax return for 9 months of 2016 expires based on the results of 9 months of 2016.

For companies that calculate tax from the cadastral value of property, the periods are considered to be the first quarter, second quarter and third quarter (clause 2 of Article 379 of the Tax Code of the Russian Federation).

At the same time, the code allows regions not to establish reporting periods (clause 3 of Article 379 of the Tax Code of the Russian Federation).

Therefore, if a company is located in a region that has taken advantage of this norm and has not established periods, then it only needs to submit a declaration for the year.

If the residual value of the fixed asset is zero

The company must submit calculations of advance payments for property tax even if the residual value of fixed assets is zero.

The Tax Code does not make any exceptions for such cases.

It’s just that for fully depreciated objects, the tax base and the amount of tax that must be indicated in the calculations will be equal to zero. However, the organization is obliged to submit a calculation if at least one fixed asset is listed on its account 01 ().

But the deadline for submitting calculations for the advance payment of property tax for 9 months of 2016 for a zero report is the same as for a regular report - until October 31, 2016.

Zero calculation for advance payment of property tax in the absence of taxable property

If an organization does not have taxable property, then it is not recognized as a property tax payer and does not have to submit a declaration (Letter of the Ministry of Finance dated February 28, 2013 N 03-02-08/5904).

Thus, there is no need to submit a calculation if the balance sheet reflects only property that is not recognized as an object of taxation on the basis of subparagraphs 1-7 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation

For example, if a company has only land plots and has no other property.

Where to submit the calculation for the advance payment of property tax for 9 months of 2016

Companies must submit calculations for advance payments of property tax to the inspectorate:

at your place of registration. This applies to movable property and immovable property located at the place of registration of the company;
at the location of each separate division. If the division has its own balance sheet and the property is listed on it;
at the location of the real estate, if it is located separately from the parent organization and separate divisions.

In what form should I submit an advance payment for property tax?

The company has the right to send the calculation of the advance payment for property tax to the inspectorate in different ways:

on paper directly to the inspection. Then the calculation is drawn up in two copies in order to put a mark of acceptance on one. You can submit it in person or through a representative by proxy. Sometimes the inspection may ask the company to attach a calculation file in electronic form on a floppy disk or flash drive;
on paper by mail. It is sent by a valuable letter with an inventory of the contents;
in electronic form via telecommunication channels.

Companies whose average number of employees exceeds 100 people are required to submit calculations electronically (clause 3 of Article 80 of the Tax Code of the Russian Federation).

Regardless of the method of submission and the number of employees, the deadline for submitting the property tax return for the 3rd quarter of 2016 does not change.

Responsibility for failed payment

For violating the deadline for submitting an advance payment for property tax for 9 months of 2016 or failing to submit it, the company will be fined 200 rubles for failure to submit a document (Clause 1 of Article 126 of the Tax Code of the Russian Federation).

Moreover, it does not matter that the tax can be paid before the calculation is submitted.

In addition, a fine in the amount of 300 to 500 rubles may be imposed on the manager (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

But under Article 119 of the Tax Code of the Russian Federation, the company will not be fined, since the calculation of advance payments is not a tax return (clause 1 of Article 80 of the Tax Code of the Russian Federation).

Property tax rates

The maximum property tax rates are determined in the Tax Code.

For 2016, the following maximum rates are established:

2.2 percent- for all property not specified below;
2 percent- on real estate, on which the tax is calculated based on the cadastral value in Moscow (in fact, in 2016 in Moscow the rate is 1.3%, and for some real estate objects this rate is applied with a coefficient of 0.1. This is stated in Article 2 and 3 Law of Moscow dated November 5, 2003 No. 64);
2 percent- for real estate, on which the tax is calculated based on the cadastral value for all constituent entities of the Russian Federation, except Moscow;
1.3 percent- along public railway tracks, main pipelines, energy transmission lines, as well as structures that are an integral part of the listed facilities;
0 percent- for real estate objects of main gas pipelines and structures that are their integral technological part, gas production, helium production and storage facilities, for which the following conditions are simultaneously met:

objects were first put into operation during tax periods starting from January 1, 2015;
objects are located wholly or partially within the borders of the Republic of Sakha (Yakutia), Irkutsk or Amur region;
the objects belong by right of ownership to organizations that are the owners of the objects of the Unified Gas Supply System or organizations in which the owners of the objects of the Unified Gas Supply System participate.

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

Organizations that have separate divisions with separate balance sheets or geographically distant real estate in different regions must apply the rates established in the corresponding regions when calculating property tax.

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

Calculation sections for advance payment of property tax

Advance payment includes:

title page;
section 1, intended to reflect the amount of tax payable to the budget;
section 2 , intended for calculating tax based on book value;
section 3 , intended for calculating tax based on cadastral value.

You must submit all advance payment sheets to the Federal Tax Service, even if you do not have objects that should be reflected in section. 2 or 3.

The procedure for filling out the calculation for the advance payment of property tax

First you need to fill out a cover page, in which you should indicate information about the organization and the declaration being submitted.

Then section is filled in. 3, section 2 and at the end - section. 1.

Section 3 of calculation of advance payment for property tax

Section 3 of the declaration is completed for each property, the tax on which is calculated based on the cadastral value ().

Accordingly, you need to fill out so many sections. 3, how many such real estate objects does the Organization have?

If the Organization does not have real estate taxed based on cadastral value, then in Sec. 3 dashes are added in all fields except TIN, KPP, Page. (Clause 2.4 of the Procedure for filling out the declaration).

If the property did not belong to the organization during the entire reporting period, then in line 080 indicate the coefficient, defined as the ratio of the number of full months during which the property was owned to three (the number of months in the reporting period). In this case, a full month is taken in which (clause 5 of Article 382 of the Tax Code of the Russian Federation):

ownership of the object is registered if this happened before the 15th day of the month inclusive. If ownership of an object is registered after the 15th day, then this month is not taken into account when calculating the tax;
termination of ownership of the object is registered if this occurred after the 15th day of the month. If the termination of ownership of an object is registered before the 15th day inclusive, then this month is not taken into account when calculating the tax.

Line 080 is given as a proper fraction. It can be 1/3 or 2/3.

If the company owned the property for the entire quarter, there is no need to fill out line 080 with a ratio of 3/3.

After all, the amount of the advance payment in this case is not subject to adjustment. In this case, dashes are placed in line 080.

For example, if ownership of a property was registered on August 15, 2016, then you owned the property for eight months in Q3.

In line 080 section. 3 calculations for the 3rd quarter, make an entry 2/3 (clause 5 of Article 382 of the Tax Code of the Russian Federation, clause 7, clause 6.2 of the Procedure for filling out the calculation for an advance payment).

Section 2 of calculation of advance payment for property tax

There may be several sections 2 in the declaration.

For example, if an Organization has two buildings with different OKTMO codes on the territory controlled by one Federal Tax Service Inspectorate, you need to fill out two sections. 2.

If, in addition, a reduced tax rate is established for part of the property, then another section should be completed. 2.

In line 270 section. 2 indicates the residual value of all fixed assets of the organization, except land plots, including:

fixed assets included in the first or second depreciation group (Letter of the Federal Tax Service dated 08/07/2015 N BS-4-11/13906@);
objects taxed based on cadastral value;
property listed on the balance sheet of the OP.

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

Section 1 of calculation of advance payment for property tax

In Sect. 1 of the calculation to reflect the amount of the advance payment payable according to the corresponding OKTMO code, seven blocks of lines 010 - 030 are provided, which indicate:

in line 010 - OKTMO code, according to which the amount of the advance payment is due;
in line 020 - KBK 182 1 06 02010 02 1000 110;
in line 030 - amount to be paid.

If you calculate property tax using one OKTMO code, based on both book value and cadastral value, then in line 030 section. 1 Enter the total amount to be paid. It consists of two amounts (clause 4.2 of the Procedure for filling out the calculation for an advance payment, Letter of the Federal Tax Service dated 05/08/2014 N BS-4-11/8876):

the amount of the advance payment calculated on the basis of the book value of property with the same OKTMO code;
the amount of the advance payment calculated on the basis of the cadastral value of the property with the same OKTMO code.

Reflection of the accrual and payment of property tax in accounting and tax accounting

In accounting property tax, calculated both on the basis of the book value and on the basis of the cadastral value, and advance payments on it are accrued by transactions:

When transferring property taxes, the posting will be as follows:

For purposes income tax property tax and advance payments on it are taken into account as expenses on the accrual date, regardless of the date of payment to the budget (clause 1, clause 1, article 264, clause 1, clause 7, article 272 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 09.21.2015 N 03-03-06/53920).

In the income tax return, property tax and advance payments thereon are reflected on line 041 of Appendix No. 2 to Sheet 02 on an accrual basis in the total amount of taxes and fees accrued in the reporting (tax) period (clause 7.1 of the Procedure for filling out the declaration).

Calculation of the tax base and tax based on the “cadastral” value

To calculate the tax base for cadastral property, the company must know its value.

Information on the cadastral value can be taken from the state real estate cadastre (Article 7 of the Federal Law of July 24, 2007 No. 221-FZ).

A company can find out the value of a specific asset on the Rosreestr website.

