Who must file a property tax return? Property tax return: deadlines and completion rules When to submit a property tax report

Payment of property tax for the year in terms of timing depends on the specific region. But the date for submitting the declaration is regulated at the level of the Tax Code of the Russian Federation. How do I determine specific dates for filing a property report? When is it necessary to pay property taxes for 2018? Let's consider the algorithm for compiling and submitting reports when calculating tax based on the cadastral and average annual value of property, as well as making tax payments and possible sanctions for late submission of the report.

The amount of property tax can be calculated from two fundamentally different tax bases (Article 375 of the Tax Code of the Russian Federation):

the average annual value of property that forms all fixed assets of a legal entity, with the exception of land, non-taxable objects and objects with a tax base in the form of cadastral value;

How to determine the residual value of an asset, see

cadastral value applied to real estate objects of a certain type (clause 1 of Article 378.2 of the Tax Code of the Russian Federation), which have undergone a cadastral assessment and are assigned as an object subject to taxation according to “cadastral” rules in the region (clauses 2 and 7 of Article 378.2 of the Tax Code of the Russian Federation) .

For which real estate properties property tax is calculated from the cadastral value, find out.

The tax periods for both bases are the same and equal to a year. The tax for the year for each of the bases should be calculated in full (clause 1 of Article 382 of the Tax Code of the Russian Federation), but the total amount payable will be determined taking into account advances accrued during the year (clause 2 of Article 382 of the Tax Code of the Russian Federation).

The declaration, despite the possibility of simultaneous presence of two different bases, is compiled into a single one, but the corresponding calculations are given in different sections:

according to the average annual value of property for the year - in section 2;
for cadastral value - in section 3, and the number of sheets in it is equal to the number of objects that have such a base.

Deadline for the annual property report and penalty for failure to submit a declaration

The deadline for submitting a property tax return for the year is fixed at the federal level. This is March 30 of the year following the reporting year (clause 3 of Article 386 of the Tax Code of the Russian Federation). It is possible to move this deadline forward if the specified day falls on a weekend (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). For reporting for 2018, this rule is triggered and the deadline is shifted to 04/01/2019, since 03/30/2019 is a Saturday.

Failure to submit the declaration on time will result in a fine. The amount of the fine for the declaration of property for the year will be determined (clause 1 of Article 119 of the Tax Code of the Russian Federation):

the amount of tax accrued for payment in this report - a percentage will be taken from it;
the number of months of delay (both full and incomplete) - for each of them 5% of the tax amount is charged;
established limits for the total amount of the fine are not less than 1,000 rubles. and no more than 30% of the tax amount.

Another type of fine - administrative (in the amount of 300 to 500 rubles) - in connection with failure to submit a declaration can be applied to officials (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

If the submission of the declaration is delayed for more than 10 days, a sanction such as blocking of current accounts may be applied (clause 3 of Article 76 of the Tax Code of the Russian Federation).

How to determine the tax payment deadline

Property tax refers to payments at the regional level. Because of this, the Tax Code of the Russian Federation allows a number of basic rules for working with it to be determined at the legislative level of the constituent entities of the Russian Federation. Such issues include the establishment of payment deadlines (clause 2 of Article 372 of the Tax Code of the Russian Federation).

That is, in order to find out what date will be considered the deadline for timely payment of tax in a particular region, you need to refer to the relevant law of this subject of the Russian Federation. Only from there can you get a completely unambiguous answer regarding the payment deadlines in force in this region. You should not rely on the legislation of the neighboring region - the deadlines in the constituent entities of the Russian Federation can vary significantly.

Results

The deadline for submitting a property declaration for the year is indicated in the Tax Code of the Russian Federation as March 30 of the year following the reporting year. Failure to submit these reports on time will result in a fine. Payment deadlines vary by region, since the right to establish them is granted to regional authorities.

Property tax return for 2018 - mandatory reporting for companies. You can submit it a day later and according to the new rules. For the current deadline for 2018 for legal entities, the form, and a sample of filling out the new form, see the article.

If you have cars, office equipment, furniture, etc. on your balance sheet, then our article is for you. You can print out the rules for calculating property taxes, rates and codes and hang them in your office.

Property tax return for 2018: reporting deadlines

The property tax declaration at the end of the year is submitted to the tax office no later than March 30 of the following year (clause 3 of Article 386 of the Tax Code of the Russian Federation). When the deadline for submitting the declaration coincides with a non-working day, submit it on the next working day (Clause 7, Article 6.1 of the Tax Code).

See the table for all 2019 property tax reporting deadlines for companies.

Deadlines for submitting property reports in 2019

Deadline	Report name	Who rents
	Property tax return for 2018	Legal entities with taxable real estate and movable property
	Calculation of advance payments for property tax for the 1st quarter of 2019	Legal entities having only taxable real estate
	Calculation of advance payments for property tax for the first half of 2019
	Calculation of advance payments for property tax for 9 months of 2019
	Property tax return for 2019

A special table will help you figure out which tax office to submit your property tax return for 2018 to. In what form should the declaration be submitted? The company has the right to decide on its own. Only the largest taxpayers and organizations whose average number of employees for the previous year exceeds 100 people do not have the right to choose. How to correctly calculate the average number of employees.

Property tax return form for 2018

The new property tax return form for 2018 has not been approved. The declaration must be filled out on the old form. It was approved by order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/271.

