Organizational property tax - innovation for 2021 news from 03/16/2018

Organizational property tax is one of the mandatory OSNO taxes for legal entities (including foreign ones). IP

, in turn, pay property tax like individuals (more details here).

Note

: the property tax of organizations is a regional tax introduced by the laws of the constituent entities of the Russian Federation. Regional authorities can independently set the tax rate (within the limits established by the Tax Code of the Russian Federation), the procedure and terms of payment, benefits, and features of calculating the tax base.

Benefit canceled

The all-Russian corporate property tax benefit has been liquidated since 2018. It concerned only movable property.

The new mechanism for the benefit is now as follows: if a region of Russia did not adopt a law introducing a benefit on movable property in 2021, then it will not apply from 2021 (Article 381.1 of the Tax Code of the Russian Federation). And it must be said that the regions don’t really want to introduce it anyway.

Initially, the Russian Ministry of Economic Development proposed to exempt all movable property of enterprises from tax and extend these rules to legal relations arising from 01/01/2018. The Cabinet of Ministers generally wanted to maintain this benefit at the federal level until 2021, but many constituent entities of the Russian Federation were against it. They expressed a desire to exercise their right not to introduce benefits on their territory, in order to thereby increase the collection of property tax, since it is of a regional nature.
As a result, all parties to this process agreed on an option that suited everyone.

Let us remind you that by virtue of subclause 8 of clause 4 of Art. 374 of the Tax Code of the Russian Federation, in principle, only fixed assets from the III and subsequent depreciation groups (i.e., the useful life of which is from 3 years), registered from January 1, 2013, are subject to tax.

Corporate property tax in 2021

10.10.18
The article was published in the newspaper “First Page” No. 09 (103), October 2018

In anticipation of submitting tax reports for 9 months, we will consider the features of calculating property tax for organizations based on the cadastral and average annual value.

Property tax from cadastral value

Let us remind you that from January 1, 2014, in relation to individual real estate objects, property tax is calculated on the basis of their cadastral value as of January 1 of the year of the tax period.

Corresponding amendments were made to paragraph 2 of Art. 375 of the Tax Code of the Russian Federation by Federal Law of November 2, 2013 No. 307-FZ.

Tax calculation based on cadastral value applies, in particular, to office and retail real estate, premises housing catering and consumer services enterprises, as well as to real estate objects of foreign organizations that do not operate in the Russian Federation through permanent representative offices (clause 1 Article 378.2 of the Tax Code of the Russian Federation).

From January 1, 2015, the list of objects in respect of which the corporate property tax base is determined as the cadastral value was supplemented with one more item - residential buildings and residential premises that are not taken into account on the balance sheet as fixed assets in the manner established for accounting . Changes were made to paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation by Federal Law of October 4, 2014 No. 284-FZ. Considering that property tax is a regional tax, these changes must be reflected in the regional law (clause 1 of Article 372 of the Tax Code of the Russian Federation).

Thus, organizations, when purchasing, for example, apartments for the purpose of their further sale, can pay property tax on the cadastral value of such objects, despite the fact that the purchased apartments are reflected in account 41 “Goods” of accounting.

From January 1, 2015, organizations applying the simplified taxation system are also payers of property tax in relation to real estate objects, the tax base for which is determined as their cadastral value (clause 2 of Article 346.11 of the Tax Code of the Russian Federation). In order to pay corporate property tax based on cadastral value, you need to find your property in the appropriate list. The Ministry of Finance of the Russian Federation, in Letter No. 03-05-05-01/55962 dated December 18, 2013, clarified that real estate objects are subject to taxation at cadastral value, subject to their inclusion in the List of real estate objects for tax purposes.

Real estate objects not included in the list, by virtue of sub. 2 clause 12 art. 378.2 of the Tax Code of the Russian Federation are subject to taxation based on the tax base determined in accordance with paragraph 1 of Art. 375 of the Tax Code of the Russian Federation, that is, based on the average annual value of property recognized as an object of taxation. For example, in Moscow, the corresponding List of real estate, in respect of which the tax base is determined as their cadastral value, was approved by Decree of the Moscow Government dated November 28, 2014 No. 700-PP, in the Novosibirsk region - by Order of the Department of Property and Land Relations of the Novosibirsk Region dated December 27, 2017 No. 5872, in the Omsk region - by Order of the Ministry of Property Relations of the Omsk Region dated December 1, 2017 No. 47-p.