When calculating tax based on the “cadastral” value of property, the company can use the calculation formula (clauses 1, 2 and 4 of Article 382 of the Tax Code of the Russian Federation):

Advance tax payment = Cadastral value of property as of January 1 of the tax period x tax rate / 4

If the cadastral value of the premises owned by the organization has not been determined, but the cadastral value of the building in which it is located has been determined, the value of this premises is determined by the formula (clause 6 of Article 378.2 of the Tax Code of the Russian Federation):

Tax base for premises, the cadastral value of which has not been determined = Cadastral value of the building (as of January 1 of the current year) in which the premises are located/Total area of the building X Area of the premises

It is important when the organization became the owner. It is he who pays the property tax on the cadastral value (subclause 3, clause 12, article 378.2 of the Tax Code of the Russian Federation).

Before registering the transfer of ownership, the previous owner of the property must pay tax at the cadastral value.

And the new owner, when calculating the tax in 2016, must take into account the so-called ownership coefficient (clause 5 of Article 382 of the Tax Code of the Russian Federation).

If ownership of a real estate item arose or ceased during the reporting period (I, II or III quarter), then the amount of the advance payment payable on such an object for the reporting period is calculated taking into account the number of full months during which you owned it in reporting period.

In this case, a full month is taken in which (clause 5 of Article 382 of the Tax Code of the Russian Federation):

ownership of the object is registered if this occurred before the 15th day of the corresponding month inclusive. If ownership of an object is registered after the 15th day, then this month is not taken into account when calculating the advance tax payment;
termination of ownership of the object is registered if this occurred after the 15th day of the corresponding month. If the termination of ownership of an object is registered before the 15th day inclusive, then this month is not taken into account when calculating the advance tax payment.

Then the amount of the advance payment for an incomplete reporting period is calculated using the formula:

Advance tax payment = (Cadastral value of property as of January 1 of the tax period x tax rate) / 4 x (Number of full months of property ownership in the reporting period / 3)

Calculation of the tax base and tax based on the average annual value of property

The tax base for the remaining property is calculated based on its average annual value (clause 4 of Article 376 of the Tax Code of the Russian Federation).

First, the residual value of the property is calculated:

Residual value = original cost - accrued depreciation;

The residual value is determined according to accounting data and is equal to the original cost of fixed assets (debit balance of accounts 01 “Fixed Assets”, 03 “Income Investments in Material Assets”) minus accrued depreciation (credit balance of account 02 “Depreciation of Fixed Assets”) (clause 3 of Art. 375 Tax Code of the Russian Federation).

Average value of the Property = (residual value at the beginning of the tax period + remaining value at the beginning of each month + remaining value at the beginning of the first month after the reporting month) / (number of months in the reporting period (3,6, or 9) + 1);

Advance tax payment = average property value x tax rate / 4

Example.

Calculation of the average and average annual value of property, advance payments and property tax for 2016

Residual value of OS:

As of 01/01/2016 - RUB 1,500,000;

As of 02/01/2016 - RUB 1,450,000;

As of 03/01/2016 - RUB 1,400,000;

As of 04/01/2016 - RUB 1,350,000;

As of 05/01/2016 - RUB 1,300,000;

As of 06/01/2016 - RUB 1,250,000;

As of 07/01/2016 - RUB 1,200,000;

As of 08/01/2016 - RUB 1,150,000;

As of September 1, 2016 - RUB 1,100,000;

As of 10/01/2016 - RUB 1,050,000;

As of November 1, 2016 - RUB 1,000,000;

As of December 1, 2016 - RUB 950,000;

As of December 31, 2017 - RUB 900,000.

The property tax rate in a constituent entity of the Russian Federation is 2.2%.

1. Calculation of the advance payment for the first quarter.

The average cost of property is RUB 1,425,000. ((RUB 1,500,000 + RUB 1,450,000 + RUB 1,400,000 + RUB 1,350,000) / 4).

Advance payment for the first quarter - 7838 rubles. (RUB 1,425,000 x 2.2% / 4).

2. Calculation of the advance payment for the six months.

The average cost of property is RUB 1,350,000. ((RUB 1,500,000 + RUB 1,450,000 + RUB 1,400,000 + RUB 1,350,000 + RUB 1,300,000 + RUB 1,250,000 + RUB 1,200,000) / 7).

Advance payment for half a year - 7425 rubles. (RUB 1,350,000 x 2.2% / 4).

3. Calculation of advance payment for 9 months.

The average cost of property is RUB 1,275,000. ((RUB 1,500,000 + RUB 1,450,000 + RUB 1,400,000 + RUB 1,350,000 + RUB 1,300,000 + RUB 1,250,000 + RUB 1,200,000 + RUB 1,150,000 + RUB 1,100,000 + RUB 1,050,000) / 10).

Advance payment for 9 months - 7013 rubles. (RUB 1,275,000 x 2.2% / 4).

4. Calculation of property tax for the year.

The average annual value of property is RUB 1,200,000. ((RUB 1,500,000 + RUB 1,450,000 + RUB 1,400,000 + RUB 1,350,000 + RUB 1,300,000 + RUB 1,250,000 + RUB 1,200,000 + RUB 1,150,000 + RUB 1,100,000 + RUB 1,050,000 + RUB 1,000,000 + RUB 950,000 + RUB 900,000) / 13).

Property tax for the year - 26,400 rubles. (RUB 1,200,000 x 2.2%).

The tax payable for the year is RUB 4,124. (RUB 26,400 - RUB 7,838 - RUB 7,425 - RUB 7,013).

Then section 2 should be completed as follows:

Section 2

This section reflects the residual value of fixed assets as of the first day of each month of the year on lines 020 - 110

For each of these lines, column 3 shows the residual value of fixed assets recognized as an object of taxation, and column 4 shows the value of preferential property. Since the company does not have benefits, column 4 will remain empty.

The average value of property for the reporting period is shown on line 120.

Lines 130, 140 and 150 are provided to reflect the tax benefit code, the average annual value of tax-free property and the share of the book value of the property in the territory of the corresponding constituent entity of the Russian Federation. Since the organization in our example does not have preferential property and all the real estate it owns is located on the territory of one constituent entity of the Russian Federation, lines 130, 140, 150 remain empty.

Line 160 is provided for the tax benefit code established in the form of a reduced tax rate. In our case, it will remain empty, since the company does not use preferential rates.

Line 170 indicates the tax rate - 2.2%.

The amount of the advance payment for the reporting period is reflected in line 180.

Lines 190, 200 show the code and amount of the tax benefit, which reduces the amount of tax payable to the budget.

Since the organization does not have benefits, these lines will remain empty.

Line 210 reflects the residual value of fixed assets as of 01.10 of the reporting period.

Example.

RCalculation of property tax on real estate registered on the balance sheet on December 31, 2015.

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

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

Since 2016, the tax base for this property is the cadastral value.

2015

The average property value is:

17,000,000 rub.: (12 + 1) = 1,307,692 rub.

Tax amount for 2015:

RUB 1,307,692 × 2.2% = RUB 28,769

2016

The organization is the owner of the property for 10 months (March-December). The value of the adjustment coefficient for calculating property tax (advance payments) is equal to:

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

The amount of advance payments is equal to:

40,000,000 rub. × 1.3% × 1/3: 4 = 43,333 rub. - for the first quarter of 2016;
40,000,000 rub. × 1.3% × 3/3: 4 = 130,000 rub. - for the second quarter of 2016;
40,000,000 rub. × 1.3% × 3/3: 4 = 130,000 rub. - for the third quarter of 2016.

The amount of property tax to be paid additionally at the end of 2016 will be:

40,000,000 rub. × 1.3% × 10/12 - (43,333 rub. + 130,000 rub. + 130,000 rub.) = 130,000 rub.

Then section 3 should be completed as follows:

Section 3

This section is completed for real estate objects, the tax base for which is the cadastral value.

Please note that the section shows the tax calculation for one property. This follows from the provisions of paragraphs. 1 and 2 clause 6.2 Procedure for filling out the declaration. That is, section 3 declarations will be as many as the organization has real estate objects for which the tax is calculated based on the cadastral value.

In the example we are considering, the organization has only one such object. Therefore, Sec. There will also be only one 3 declarations.

In line 014, the organization will reflect the cadastral number of the property, and in line 020 its cadastral value as of January 1, 2016.

Line 030 is provided to reflect the tax-free cadastral value. In our case, it will remain empty, since the entire cadastral value of the property is taxed.

Lines 040 and 070 contain tax benefit codes. Since the organization does not have benefits, these lines will be empty.

Line 050 is filled in when the property has an actual location on the territories of different constituent entities of the Russian Federation or on the territory of a constituent entity of the Russian Federation and in the territorial sea of the Russian Federation (on the continental shelf of the Russian Federation or in the exclusive economic zone of the Russian Federation) (clause 4, clause 6.2 of the Procedure for filling out the declaration). Since all of the organization’s real estate is located on the territory of one constituent entity of the Russian Federation, this line remains empty.

Line 070 shows the tax base. It represents the difference between the values of lines 020 and 030 (clause 5, clause 6.2 of the Procedure for filling out the declaration).

Since line 030 is empty, the value on line 060 will be equal to the value on line 020, that is, 40,000,000 rubles.

Line 070 indicates the tax rate. In our case it is 1.3%.

Line 080 indicates the coefficient K. In our case it is 1.