See the table for which sections are included in the property tax return for 2018.

What does the 2018 property tax return for legal entities include?

No.	Section name
	Title page
	Section 1 “Amount of tax payable to the budget”
	Section 2 “Determination of the tax base and calculation of the amount of tax in relation to the taxable property of Russian organizations and foreign organizations operating in the Russian Federation through permanent representative offices”
	Section 2.1 “Information on real estate objects taxed at average annual value”
	Section 3 “Calculation of the amount of tax for the tax period on a real estate object, the tax base in respect of which is recognized as the cadastral (inventory) value”

Procedure for filling out a property tax return

General requirements for filling out a property tax return in 2018 are given in the Federal Tax Service order No. MMV-7-21/271 dated March 31, 2018:

Cost indicators are written in full rubles. If the value of the indicator is less than 50 kopecks, then it is discarded. If more, round up to the nearest ruble;
Page numbering is continuous, starting from the title page;
double-sided printing in paper form cannot be used;
The company has no right to make blots or corrections;
forms are filled in with black, blue or purple ink only;
The indicator lines are filled in from left to right, from the first acquaintance;
numerical values are aligned to the right (last) acquaintance if the declaration is filled out using software;
the sheets are fastened so that this does not lead to damage to the paper.

Sample of filling out a property tax return for 2018

What to consider when filling out a property tax return

When you fill out your reports, do not confuse the zero rate with the full exemption. These situations are reflected differently on property tax reports. Look in the regional law to see what exactly is written about the benefit.

The region exempted movable objects from tax. In line 130 of section 2 of the property tax calculation, provide the benefit code - 2012000 (benefit codes approved by order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/271). There, write an article, paragraph and subparagraph of the regional law, which states that the company or property is exempt from tax. In line 140, reflect the average value of non-taxable property.

If you have preferential and non-preferential movable property, you can reflect them on one sheet of section 2 of the calculation or property tax declaration. And if the region has provided different benefits for different types of property, then fill out section 2 for each of them.

The region has reduced the rate for movable objects. Whether to put a benefit code in section 2 of the calculation depends on how the regional authorities enshrined in the law a reduced or zero rate. If the regional law states a reduced or zero rate in the “Rates” section, then there is no need to enter the benefit code. Simply reflect the rate on line 170 of Section 2.

Perhaps the regional authorities have fixed a reduced or zero rate in the “Benefits” section of the Property Tax Law. In this case, enter the preferential rate in line 170, and in line 160 indicate the benefit code - 2012400. In the second part of the code, after the “/” sign, provide the article, clause and subclause of the regional law in which local authorities provided the benefit.

Some regions have different rates for certain types of movable property. In such a situation, taxes on different groups of assets must be calculated separately. Show in property reporting too. Fill out as many sections of 2 calculations as the tax rates apply to your company's property.

The region has reduced the tax payable. In line 190 of section 2 of the calculation, write the benefit code - 2012500. In the second part of the code, provide the article, clause and subclause of the regional law. In line 200, enter the amount by which you are reducing the tax.

The updated tax return for the property tax of organizations was put into effect by the Federal Tax Service in Order No. ММВ-7-21/271@ dated March 31, 2017. The same legal document approved the calculation of advance payments, the procedure for drawing up reports and the format of electronic submission. Let's figure out what has changed and when it is necessary to use new forms. Submission deadlines and forms for downloading are provided separately.

The 2017 corporate property tax declaration is submitted at the end of the calendar year by those legal entities that have the appropriate taxable objects (clause 1 of Article 373 of the Tax Code). At the same time, what kind of property is subject to taxation is given in the stat. 374. For Russian legal entities this is, in particular:

Movable objects accepted for balance sheet accounting.
Immovable objects accepted for balance sheet accounting.
Objects transferred to the trust, temporary possession, disposal, use, etc. based on contracts.

Note! Land, water resources and other objects are not taken into account for taxation under clause 4 of the statute. 374 NK.

If an enterprise does not have the appropriate facilities, there is no obligation to file a property tax return. But in cases where there is no need to pay tax due to full depreciation of fixed assets or the presence of preferential objects on the balance sheet, it is necessary to submit a zero property tax return for 2017.

Where exactly to file a property tax return?

To correctly submit the declaration, you should be guided by the norms of stat. 386 of the Tax Code, where it is determined that reports are submitted to the Federal Tax Service based on the results of tax (year) and reporting (quarter, half-year, 9 months) periods. If payments are determined based on cadastral value data, quarters 1, 2, 3 are recognized as reporting periods. In accordance with clause 1 of Stat. 386 declaration is submitted:

At the location of the company.
The location of the subdivisions (separate divisions) that have a separate balance sheet.
The location of those objects for which the tax is calculated in a special manner.
Location of facilities included in the UGSS (unified gas supply system).
The place of registration in the status of the largest taxpayer is only for taxpayers who meet the criteria for classification as the largest (Article 83 of the Tax Code).

Note! Reporting on property is submitted in accordance with those established in clauses 2 and 3 of Art. 386 terms - details below.

Deadline for filing a property tax return:

For 1 sq. 2017 – no later than 05/02/17
For the first half of 2017 – no later than 08/31/17.
In 9 months 2017 – no later than October 30, 2017
For the year 2017 – no later than March 30, 2018.

Note! The official deadlines are given taking into account the current rules for postponing weekends and holidays.

What has changed in the new property tax return?

