Property tax 2021 in Moscow. Benefit saved!!! In 2021, movable property acquired after January 1, 2013 is not subject to property tax.

Benefit for movable property: before and after 2018

According to the general rules, all movable fixed assets that belong to 3 to 10 depreciation groups are taxed. These are, for example, cars, medical furniture, hairdressing chairs.

Movable fixed assets are not taxed only if a constituent entity of the Russian Federation has adopted a law establishing a corresponding benefit. Regions that decide not to extend the exemption from property tax on movable fixed assets have the right to set a tax rate that does not exceed this maximum.

What is considered movable property? – The Federal Tax Service of Russia recommends that you be guided by the letter of the Ministry of Industry and Trade of Russia dated March 23, 2018 No. OV-17590/12

Since 2021, regions have been operating under one of the following options (Federal Law No. 335-FZ dated November 27, 2017):

• exempt movable property from property tax (subject to certain conditions);
• a preferential rate is introduced for all movable property (maximum - 1.1%);
• introduce a combination of these two rules (as in the example given later in the article).

Regions may be among the “silent ones” - then the general procedure applies for the company: movable fixed assets included in depreciation groups 3 to 10, registered after January 1, 2013, are taxed at a rate of 1.1%. There is one exception - for Crimea and Sevastopol the rate is 1%.

What to do if the region unexpectedly introduced a benefit for movable property from 2021

If your region adopted a movable property benefit during 2018, then, in fact, it was adopted “retroactively.” If you found out about this in the middle of the year, then there is no need to redo the calculation of the advance payment for property tax for previous reporting periods. It will be possible to take into account the benefit for the tax period when submitting the declaration.

If you decide not to redo the calculations taking into account the benefits, then this will not pose any threat during inspections. The overpayment of the advance payment will be taken into account based on the results of the tax period.

An example of how to correctly calculate an advance payment with a benefit and a rate of 1.1%

Condition: average cost of fixed assets 3 -10 depreciation groups for half a year - 50,000,000 rubles, incl. movable property accepted for accounting after January 1, 2013 - 10,000,000 rubles. According to regional law, preferential treatment applies to property from the date of release of which no more than 3 years have passed. The average cost of such property is RUB 2,000,000. The rest of movable property is taxed at a rate of 1.1%. The general tax rate is 2.2%.

• the average value of property taxed at a rate of 1.1% is RUB 8,000,000. (RUB 10,000,000 – RUB 2,000,000);
• advance payment at a rate of 1.1% - 22,000 rubles. (RUB 8,000,000 x 1.1% / 4);
• the average value of property taxed at a rate of 2.2% is 40,000,000 rubles. (RUB 50,000,000 – RUB 2,000,000 – RUB 8,000,000);
• advance payment at a rate of 2.2% - 220,000 rubles. (RUB 40,000,000 x 2.2% /4);
• the total payment amount for the six months is RUB 242,000. (RUB 220,000 + RUB 22,000).

Property tax benefit codes: order of reflection in the calculation and declaration

In the first part, indicate the benefit code in accordance with Appendix No. 6 to the Procedure for filling out the calculation. For example:

• benefit code 2014000 is indicated if the benefit is applied on the basis of an international treaty;
• 2012000, if the benefit is established at the regional level, with the exception of benefits in the form of a reduction in the tax rate (benefit code 2012400) and in the form of a reduction in the amount of tax (benefit code 2012500).

Only when indicating benefit 2012000, fill out the second part of line 130 (160) - the number, paragraph and subparagraph of the article of the regional law that establishes the benefit. For benefits with codes 2012400 and 2012500, do not fill out line 130 (160).

Fill out according to regional legislation.

• in the first part - tax benefit code 2012400;
• in the second part - the article, clause and subclause in the law of the subject of the Russian Federation, in accordance with which the benefit was granted.

If your organization is not one of the taxpayers for whom a benefit in the form of a rate reduction has been established, put a dash in this line.

Fill in only if the law of a subject of the Russian Federation has established a tax benefit for a certain category of taxpayers in the form of a reduction in the amount of tax payable to the budget:

• in the first part of the indicator, indicate the tax benefit code 2012500;
• in the second part - the number, paragraph and subparagraph of the article of the law of the subject of the Russian Federation, in accordance with which the benefit is provided.