The amount of the advance payment for the reporting period is reflected on line 090.

Lines 100 and 110 will remain blank, since the organization does not have benefits.

All organizations that have fixed assets recognized as objects of taxation must submit calculations of advance payments for property tax. The value of the residual value of such objects does not matter (clause 1 of Article 373, Article 374, clause 1 of Article 386 of the Tax Code of the Russian Federation).

What property is subject to tax? Russian And foreign organizations are defined differently. Read more aboutproperty tax in tax accounting in our article.

Who should not submit the calculation?

If an organization does not have fixed assets recognized as objects of taxation, it is not necessary to report property taxes. The grounds for this are clause 1 of Art. 373, art. 374, paragraph 1, art. 386 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 23, 2011 No. 03-05-05-01/74.

There is also no need to submit settlements in relation to preferential property related to oil production at offshore fields (paragraph 2, paragraph 1, article 386, paragraph 24, article 381 of the Tax Code of the Russian Federation). Include the remaining property that is subject to taxation in the calculation. Read more in the article,what property is taxable. Even if other benefits apply to this property. For example, movable property that belongs to 3–10 depreciation groups must be included in the calculation. Even if it was acquired after January 1, 2013 (letter of the Federal Tax Service of Russia dated December 17, 2014 No. BS-4-11/26159).

And of course, the calculation of advance payments for property tax (as well as the declaration for this tax) is not submitted by entrepreneurs and citizens. They do not pay such a tax in principle (clause 1 of Article 373 of the Tax Code of the Russian Federation).

Situation: who must submit calculations of advance payments for property tax - the founder of the trust management or the trustee?

Founder of trust management.

Taxpayers are required to submit tax calculations (subclause 4, clause 1, article 23, clause 1, article 386 of the Tax Code of the Russian Federation). And for objects transferred to trust management, the payer of the property tax is the founder of the trust management (Article 378 of the Tax Code of the Russian Federation). That is, an organization that transferred its property to a manager. Thus, it is she who must prepare and submit tax reports on property tax. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated September 23, 2008 No. 03-05-05-01/58, paragraphs 3–4 of paragraph 3 of the letter of the Ministry of Finance of Russia dated August 2, 2005 No. 07-05-06/216.

Situation: Is it necessary to submit calculations of advance payments for property tax if the residual value of fixed assets is zero? The organization applies a general taxation system.

Yes need.

Calculations of advance payments for property tax must be submitted by all payers of this tax (Article 386 of the Tax Code of the Russian Federation). And these are all organizations that have fixed assets that are taxed (clause 1 of Article 373, Article 374 of the Tax Code of the Russian Federation). The amount of the residual value of the property is not important - there is no such restriction in the Tax Code of the Russian Federation.

If the residual value of fixed assets recognized as an object of taxation is zero, the tax base and the amount of tax that must be indicated in the calculations will be equal to zero. However, the organization is required to submit estimates of advance property tax payments. This is confirmed by letter of the Federal Tax Service of Russia dated February 8, 2010 No. 3-3-05/128.

An organization may also have real estate objects, the tax base for which is their cadastral value. The amount of the advance payment for property tax on such objects does not depend on their residual value. This means that in this case the organization must also submit calculations of advance payments for property tax.

Calculation form

The form of calculation for advance payments of property tax has changed. Starting with reporting for the first half of 2017, calculations are provided in the form approved by Order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/271@.

Let's figure out what you should pay attention to when calculating property taxes for organizations.

Due dates: tax and reporting period

The tax period is the calendar year (Clause 1, Article 379 of the Tax Code of the Russian Federation).

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

The tax base	Reporting periods
The tax is calculated based on the average annual value of the property	I quarter, half year, 9 months
The tax is calculated based on the cadastral value of the property	I quarter, II quarter, III quarter

Here are the dates for 2018:

for the first quarter – no later than May 4, 2018;
for the half year (2nd quarter) – no later than August 1, 2018;
for nine months (III quarter) – no later than October 31, 2018.

Attention: An organization may be fined for being late in calculating advance payments for property tax.

Calculations of advance payments are recognized as documents necessary for tax control.

Firstly, sanctions for late submission of documents required for tax control are provided for in paragraph 1 of Article 126 of the Tax Code of the Russian Federation. The fine amount is 200 rubles. for each document not submitted.

Secondly, for untimely submission of such documents at the request of the tax inspectorate, the court may impose administrative liability on officials of the organization (for example, its head). The fine amount will be from 300 to 500 rubles. (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

It is worth noting that calculations of advance payments are not equivalent to tax returns (Clause 1, Article 80 of the Tax Code of the Russian Federation). Consequently, an organization cannot be fined for late submission of calculations under Article 119 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated May 5, 2009 No. 03-02-07/1-228, paragraph 15 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 No. 71, resolution of the Federal Antimonopoly Service of the East Siberian District dated January 18, 2006 No. A58-4095/2005-F02-6999/05-S1, Volga-Vyatka District dated April 27, 2006 No. A82-2065/2005-27, Far Eastern District dated May 31, 2006 No. F03-A51/06-2/1217, Moscow District dated September 16, 2008 No. KA-A40/8744-08).

Determination of the tax base

When determining the tax base, not all property is included in the tax base. We will divide property that is not involved in determining the tax base into two groups: exempt and preferential.

Tax exemption

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

At the same time, fixed assets belonging to depreciation group I or II are excluded from the tax base, i.e., with a useful life from 1 year to 3 years inclusive (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation).

Privileges

The benefits include property listed in Article 381 of the Tax Code of the Russian Federation. Let us dwell in detail on the benefit applied to movable objects registered as fixed assets from 01/01/2013 (clause 25).

If an organization applies this benefit, then it is necessary to follow regional legislation. Subjects of the Russian Federation are now solely vested with the right to establish benefits on their territory. If the region does not take advantage of this right, then from January 1, 2018, the benefits provided for in paragraphs 24 and 25 of Article 381 of the Tax Code of the Russian Federation will no longer apply on its territory.

Preparing for calculations

Let's distribute everything accounted for in accounts 01 and 03 of the Chart of Accounts into 5 groups:

№	Groups	A comment
	Real estate for which the cadastral value has been determined	The cadastral value of objects is posted on the official website of Rosreestr https://rosreestr.ru
	Real estate for which there is no cadastral valuation	Real estate recorded on the balance sheet for which there is no cadastral value
III	Objects exempt from taxation	The list is given in paragraph 4 of Art. 374 Tax Code of the Russian Federation
	Preferential objects	The list is given in Art. 381 Tax Code of the Russian Federation
	Other	Property that does not fall into any of the above groups

Once we have decided on the fixed assets, we will move on to filling out the property tax calculation.

Where to submit the payment

To correctly determine where to submit the calculation of advance payments for property taxes, answer three questions:

Is your organization the largest taxpayer?

Based on what value was calculated the tax base for the property for which you are submitting calculations: from the average or cadastral?

Does the organization have separate divisions with property on their balance sheet? And if so, how is the tax distributed among local budgets?

If your organization is the largest taxpayer, then for all objects, even those that are taxed at cadastral value, submit a single report at the place where the organization is registered as the largest taxpayer. This is stated in paragraph 1.5 of Appendix 6 to the order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

But if the organization is not one of the largest, then for each property with a cadastral tax base, submit separate calculations at the location of these objects. The Federal Tax Service of Russia sent such clarifications to the tax inspectorates by letter dated April 29, 2014 No. BS-4-11/8482.

Let's move on to the next question. Does the organization have separate divisions? If not, then submit the calculation for the property, the tax base for which you calculate from the average cost, to the inspectorate at the location of the organization.

For the property of separate divisions (the tax base for which is calculated from the average cost), report depending on the budget structure of a particular region. Property tax amounts or advance payments may:

go entirely to the regional budget;

partially or fully go to the budgets of municipalities;

distributed among the settlements included in the municipality.

If in your region there is no distribution of property taxes between municipal budgets, then calculations of advance payments can be submitted centrally - at the location of the organization. But it's necessary . This is stated in paragraph 1.6 of Appendix 6 to the order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

Is property tax in the region credited (in whole or in part) to local budgets? There are several options, all of them are in the table below:

Where is the organization, its separate branches with a separate balance sheet or geographically distant real estate located?	Which tax office should I submit reports to?	How many reports to submit?	How to reflect tax in reports
In several municipalities under the jurisdiction of different tax inspectorates	By location of each separate division with a separate balance sheet or geographically remote real estate	For each division with a separate balance sheet and for each geographically remote property, submit separate calculations	In the submitted forms, reflect only the tax, the payment of which is controlled by the tax office of the relevant municipality
In several municipalities under the jurisdiction of one tax office	By location of the organization's head office	Submit a single report for all property on which you pay tax in the territory of the municipality	Calculate the reporting tax separately for each municipality
In one municipality	By location of the organization's head office		In your reports, reflect all property taxes under one OKTMO code - the municipality at the location of the organization's head office

Similar explanations are contained in paragraph 7 of the letter of the Ministry of Finance of Russia dated February 12, 2009 No. 03-05-04-01/08.

At the same time, the following is provided for municipalities such as districts. It will not be possible to provide a single calculation if, by decision of local legislators, part of the property tax is transferred to the budgets of the district’s settlements. Then you will have to submit separate calculations.

