Property tax return: new report form for 2021

Important: new reporting form for 2021

The Federal Tax Service made changes to the property tax declaration for the second time by order dated 12/09/2020 No. KCH-7-21/ [email protected] The document was officially published on 01/14/2021 and will come into force in two months - 03/15/2021.
The amendments are related to the changes made by Federal Law No. 374-FZ of November 23, 2020 to Article 386 of the Tax Code of the Russian Federation. Now the declaration must include information on the average annual value of movable property items recorded on the organization’s balance sheet as fixed assets. A new section 4 was introduced into the form to reflect the average annual value of movable property items recorded on the balance sheet of an organization or a separate division with a separate balance sheet. Additionally, special codes “2010501” and “2010505” and the procedure for their application were introduced. The codes are intended to designate SMEs from affected sectors of the economy, for which special deadlines and rules for making advance payments on corporate property tax for reporting periods in 2021 have been established.

The first time changes to the declaration form for 2021 were made by order No. ED-7-21 / [email protected] dated July 28, 2020. The procedure for filling it out and the format for submitting it in electronic form have been adjusted. There have been several changes compared to the current declaration:

1. The “Taxpayer Identification” field has been added to Section 1, which is intended to indicate the right to deferment. If it is not there, then the legal entity must enter the code “3” in the new field. If the right to defer tax payment is granted on the basis of a government resolution, code “1” is used, and if on the basis of regional acts - “2”.
2. The field “SZPK Sign” has been added to the form, indicating that the taxpayer has entered into an agreement to protect and encourage investments.
3. The procedure for filling out the tax benefits field for legal entities that have had their property taxes written off for the second quarter has changed.
4. Additional benefit codes have been introduced.

The amended order came into force on 01/01/2021. Taxpayers will begin using the new form, together with Section 4, starting with reporting for 2021.

Section 2

This section is intended for calculating the tax base and calculating the amount of tax.

Line 001 reflects the code of the type of property (Appendix No. 5 to the Filling Out Procedure). The most common code is “03”; the remaining codes are narrowly targeted.

for line 002 :

• “1” if the section provides information on real estate related to the execution of the SZPK
• “2” if the section provides information on real estate not related to the execution of the SZPK

Line 010 is for the OKTMO code.

Section 2 (part 1)

In lines 020-140 it is necessary to provide monthly information about the average annual value of the property. Column 3 is filled in if there is preferential property.

Section 2 (part 2)

Line 150 gives the arithmetic mean of lines 020-140.

Line 160 is for the benefit code, which consists of two parts:

1. Code from Appendix No. 6 to the Filling Out Procedure.
2. Filled in provided that the first part contains the code “2012000”. In this case, the second part indicates the law of the subject of the Russian Federation establishing the benefit.

Who submits property tax reports and when?

A fiscal declaration for property tax is mandatory for all legal entities that own taxable property. Required to report (Article 373 of the Tax Code of the Russian Federation):

• all Russian companies;
• foreign organizations operating in the Russian Federation through official representative offices;
• foreign companies without representative offices in the Russian Federation, but who are owners of Russian real estate.

Exemptions are provided for taxpayers using preferential regimes. They do not pay tax on property, the value of which is determined by the average annual value. That is, if a company owns property on the simplified tax system or UTII that is taxed at cadastral value, then it will have to pay tax and submit reports. There are other exceptions for Russian and foreign companies; exemptions are enshrined in clause 1.2 of Art. 373 Tax Code of the Russian Federation.

Ordinary citizens and individual entrepreneurs are exempt from reporting. They do not independently calculate property taxes for individuals, nor do they fill out declarations. This category of taxpayers pays obligations under special notifications sent by the Federal Tax Service.

The property tax return for 2021 for legal entities is submitted within the deadline established by the Tax Code of the Russian Federation (Article 386). Submit your reports to the Federal Tax Service no later than March 30 of the year following the reporting year. There are no transfers in 2021.

IMPORTANT!

We disclosed the general rules and recommendations for filling out this fiscal reporting form in detail in the article “Property Tax Declaration for 2021: Submission Deadlines and Completion Rules.”

Due to recent changes, this article is no longer relevant!