It should be noted that residential buildings and residential premises for which the cadastral value has been determined, and not taken into account on the balance sheet as fixed assets, are not included in the specified List of real estate objects, but are subject to corporate property tax based on the cadastral value by virtue of subp. 4 paragraphs 1 art. 378.2 of the Tax Code of the Russian Federation and the corresponding law of the constituent entity of the Russian Federation (Letters of the Ministry of Finance of Russia dated December 29, 2015 03-05-06-04/77139, dated September 16, 2015 No. 03-05-05-01/53061). Letters of the Federal Tax Service of Russia dated January 11, 2018 No. BS4-21/195, Ministry of Finance of Russia dated November 24, 2017 No. 03-05-04-01/77887 contain the following explanations: if a building (structure, structure) is unconditionally and reasonably defined as an administrative business center or a shopping center center (complex) and included in the List, then all premises in it, owned by one or more owners, are subject to taxation based on the cadastral value of the premises, regardless of the inclusion (or absence) of these premises in the List.

The mechanism for determining the cadastral value of a premises, if its cadastral value has not been determined, but the cadastral value of the building in which it is located has been determined, is enshrined in clause 6 of Art. 378.2 Tax Code of the Russian Federation.

In particular, the tax base for this premises is determined as the share of the cadastral value of the building in which the premises are located, corresponding to the share of the premises' area in the total area of the building.

In 2021, the following property tax rates, calculated from the cadastral value, have been established: in Moscow and the Moscow region - 1.5 percent, in the Novosibirsk, Tomsk, Saratov regions - 2 percent, in the Omsk region - 0.5 percent. If you are the owner of real estate located in other regions of the Russian Federation, then you need to study the regulatory framework of the corresponding region.

Property tax on average annual value

In the period from 01.01.2015 to 31.12.2017, movable property registered as fixed assets from 01.01.2013 (with the exception of fixed assets included in the first or second depreciation group) was subject to federal benefits when calculating tax on property established by clause 25 of Art. 381 of the Tax Code of the Russian Federation and was not subject to property tax.

The benefit did not apply to movable property registered as a result of: 1) reorganization or liquidation of legal entities; 2) transfer, including acquisition, of property between persons recognized in accordance with the provisions of paragraph 2 of Art. 105.1 of the Tax Code of the Russian Federation are interdependent.

From 01/01/2018, if a subject of the Russian Federation has not adopted a law that introduces a benefit in relation to movable property, then from 2021 this benefit will not apply. At the same time, the tax rate for movable property in 2021 cannot be higher than 1.1% (Article 381.1 of the Tax Code of the Russian Federation, Federal Laws No. 401-FZ dated November 30, 2016, No. 335-FZ dated November 27, 2017).

For example, in the city of Moscow, the authorities decided to provide a benefit, but only for 2021 (clause 31, part 1, article 4 of the Moscow Law No. 64 dated November 5, 2003), companies in the Moscow region will not pay tax (0% rate) 2018—2020 (Law of the Moscow Region dated October 3, 2017 No. 159/2017-OZ).

The Omsk region has set a 0% rate for 2021 for organizations that meet at least one criterion: - registered in the region for the first time this year; not created as a result of reorganization; pay income tax to the region (paragraph 13, clause 1, article 1 of the Law of the Omsk Region dated March 22, 2018 No. 2057-OZ); — they began to pay more income tax and personal income tax to the region (paragraph 12, paragraph 1, article 1 of the Law of the Omsk Region dated March 22, 2018 No. 2057-OZ).

Other companies need to apply a rate of 1.1%.

The Letter of the Federal Tax Service of Russia dated August 1, 2018 No. BS-4-21/14889 contains clarifications according to which, both in relation to movable property taxed in 2021 in accordance with the provisions of Art. 381.1 and clause 3.3 of Art. 380 of the Tax Code of the Russian Federation at a rate of 1.1%, and in relation to other property, when calculating the tax on which in 2021 the tax rate under clause 1 of Art. 380 of the Tax Code of the Russian Federation within 2.2%, separate sections 2 of the declaration are filled out. From the Letter of the Federal Tax Service of Russia dated May 14, 2018 No. BS-4-21/9062, it follows that if a law of a constituent entity of the Russian Federation is adopted on the application in the territory of a constituent entity of the Russian Federation of the tax benefit specified in paragraph 25 of Art. 381 of the Tax Code of the Russian Federation, the tax calculation for the property tax of organizations is filled out in accordance with clause 5.3 of the Procedure for filling out the calculation, according to which column 3 indicates the residual value of fixed assets for the reporting period for tax purposes, including column 4 indicating the residual value of preferential property. On line 130 of the Calculation, the tax benefit code “2012000” is indicated.

If a subject of the Russian Federation does not renew the above federal tax benefit, movable property is subject to taxation with the corporate property tax and is reflected in column 3 of section 2 of the Calculation. Column 4 of Section 2 of the Calculation in this case is not completed.