The updated annual reporting form should be used starting with the submission of the declaration for 2017. Accordingly, a new advance calculation must be submitted for the first time in the 1st quarter. 2018. However, according to the explanations of the Federal Tax Service in Letter No. BS-4-21/7139@ dated April 14, 2017, for the convenience of taxpayers, it is possible to report using new forms earlier, for 1 quarter. 17

What has changed in the current forms? First of all, the barcodes in all sheets have been adjusted, and the line with the TIN has been reduced from 12 positions to 10. Section 2.1 has been added on data on real estate, the tax on which is calculated based on the average annual cost. The list of innovations includes:

Title page – OKVED code has been deleted, the coding of reporting periods has been changed, the MP sign for stamping has been removed, the procedure for filling out the contact telephone number has been clarified.
Section 2 – the encoding of page 001 for the type of property objects has changed, subsection has been added. 2.1, which is formed only by taxpayers who use the average annual cost in their calculations.
Section 3 – the encoding of page 001 has also changed, pages 020, 030 have been renamed, the codes of page 040 have been adjusted in terms of tax benefits.

Some innovations also affected the calculation of advance amounts for corporate property tax. In general, the changes are similar to the above adjustments to the annual form.

How are declarations submitted?

The reporting format, including the property tax return for 2017, can be either electronic or on paper. For certain categories of taxpayers, there is an obligation to submit reports only in electronic form. So, according to paragraph 3 of Art. 80 declaration must be submitted electronically:

Taxpayers with an average number of personnel for the last year of 100 people.
Newly created, incl. as a result of reorganization measures, taxpayers with an average number of personnel of 100 people.

Note! Property tax for individuals is paid to the budget in accordance with notifications from the tax inspectorate. In this case, taxpayers are citizens who legally own property.

Property tax declaration for 2017 – instructions for filling out

The exact and detailed procedure for providing data in reporting is contained in Order No. ММВ-7-21/271@ dated March 31, 2017. The general requirements for filling out information and the algorithm for forming individual sections are indicated here; line encodings are given separately in the Appendices.

Current requirements for filling out the declaration:

The document is formed at the end of the year.
Cost values are entered only in full rubles according to the rules of mathematical rounding (indicators from 50 kopecks are rounded, up to 50 kopecks are discarded).
The numbering of sheets begins with the title page, the indicators are recorded starting from “001” from left to right.
Double-sided printing is prohibited, as is the use of putty correctors.
If the document is generated “on paper”, it is allowed to fill the lines with blue, purple or black ink in capital block letters.
All lines are filled only from left to right, and not vice versa.
A separate field is allocated for each indicator.
If the document is generated on a computer using software, all numerical indicators should be aligned to the last familiarity.
If there is no indicator to fill in, the field is crossed out.
The OKTMO code is entered from left to right, the remaining cells are filled in with dashes.
Title page - data is entered on the basis of registration documents when registering with the Federal Tax Service. Submission of the primary report is indicated by the code “0–” in the number of adjustments, clarifying ones – by the number of adjustments, starting with “1–”.
Certification of the accuracy of the specified data is carried out by signing the document - by the responsible official of the taxpayer or representative.
The document can be submitted either by the taxpayer personally or by his representative. In the latter case, a notarized power of attorney is required.
It is allowed to send the document by mail (by a valuable letter with a list of attachments) or via TKS by signing an electronic digital signature.
A zero property tax return is not submitted if the legal entity does not have the corresponding fixed assets on its balance sheet. In this case, only transport tax is charged on the car, and not property tax, provided that the object is assigned to depreciation groups 1 or 2 according to the OS Classification (subclause 8, clause 4, article 374).

Responsibility for late submission of a declaration

Failure to submit an annual declaration within the deadlines approved at the federal level entails the collection of penalties under clause 1 of the article. 119 NK. This is 5% of the unpaid amount of tax due on the basis of an unfiled return. Each month of non-payment is taken into account for the billing month, but the maximum amount of sanctions should not exceed 30% of the indicated amount. The minimum is 1000 rubles. and is charged if a zero report is not submitted.

If the taxpayer violated the legislative norms regarding the submission of advance payments, liability is applied according to stat. 126 NK. According to clause 1, 200 rubles will be charged for each payment submitted late. A decision by control authorities to hold a legal entity liable is possible only after inspection activities have been carried out. In particular, these are desk inspections or on-site inspections according to statistics. 88, 89 NK. And based on the decision, the taxpayer is required to pay a fine.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

The 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 the annual property tax return for 2016.

Zero property tax declaration 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 No. 03-02-08 / 5904.

Property tax return form

Based on the results of the tax period - calendar year, organizations submit a property tax declaration to the Federal Tax Service in the form (electronic format) approved by Order of the Federal Tax Service dated November 24, 2011 No. ММВ-7-11/895.

One declaration reflects the amount of tax (advance payment) calculated from both the book value and the cadastral value.

Methods for submitting a property tax return

A property tax return can be sent to the tax authority in three ways:

In paper form (in 2 copies) in person or through your representative. When submitted, one copy of the report remains with the Federal Tax Service, and the second copy is marked with acceptance and returned. A stamp indicating the date of receipt of the declaration in the event of controversial situations will serve as confirmation of the timely submission of the document;
By mail in a valuable letter with a list of the contents. Confirmation of sending the declaration in this case will be a list of the attachment (indicating the sent declaration) and a receipt with the date of sending;
In electronic form via TKS (through electronic document management operators).