All these rules are spelled out in paragraphs 1 and 5 of Article 386 of the Tax Code of the Russian Federation, and are also set out in the letter of the Federal Tax Service of Russia dated April 29, 2014 No. BS-4-11/8482. The diagram below will help you avoid getting confused about where to pay property taxes (including advances) and where to submit reports.table. .

Coordination of centralized reporting

Payments can be submitted centrally for all divisions of the organization only in agreement with your tax office. To do this, send a notification to the inspectorate at free form . In the document, indicate the structural units, their location and OKTMO codes, as well as the inspection to which the reports will be submitted.

This is stated in letters of the Federal Tax Service of Russia dated March 20, 2014 No. BS-4-11/5132 and dated December 23, 2013 No. BS-4-11/23185.

Situation: Is it possible to submit calculations of advance payments for property tax centrally - at the location of the head office of an organization, if in one subject of the Russian Federation it has several separate divisions with separate balance sheets?

The answer to this question depends on whether the property tax is distributed between local budgets or not (Clause 5, Article 56, Article 58 of the Budget Code of the Russian Federation).

If regional legislation does not provide for the transfer of part of the tax to local budgets, then in the reporting reflect the entire amount of property tax payable to the budget of the constituent entity of the Russian Federation. Including for separate divisions and real estate objects that are located on the territory of this subject of the Russian Federation. In this case, the organization has the right to submit tax reports centrally - at the location of the organization's head office. But first submitting reports centrally with your inspection.

For example, this procedure is established for organizations that have separate divisions or geographically distant real estate in Moscow. An organization that has separate divisions in different districts of Moscow with separate balance sheets on which property objects are listed can pay property tax and submit reports on such objects at the location of the head office (if located in Moscow) or one of such separate divisions. If an organization has geographically remote real estate properties in different districts of Moscow, then it can pay property tax and submit reports on such properties at the location of its head office in Moscow.

Similar explanations are contained in paragraphs 2–6 of the letter of the Ministry of Finance of Russia dated February 12, 2009 No. 03-05-04-01/08 and in the letter of the Federal Tax Service of Russia dated October 30, 2012 No. BS-4-11/18282.

It should be noted that for real estate objects, the tax base for which is determined as their cadastral value, calculations must be submitted only at their location. It does not matter how the tax is distributed in the region and whether the organization has the right to submit reports centrally. This conclusion can be drawn from letters of the Federal Tax Service of Russia dated June 2, 2014 No. BS-4-11/10451 and dated December 23, 2013 No. BS-4-11/23185.

If property tax amounts are credited (in whole or in part) to local budgets, then several options are possible. All of them are presented in .

At the same time, the following is provided for such municipal entities as municipal districts. An organization cannot submit a single calculation for property located on the territory of a municipal district if, by decision of the representative body of this municipal district, part of the property tax is credited to the budgets of its settlements.

This procedure is established by clause 1.6 of the Procedure for filling out the calculation of advance payments, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

An example of presenting calculations of advance payments for property tax. Regional legislation does not provide for the transfer of part of the tax to local budgets

The head office of the organization, its separate divisions and geographically remote real estate objects are located on the territory of one constituent entity of the Russian Federation, but in different municipalities (the territory of each municipality is supervised by a separate tax office). Regional legislation does not provide for the transfer of part of the property tax to local budgets. The organization does not have real estate objects for which the tax base is their cadastral value.

The organization's accountant prepares one calculation of advance payments for property tax. In it, he indicates the total amount of the advance payment for all property that is located on the territory of a constituent entity of the Russian Federation (i.e., for the head office of the organization, its separate divisions and geographically remote real estate objects). The accountant submits this calculation to the tax office at the location of the organization's head office. Therefore, it indicates the OKTMO code of the municipality in which the head office of the organization is located.

An example of presenting calculations of advance payments for property tax. Regional legislation provides for the transfer of part of the tax to local budgets. The territory of each municipality is supervised by a separate tax office

The head office of the organization, its separate divisions and geographically remote real estate objects are located on the territory of one constituent entity of the Russian Federation, but in different municipalities (the territory of each municipality is supervised by a separate tax office). Regional legislation provides for the transfer of part of the property tax to local budgets.

The organization's accountant prepares calculations of advance payments for property taxes for each municipality. Each calculation reflects the amount of the advance payment for the property located on the territory of the given municipality. The accountant submits the calculations to the tax authorities at the location of the organization’s head office, its separate divisions and geographically remote real estate. In each of the calculations, the OKTMO code for the corresponding municipality is indicated.

An example of presenting calculations of advance payments for property tax. Regional legislation provides for the transfer of part of the tax to local budgets. The territories of all municipalities are supervised by one tax office

The head office of the organization, its separate divisions and geographically remote real estate objects are located on the territory of one subject of the Russian Federation, but in different municipalities (the territories of all municipalities are supervised by one tax inspectorate). Regional legislation provides for the transfer of part of the property tax to local budgets.

The organization's accountant prepares one calculation of advance payments for property tax. In it, he separately indicates the amount of the advance payment for each municipal entity, on the territory of which there are separate divisions and geographically remote real estate objects. For each amount, the OKTMO code of the corresponding municipality is indicated. The accountant submits this calculation to the tax office at the location of the organization's head office. largest taxpayers . They must submit tax reports electronically via telecommunications channels to interregional inspectorates for the largest taxpayers.

This is stated in paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

Attention: If an organization is required to submit reports electronically, but submits them in paper form, it will be fined 200 rubles. for each calculation. This is stated in Article 119.1 of the Tax Code of the Russian Federation.

Calculation of property tax for legal entities

General filling requirements

Here are some features of filling out advance calculations:

If there are no indicators, a dash is entered in the fields. The dash is drawn along the entire length of the field.
Cost indicators are indicated in full rubles.
All sheets indicate the checkpoint and tax identification number of the organization.

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

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

Let's consider the procedure for filling out the calculation sections (KND 1152028).

Procedure for filling out section 1

Section 1 is the last to be filled out - the final sheet. It reflects the amount of the advance tax payment payable to the budget at the place of provision. Filled out in the context of the corresponding codes according to OKTMO and KBK. The codes must comply with the following references:

OKTMO code - directory OK 033-2013 (approved by order of the Federal Agency for Technical Regulation and Metrology dated June 14, 2013 N 159-st);
KBK - instructions on the procedure for applying the budget classification of the Russian Federation (approved by order of the Ministry of Finance of Russia dated July 1, 2013 N 65n).

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

Line 030 = (Section 2: 180 – 200) + (Section 3: 090 – 110)

Procedure for filling out section 2

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

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

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

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

To fill it out correctly, you need to return to the 5 groups listed in the table above. The tabular part of the calculation indicates the objects that are assigned toII, IV and V groups.

Important! Section 2 does not reflect real estate and property,exempt from taxation.

Procedure for filling out section 2.1

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

Section 2.1 does not indicate real estate assets disposed of before the end of the reporting period. For example, when filling out the calculation for the first half of the year, section 2.1 is not completed in relation to real estate disposed of before July 1.

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

Procedure for filling out section 3

For each property for which the cadastral value is determined, a separate sheet of Section 3 is filled out. Taking into account our groups, these are objects that are included in Group I.

The line with code 020 indicates the cadastral value of the asset as of January 1.

A property tax calculator will help simplify your calculations.

Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert in accounting and taxation at the information agency Clerk.Ru. Photo by B. Maltsev, news agency “Clerk.Ru”

Property tax is a regional tax. Information on the procedure for calculating and assessing taxes is set out in Chapter 30 of the Tax Code. In accordance with the provisions of Article 372 of the Tax Code of the Russian Federation, the property tax of organizations is established and put into effect in accordance with the Tax Code and the laws of the constituent entities of the Russian Federation.

From the moment of entry into force, the tax is obligatory for payment in the territory of the corresponding constituent entity of the Russian Federation.

When establishing a tax, the constituent entities of the Russian Federation determine the tax rate within the limits established by Chapter 30 of the Tax Code of the Russian Federation, the procedure and deadlines for paying the tax.

The tax calculation for the advance payment of corporate property tax (hereinafter referred to as the Calculation) is filled out by persons recognized as taxpayers of corporate property tax in accordance with Chapter 30 “Organizational Property Tax” of the Tax Code of the Russian Federation.

We remind you that federal laws:

No. 268-FZ dated September 30, 2013,
No. 307-FZ dated 02.11.2013,

Significant changes were made to Chapter 30 of the Tax Code of the Russian Federation, which came into force in 2014.

The procedure for providing tax calculations for advance payments of property tax is discussed in Article 386 of the Tax Code of the Russian Federation.

It is necessary to provide the Calculation for the 1st quarter of 2014 no later than April 30, 2014*.

*In accordance with paragraph 2 of Article 386 of the Tax Code of the Russian Federation.

The calculation is presented in the prescribed form:

on paper with a removable media attachment containing data in electronic form in an established format;
on paper using a two-dimensional barcode;
according to established formats in electronic form (transmitted via telecommunication channels).

note: Not allowed bilateral Printing the Calculation on paper. It is not allowed to fasten the sheets of the Calculation, which leads to damage to the paper media..

When transmitting the Calculation via telecommunication channels, the day of its submission is considered the date of its dispatch.

