Property tax applies to both individuals and legal entities who own movable and immovable property. Property tax declarations are filled out independently only by organizations, calculating on their basis the amount of tax payable. Tax documents are filled out by legal entities based on the results of the reporting and tax period. The reporting period is 3, 6 or 9 months, at the end of which advance payments are made to the budget. The declaration is drawn up at the end of the tax period, or calendar year. The deadline for submitting the declaration, determined by Article 386 of the Tax Code of the Russian Federation, is no later than March 30 of the following reporting year.
Who reports property taxes?
The obligation to submit a property declaration with the calculation of the tax payable at the end of 2021 is assigned to legal entities that have fixed assets on their balance sheet that are subject to the specified tax.
When reporting for 2021, you need to submit information about the average annual value of property. In this regard, the tax authorities finalized the property tax declaration, approving its new form. The order with the updated form comes into force on March 14, 2021. Is it possible to report for 2021 using the new form? Let’s find out here.
If the company does not have taxable objects, then zero (as, for example, for VAT) does not need to be submitted.
Special regimes under the simplified tax system reflect in the corporate property tax return for 2021 only those properties for which the cadastral value was determined as of January 1 of this year. Simplified residents are exempt from calculating and paying property tax, assessed at the average annual value.
Enterprises on the Unified Agricultural Tax show in the report assets that were not involved in agricultural activities (clause 3 of Article 346.1 of the Tax Code of the Russian Federation).
Individuals, regardless of whether they have the status of individual entrepreneur, lawyer, notary, etc., do not report on property tax. Their responsibility is to pay tax upon notification, where the amount of the liability has already been calculated by the tax authority.
What can be shared?
Please note that not all property is subject to division.
According to Article 36 of the Russian IC, the total amount of property does not include the personal property of each party. This includes:
- Property owned by one of the parties prior to the formation of the union.
- Property received during marriage under the terms of gratuitous transactions. For example, under a gift agreement or an inheritance agreement.
- Items for personal use, regardless of the time of their acquisition. These include personal hygiene items, clothing, shoes, toys, etc., except for those items that are considered luxury items (jewelry or antiques).
- Intellectual property, the result of which belongs to the spouse who created it.
In this case, one of the parties has the right to demand compensation if the value of property owned by the other party has increased after jointly invested funds and/or efforts (labor). For example, if the price of an apartment owned by one of the former spouses has increased as a result of repairs or reconstruction.
This rule does not apply to cases of division of property controlled by the terms of the marriage contract.
The contract may provide for the division of property acquired during the period before the conclusion of the union . However, according to its terms, only the property specified in it is subject to division. The remaining property is subject to the general rules provided for by the Russian Investigative Committee.
How the property declaration form has changed in 2021 - 2021
In 2021, the Federal Tax Service approved a new form and electronic format for submitting a property declaration by order dated August 14, 2019 No. SA-7-21/405. In 2021, changes were made to it (order dated July 28, 2020 No. ED [email protected] ). Therefore, you need to report for 2021 using an updated form. 2021 property tax returns are available for free using the link below:
This order only approved the form of the annual declaration - there is no form for calculating advance payments. This is due to the fact that starting from 2021, quarterly reporting on property is no longer necessary, while the obligation to pay advances throughout the year remains with organizations.
Please note that from March 14, 2021, a new property tax declaration form will be used from the Federal Tax Service order dated December 9, 2020 No. KCh-7-21/ [email protected] The possibility of applying the new declaration form earlier (before March 14, 2021) is not separately specified in it . Thus, those wishing to report on the new form for 2021 should either wait for additional clarification from the Federal Tax Service, or contact their tax office with a question on what form the declaration can be submitted in before March 14, 2021.
ConsultantPlus experts explained what changes have been made to the property tax declaration form, valid from March 14, 2021. Get trial demo access to the K+ system and go to the review material for free.
Next, we will tell you how to step-by-step prepare a new property tax return for 2021 using the form from Order No. SA-7-21/405 dated August 14, 2019 (as amended on July 28, 2020 No. ED [email protected] ).
How is property divided during and after divorce?