Where did benefit code 2010257 go from 2021?

Please note that benefit code 2010257 was used for federal benefits in accordance with clause 25 of Art. 381 Tax Code of the Russian Federation. The federal benefit was valid until January 1, 2021.

From 2021, movable property specified in paragraph 25 of Art. 381 of the Tax Code of the Russian Federation, is exempt from property tax only if regional legislation provides for this benefit. Thus, benefit code 2010257 is no longer used (letter of the Federal Tax Service of Russia dated March 14, 2018 No. BS-4-21 / [email protected] ). Instead, for the benefit for movable property registered after January 1, 2013, code 2012000 is used.

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Also in connection with the transfer of benefits from the federal to the regions and under clause 21 of Art. 381 of the Tax Code of the Russian Federation the following codes cannot be used in 2021:

• 2010337 - in relation to newly commissioned facilities with high energy efficiency, in accordance with the List from the Appendix to the Decree of the Government of the Russian Federation of June 17, 2015 No. 600;
• 2010338 - in relation to newly commissioned facilities with a high energy efficiency class, in accordance with the List from the Appendix to the Decree of the Government of the Russian Federation dated December 31, 2009 No. 1222.

How to reflect tax benefits in reporting

Payers of property tax are obliged in accordance with Art. 386 of the Tax Code of the Russian Federation should be provided to the Federal Tax Service at the place of payment of the fiscal payment:

• annual tax return - no later than March 30 of the following year;
• quarterly advance payment - no later than 30 days after the end of the reporting quarter.

Reporting forms are approved by Order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/ [email protected] The fact of application of tax incentives must be reflected when filling out the report. For this purpose are intended:

• lines 130, 160 and 190 of section 2 in the advance payment;
• lines 160, 200 and 240 of section 2 in the annual declaration.

Tax benefit codes are given in Appendix 6 to the Procedure for filling out reporting forms.

Recommendations for accountants on filing property tax reports

When reporting for the tax and reporting periods of 2021, you must know not only federal legislation, but also regional legislation. Particular attention is paid to the coding of benefits that are farmed out to the regions.

We remember that in a number of regions the exemption for movable property has a limited validity period. While legislators are debating whether or not to abolish the collection of property taxes on movable property, an accountant needs to be well versed in the current legislation. And in the context of a rapidly changing property taxation mechanism, you also need to know the legislation for previous years in order to give a competent explanation of your actions to tax authorities during a tax audit.

Additionally on the topic: letter of the Federal Tax Service of Russia dated March 14, 2018 No. BS-4-21/4786 “On recommendations on certain issues of filling out tax reporting forms for corporate property tax”

Advanced training and professional retraining for accountants and HR specialists at Kontur.School. Update your knowledge and receive a training document.

Moreover, these benefits are two-level:

• They are partially provided for by the Tax Code of the Russian Federation and apply to all subjects (if this type of tax is established in them). Their action is established automatically and does not require confirmation by local authorities.
• Local benefits valid only in certain regions. Where they are adopted by regional legislators.

This situation is regulated by the federal authorities:

• Article 4 of the property tax law – for individuals.
• Article 56 of the Tax Code - for legal entities.
• Article 372 of the Tax Code gives the subjects of the federation the right to establish local benefits for property taxes.

What are taxable items? Property becomes an object of taxation only when it is placed on the balance sheet of an enterprise (Article 374). These are the fixed assets of the enterprise.

Legal basis

The Tax Code of the Russian Federation specifies the categories of taxpayers, legal entities and organizations that are granted federal benefits.

The lack of certain federal benefits is compensated by laws adopted in the regions. They establish categories of citizens who have the right to receive benefits. For example, these categories often include:

• Heroes of the USSR and the Russian Federation;
• veterans;
• disabled people;
• prisoners of fascist concentration camps;
• legal representatives of disabled children;
• citizens injured as a result of atomic and nuclear accidents and tests;
• members of large or low-income families.

The list may be supplemented by other categories of citizens, depending on the decision of local authorities and the type of benefit assigned.

Payments for transport tax are regulated by articles of Chapter 28 of the Tax Code of the Russian Federation. This collection is regional, the funds are sent to local budgets. Local authorities determine the rates of the fee and the procedure for its payment. In Art. 356 states that regions have the right to assign benefits and conditions for their use at their own discretion.