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

To submit a declaration through a representative, you must draw up a power of attorney for him, certified by the seal of the organization and the signature of the manager.

Please note that when submitting reports on paper, some Federal Tax Service Inspectors may require:

Attach the declaration file in electronic form on a floppy disk or flash drive;
Print a special barcode on the declaration that duplicates the information contained in the reporting.

These requirements are not provided for by the Tax Code of the Russian Federation, but are encountered in practice and may lead to refusal to accept the declaration.

Deadline for submitting property tax returns

The property tax declaration for the year (tax period) must be submitted no later than March 30 of the year following the reporting year (clause 3 of Article 386 of the Tax Code of the Russian Federation).

If March 30 falls on a weekend or holiday, the deadline for filing the declaration is moved to the next business day.

Number of property tax returns

According to clause 1.2 of the Procedure for filling out a tax return for the property tax of organizations, approved by Order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11 /895, a separate declaration is filled out for the Federal Tax Service at the location of:

organizations;
a separate division (SU) with a separate balance sheet;
real estate, if it is located outside the location of the organization or OP, which has a separate balance sheet.

Responsibility

For violating the deadline for submitting a property tax return, the company will be fined for:

5% of the amount of tax not paid on time and payable on a late declaration, for each full or partial month that has passed from the day established for submitting the declaration to the day on which it was submitted.

In this case, there cannot be a fine (clause 1 of Article 119 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated August 14, 2015 No. 03-02-08 / 47033):

more than 30% of the unpaid tax amount due on a late declaration;
less than 1000 rub.

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).

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 there is a rate of 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.

Sections of the property tax return

Any property tax return 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.

All sheets of the declaration must be submitted to the Federal Tax Service, even if the Organization does not have objects that should be reflected in section. 2 or 3.

Procedure for filling out a property tax return

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, sec. 2 and at the end - section. 1.

Section 3 of the property tax return

Section 3 of the declaration is filled out for each property, the tax on which is calculated based on the cadastral value (Letter of the Federal Tax Service dated October 16, 2014 No. BS-4-11/21488). 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 for the entire year, then line 090 indicates a coefficient defined as the ratio of the number of full months during which the property was owned to 12 (clause 5 of Article 382 of the Tax Code of the Russian Federation, clause 8 of clause 6.2 Procedure for filling out the declaration).

In this case, the month in which the emergence or termination of ownership of the object is registered is taken as full (Letters of the Federal Tax Service dated 10/05/2015 No. BS-4-11/17326@, dated 03/23/2015 No. BS-4-11/4606@).

For example, if ownership of real estate was registered on October 30, 2015, then 3/12 is recorded in line 090.

Section 2 of the property tax return

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 one more 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 No. 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 No. BS-4-11 /8871).

Section 1 of the property tax return

In Sect. 1 declaration to reflect the amount of tax payable (to be reduced) according to the corresponding OKTMO code, six blocks of lines 010 - 040 are provided, which indicate:

in line 010 - OKTMO code by which the tax is paid;
in line 020 - KBK 182 1 06 02010 02 1000 110;
in line 030 - the amount of tax payable;
in line 040 - the amount of tax to be reduced.

If property tax is calculated using one OKTMO code, based on both book value and cadastral value, then in line 030 of section. 1 of the declaration indicates the total amount of tax payable. It consists of two amounts (clause 4.2 of the Procedure for filling out the declaration, Letter of the Federal Tax Service dated 05/08/2014 No. BS-4-11/8876):

the amount of tax calculated based on the book value of property with the same OKTMO code;
the amount of tax calculated based on the cadastral value of property with the same OKTMO code.

Example

The organization owns a passenger car, as well as a store building and a warehouse hangar. These objects are located at the location of the organization in one subject of the Russian Federation.

As of January 1, 2016, the store building was included in the list of objects for which the tax base is determined as the cadastral value. Its cadastral value as of this date is 20 million rubles. The residual value of the building as of December 31, 2016 is RUB 12.5 million.

The warehouse hangar is not included in the above list, therefore the tax base for it is determined in a general manner based on the average annual cost.

The car was registered before January 1, 2013. Consequently, it is subject to taxation under corporate property tax, and paragraphs. 8 clause 4 art. 374 of the Tax Code of the Russian Federation does not apply to it. The tax base for it is determined based on the average annual cost.

Residual value, rub.:

As of:	Automobile	Warehouse hangar
01.01.2016	800 000	1 189 000
01.02.2016	787 000	1 178 000
01.03.2016	774 000	1 167 000
01.04.2016	761 000	1 156 000
01.05.2016	748 000	1 145 000
01.06.2016	735 000	1 134 000
01.07.2016	722 000	1 123 000
01.08.2016	709 000	1 112 000
01.09.2016	696 000	1 101 000
01.10.2016	683 000	1 090 000
01.11.2016	670 000	1 079 000
01.12.2016	657 000	1 068 000
31.12.2016	644 000	1 057 000

The amount of the advance payment for property in respect of which the tax is determined based on the average annual value, indicated in the tax calculation for the advance payment in line 180 of section. 2, based on the results:

I quarter 2016 - 10,742 rubles;
half-year 2016 - 10,544 rubles;
nine months of 2016 - 10,346 rubles.