On paper, the calculation can be submitted by the taxpayer to the Federal Tax Service:

personally;
through your representative;
sent in the form of a postal item with a description of the attachment.

When sending the Calculation by mail, the day of its submission is considered to be the date of sending the postal item with a description of the attachment.

Note:In accordance with paragraph 3 of Article 80 of the Tax Code, if the average salary number employees exceeds 100 people, reporting is provided in electronic form, certified by an electronic digital signature. If the average number of employees of the company does not exceed 100 people, the declaration can be submitted on paper.

In accordance with Article 379 of the Tax Code, tax The period is considered to be a calendar year. Reporting The following periods are recognized:

first quarter,
half year
nine months of the calendar year.

At the same time, according to clause 3 of Article 379 of the Tax Code of the Russian Federation, the legislative (representative) body of a subject of the Russian Federation when establishing a tax has the right not to install reporting periods.

The form of calculation for advance payments of property tax and the procedure for filling it out were approved by Order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

This order was amended (by Order of the Federal Tax Service of Russia dated November 5, 2013 No. ММВ-7-11/478@), which came into force 10 days after the day of official publication (in Rossiyskaya Gazeta on December 20, 2013) and apply:

starting with the submission of a tax return for corporate property tax for 2013.

These changes affected both the Calculation form and the procedure for filling it out. Accordingly, for the 1st quarter of 2014, the calculation must be provided according to the new form, contained in Appendix No. 4 to the order of the Federal Tax Service of Russia dated November 5, 2013. No. ММВ-7-11/478@.

Let us note that in the Law of Moscow dated November 5, 2003. No. 64 “On the property tax of organizations” was also amended by the Moscow Law of November 20, 2013. No. 63, which come into force from 01/01/2014*

*With the exception of certain provisions coming into force on 01/01/2015.

Based on the provisions of the Tax Code of the Russian Federation, the new procedure for filling out the Calculation of advance payments for property tax and the provisions of Moscow Law No. 64, we will draw up a calculation for advance payments of property tax for the 1st quarter of 2014 for the organization Romashka LLC.

General provisions

The calculation consists of:

Title page;

Section 1 “Amount of advance tax payment payable to the budget” (hereinafter referred to as Section 1);

Section 2 “Calculation of the amount of advance tax payment in relation to the taxable property of Russian organizations and foreign organizations operating in the Russian Federation through permanent representative offices” (hereinafter referred to as Section 2);

Section 3 “Calculation of the amount of advance payment of tax for the reporting period on a real estate object, the tax base for which is the cadastral value.

The calculation is submitted by the taxpayer of the corporate property tax to the tax authorities:

at the location of the Russian organization;
at the place of registration of the permanent representative office of the foreign organization with the tax authority;
at the location of each separate division of a Russian organization that has a separate balance sheet;
at the location of the real estate (in this case, the Calculation includes the Title Page, Section 1, Section 3);
at the location of the property that is part of the Unified Gas Supply System (hereinafter referred to as the Unified Gas Supply System);
at the place of registration of the largest taxpayer.

The calculation is completed in relation to the amounts of advance tax payments payable to the budget according to the corresponding municipal code(s) in accordance with the All-Russian Classifier of Municipal Territories OK 033-2013 (hereinafter referred to as OKTMO code).

At the same time, in the Calculation submitted to the Federal Tax Service, the amounts of advance tax payments are indicated, the OKTMO codes of which correspond to the territories of municipalities under the jurisdiction of this tax office.

If the legislation of a constituent entity of the Russian Federation provides for the transfer of property tax to organizations:

to the regional budget without sending the tax amount to the budgets of municipalities*,

one Calculation can be filled out in relation to the amount of the advance tax payment payable to the budget of a constituent entity of the Russian Federation, in agreement with the Federal Tax Service for this subject of the Russian Federation.

*So, for example, in accordance with paragraph 3 of Article 3 of the Moscow Law of November 5, 2003. No. 64, the tax amount is credited to the budget of the city of Moscow, that is, it is not distributed among municipalities.

This means that if a company has real estate that is located in another municipality, and the municipality belongs to another Federal Tax Service Inspectorate, then it can submit a declaration (by agreement with the Federal Tax Service Inspectorate) to more than 2 tax authorities (one at the location of the organization, and the other at location of the property), and one - at the location of the organization.

In this case, when filling out the Calculation, the OKTMO code corresponding to the territory of the municipality under the jurisdiction of the Federal Tax Service is indicated. at the place of presentation Calculation.

If the legislation of a constituent entity of the Russian Federation provides for the transfer of tax revenues from property taxes in whole or in part to the budgets of municipal entities, one Calculation can be completed in relation to the amount of the advance tax payment payable to the budget of the municipal entity.

In this case, when filling out the Calculation, indicate the OKTMO code corresponding to the territory of the municipality subordinate to the Federal Tax Service at the place where the Calculation was submitted.

If the legislation of a constituent entity of the Russian Federation provides for the crediting of tax revenues from property taxes:

in whole or in part to the budgets of municipalities under the jurisdiction of one Federal Tax Service,

then one Calculation can be completed in relation to the amounts of advance tax payments calculated separately for each municipality and its corresponding OKTMO code.

At the same time, one Calculation in relation to property subject to taxation within one municipal district can be filled out only in the case if absent decision of the representative body of the municipal district on the transfer of property tax revenues:

to the budgets of settlements that are part of a municipal district, according to established standards for deductions from income from the property tax of organizations subject to credit in accordance with the law of the subject of the Russian Federation to the budgets of municipal districts.

Title page of the Calculation

When filling out the Calculation, only one indicator is indicated in each field (with the exception of dates and decimal fractions).

All values of the cost indicators of the Calculation are indicated in full rubles. Indicator values less than 50 kopecks are discarded, and 50 kopecks or more are rounded to the full ruble.

TIN, checkpoint- are indicated in accordance with the certificate of registration of the organization with the Federal Tax Service to which the Calculation is submitted.

Correction number- when providing a Calculation for the reporting period, the number “0--” is indicated for the first time; if corrective Calculations are provided, then the correction number is indicated in order - “1--”, “2--”, etc.

Reporting period (code)- in accordance with Appendix No. 1 to the Procedure for filling out the Calculation, the following codes correspond to the reporting periods:

21 - 1st quarter;
31 - half a year;
33 - 9 months;
51 - 1st quarter during the reorganization of the organization;
52 - half a year during the reorganization of the organization;
53 - 9 months of organizational reorganization.

Reporting year- the current tax period is indicated.

Submitted to the tax authority (code)- indicate the code of the Federal Tax Service to which the Calculation is provided.

The code consists of four digits. The first two digits are the region code (for example, Moscow - 77, Moscow region - 50), the second two digits are the Federal Tax Service number.

By location (registration) (code)- the code is indicated in accordance with Appendix No. 3 to the Procedure for filling out the Calculation. This code means that the Calculation is presented:

Calculation presentation codes:

Appendix No. 3

Code	Name
213	At the place of registration as the largest taxpayer
214	At the location of a Russian organization that is not largest taxpayer
215	At the location of the legal successor who is not the largest taxpayer
216	At the place of registration of the legal successor, who is the largest taxpayer
221	At the location of a separate division of the Russian an organization that has a separate balance sheet
245	At the place of registration with the tax authority of the foreign organizations
281	At the location of the real estate property (in relation to which establishes a separate procedure for calculating and paying tax)

Taxpayer- the full name of the Russian organization is indicated, corresponding to the name contained in its constituent documents (if there is a Latin transcription in the name, it is also indicated).

Code of type of economic activity according to the OKVED classifier- the code of the type of activity is indicated according to the OKVED OK 029-2001 classifier.

Reorganization form (code)- indicate the code of the form of reorganization of the organization based on the following codes:

Codes of forms of organization reorganization:

Appendix No. 2

In the columns " on...pages» - indicates the number of pages on which the Calculation is compiled.

In the columns " With attachment of supporting documents or their copies on... sheets» - indicates the number of sheets of supporting documents or their copies, including copies of documents confirming the authority of the taxpayer’s representative (if the Calculation is signed and (or) submitted by the taxpayer’s representative), attached to the Calculation.

In field " I confirm the accuracy and completeness of the information specified in this Calculation" - indicates:

number “1” if the declaration is signed by the head of the organization;
number “2” if the Calculation is signed by proxy (for example, by the chief accountant of the company).

In field " Signature» - the signature of the manager or representative is affixed. The signature is certified by the seal of the organization.

In field " Name of the document confirming the authority of the representative» - indicates the type of document confirming the authority of the signatory (for example, a power of attorney, its number and date).

Note:If the Calculation is signed by a representative of the taxpayer, a copy of the document confirming his authority must be provided along with him. The number of sheets of the document must be taken into account when filling out the column “ With the attachment of supporting documents or their copies on... sheets».

An example of filling out the title page of the Calculation:

Section 1 of the Calculation “Amount of advance tax payment payable to the budget”

Section 1 of the Calculation is completed in relation to the amount of the advance tax payment payable to the budget:

at the location of the organization;
the place of registration of the permanent representative office of the foreign organization with the Federal Tax Service;
the location of a separate division of a Russian organization that has a separate balance sheet;
location of the real estate.

The indicators in Section 1 of the Calculation contain the amounts of advance tax payments that, according to the taxpayer, are subject to payment to the budget.