We are already updating it and will republish it soon. If you need up-to-date instructions right now, use free access to ConsultantPlus materials.

Title page

Let's look at what details need to be filled out on the title page.

TIN indicates a 12-digit taxpayer identification number.

Checkpoint is a 9-digit code assigned by the Federal Tax Service.

Correction number – the initial declaration has the value “0—”, then, in case of clarification, “1—”, “2—”, etc. are indicated accordingly.

Tax period - in the usual manner, when submitting annual reports, you must indicate code “34”; in case of reorganization, code “50”.

Reporting year – 2021.

Submitted to the tax authority (code) - indicate the code corresponding to the territorial branch of the Federal Tax Service to which the reporting is sent, the most commonly used is “281”

By location - indicate the code corresponding to the location of the property in respect of which the declaration is being filled out.

Taxpayer – full name of the company.

Title page (part 1)

This is followed by a block that is filled in in case of reorganization (liquidation) of the company.

Liquidation form (code) – indicate the code from Appendix 2 to the Filling Out Procedure.

TIN/KPP of the reorganized organization.

Title page (part 2)

Contact phone number – it is recommended to fill it out, since the inspector may have questions about filling it out.

Next, the total number of pages of the declaration is reflected, indicating the number of attachments .

Title page (part 3)

Filling out the title page ends with a block containing information about the person confirming the accuracy and completeness of the information provided . The right side is filled out by the tax inspector.

Title page (part 4)

Conditions to fill out

Let's look at a clear example of filling out a property tax return for 2021. The conditions are as follows:

, TIN 7727098760, checkpoint 772701001. Located in Moscow. The company's balance sheet includes:

1. A building whose address coincides with the address of the organization’s location (OKTMO code 45908000). The cadastral number of the building is 77:06:0004005:1234. The tax base for it is determined as the cadastral value (clause 2 of article 375, article 378.2 of the Tax Code of the Russian Federation). The cadastral value of the building as of January 1, 2021 was 25,000,000 rubles.
2. Warehouse located outside the organization's location (OKTMO code 45906000). The tax base for it is determined as the average annual value of property (clause 1 of Article 375 of the Tax Code of the Russian Federation). The conditional room number is 77:06:0004005:5678. OKOF code - 210.00.11.10.520.

Residual value of warehouse space:

In relation to real estate, VESNA LLC does not have benefits established by the Tax Code of the Russian Federation and regional legislation.

Property tax rates are:

• 1.6% (conditionally) - for the building (clause 1.1 of Article 380 of the Tax Code of the Russian Federation);
• 2.2% (conditionally) - for the rest of taxable property (clause 1 of Article 380 of the Tax Code of the Russian Federation).

The amount of advance payments calculated by the organization for the reporting periods of 2021 is equal to:

• in relation to the building - 300,000 rubles. (RUB 100,000 + RUB 100,000 + RUB 100,000);
• in relation to a warehouse - 93,556 rubles. (RUB 31,433 + RUB 31,185 + RUB 30,938).

What do we tax?

Real estate reflected on the balance sheet as a fixed asset, if the tax base for it is determined as the average annual cost. Among other things (unobvious cases) of taxation:

• real estate is transferred to other persons for temporary possession, use, disposal;
• transferred to trust management (except for mutual funds);
• included in joint activities;
• received under a concession agreement;
• received by you as a mutual fund management company.

Tax is also imposed on real estate that is located in Russia and belongs to an organization under the right of ownership, economic management, or received under a concession agreement, if the tax base in respect of it is determined as the cadastral value.

The object of taxation is not any movable property, as well as real estate such as land and reservoirs, listed in paragraph 4 of Art. 374 Tax Code of the Russian Federation.

We are not taxed, but are reflected in the declaration as a preferential benefit:

• property used in the main activities of religious organizations, organizations of the penal system, pharmaceutical or public organizations of people with disabilities;
• property of prosthetic and orthopedic enterprises, bar associations, law offices, legal consultations, management companies and participants of the Skolkovo project, INTC, participants, residents or managers of special economic zones;
• federal highways, newly introduced energy-efficient real estate, real estate for hydrocarbon production

The full list of federal benefits is in Art. 381 Tax Code of the Russian Federation. Each region can independently decide what benefits to introduce on its territory, who can apply them and for what property (Article 372 of the Tax Code of the Russian Federation). To find out what benefits apply in your region, contact the inspectorate or look at the official website of the Federal Tax Service.