The amount of the advance payment for property in respect of which the tax is determined based on the cadastral value, indicated on line 090 of section. 3 calculations for the advance payment, based on the results of the first quarter, half of the year and nine months of 2016, is equal to 45,000 rubles.

The organization does not have any property tax benefits. The property tax rate is 2.2%, and for real estate objects, the tax base for which is determined as their cadastral value - 0.9%.

Section 2

This section determines the tax base based on the average annual value of the property.

The residual value of fixed assets as of the first day of each month of the year is reflected on lines 020 - 130, and the residual value as of the last day of the last month of the year is reflected on line 140.

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, and in column 3 of lines 020 - 140 the following values will be indicated:
— line 020 — 1,989,000 rub. (RUB 800,000 + RUB 1,189,000);
— line 030 — 1,965,000 rub. (RUB 787,000 + RUB 1,178,000);
— line 040 — 1,941,000 rub. (RUB 774,000 + RUB 1,167,000);
— line 050 — 1,917,000 rub. (RUB 761,000 + RUB 1,156,000);
— line 060 — 1,893,000 rub. (RUB 748,000 + RUB 1,145,000);
— line 070 — 1,869,000 rub. (RUB 735,000 + RUB 1,134,000);
— line 080 — 1,845,000 rub. (RUB 722,000 + RUB 1,123,000);
— line 090 — 1,821,000 rub. (RUB 709,000 + RUB 1,112,000);
— line 100 — 1,797,000 rub. (RUB 696,000 + RUB 1,101,000);
— line 110 — 1,773,000 rub. (RUB 683,000 + RUB 1,090,000);
— line 120 — 1,749,000 rub. (RUB 670,000 + RUB 1,079,000);
— line 130 — 1,725,000 rub. (RUB 657,000 + RUB 1,068,000);
— line 140 — 1,701,000 rub. (RUB 644,000 + RUB 1,057,000).

Line 141 is for reference. It records the residual value of real estate as of December 31, 2016.

In our case, the value in this line will be equal to 1,057,000 rubles. (residual value of the warehouse hangar).

The average annual value of property for the tax period is shown on line 150.

In accordance with paragraph 4 of Art. 376 of the Tax Code of the Russian Federation, it is defined as the quotient of dividing the amount obtained by adding the values of the residual value of property (excluding property, the tax base for which is determined as its cadastral value) by the first day of each month of the tax period and the last day of the tax period, by the number months in the tax period, increased by one.

That is, you need to add the values of lines 020 - 140 and divide the resulting value by 13:
(RUB 1,989,000 + RUB 1,965,000 + RUB 1,941,000 + RUB 1,917,000 + RUB 1,893,000 + RUB 1,869,000 + RUB 1,845,000 + RUB 1,821,000 + 1 RUB 797,000 + RUB 1,773,000 + RUB 1,749,000 + RUB 1,725,000 + RUB 1,701,000) : 13 = RUB 1,845,000

Lines 160, 170 and 180 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 160, 170, 180 remain empty.

Line 190 determines the tax base. The formula for its calculation depends on the code of the type of property indicated on line 001 of section. 2. Its meaning is taken from Appendix 5 to the Procedure for filling out the declaration.

If, as in our example, all of the organization’s property is located in the Russian Federation on the territory of one subject, the organization is not a resident of the special economic zone in the Kaliningrad region, it does not have property that is part of the Unified Gas Supply System, public railways, main pipelines and lines power transmission, according to line 001 section. 2 the code “3” is indicated. In this case, the tax base is calculated as the difference between the values of lines 150 and 170 (clause 8, clause 5.3 of the Procedure for filling out the declaration).

In our example, line 170 is empty, so the value on line 190 will be equal to the value on line 150:/> 1,845,000 rubles. = 1,845,000 rub. — 0 rub.

Line 200 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 210 indicates the tax rate - 2.2%.

The amount of tax for the tax period is reflected in line 220. It is calculated as the product of the corresponding tax rate and the tax base determined for the tax period (clause 1 of Article 382 of the Tax Code of the Russian Federation). That is, the value of line 210 needs to be multiplied by the value of line 190:
RUB 1,845,000 x 2.2% = 40,590 rub.

Line 230 records the amount of advance payments calculated at the end of the reporting periods (Q1, half-year, nine months). These values are taken from the corresponding tax calculations for the advance payment of corporate property tax (from line 180 of section 2).

In our example, this value will be:
RUB 31,632 = (RUB 10,742 + RUB 10,544 + RUB 10,346).

Lines 240, 250 and 260 show the code and amount of the tax benefit, which reduces the amount of tax payable to the budget, and the amount of tax paid outside the Russian Federation. Since the organization does not have benefits and did not pay tax outside the Russian Federation, these lines will remain empty.

Line 270 reflects the residual value of fixed assets as of December 31 of the tax period. In our case, the value for this line will be equal to the sum of the residual values as of December 31, 2015 of the car, warehouse hangar and store building:
RUB 14,201,000 = 644,000 rub. + 1,057,000 rub. + 12,500,000 rub.

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 - a store building. Therefore, Sec. There will also be only one 3 declarations.

In line 014, the organization will reflect the cadastral number of the store building, and in line 020 its cadastral value as of January 1, 2014 - 20,000,000 rubles.

Line 025 is provided to reflect the tax-free cadastral value. In our case, it will remain empty, since the entire cadastral value of the store building is taxed.