In addition, Section 1 indicates the following codes:

budget classification (KBK) to which transport tax from organizations is subject to credit;
OKTMO.

Each block of lines 010 - 030 of Section 1 indicates:

OKTMO code(line 010 ) - the code is reflected according to the All-Russian Classifier of Municipal Territories (OKTMO), according to which the amount of the advance payment for property tax is payable.

From 01/01/2014 OKTMO OK 033-2013 is in effect (Order of Rosstandart dated June 14, 2013 No. 159-st “On the adoption and implementation of the All-Russian Classifier of Municipal Territories OK 033-2013”).

When filling out the OKTMO code, for which eleven character spaces are allocated, the free spaces to the right of the code value if the OKTMO code has eight characters, not to be filled out additional characters (filled with dashes).

At the same time, the Calculation indicates the tax amounts whose OKTMO codes correspond to the territories of municipalities under the jurisdiction of this Federal Tax Service Inspectorate.

Budget classification code(line 020 ) - the digital code of the budget classification is indicated based on the following codes:

Amount of advance tax payment payable to the budget (RUB)(line 030 ) - the amount of the advance tax payment payable to the budget at the place of submission of the Calculation according to the appropriate OKTMO and KBK codes.

Value by line 030 with the corresponding codes KBK and OKTMO is determined by summing:

differences in the values of lines with codes 180 and 200 of all Sections 2 of Calculations with the corresponding codes according to OKTMO,
differences between the values of lines with codes 090 and 110 of all Sections 3 of Calculations with the corresponding codes according to OKTMO.

Example of filling out Section 1 of the Calculation:

Section 2 of the Calculation “Calculation of the amount of advance tax payment in relation to the taxable property of Russian organizations and foreign organizations operating in the Russian Federation through permanent representative offices”

Section 2 is completed separately in a relationship:

property subject to taxation at the location of the organization (carrying out the activities of a foreign organization through a permanent representative office);

the property of each separate division of a Russian organization that has a separate balance sheet;

real estate located outside the location of the Russian organization and a separate division that has a separate balance sheet;

property taxed at different tax rates;

property included in the Unified Gas Supply System in accordance with the Federal Law of March 31, 1999. No. 69-FZ “On gas supply in the Russian Federation”;

each object of real estate actually located on the territories of different constituent entities of the Russian Federation or on the territory of a constituent entity of the Russian Federation and in the territorial sea of the Russian Federation (on the continental shelf of the Russian Federation or in the exclusive economic zone of the Russian Federation);

property benefited from a specific tax benefit (with the exception of tax benefits in the form of a reduction in the entire amount of tax payable to the budget and a tax benefit established in the form of a reduction in the tax rate);

property of a resident of the Special Economic Zone in the Kaliningrad Region, created or acquired during the implementation of an investment project in accordance with the Federal Law of January 10, 2006. No. 16-FZ “On the Special Economic Zone in the Kaliningrad Region and on amendments to certain legislative acts of the Russian Federation”;

public railway tracks, main pipelines, energy transmission lines, as well as structures that are an integral technological part of these facilities.

Property type code- indicate the code of the type of property in respect of which Section 2 of the Calculation is completed in accordance with Appendix No. 5 to the Procedure.

PROPERTY TYPE CODE

Appendix No. 5

Code	Name

	Objects of property of the Unified State Social System, with the exception of property with code 6.

	Objects of real estate that actually take place
	location in the territories of different constituent entities of the Russian Federation
	or on the territory of a constituent entity of the Russian Federation and in
	territorial sea of the Russian Federation (on the continental
	shelf of the Russian Federation or in exclusive economic
	zone of the Russian Federation).

	In all cases, except for cases with codes 1, 2, 5 and 6.

	Property of a resident of the Special Economic Zone in Kaliningrad
	areas created or acquired during the sale
	investment project in accordance with the Federal Law dated
	01/10/2006 No. 16-FZ.

	Public railway tracks, main lines
	pipelines, power transmission lines, as well as structures that are
	an integral technological part of these objects.

OKTMO code(line 010 ) - indicates the OKTMO code by which the amount of the advance tax payment is due.

Data for calculating the average value of property for the reporting period indicated:

By line 020 - 110 - by graphs 3 - 4 information on the residual value of fixed assets for the reporting period is reflected as of the corresponding date:

By column 3 “total” - the residual value of fixed assets for the reporting period for tax purposes is indicated;
By column 4 "including"- the residual value of the preferential property is indicated.

When providing a Calculation:

for the first quarter, lines with codes 020 - 050 are filled in;
for the six months, lines with codes 020 - 080 are filled in;
for 9 months, lines with codes 020 - 110 are filled in.

Average property value for the reporting period(line 120 ) - indicates the average value of property for the reporting period, calculated:

when presenting the Calculation for the first quarter as a quotient of dividing by 4 the sum of values in column 3 lines with codes 020 - 050;
when presenting the Half-Year Calculation as a quotient of dividing by 7 the sum of values in column 3 lines with codes 020 - 080;
when presenting the Calculation for an advance payment for 9 months as the quotient of dividing by 10 the sum of the values in column 3 lines with codes 020 - 110.

Tax benefit code(line 130 ) - a composite indicator is indicated: in the first part of the indicator the tax benefit code is indicated in accordance with Appendix No. 6 to this Procedure.

TAX BENEFITS CODES:

Appendix No. 6

Tax benefit codes	Name of benefit	Base
	organizations and institutions of the penal system - in relation to property used to carry out the functions assigned to them	clause 1 art. 381 Tax Code of the Russian Federation
	religious organizations - in relation to property used by them to carry out religious activities	clause 2 art. 381 Tax Code of the Russian Federation
	all-Russian public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members disabled people and their legal representatives make up at least 80% - in relation to the property used by them to carry out their statutory activities	clause 3 art. 381 Tax Code of the Russian Federation
	organizations whose authorized capital consists entirely of contributions from all-Russian public organizations of disabled people (including those created as unions of public organizations of disabled people) (among whose members disabled people and their legal representatives make up at least 80%), if the average number of disabled people among their employees is at least 50%, and their share in the wage fund is at least 25%, in relation to property used by them for the production and (or) sale of goods (except for excisable goods, mineral raw materials and other minerals, as well as other goods on the list , approved by the Government of the Russian Federation in agreement with all-Russian public organizations of disabled people), works and services (except for brokerage and other intermediary services)	clause 3 art. 381 Tax Code of the Russian Federation
	institutions, the only owners of whose property are all-Russian public organizations of disabled people (including those created as unions of public organizations of disabled people) (among whose members disabled people and their legal representatives make up at least 80%), - in relation to property used by them to achieve educational, cultural , medical and recreational, physical education and sports, scientific, information and other purposes of social protection and rehabilitation of disabled people, as well as to provide legal and other assistance to disabled people, disabled children and their parents	clause 3 art. 381 Tax Code of the Russian Federation
	organizations whose main activity is the production of pharmaceutical products - in relation to property used by them for the production of veterinary immunobiological preparations intended to combat epidemics and epizootics	clause 4 art. 381 Tax Code of the Russian Federation
	organizations - in relation to public federal highways, as well as structures that are an integral technological part of these facilities	clause 11 art. 381 Tax Code of the Russian Federation
	organizations, with the exception of shipbuilding organizations that have the status of a resident of an industrial-production special economic zone, - in relation to property recorded on the balance sheet of an organization - a resident of a special economic zone, created or acquired for the purpose of conducting activities in the territory of a special economic zone, used in the territory of a special economic zone zones within the framework of the agreement on the creation of a special economic zone and located on the territory of this special economic zone, within five years from the date of registration of the specified property	clause 17 art. 381 Tax Code of the Russian Federation
	shipbuilding organizations that have the status of a resident of an industrial-production special economic zone - in relation to property recorded on their balance sheet and used for the construction and repair of ships, for ten years from the date of registration of such organizations as a resident of the special economic zone, as well as in in relation to property created or acquired for the purpose of construction and repair of ships, within ten years from the date of registration of said property, but no more than during the period of existence of the industrial and production special economic zone	clause 22 art. 381 Tax Code of the Russian Federation
	organizations recognized as management companies of special economic zones and 381 of the Code, accounting on the balance sheet as fixed assets real estate created for the purpose of implementing agreements on the creation of special economic zones, for ten years from the month following the month of registration of the specified property	Clause 23 of Article 381 of the Tax Code of the Russian Federation
	Investors under production sharing agreements in relation to property used exclusively for carrying out activities provided for by production sharing agreements	clause 7 art. 346.35 Tax Code of the Russian Federation
	property of specialized prosthetic and orthopedic enterprises	clause 13 art. 381 Tax Code of the Russian Federation
	property of bar associations, law offices and legal consultations	clause 14 art. 381
	property of state research centers	clause 15 art. 381 Tax Code of the Russian Federation
	Organizations recognized as management companies in accordance with the Federal Law of September 28, 2010 N 244-FZ "On the Skolkovo Innovation Center"	clause 19 of article 381 of the Tax Code of the Russian Federation
	Organizations that have received the status of project participants for the implementation of research, development and commercialization of their results in accordance with Federal Law of September 28, 2010 N 244-FZ "On the Skolkovo Innovation Center"	Clause 20, Article 381 of the Tax Code of the Russian Federation
	Organizations - in relation to newly commissioned facilities that have high energy efficiency, in accordance with the list of such facilities established by the Government of the Russian Federation	clause 21 art. 381 Tax Code of the Russian Federation
	Organizations in relation to newly commissioned facilities that have a high energy efficiency class, if in relation to such facilities, in accordance with the legislation of the Russian Federation, the determination of their energy efficiency classes is provided	clause 21 art. 381 Tax Code of the Russian Federation
	The tax rate for corporate property tax is 0% for the first six calendar years, starting from the date of inclusion of a legal entity in the unified register of residents of the Special Economic Zone in the Kaliningrad Region, in relation to property created or acquired during the implementation of an investment project in accordance with the Federal Law of January 10, 2006 N 16-FZ	clause 3 art. 385.1 Tax Code of the Russian Federation
	The tax rate for the property tax of organizations in the amount established by the law of the Kaliningrad region and reduced by fifty% in the period from the seventh to the twelfth calendar year inclusive from the date of inclusion of the legal entity in the unified register of residents of the Special Economic Zone in the Kaliningrad region, in relation to property created or acquired during the implementation of an investment project in accordance with Federal Law of January 10, 2006 N 16-FZ	clause 4 art. 385.1 Tax Code of the Russian Federation
	Additional benefits for the property tax of organizations established by the laws of the constituent entities of the Russian Federation, with the exception of benefits in the form of a reduction in the rate for a certain category of taxpayers and in the form of a reduction in the amount of tax payable to the budget	clause 2 art. 372 Tax Code of the Russian Federation
	Additional benefits for the property tax of organizations established by the laws of the constituent entities of the Russian Federation in the form of a reduction in the tax rate for a certain category of taxpayers	clause 2 art. 372 Tax Code of the Russian Federation
	Additional benefits for the property tax of organizations established by the laws of the constituent entities of the Russian Federation in the form of a reduction in the amount of tax payable to the budget	clause 2 art. 372 Tax Code of the Russian Federation
	Benefits (exemption) for property tax of organizations provided for by international treaties of the Russian Federation	Article 7 of the Tax Code of the Russian Federation