Spouses have the right to receive equal shares of what they acquired during marriage.
It does not matter to whom things and property are registered or registered.
If there is mutual agreement, then it can be divided as the parties see fit, up to the transfer of everything to only one party - the spouse.
In court, division occurs based on the principle of equality. You can get a large part of, for example, an apartment if it is proven in court that the personal money of one of the spouses (donated by parents, inherited, pre-marital savings) was involved in the acquisition. In exceptional cases, the judge may transfer more to one of the parties if the parasitism of one of the parties or the special interests of the children is proven.
The acquired property is divided by establishing shared ownership of it, or by transferring different things of the same value to each, or by transferring items to one with payment of compensation to the other. Judges decide what to transfer and to whom, taking into account the established procedure for using things and the needs of the parties.
The property can be divided into parts - separately real estate, money, cars, etc. or all at once. You cannot divide into categories like “real estate for me in the Moscow region, and for you in Moscow.”
What to follow when entering data into the declaration
The rules for filling out the property tax return for 2021 correspond to the basic requirements for filling out other reports submitted to the tax authorities. All of them are contained in the order of completion approved by the same order No. SA-7-21/405 (as amended on July 28, 2020 No. ED [email protected] ):
- When completing a declaration manually, blue, black or purple ink is used.
- When filling out in an automated way, you can use special accounting programs, reporting programs, or enter data into a form in Excel.
- All pages are numbered in order, starting with the title page.
- Duplex printing on the printer, as well as binding sheets with staples or paper clips, are not permitted.
- The fields are filled with the values of text, numeric, code indicators from left to right, starting from the leftmost familiarity.
- Cost figures are rounded to whole numbers.
- You cannot correct errors using a barcode corrector.
The declaration consists of a title page and sections 1, 2, 2.1 and 3. View and download a completed sample property tax declaration - 2021 in ConsultantPlus, receiving free trial demo access to the system using the link below:
Title page
The title book contains information about the reporting organization: TIN and KPP, which are then repeated on each page of the report, full name and contact phone number.
In case of reorganization, it is necessary to indicate on the first page the code of the reorganization (or liquidation) form, TIN and KPP of the reorganized company.
In addition to this information, the title page reflects information directly on the report itself:
- Correction number (put “0” when submitting the original form).
- Reporting year.
- Codes:
- tax period;
- tax authority;
- registration at the location.
All data is certified by the signature of the manager or authorized representative and the seal of the organization. The date of completion (or certification) of the report is also indicated here.
After completing the title card, they proceed to filling out section 2 together with 2.1 and 3, depending on the presence of one or another type of property at the enterprise.
Section 2
This section is a tax calculation based on the average annual value of property on the company’s balance sheet. The lines are filled in as follows:
Section 2.1
This section is filled in with information about the property, the tax on the value of which was calculated in section 2. Information is entered along the lines:
If the object is sold by the organization within a year or disposed of in any other way before December 31, section 2.1 does not need to be completed.
Section 3
The last section must be completed by reporting entities if the tax base is the cadastral value of fixed assets. You need to enter the data line by line like this:
Section 1
Section 1 is filled out last, based on the data from sections 2 and 3. It is intended to reflect the amount of tax that must be transferred to the state treasury at the location of the enterprise or the location of its real estate. The lines contain the following information:
Note! Either line 030 or 040 must be filled in. Both lines in one block cannot be filled in at the same time.
What happens if you don’t divide your property?
Everything acquired during marriage has a special status - the common joint property of the spouses.
The law does not prohibit maintaining this property regime after a divorce. To simplify, we can say that until the division is made, the property remains common. The parties can file a claim or enter into an agreement on this property after a year, and after 5 and 10 years.
It is, however, advisable to take into account the following circumstances.
Firstly, after 3 years, one of the parties may declare that the statute of limitations has expired when filing a lawsuit with a demand to divide things.
Secondly, this form of ownership was developed specifically for the convenience of people living together, acting in everyday life by mutual consent and for the benefit of each other. Such co-owners are, as it were, at the same time full owners of things, and therefore each of them has an equal right to use (benefit), dispose of (let another person use it, pledge it, sell it) and own it. If you trust your ex-spouse, you can leave everything as it is and not share what you have acquired - until better times (option - until the relationship deteriorates or changes qualitatively in some other way). Many people are happy with this option.