Section 2.1

This section is intended to reflect information about the real estate property.

In accordance with Section IV of the Filling Out Procedure, if the cadastral number of the object is indicated in line 020 , the remaining lines of Section 2.1 do not need to be filled out. Otherwise, it will be necessary to enter detailed information about the location of the taxable property.

At the end of Section 2.1, line 040 indicates the code OKOF (All-Russian Classifier of Fixed Assets) and line 050 the residual value as of December 31 of the reporting period.

Section 2.1

How to calculate tax

The amount of contributions to be paid to the budget is calculated on the basis of the book value for property assets and fixed assets and the cadastral value for real estate.

To calculate payments for the property tax return on fixed assets, the average annual value of the asset is calculated by adding the residual value for each month for the reporting calendar year and dividing the resulting total by 13. Now the tax payment itself is calculated. To do this, the result of the product of the average annual cost of funds and the rate in force in a specific constituent entity of the Russian Federation, but not exceeding 2.2%, is determined. The report then indicates the amounts of advances transferred during the reporting period (if any). The final result payable is the difference between the calculated contribution amount and the advance payments.

Calculation of the cadastral value for real estate is carried out only for those objects that belong to the institution on the basis of ownership or management and are listed as fixed assets.

The cost according to the cadastre is taken as of January 1 of the reporting period. If real estate is sold during the reporting year, the contribution is calculated not for the entire period, but only for those months during which the organization owned the property. The tax base is indexed by an indicator resulting from dividing the total number of months of the holding period by 12 - the total number of months per year.

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Let's check the ratio of numerical data:

The interconnection of indicators is observed, the declaration is drawn up correctly.

When is it due?

The tax property declaration is submitted once a year - before March 30 of the next tax period (clause 3 of Article 386 of the Tax Code of the Russian Federation). If the date falls on a weekend, the deadline is moved to the first working day.

IMPORTANT!

For 2021, the report must be submitted by March 30, 2019.

Property tax is a fee for which regional authorities are responsible. They also establish the obligation to pay advances and submit tax calculations during the year. If the advance rule applies in a particular constituent entity of the Russian Federation, then the property settlement must be submitted quarterly. The deadline is the 30th day of the month following the reporting quarter.

IMPORTANT!

Don't be confused! The declaration is submitted once a year, using the form KND 1152026. Therefore, you do not have to figure out how to fill out a property declaration for the 3rd quarter of 2021; such a report does not need to be submitted. An advance report is submitted quarterly in the form KND 1152028. How to fill it out: “Instructions: fill out an advance report for property tax.”

TIN and checkpoint

On each sheet of the declaration, indicate the TIN and KPP of the organization. Fill out the cells provided for the Taxpayer Identification Number (TIN) from left to right. Since the organization’s TIN consists of 10 digits, put a dash in the last two cells that remain free:

Indicate another checkpoint (not the organization itself) in the following cases:

• when you submit a separate declaration at the location of a separate division with a separate balance sheet. Please indicate the checkpoint of this unit;

• if there is geographically remote real estate for which you submit a separate report. Enter the checkpoint that is assigned to the location of the property from which you pay property tax.

This is stated in paragraphs 2.7, 3.2 of the Procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

The largest taxpayers submit declarations only at the place of registration in this capacity. Even when you have to submit several declarations. At the same time, they indicate in the declaration the checkpoints assigned at their location:

• separate divisions with a separate balance sheet;

• geographically remote real estate objects (including real estate objects for which the tax base is the cadastral value).

This follows from the provisions of Articles 384–386 of the Tax Code of the Russian Federation, paragraphs 1.5, 3.2 of the Procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895, and is confirmed by letters of the Federal Tax Service of Russia dated July 18, 2014. No. BS-4-11/13894 and dated September 12, 2013 No. BS-4-11/16569.