Note:For benefits established by the law of a constituent entity of the Russian Federation in the form of a reduction in the tax rate (code 2012400) and in the form of a reduction in the amount of tax payable to the budget (code 2012500), a line with the code 130 is not filled in.

The second part of the indicator by line with the code 130 is filled in only if the first part of the indicator contains benefit code 2012000.

For example, if the corresponding benefit is established by subclause 15.1 of clause 3 of article 2 of the law of a constituent entity of the Russian Federation, then according to the line with the code 130 indicated:

Average value of non-taxable property for the tax period(line 140 ) - indicates the average value of tax-free property for the reporting period, calculated as follows:

when presenting the Calculation for the first quarter as a quotient of dividing by 4 the sum of values in column 4 lines with codes 020 - 050;
when presenting the Half-Year Calculation as a quotient of dividing by 7 the sum of values in column 4 lines with codes 020 - 080;
when presenting the Calculation for 9 months as the quotient of dividing by 10 the sum of the values in column 4 lines with codes 020 - 110.

Share of the book value of a real estate property in the territory of the corresponding constituent entity of the Russian Federation(line 150 ) - filled in only in Sections 2 with mark 2 on the line “property type code”. This line indicates the share of the book value of the real estate property in the territory of the corresponding constituent entity of the Russian Federation.

(line 160 ) - a composite indicator is indicated:

the first part of the indicator indicates the tax benefit code 2012400;

Tax rate (%)(line 170 ) - indicates the tax rate established by the law of the constituent entity of the Russian Federation for this category of taxpayers for the relevant property (types of property).

If the law of a constituent entity of the Russian Federation establishes a benefit in the form of a reduction in the tax rate, according to the line with the code 170 The tax rate is reflected taking into account the benefits provided.

Advance payment amount(line 180 ) - indicates the amount of advance tax payment for the reporting period, calculated:

1. When filling out Section 2 of the Calculation with marks 1, 3 and 5 on the line “property type code” - as ¼ of the product of the values of the lines with codes 120* And 170 , divided by 100.

*line 120 140 .

2. When filling out Section 2 of the Calculation with marks 2 on the line “property type code” - as ¼ of the product of the values of the lines with codes 120 * And 170 , divided by 100.

*line 120 decreases by the line exponent 140 and multiplied by the line exponent 150 .

Lines with codes 190 And 200

Residual value of fixed assets as of 01.04, 01.07, 01.10(line 210 ) - indicates the residual value of all fixed assets recorded on the balance sheet as of:

as of April 1 (when filling out the Calculation for the 1st quarter),
as of July 1 (when filling out the Calculation for 6 months),
as of October 1 (when filling out the Calculation for 9 months),

with the exception of the residual value of property that is not taxed under subparagraphs 1 - 7 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation.

This line is filled in:

by location of the organization,
the location of separate divisions of the organization with a separate balance sheet,
location of real estate objects located outside the location of the organization and the specified separate divisions.

Example of filling out Section 2 of the Calculation:

Section 3 “Calculation of the amount of advance payment of tax for the reporting period on a real estate object, the tax base for which is the cadastral value.”

Section 3 of the Calculation is completed:

Russian and foreign organizations in relation to real estate objects, the tax base in respect of which is recognized as the cadastral value;

by foreign organizations in relation to real estate objects of organizations that do not operate in the Russian Federation through permanent representative offices;

foreign organizations in relation to real estate objects not related to the activities of foreign organizations in the Russian Federation through permanent representative offices.

The laws of the constituent entities of the Russian Federation may not only provide for tax benefits and grounds for their use by taxpayers, but also features of determining the tax base of individual real estate objects* beginning since 2014.

*In accordance with the updated version of Chapter 30 of the Tax Code of the Russian Federation.

This addition is directly related to the changes made to Article 375 of the Tax Code of the Russian Federation:

If previously the tax base was determined solely as average annual the value of property recognized as an object of taxation, then from 2014, in relation to individual objects real estate, the tax base is determined as their cadastral value*.

*As of January 1 of the year, which is the tax period, in accordance with Article 378.2 of the Tax Code of the Russian Federation.

Accordingly, organizations affected by the innovations must complete Section 3 of the Calculation starting with reporting for the 1st quarter of 2014.

Article 1.1 of Moscow Law No. 64 establishes the specifics of determining the tax base in relation to individual real estate objects.

And the list of real estate objects for which the tax base is determined as their cadastral value for 2014 in accordance with paragraph 1 of Article 1.1 of Moscow City Law No. 64 “On Organizational Property Tax” was established by the Decree of the Moscow Government dated November 29, 2013. No. 772-PP.

The above list of real estate objects taxed at cadastral value contains:

cadastral numbers of buildings (structures, structures),
their location addresses,
Russian Federation address classifier codes (KLADR).

Owners of commercial real estate (including those who own shares in such real estate) can check at the address whether their property is included in the List and whether it should be subject to property tax at the cadastral value.

When filling out Section 3 of the Calculation:

OKTMO code(line 010 ) - indicates the OKTMO code according to which the amount of the advance tax payment is due.

Cadastral number of the building (structure, structure)(line 014 ) the cadastral number of the building (structure) is indicated.

Cadastral number of the premises(line 015 ) - the cadastral number of the premises is indicated (only if Section 3 is completed in relation to the premises in respect of which cadastral registration has been carried out).

Cadastral value as of January 1 of the tax period(line 020 ) - indicates the cadastral value of the real estate property as of January 1, 2014, including:

by line 030

By line 020 , to be completed in relation to premises, the cadastral value of which not determined(if the cadastral value of the building in which the premises are located is determined), the cadastral value of the premises is indicated based on share, which is the area of the room in the total area of the building, including:

by line 030 The tax-free cadastral value of the real estate property is indicated as of January 1, 2014.

Tax benefit code(line 040 ) - a composite indicator is indicated: in the first part of the indicator, the tax benefit code is indicated in accordance with Appendix No. 6 to the Procedure for filling out the Calculation.

For benefits established by the law of a constituent entity of the Russian Federation in the form of a reduction in the tax rate (code 2012400) and in the form of a reduction in the amount of tax payable to the budget (code 2012500), line with code 040 not filled in.

The second part of the indicator for the line with code 040 is filled in only if the first part of the indicator contains benefit code 2012000.

In the second part of the indicator, the number, paragraph and subparagraph of the article of the law of the subject of the Russian Federation are sequentially indicated, in accordance with which the corresponding benefit is provided (for each of the indicated positions, four acquaintances are allocated, while filling out this part of the indicator is carried out from left to right and if the corresponding attribute has less than four characters, free spaces to the left of the value are filled with zeros).

Share of the value of a real estate property on the territory of a constituent entity of the Russian Federation(line 050 ) - indicated share cadastral value of a real estate property on the territory of a constituent entity of the Russian Federation (in the form of a regular simple fraction) in case of filling out Section 3 of the Calculation for a real estate property that has actual placelocation:

in the territories of different constituent entities of the Russian Federation,
or on the territory of a constituent entity of the Russian Federation,
in the territorial sea of the Russian Federation (on the continental shelf of the Russian Federation or in the exclusive economic zone of the Russian Federation).