But it may be that uncertainty makes you feel uncomfortable and nervous. And it’s true, how can you remain indifferent if one day you unexpectedly meet the new wife (husband) of your ex-other half in your (but still shared) apartment! After all, the i's are not dotted, which means that everyone does with the apartment what he considers necessary (in our case, he moves in whoever he considers necessary).
Results
The property tax return for 2021 must be submitted by those companies that have real estate assets subject to taxation on their balance sheets. The report for 2021 is presented in a new form. Starting with reporting for 2021, advance payments are not submitted to the tax office; taxpayers remain obligated to pay advances and the final amount of the obligation, as well as to submit reports for the tax period.
In the article we talked about the rules for filing a declaration, and also gave an example of how it can be filled out.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Features of the section if there are children
Property, including deposits of parents, belonging to children is not subject to division and remains under the management of the spouse with whom they will live after the divorce.
It will become their full property upon reaching 18 years of age or before 18 years of age if they receive full legal capacity as a result of marriage or after an emancipation procedure. Please note that if the child did not act as the owner of the property (for example, an apartment), then he will not have the right to claim a share in it. In this case, this property is divided only between husband and wife according to the general rules of the Russian Investigative Committee.
By default, each party, including minor children who were the owners of the property, is entitled to equal shares in the property. For example, when dividing an apartment belonging to a husband, wife and their minor child, each party will have the right to a third in this apartment.
By decision of the court, the size of the shares may change up or down if there are disabled owners of this property and other factors recognized as valid.
In addition, cases where one of the parties is declared bankrupt . These cases are more complex and require detailed study. When considering them, decisions on compensation may be made if the other party suffered from the bankruptcy procedure or affected the size of the spouses’ common property.
2.1. IT IS IMPOSSIBLE TO AGREE WHILE INFRINGING ON THE INTERESTS OF THE CHILD
The ancient Romans had a saying - pacta sunt servanda, which literally means “agreements must be respected.” But this rule obviously does not apply to those cases where an agreement on the division of jointly acquired property leads to a significant deterioration in the quality of life of the joint child.
Therefore, an agreement on the division of property, according to which the ex-husband received everything, and the mother and the common child are forced to wander around rented apartments, will most likely be challenged.
2.3. THE PRESENCE OF CHILDREN MAY AFFECT THE SIZE OF THE SHARE
As a general rule, jointly acquired property is divided in half between spouses. But the court has the right to deviate from this rule if it is necessary to protect the interests of the spouses’ common children. Courts may increase the share of the parent remaining with the child in the apartment or house where the child lives (or award this entire property); the share of such parent in the total debt obligations of the spouses may also be reduced.
But in exceptional cases (unscrupulous behavior of the second spouse or serious illness of the child), the court may award a larger share of the entire property to the one who remains to live with the child.
Paragraph 2 of Article 39 of the RF IC allows the court to deviate from the principle of equality when dividing property and allocate a larger share to one of the parents in the interests of the children. However, their mere presence as a dependent does not affect the size of the former spouse’s share. This is a right, not an obligation of the court. There is no uniform judicial practice on this issue, however, having studied court decisions, one can find a number of reasons why judges often deviate from equality of shares.
Let's consider the main ones:
How to draw up a statement of claim for division of joint property
A typical statement of claim for division of property during divorce contains:
- Name and details of the judicial authority to which the claim is filed.
- Information about all participants in the process (full name, residential address, telephone numbers, email).
- Cost of claim. The value of the claim is the amount at which the plaintiff values the property claimed during division.
- A list of all property that is subject to division. A description of each item and each name of property to be divided is required.
- Appeal to the articles of law on the basis of which the plaintiff demands partition. Therefore, it makes sense to study the law or contact a lawyer to file a claim.
- Claim. In this paragraph, the plaintiff must indicate what property and in what order he demands to be divided.
- A numbered list of documents attached to the claim.