At the state level, equipment used for agricultural work is exempt from paying transport taxes: combines, tractors, special equipment.

In each region, a list of organizations exempt from paying transport tax is formed:

• non-profits serving people with disabilities;
• using special vehicles (police, fire, ambulance);
• engaged in passenger transportation;
• financed from the budget;
• religious;
• working to improve living standards in the region.

Relief on payment of transport fees may be provided for in international treaties.

Chapter 30 of the Tax Code of the Russian Federation covers issues of payment of taxes imposed on the property of organizations. From the first quarter of 2019, only real estate of enterprises and organizations is taxed.

In Art. 381 provides a list of organizations exempt from paying fees on property intended for a specific purpose. This right is granted to organizations:

• penal system;
• religious;
• disabled people;
• producing pharmaceutical products to combat epidemics;
• introducing facilities with high energy efficiency;
• research centers;
• shipbuilding;
• associated with special economic zones;
• producing prosthetic and orthopedic products;
• in relation to cultural monuments;
• bar associations and legal consultations;
• some others.

Chapter 31 regulates issues related to the payment of land taxes.

According to Art. 395, the right to exemption from payment of land tax when using land plots for the purposes specified in the Code may be granted to organizations:

• penal system;
• the land plots of which have common roads;
• religious;
• disabled people;
• people's thoughts;
• indigenous communities;
• residents of special economic zones;
• shipbuilding, etc.

Organizational property tax - changes from 2021

Moscow region Unlike Moscow, in the Moscow region, regional authorities extended the movable property tax benefit for 2018–2020. The tax rate has also been reduced in 2021 in relation to:

• public railway tracks in 2021 – up to 1.3%;
• for main pipelines and energy transmission lines – up to 1.9%;
• in relation to real estate objects, the tax base for which is determined as the cadastral value of 1.5%.

St. Petersburg The exemption was retained for movable property, from the date of issue of which no more than three years have passed (Law of November 29, 2017 No. 785-129).

The remaining preferential property must be paid tax at a rate of 1.1%. The rate of property tax for organizations, calculated on the basis of cadastral value, in 2021 remained at the level of 2021 and amounted to 1% (p.

Organizational property tax benefits

Similar clarifications are given in letters of the Federal Tax Service of Russia dated December 20, 2017 No. BS-19-21/327 and the Ministry of Finance of Russia dated December 22, 2017 No. 03-05-04-01/85757. Thus, movable property registered on 01/01/2013 as fixed assets is subject to property tax as follows from 01/01/2018:

• Option 1: On the territory of a constituent entity of the Russian Federation, an appropriate law has been adopted, which confirms the tax benefit for property tax in relation to movable property registered on January 1, 2013;

• Option 2: On the territory of a constituent entity of the Russian Federation, a corresponding law has been adopted; movable property registered on January 1, 2013 is subject to property tax at the rate determined by the law of the constituent entity of the Russian Federation, and the rate cannot exceed 1.1% in 2018;
• Option 3: The relevant law has not been adopted on the territory of the constituent entity of the Russian Federation.

Reflection of tax benefit codes in the declaration

Information about tax advantages must be included in the return. For its correct completion, the Federal Tax Service (FTS) provides recommendations and explanations.

Description of benefit codes for transport tax

The transport tax is regional, and the specifics of taxation and benefits are established on the basis of regional legislation. Recommendations for reflecting in the declaration the benefits provided for payment of transport fees are given in:

1. Order of the Federal Tax Service of Russia dated December 5, 2021 No. ММВ-7-21/ (codes are contained in Appendix No. 7);
2. Letter of the Federal Tax Service of Russia dated June 21, 2021 No. BS-4-21/

If a legal entity enjoys the right to be exempt from paying the transport fee, then this information is reflected in section 2 in the field of line 220. It is two-part. On the left side you should indicate one of the ciphers given in the table below.

Codes on line 220:

The details of the document on the basis of which the relief was granted are indicated on the right side. This information is entered from left to right in the cells in the following sequence: the number of the article, paragraph, subparagraph of the regional or local regulatory document giving the right to benefits. Four cells are allocated for each position. If the document details contain less than four characters, empty cells are filled with zeros.