Code of tax benefit (established in the form of a reduction in tax rate)(line 060 )* - a composite indicator is indicated:

the first part of the indicator indicates the tax benefit code 2012400,
in the second part of the indicator, the number, paragraph and subparagraph of the article of the law of the constituent entity of the Russian Federation, in accordance with which the corresponding benefit is provided, are sequentially indicated.

*to be completed only if the law of a constituent entity of the Russian Federation establishes a benefit in the form of a rate reduction for a given category of taxpayers for a given property.

If for this category of taxpayers for this property not installed tax benefit in the form of a reduced rate, according to the line with the code 060 a dash is added.

Tax rate (%)(line 070 ) - indicates the tax rate established by the law of the constituent entity of the Russian Federation for a given category of taxpayers and (or) a given type of property.

So, for example, clause 2 of Article 2 of Moscow Law No. 64, the tax rate in relation to real estate objects, the tax base for which is determined as their cadastral value, is established in the following amounts:

0.9 percent - in 2014;
1.2 percent - in 2015;
1.5 percent - in 2016;
1.8 percent - in 2017;
2.0 percent - in 2018.

If the law of a constituent entity of the Russian Federation establishes benefits for a given category of taxpayers for a given property in the form of a reduction in the tax rate for the line 070 The tax rate is reflected taking into account the benefits provided.

Factor K(line 080 ) - is filled out only if a foreign organization acquires (terminates) during the reporting period the right of ownership of the real estate object in respect of which this Section 3 of the Calculation is completed.

By line 080 coefficient K is reflected, defined as the ratio of the number full months during which this property was owned by a foreign organization in the reporting period, to the number of months in the reporting period.

The value for line code 080 is given as a proper fraction.

Advance tax payment amount(line 090 ) - indicates the amount of advance tax payment for the reporting period, determined as follows:

020 And 030 and string values 050 , 070 And 080 divided by 100, - in the event that a foreign organization acquires (terminates) during the reporting period the right of ownership of a real estate object in respect of which Section 3 of the Calculation is being filled out;

as ¼ of the product of the difference between the row values 020 And 030 and string values 050 And 070 divided by 100 - in all other cases.

Strings 100 And 110 are filled out only if the law of a constituent entity of the Russian Federation establishes a tax benefit for a certain category of taxpayers in the form of a reduction in the amount of tax payable to the budget.

Example of filling out Section 3 of the Calculation:

Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert in accounting and taxation of the Information Agency "Clerk.Ru"

Section 3 of the Calculation is completed in relation to real estate objects, the tax base for which is determined as their cadastral value. This section needs to be filled out exactly as many times as the number of “cadastral” objects the organization has. At the same time, special regime residents who have such objects are not exempt from the obligation to pay the “cadastral” tax. Since January 1, 2016, quite significant changes have occurred regarding the procedure for paying property taxes in relation to “cadastral” objects. First of all, they are related to the fact that the reporting period for the “cadastral” tax is now a quarter. Accordingly, the amount of the advance payment for the “cadastral” tax is calculated as 1/4 of the product of the tax base (cadastral value determined as of January 1, 2016) and the tax rate (Article 382 of the Tax Code). At the same time, a new procedure for calculating the “cadastral” tax has been introduced in the case where the right to an object, and, accordingly, the obligation to pay the “cadastral” tax arose (lost) in the middle of the tax period. In such cases, a special coefficient is applied when calculating the advance tax payment. It is defined as the ratio of the number of full months during which these real estate objects were owned by the taxpayer to the number of months in the tax (reporting) period. And from January 1, 2016, the month of emergence or termination of ownership in the tax (reporting) period for a “cadastral” real estate object is recognized as complete in the following cases:

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

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

The specified special coefficient is reflected in line 080 of section. 3 Calculations. And since the reporting period for “cadastral” property is a quarter, the denominator of this fraction will always be “3”. That is, the special coefficient can take values of 1/3 or 2/3 (3/3, or 1, is not put in line 080 - if during the reporting period the ownership of the object belonged to the taxpayer for all three months of the quarter; then in this line we simply put dashes ). It is also necessary to take into account that the parties to the purchase and sale agreement for a “cadastral” object calculate the tax in relation to this real estate in a manner that depends precisely on the moment of emergence (loss) of ownership of the object. And, as the Ministry of Finance indicated in Letter dated February 2, 2016 N 03-05-04-01/4770, if the buyer-balance holder does not have the right of ownership to a real estate item included in the relevant list under Art. 378.2 of the Code, the taxpayer is the seller - the owner of the real estate property.

1.5. Taxpayers, in accordance with Article 83 of the Code, classified as the largest taxpayers, submit the Calculations specified in paragraph 1.2 of this Procedure to the tax authority at the place of registration as the largest taxpayers. In the Calculations, filled out taking into account the provisions of paragraph 1.6 of this Procedure, the details are indicated (reason code for registration (hereinafter - KPP), code of the territorial tax authority) at the place of payment of the tax amount in accordance with the Code and code at the location (registration) - at place of registration of the largest taxpayer.

1.6. The calculation is completed in relation to the amounts of advance tax payments payable to the budget according to the corresponding municipal code(s) in accordance with the All-Russian Classifier of Municipal Territories (hereinafter referred to as OKTMO code). At the same time, the Calculation submitted to the tax authority indicates the amounts of advance tax payments, the OKTMO codes of which correspond to the territories of municipalities subordinate to this tax authority.

Paragraphs 2 - 5 are no longer in force as of December 31, 2018 (Changes are applied starting from the submission of tax calculations for the advance payment of corporate property tax for the first quarter of 2019) - Order

II. General requirements for filling out the Calculation

2.8. When submitting to the tax authority at the place of registration by the successor organization the updated Settlements for the reorganized organization (in the form of merger with another legal entity, merger of several legal entities, division of a legal entity, transformation of one legal entity into another) in the Title Page in the field “at location (accounting) (code)" the code "215" or "216" or 281 is indicated, and in the upper part of it the TIN and KPP of the successor organization are indicated. In the "taxpayer" field the name of the reorganized organization is indicated.

3.2.1. For organizations, the TIN and KPP, which is assigned to the organization by the tax authority to which the Calculation is submitted (peculiarities of indicating the TIN and KPP for reorganized organizations in paragraph 2.8 of this Procedure).

In the "TIN" field, for a Russian organization, the TIN is indicated in accordance with the certificate of registration of the Russian organization with the tax authority at its location, for a foreign organization operating on the territory of the Russian Federation through a permanent representative office - in accordance with the certificate of registration at registration of a foreign organization with the tax authority.

In the "KPP" field for a Russian organization, the KPP is indicated in accordance with the certificate of registration of the Russian organization with the tax authority.

Order of the Federal Tax Service of Russia dated October 4, 2018 N ММВ-7-21/575@

The paragraph has lost force since December 31, 2018 (Changes are applied starting from the submission of the tax calculation for the advance payment of corporate property tax for the first quarter of 2019) - Order of the Federal Tax Service of Russia dated October 4, 2018 N ММВ-7-21/575 @

In the “KPP” field for a foreign organization operating on the territory of the Russian Federation through a permanent representative office, the KPP is indicated in accordance with the certificate of registration of the foreign organization with the tax authority.

In the "KPP" field for a foreign organization submitting a Settlement at the location of a real estate property that is not related to the activities of the foreign organization through its permanent representative office on the territory of the Russian Federation, the KPP is indicated in accordance with the notice of registration of the foreign organization with the tax authority at the place location of real estate.

3.2.2. For organizations that are the largest taxpayers, the TIN and KPP at the location of the organization are indicated according to the certificate of registration of the Russian organization with the tax authority at the location (5th and 6th category of KPP - “01”).

Paragraphs 2 - 4 have lost force since December 31, 2018 (Changes are applied starting from the submission of the tax calculation for the advance payment of corporate property tax for the first quarter of 2019) - Order of the Federal Tax Service of Russia dated October 4, 2018 N MMV-7- 21/575@

3.2.3. Correction number.

When submitting the initial Calculation to the tax authority, “0--” is entered in the “Adjustment Number” field; when submitting an updated Calculation, the correction number is indicated (for example, “1--”, “2--” and so on).

The updated Calculation is submitted to the tax authority in the form that was in force during the tax period for which the corresponding changes are made. When recalculating the amount of the advance tax payment, the results of tax audits conducted by the tax authority for the reporting period for which the amount of the advance tax payment is recalculated are not taken into account.

If it is impossible to determine the period of errors (distortions), the tax base and tax amount are recalculated for the tax period in which the errors (distortions) were identified;

3.2.6. The code of the tax authority to which the Calculation is submitted is indicated according to the documents on registration with the tax authority.

Codes for submitting the Calculation to the tax authority at the location (registration) are entered in accordance with Appendix No. 3 to this Procedure.

3.2.7. The full name of the organization is indicated in accordance with the name specified in the constituent document of this organization (if there is a Latin transcription in the name, it is indicated);

3.2.9. TIN/KPP of the reorganized organization (separate division) in accordance with clause 2.8 of this Procedure.

3.2.10. The taxpayer's contact telephone number must consist of the country code, locality code, telephone number without characters or spaces. For example, "84950000000".

3.2.12. The number of sheets of supporting documents or their copies, including documents or their copies confirming the authority of the taxpayer’s representative (if the Calculation is submitted by the taxpayer’s representative), attached to the Calculation.