Lines 030, 035 are intended to indicate the inventory value of real estate. They are filled out only by foreign organizations (clause 2, clause 6.2 of the Procedure for filling out the declaration). Therefore, in our example there will be dashes in them.

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 060 shows the tax base. It represents the difference between the values of lines 020 and 025 (clause 5, clause 6.2 of the Procedure for filling out the declaration). Since line 025 is empty, the value on line 060 will be equal to the value on line 020, that is, 20,000,000 rubles.

Line 080 indicates the tax rate. In our case it is 0.9%.

The tax amount for the tax period reflected on line 100 is the product of the values of lines 060 and 080 divided by 100 (clause 8, clause 6.2 of the Procedure for filling out the declaration):
180,000 rub. = 20,000,000 rub. x 0.9: 100.

The amount of advance payments calculated for the reporting periods, which must be indicated on line 110, is the sum of lines 090 of section. 3 tax calculations for advance payments for reporting periods 2014:
135,000 rub. = 45,000 rub. + 45,000 rub. + 45,000 rub.

Lines 120 and 130 will remain blank, since the organization does not have benefits.

Section 1

This section shows the amount of tax payable to the budget.

It consists of several blocks of lines 010 - 040. Since the organization pays property tax in one place (at its location), it will fill out only one block of these lines, and the rest will be empty (a dash is placed in them).

On line 010 the organization will reflect the OKTMO code, and on line 030 the budget classification code.

The amount of tax payable to the budget is shown on line 030. It represents the difference between the amount of tax calculated for the tax period and the amounts of advance tax payments calculated during the tax period.

Organizations that pay property tax must report to the Federal Tax Service on the results of reporting periods, as well as on the results of the year (Article 386 of the Tax Code of the Russian Federation).

Property tax: reporting in 2017

Based on the results of the reporting periods, organizations must submit calculations for advance payments (Appendix No. 4 to Order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895). And at the end of the year - a declaration.

By the way, the tax service approved new forms of declaration and calculation (Order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/271@). The declaration using the new form must be submitted based on the results of 2017, and the calculation – based on the results of the first quarter of 2018. However, the updated calculation can be used now (Letter of the Federal Tax Service dated April 14, 2017 No. BS-4-21/7139@).

Tax period for property tax

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

Reporting period for corporate property tax

Reporting periods for property tax depend on the basis on which value of the organization’s property the tax is calculated:

Which reporting period for property tax should be indicated in reporting?

Due to the fact that an organization may have property, the tax on which is calculated based on both the average annual value and the cadastral value, accountants have a question: what reporting period should be indicated in the calculation? After all, such property has different reporting periods, and the procedure for filling out the current calculation form involves indicating reporting periods only for property taxed based on the average annual value (1st quarter, 1st half of the year, 9 months).

So, the Federal Tax Service clarified that until the calculation form and the procedure for filling it out are updated, all payers are recommended to indicate the following codes reflecting the reporting period for corporate property tax (Letter of the Federal Tax Service dated March 25, 2016 No. BS-4-11 /5197@):

Deadline for submitting property tax returns for the 3rd quarter of 2017

Articles on the topic

All organizations that pay property tax submit a tax return for 9 months (calculation of the advance payment for property tax). The deadline for submitting the property tax return for the 3rd quarter of 2017, as well as the procedure for filling out the calculation, can be found in our article. Download the form and fill it out with us.

What is the deadline for submitting a property tax return for the 3rd quarter of 2017?

Submit a property tax declaration based on the results of the tax period - year (Article 386 of the Tax Code of the Russian Federation). The deadline for such a declaration is no later than March 30 of the following year.

In those regions where local authorities have established reporting periods, it is necessary to submit an advance payment calculation, the deadline for its submission is no later than 30 calendar days from the end of the reporting period.

The deadline for calculating the advance payment of property tax for the 3rd quarter of 2017 is no later than October 30, 2017.

Please note that the company submits a property tax return only once a year, and every quarter it submits not a declaration, but a calculation of advance payments for property tax. But many companies still call quarterly reports a declaration.

The deadline for paying property tax for the 3rd quarter of 2017 is set at the level of regional legislation; accordingly, this deadline is different in different regions.

Who submits the property tax return for the 3rd quarter?

All organizations that have assets in account 01 “Fixed Assets” or 03 “Profitable Investments in Material Assets” submit a declaration (as well as calculation of the advance payment).

Important! If the residual value of your fixed assets in the balance sheet is zero, then also submit a declaration and calculation of advances, since in this case, the company is not exempt from this obligation (letter of the Federal Tax Service of Russia dated February 8, 2010 No. 3-3-05/128).

Every accountant should know this!

What property do you need to report for in the 3rd quarter of 2017?

Property can be movable and immovable. Real estate is taxed:

at cadastral value;

at the residual value on the company's balance sheet.

Movable property is taxed only at its residual value. Movable property of the first and second depreciation groups are not subject to property tax. In addition, movable objects that are included in the third to tenth depreciation groups are also not subject to tax if the following conditions are met:

the property was registered on or after January 1, 2013;

the property was not received as a result of reorganization, liquidation, or from a related party.

If you don’t have such property on your balance sheet, don’t submit the calculation. This is confirmed by the Tax Code of the Russian Federation (clause 1 of Article 373, Article 374, clause 1 of Article 386), as well as the letter of the Ministry of Finance of the Russian Federation dated September 23, 2011 No. 03-05-05-01/74.