Please note that line 220 is not filled in by type:

• 20220 – reduction of transport tax, entered in the field of line 240.
• 20230 – reduction in the fee rate, entered in the field of line 260.

When paying land tax

Explanations for filling out the declaration are indicated in the Procedure for filing a declaration for the payment of land tax, approved by Order of the Federal Tax Service of Russia No. ММВ-7-21/ (as amended on August 30, 2018).

Benefits for paying land tax (Appendix No. 6) can be combined into groups.

3021000 - provided at the state level on the basis of Chapter 31 of the Tax Code of the Russian Federation.

3021100 - exemption from taxation (Article 395):

• 3021110;
• 3021120;
• 3021130;
• 3021140;
• 3021150;
• 3021160;
• 3021170;
• 3021180;
• 3021190;
• 3021191;
• 3021192;
• 3021193.

3021200 - tax-free amount for certain categories of citizens (clause 5 of article 391):

• 3021210;
• 3021220;
• 3021230;
• 3021340;
• 3021250.

3022000 - are established by municipal authorities of the cities of Moscow, St. Petersburg, Sevastopol (clause 2 of Article 387): 3022100, 3022200, 3022300, 3022400.

3029000 - provided for in international treaties (Article 7 of the Tax Code of the Russian Federation).

Benefits determined under clause 2 of Art. 387 of the Code are given in line 070 of section 2 of the declaration. It consists of two fields. On the right side is the code. The left part, after the “/” sign, is filled in only for code 3022100 (a benefit representing a non-taxable amount).

In this place, you should indicate a reference to the law of the local government in this way: in order, give the article number, its paragraph and subparagraph. The fields are filled in from left to right. If the document details contain less than four characters, then the empty cells in the fields on the left should be filled with zeros.

Line 080 reflects the amount that is not taxed and reduces the tax base.

Line 090 of Section 2 is filled in for benefits provided in the form of the area of ​​a land plot, which is not taxed (clause 2 of Article 387). The line also has two fields. The code is indicated in the right field. In the left field there is a link to the norm of the document that is the basis for the assignment of relief, and is filled out only for code 3022300

For the property of organizations for 2021

The Tax Code of the Russian Federation in the new 2021 edition does not provide for benefits for movable property. The issue of providing such benefits will be decided by regional authorities. Some regions have already adopted relevant laws.

Documents explaining the procedure for preparing documentation regarding benefits for the property of organizations:

• The procedure for filling out a declaration on the property of organizations (approved in Order No. ММВ-7-21/ dated 03/31/17);
• Letter of the Federal Tax Service of Russia dated December 20, 2018 No. BS-4-21/

Thus, the following coding of property tax breaks has been established:

• codes established in accordance with the Tax Code of the Russian Federation (are linked to paragraphs of Articles 381 and 381.1):
• 2010221;
• 2010222;
• 2010223;
• 2010224;
• 2010225;
• 2010226;
• 2010236;
• 2010253;
• 2010255;
• 2010256;
• 2010258;
• 2010331;
• 2010332;
• 2010333;
• 2010335;
• 2010336;
• 2010401.

Codes for paragraph 7 of Article 346.35 of the Tax Code of the Russian Federation: 2010291.

Codes established on the basis of regional legislative acts (clause 2 of Article 372 of the Tax Code of the Russian Federation):

• 2012000;
• 2012400.

Some benefits listed in the Tax Code of the Russian Federation may not be encoded. For them you can use 2010257. It should be applied to movable fixed assets, exceptions are listed in paragraph 25 of Article 381.

In the declaration, the benefit code should be given in section 2 on line 160. Its field is divided into two parts. The code is entered directly on the left side of the line.

The right side of the field, separated by the “/” sign, is filled in only for 2012000. These cells are intended to indicate the number, paragraph, subparagraph of the article of the law on the basis of which the relief was granted. For each position of the document details, four cells are allocated. If there are less than four characters in the attribute position, then zeros are entered in the empty cells.

Corporate property tax – new for 2018

Benefit code 2012000 After the “/” sign, indicate from left to right the number, clause and subclause of the article of the regional law that establishes the benefit. It does not matter if the structural units of the article are named differently (instead of a subparagraph - a paragraph, instead of a paragraph - a part).