The Letter of the Ministry of Finance dated 02/28/2013 No. 03-02-08/5904 contains information according to which if you have no fixed assets at all or only have fixed assets included in the first and second depreciation groups, the obligation to submit a tax return to the tax authority There is no property tax. Let us remind you that starting from the submission of the declaration for 2021, organizations need to use the new form of declaration and calculation of the advance payment, approved by Order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/ [email protected]

In conclusion, we note that from 01/01/2019 in Ch. 30 of the Tax Code of the Russian Federation, Federal Law No. 302-FZ of August 3, 2018 introduces amendments according to which movable property will be excluded from the objects of property taxation.

Clause 1 Art. 376 of the Tax Code of the Russian Federation will be set out in a new edition, according to which the tax base is determined separately in relation to each piece of real estate, as well as in relation to property included in the unified gas supply system.

Olga Viktorovna Egorova, tax expert, rank III tax service advisor, author of more than 500 publications in reference systems and printed publications.

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Possibility of additional benefits

At the same time, for the property tax of organizations, from January 1, 2018, the likelihood of new benefits for movable objects increases (new clause 2 of Article 381.1 of the Tax Code of the Russian Federation). Again, it all depends on the discretion of the regional authorities on their introduction.

They can be (new Article 381.1 of the Tax Code of the Russian Federation):

1. For movable property, from the date of issue of which up to 3 years have passed.

2. By innovative equipment with high efficiency.

3. Property located in the Russian part of the Caspian Sea.

Let us clarify that the composition of objects that can be classified in the second category is also determined by the subject of the Russian Federation.

This benefit can be either a reduced rate or a complete tax exemption.

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Also see “What will change in 2021: taxes, insurance premiums, reporting, accounting and a new fee.”

The rules for applying the cadastral value established during the tax period have been clarified

The new subclause 2.1 of clause 12 of Article 378.2 of the Tax Code of the Russian Federation, which was introduced by Law No. 286-FZ, finally clarifies, from January 1, 2018, the procedure for determining the tax base and calculating tax (advance payment) if the cadastral value of objects is established during the year. This applies to two types of property (subclauses 3 and 4 of clause 1 of Article 378.2 of the Tax Code of the Russian Federation):

1. Real estate of foreign companies

2. Residential properties not included on the balance sheet as fixed assets.

For them, a cadastral valuation is used, which is determined precisely on the date of making changes to these objects in the Unified State Register of Real Estate.

What tax clarifications will the Federal Tax Service request?

The listed points significantly complicate not only the calculation of property tax, but also its verification. Since the Federal Tax Service cannot easily obtain data for its calculation from accounting, it will ask organizations for clarification.

The most likely questions will be about data decryption:

for movable property registered since 2013, and since 2015 related to preferential property;
fixed assets from 1–2 depreciation groups;
residual value of fixed assets subject to tax based on cadastral value;
residential properties not included in the OS;
depreciation of residential properties reflected in the balance sheet;
the cost of land plots included in the OS.

For information on how land tax is calculated, read the article “How to calculate land tax for 2021 in 2021 (example)?” .

New declaration form

Changes to the property tax of legal entities were not spared. persons since 2018 and reporting form. Thus, for 2021, organizations submit a property declaration on a new form. It is fixed by order of the Federal Tax Service of Russia dated March 31, 2021 No. ММВ-7-21/271. Let us remind you that the deadline for its submission is until March 30, 2021 inclusive.

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Please note that in the new property declaration form the stamp and OKVED code on the title page are no longer required. And in Section 3, three new lines appeared:

001 “Property type code”;
030 “Share in common property rights”;
035 “Share of cadastral value.

One of the important changes is also that in order to identify real estate in section 2.1 of the declaration in line 010 it is necessary to indicate cadastral numbers, and in their absence - conditional numbers (page 020) in accordance with the Unified State Register of Real Estate. If the rights to objects are not registered, enter inventory numbers (p. 030) or 12-digit codes (p. 040) in accordance with OKOF (OK 013-2014).

You can download the new 2021 property tax return form for free from our website here.

New procedure for applying benefits

Since 2021, a non-declaration procedure has been introduced for providing tax benefits for combat veterans , information about which is posted in the Unified State Social Security Information System (USISS).

In addition, tax benefits for individuals are now taken into account from the tax period in which the payer became entitled to them, and not from the moment when the relevant information was received by the tax authority.

New list for the gas industry

Decree of the Government of the Russian Federation dated November 22, 2021 No. 2595-r introduced a new list of real estate necessary for the operation of main gas pipelines, gas production facilities, helium production and storage, etc.

A zero tax rate is applied to this property on the basis of clause 1 of Art. 380 Tax Code of the Russian Federation. The list from 2021 includes 125 positions according to the All-Russian Classifier of Fixed Assets OK 013-2014 (SNS 2008) (adopted and put into effect by order of Rosstandart dated December 12, 2014 No. 2018-st).