Individuals and individual entrepreneurs do not pay this tax and do not submit declarations.

How to submit a property tax return

You can submit the calculation in two versions: on paper and electronically. It all depends on the number of employees in your company.

Deadlines for filing property tax returns for 2017

Organizations that have movable and immovable property on their balance sheet submit a property tax return for 2017. The deadlines for delivery are established by the Tax Code of the Russian Federation. For failure to comply with the requirements of the code, the Federal Tax Service will fine you.

Deadlines for submitting property tax returns for 2017: deadlines (table)

Organizations submit a property tax return for the past year to the tax office no later than March 30 of the new year (clause 3 of Article 386 of the Tax Code of the Russian Federation). In cases where the last day of the deadline falls on a day recognized as a weekend or non-working holiday, the end of the deadline is considered to be the nearest working day (Article 6.1 of the Tax Code of the Russian Federation).

The deadline for submitting the property tax return for 2017 will not be postponed; it must be submitted no later than March 30, 2018. The established date applies to all organizations and does not depend on the method of tax calculation.

Deadline for filing property tax returns for 2017

Property tax return for 2017: new form

Property tax return for 2017: sample form

If the tax period for property tax is considered to be a year, that is, the declaration is submitted only for the year, then the reporting periods depend on the value at which the property is taxed.

Reporting periods for payers calculating tax from cadastral value are: 1st, 2nd and 3rd quarter. And if the book value (average annual) value of the property is taken into account, the reporting periods are 1 quarter, six months and 9 months.

At the end of each reporting period, calculations of advance payments are submitted to the inspection. Deadline - no later than 30 days from the end date of the relevant period. At the same time, regions may not establish reporting periods (Article 379 of the Tax Code of the Russian Federation).

The reporting period codes for liquidation or reorganization are different (51, 47 and 48 for the 1st quarter, 2nd quarter (half year) and 3rd quarter (9 months), respectively).

Deadlines for submitting advance calculations for corporate property tax

Failure to meet deadlines for submitting property tax returns for 2017: sanctions

Failure to submit a return on time may result in fines. The amount of the fine is regulated by paragraph 1 of Article 119 of the Tax Code of the Russian Federation. According to this provision, failure to submit a declaration within the legal deadline will result in a fine in the amount of 5% of the unpaid amount of property tax.

The fine is charged for each full or partial month from the date established for reporting. By law, the fine cannot exceed 30% of the unpaid tax amount. But it cannot be less than 1000 rubles.

Thus, the specific amount of the fine depends on the amount of arrears. In this regard, a reasonable question arises.

Will it be possible to avoid a fine if there is no tax arrears, but the deadline for submitting the declaration is overdue?

The Plenum of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 57 dated July 30, 2013, answered this question unequivocally. The fine will have to be paid in any case. The court explained that the absence of a taxpayer's arrears on the declared tax or the amount of tax due does not exempt him from the fine. In this case, the fine is subject to a minimum amount of 1,000 rubles.

In addition to this fine, the director and accountant of the company will also be held liable under Article 15.6 of the Code of Administrative Offenses of the Russian Federation. According to this norm, failure to provide information necessary for tax control entails the imposition of an administrative fine on officials - from 300 to 500 rubles.

Who must comply with the deadline for filing a property tax return?

The obligation to submit declarations is established for all organizations that own property. And both immovable and movable. If a company has at least one fixed asset that is subject to property tax by law, it will be required to report on it.

This also applies to real estate for which the rights have not been registered. The Ministry of Finance pointed out this circumstance in a letter dated November 25, 2015 No. 03-05-04-01/68419. The agency indicated that the acceptance of an asset for accounting as a fixed asset is not linked to the state registration of ownership rights to it.

Real estate objects are taxed from the date they are placed on the organization’s balance sheet as fixed assets. Accordingly, declarations must also be submitted for such objects.

On the other hand, those organizations that do not have fixed assets should not submit any zero declarations. The same Ministry of Finance, in letter dated February 28, 2013 No. 03-02-08/5904, indicated that in the absence of property recognized as an object of taxation, the organization does not have an obligation to submit reports.

Let us remind you that the property tax declaration form was approved by order of the Federal Tax Service dated November 24, 2011 No. ММВ-7-11/895. The form consists of a title page and three sections.

Organizations with more than 100 employees report electronically. All other enterprises are on paper.

Where to file a property tax return for 2017

Organizations are required to submit declarations at their location, at the location of each separate division that has a separate balance sheet, as well as at the location of each property.

The procedure for filling out a tax return for the property tax of organizations, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895, requires reporting on all objects, depending on the type of object and the place where it is located.

So, the declaration is submitted to the inspection office at the following place:

location of the Russian organization;

registration of a permanent representative office of a foreign organization with the tax authority;

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

location of real estate;

location of property included in the Unified Gas Supply System;

registration of the largest taxpayer.

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Property tax: due date – 2018

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Organizational property tax is levied on movable and immovable property assets of companies. Payers can be not only domestic enterprises, but also foreign organizations (Article 374 of the Tax Code of the Russian Federation). Chapter 30 of the Tax Code regulates, along with the procedure for calculating property tax, the deadlines for submitting reports on it. For calculated tax obligations, business entities must submit a property tax declaration to the Federal Tax Service, as well as quarterly calculations for advance payments (if tax advances are provided for by regional legislation).