For each structural unit, four familiar places are allocated. Fill in empty spaces with zeros. Example 1. The region has established a benefit. An organization in Moscow uses a benefit for movable property.

The benefit was preserved on the basis of clause 31, part 1, art. 4 regional laws. Line 130 of section 2 must be filled out as follows: 2012000/000400010031.

Example 2. The region did not accept the benefit. In these regions, tax for 2018 must be paid at a rate of 1.1%. In line 170 of section 2 of the calculation, indicate the rate of 1.1, do not fill in lines 130 and 160.

Example 3. The region has set a reduced rate for 2021. In a number of regions, the benefit was not retained, but instead a reduced rate was established.

Association of International Road Carriers

Thus, if in a constituent entity of the Russian Federation the benefit under paragraph 25 of Article 381 of the Code has been extended in 2021, then when declaring the right to this benefit, the organization must indicate a composite indicator in line with code 160 of Section 2 of the Declaration, the first part of which is 2012000 , and the second - the details of a specific law in the format specified in subclause 5 of clause 5.3 of the Procedure. In a similar manner, the line indicator with code 160 of Section 2 of the Declaration is filled in if benefits under paragraphs 21 and (or) 24 of Article 381 of the Code are applied in a constituent entity of the Russian Federation starting from the tax period of 2021 in the manner prescribed by Article 381.1 of the Code. 6. On the procedure for reflecting in section 2 of the Declaration the codes of tax benefits established in the form of lowering tax rates in relation to certain types of property.

Letter dated June 10, 2020 No. BS-4-21/ [email protected]

Federal Law No. 172-FZ dated 06/08/2020 “On Amendments to Part Two of the Tax Code of the Russian Federation” (hereinafter referred to as the Law) establishes that the organizations specified in Article 2 of the Law are exempt from the obligation to pay taxes, advance payments on taxes:

• for transport and land taxes - in terms of taxes and advance payments on these taxes for the period of ownership of taxable objects from April 1 to June 30, 2021 in relation to taxable objects used (intended for use) in business and (or) statutory activities;
• for corporate property tax - in terms of tax and advance payments for this tax for the period of ownership of the taxable object from April 1 to June 30, 2021.

The law came into force on the date of its official publication.

In order to comply with the provisions of Articles 55, 80, 363.1, 386, 398 of the Tax Code of the Russian Federation, if organizations need to submit tax returns during the tax period of 2021 upon liquidation (reorganization) of organizations that are subject to the provisions of Article 2 of the Law for the corresponding period of ownership of objects taxation (hereinafter referred to as the organization), we believe it is possible to recommend taking into account the following features of filling out tax returns[1].

1) For transport tax

If an organization is exempt from fulfilling the obligation to pay tax (advance tax payment) for the period of ownership of the taxable object from April 1 to June 30, 2021, then in the first part of the indicator on line code 240 of section 2 of the tax return[2] one of the codes is indicated tax benefit according to the appendix to this letter (10201, 10202, 10203, 10204), in the second part of the indicator zeros are indicated, and on the line with code 250 of section 2 of the tax return the amount of the tax benefit in rubles is indicated.

If an organization is exempt from fulfilling the obligation to pay tax (advance tax payment) for the period of ownership of the taxable object from April 1 to June 30, 2021, and in relation to this category of taxpayers, the law of a constituent entity of the Russian Federation also establishes a tax benefit in the form of a reduction in the amount of transport tax subject to payment to the budget, then in the first part of the indicator on line code 240 of section 2 of the tax return one of the tax benefit codes is indicated in accordance with the appendix to this letter (10205, 10206, 10207, 10208), in the second part of the indicator the number or letter designation of the corresponding structural unit (article, part, paragraph, subparagraph, paragraph, other) of the law of the subject of the Russian Federation, in accordance with which the corresponding tax benefit is provided, and on the line with code 250 of section 2 of the tax return, the amount of the tax benefit in rubles is indicated (including taking into account the amount of the advance payment for the period of ownership of the taxable object from April 1 to June 30, 2021).

2) For land tax

If an organization is exempt from fulfilling the obligation to pay tax (advance tax payment) for the period of ownership of the taxable object from April 1 to June 30, 2021, then in the first part of the indicator on line code 220 of section 2 of the tax return[3] one of the codes is indicated tax benefit according to the appendix to this letter (3021501, 3021502, 3021503, 3021504), in the second part of the indicator zeros are indicated, and on the line with code 230 of section 2 of the tax return the amount of the tax benefit in rubles is indicated.

If an organization is exempt from fulfilling the obligation to pay tax (advance tax payment) for the period of ownership of the taxable object from April 1 to June 30, 2021 and in relation to this category of taxpayers by a regulatory legal act of the representative body of the municipality (the law of the federal city of Moscow, St. Petersburg, Sevastopol) a tax benefit is established in the form of a reduction in the amount of land tax payable to the budget, then in the first part of the indicator on line code 220 of section 2 of the tax return, one of the tax benefit codes is indicated according to the appendix to this letter (3021505, 3021506, 3021507 , 3021508), in the second part of the indicator, the details of the regulatory legal act of the representative body of the municipality (the law of the federal city of Moscow, St. Petersburg, Sevastopol), in accordance with which the corresponding tax benefit is provided, and on the line with code 230 of section 2 of the tax the declaration indicates the amount of the tax benefit in rubles (including taking into account the amount of the advance payment for the period of ownership of the taxable object from April 1 to June 30, 2021).

3) For corporate property tax

If an organization is exempt from fulfilling the obligation to pay tax (advance tax payment) for the period of ownership of the taxable object from April 1 to June 30, 2021, then:

• in the first part of the line with code 230 of section 2 of the tax return [4] one of the tax benefit codes is indicated according to the appendix to this letter (2010501, 2010502, 2010503, 2010504), in the second part of the indicator zeros are indicated, and in the line with code 240 of section 2 the tax return indicates the calculated amount of the advance tax payment for the period of ownership of the taxable object from April 1 to June 30, 2021;
• in the first part of the line with code 110 of section 3 of the tax return, one of the tax benefit codes is indicated according to the appendix to this letter (2010501, 2010502, 2010503, 2010504), in the second part of the indicator zeros are indicated, and in the line with code 120 the calculated amount of the advance payment is indicated for tax for the period of ownership of the taxable object from April 1 to June 30, 2021.

If an organization is exempt from fulfilling the obligation to pay tax (advance payment of tax) for the period of ownership of the taxable object from April 1 to June 30, 2021, and the law of the constituent entity of the Russian Federation for this category of taxpayers has established a tax benefit for the property tax of organizations in the form of a reduction in the amount payable to the budget of the amount of calculated tax, then:

• in the first part of the line with code 230 of section 2 of the tax return, one of the tax benefit codes is indicated in accordance with the appendix to this letter (2010505, 2010506, 2010507, 2010508), in the second part of the indicator the number or letter designation of the corresponding structural unit is indicated (article, part, paragraph , subparagraph, paragraph, other) of the law of the subject of the Russian Federation, which established a tax benefit in the form of a reduction in the amount of calculated tax payable to the budget; on line code 240 of section 2 of the tax return, the calculated amount of the tax benefit is indicated (including taking into account the amount of the advance payment for the period of ownership of the taxable object from April 1 to June 30, 2021);
• in the first part of the line with code 110 of section 3 of the tax return, one of the tax benefit codes is indicated in accordance with the appendix to this letter (2010505, 2010506, 2010507, 2010508), in the second part of the indicator the number or letter designation of the corresponding structural unit is indicated (article, part, paragraph , subparagraph, paragraph, other) of the law of the subject of the Russian Federation, which established a tax benefit in the form of a reduction in the amount of calculated tax payable to the budget; on line code 120 of section 3 of the tax return, the calculated amount of the tax benefit is indicated (including taking into account the amount of the advance payment for the period of ownership of the taxable object from April 1 to June 30, 2021).

Provide information to lower tax authorities and taxpayer organizations that are subject to the provisions of Article 2 of the Law (mainly under the TKS).

Acting State Advisor of the Russian Federation, 2nd class S.L. Bondarchuk

Tax benefit codes for the application of Article 2 of Federal Law dated 06/08/2020 No. 172-FZ docx (36 kb)

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[1] Up to the introduction of appropriate changes to the regulatory legal acts of the Federal Tax Service of Russia.