Property tax: reporting deadline – 2018

The tax period for property tax is equal to a calendar year, reporting periods are quarterly, half-yearly, and 9 months. The declaration is submitted to the Federal Tax Service based on the results of the tax year, and at the end of the next reporting period, calculations for advance transfers are submitted (clause 1 of Article 386 of the Tax Code of the Russian Federation).

The declaration can be submitted to the department of the Federal Tax Service (clause 1 of Article 386 of the Tax Code of the Russian Federation):

with reference to the location of the company;
by location of one or more separate divisions (provided that these divisions form a balance sheet separately from the parent enterprise);
taking into account the location of the taxable object (each immovable asset separately);
with reference to the territory where the assets forming the UGSS (unified gas supply system) are located.

If the organization is one of the largest companies, the declaration forms are submitted by it at the place where the status of the largest taxpayer is assigned.

The deadlines for submitting tax reports can be adjusted by the laws of the constituent entities of the Russian Federation within the limits established by Chapter 30 of the Tax Code of the Russian Federation, therefore taxpayers need to clarify the deadlines in force in their region.

In paragraph 3 of Art. 386 of the Tax Code of the Russian Federation states that at the end of tax periods, companies should calculate tax liabilities on property assets and transmit information about the accruals made to the regulatory authority by March 30 of the following reporting year.

For the property tax return completed for the past 2017, the deadline for submission in 2018 has already passed; it had to be submitted by March 30. The 2018 declaration must be submitted to the tax authorities no later than April 1, 2019 (since March 30 falls on a Saturday).

The updated sample of the declaration form was approved by order of the Federal Tax Service of the Russian Federation No. ММВ-7-21/271@, dated 03/31/2017.

In relation to settlements for advance transfers, it is necessary to focus on the norms of clause 2 of Art. 386 Tax Code of the Russian Federation. If the regional law provides for the payment of advances on property tax, the deadline for submitting reports, including 2018, falls on the 30th day after the end of the reporting interval:

the calculation of the advance payment for the 1st quarter should have been submitted to the Federal Tax Service no later than May 3, 2018 (the deadline was postponed due to the May Day holiday);
The results of the six months are reflected in the calculations and submitted to the Federal Tax Service by July 30, 2018. inclusive;
calculations for 9 months are submitted to the tax authority no later than October 30, 2018.

The form for calculating advance payments was approved by the same order of the Federal Tax Service as the declaration - No. ММВ-7-21/271@ dated March 31, 2017. In 2017, companies were given the right to fill out calculations of the old type, but for tax liabilities accrued for periods 2018, it is required to submit calculations using a new template.

The deadlines for sending property tax reporting forms to the tax authorities, established by the Tax Code, are adjusted only in two cases:

amendments have been made to the Tax Code;
the last day for preparing and sending a declaration or advance payment coincided with a non-working day (weekend or public holiday).

The established deadlines are the same for all business entities, regardless of how they determine the tax base (based on the cadastral or average annual value of taxable property). Delay threatens the company with a fine in the amount of 5-30% of the amount of tax unpaid according to the declaration, but not less than 1000 rubles. (Article 119 of the Tax Code of the Russian Federation). Officials are punished with a fine of 300 to 500 rubles. (Article 15.5 of the Code of Administrative Offenses of the Russian Federation).

Property tax return for the 4th quarter of 2017: deadlines for submission

What is the deadline to submit a property tax return for the 4th quarter of 2017? By what date should the annual report be submitted to the Federal Tax Service? We will provide the exact deadlines for submitting the property declaration.

Who should account for the property?

All organizations paying property tax must also submit a declaration for this tax. The declaration must be submitted based on the results of the tax period – 2017. In this way, it is more correct to call the submission of the declaration not for the 4th quarter of 2017, but for the entire 2017. This will comply with the norms of the Tax Code of the Russian Federation on property taxes.

If in 2017 the organization did not have fixed assets (taxable objects) on its balance sheet that are subject to property tax, then it is not required to submit declarations for the 4th quarter of 2017. They also do not submit property tax returns and individual entrepreneurs. They do not pay corporate property tax.

Use the new property declaration form

In 2017, a new property tax declaration form was approved. It is required to be filled out as part of the declaration for the 4th quarter of 2017 (or rather, the annual declaration). The amendments are provided for by Order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/271).

The new declaration form, approved by Order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/271@, additionally includes Section 2.1 “Information on real estate objects taxed at the average annual cost.” It is required to be submitted by all taxpayers who submit a property declaration for the 4th quarter of 2017 using the new form.

Download the new property tax declaration form for the 4th quarter of 2017.

When to report for the 4th quarter of 2017

The deadline for submitting the property tax return for the 4th quarter of 2017 is March 30, 2018 (Clause 2 of Article 386 of the Tax Code of the Russian Federation).

Please note that if the last day of the deadline falls on a weekend, then reports can be submitted on the next working day (clause 7 of Article 6.1 of the Tax Code of the Russian Federation). However, the deadline for submitting the property tax return for the 4th quarter of 2017 has not been moved, since March 30, 2018 is Friday.

If you miss the deadline for submitting the declaration for the 4th quarter of 2018

If an organization violates the deadline for submitting a property tax return for the 4th quarter of 2017, then it faces a fine under Article 119 of the Tax Code of the Russian Federation: 5 percent of the unpaid amount for each month of delay (full and incomplete). In this case, the minimum fine is 1000 rubles, the maximum is 30 percent.