[2] The form of the tax return for transport tax was approved by order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/ [email protected] (registered by the Ministry of Justice of Russia on December 26, 2016, registration 44966) with subsequent amendments.

[3] The tax return form for land tax was approved by order of the Federal Tax Service of Russia dated May 10, 2017 No. ММВ-7-21/ [email protected] (registered by the Ministry of Justice of Russia on June 1, 2017, registration No. 46926) with subsequent amendments.

[4] The tax return form for corporate property tax was approved by order of the Federal Tax Service of Russia dated August 14, 2019 No. SA-7-21/ [email protected] (registered by the Ministry of Justice of Russia on September 30, 2019, registration No. 56085).

Code of benefit for movable property in the calculation of property tax for the 1st quarter

If an appropriate law has been adopted on the territory of a constituent entity of the Russian Federation, which confirms the tax benefit for property tax in relation to movable property registered on January 1, 2013, the property is exempt from taxation in accordance with paragraph 25 of Article 381 of the Tax Code of the Russian Federation. For such property, from 01.01.2018, in the property tax declaration, as well as in the calculation of the advance payment for the corporate property tax, a rate of 1.1% and a benefit with code 2010257 “Movable property accepted for registration in the Russian Federation from January 1, 2013” ​​are indicated. as fixed assets, with the exception of the following movable property items registered as a result of: reorganization or liquidation of legal entities; transfer, including acquisition, of property between persons recognized as interdependent in accordance with the provisions of paragraph 2 of Article 105.1 of this Code.”

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Property taxes: rates and benefits

Organizations pay property tax in accordance with the rules established by Chapter 32 of the Tax Code of the Russian Federation.
Organizations pay tax on both real estate and movable property. Tax rates are established by the laws of the constituent entities of the Russian Federation and cannot exceed the maximum tariffs specified in Article 380 of the Tax Code of the Russian Federation:

Regional legislators can establish differentiated rates depending on the category of payer or object of taxation.

Benefits can be established at the federal and regional levels. Federal preferences are listed in Article 381 of the Tax Code of the Russian Federation. Regional ones are established by the laws of the subject of the Federation.

Benefits for corporate property tax

Taking into account the above, in case of filling out section 2.1 of the Declaration in relation to fixed assets, the coding of which was carried out with nine-digit codes according to Classifier OK 013-94 (approved by Decree of the State Standard of the Russian Federation dated December 26, 1994 N 359, no longer in force on January 1, 2021 due to the publication order of Rosstandart dated December 12, 2014 N 2018-st), it is recommended to fill out lines with codes 040, taking into account the specified provisions of paragraph 2.4 of the Procedure, without taking into account the separators in the form of dots. In a similar procedure, you should fill out the lines with code 040 in section 2.1 of the tax calculation form for the advance tax payment. 4. Questions about filling out the line with code 050 of section 2.1 of the Declaration in the case of recording several real estate items as one inventory item. According to paragraph. For example, if land transferred for defense needs is used for other purposes or is provided for rent, a tax will be charged on it. All these limitations must be taken into account. Is there an exemption from property tax for individual entrepreneurs and LLCs under special regimes? Yes, it exists. Among those who are exempt from property tax are organizations and individual entrepreneurs with special regimes. In this case, the following conditions must be met: No. Condition IP Organization 1 The tax regime chosen is the simplified tax system, unified agricultural tax, UTII or patent (only for individual entrepreneurs) 2 The property is used within the framework of entrepreneurial activity As the property of the company 3 Special conditions Available documents confirming the use of property in work (lease agreement, agreement with suppliers, payment documents, etc.)

Tax benefits for corporate property

may be established both by federal law and by regional laws and other regulations.

Order of the Federal Tax Service of Russia dated 03/31/2017 N ММВ-7-21/ [email protected] (as amended on 10/04/2018) “On approval of forms and formats for submitting a tax return for the property tax of organizations and tax calculations for an advance payment for property tax organizations and procedures for filling them out"

Applies from the submission of tax calculations for the first quarter of 2019.
Appendix No. 6 to the Procedure for filling out tax calculations for advance payments of corporate property tax, approved by Order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/ [email protected]

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