Filling out a property tax return. Nuances of filling out a property tax return General requirements for filling out

Property tax is a regional tax. The authorities of the constituent entities of the Russian Federation determine the tax rate (within the limits established by Chapter 30 of the Tax Code of the Russian Federation), the procedure and terms of payment. Also, subjects of the Russian Federation may establish specifics for determining the base, benefits, grounds and procedure for their application.

Completing this declaration in 2018 depends on the decision made in the constituent entity of the Russian Federation. Let's consider the procedure for filling out this declaration.

Regulatory regulation

Composition of the declaration form

The composition of the reporting depends on the period - reporting or tax:

Filling out the declaration

General filling requirements include:

• indicators are indicated in full rubles
• pages are numbered consecutively, including the title page
• You can't correct mistakes with a proofreader
• printing – one-sided
• when filling out by hand - black, purple or blue ink with capital printed characters: one indicator - one field (if there is no indicator - a dash)
• The declaration is submitted to the Federal Tax Service:
  • personally (through a representative)
  • by mail with description
  • in electronic form with electronic signature
• on each page TIN and KPP

Procedure for filling out the title page

The title page is filled out, except for the section “To be completed by an employee of the tax authority” and indicates:

• corresponding tax identification number and checkpoint
• correction number (in the initial submission it is set to “0–”).
• tax period (codes are in Appendix No. 1 to the Procedure)
• reporting year
• Federal Tax Service code
• name of the organization in accordance with the constituent documents
• taxpayer's telephone number (in full with the country code, locality code without signs or spaces)
• number of declaration pages
• number of sheets of supporting documents
• The section “I confirm the accuracy and completeness of the information” is completely filled out

Procedure for filling out Section 1

Section 1 reflects the amount of tax payable. Each block must indicate:

1. line 010 – OKTMO code, for tax payment on line 030 of this block
2. 020 – KBK (for the amount from line 030)
3. 030 – tax amount (tax difference for the tax period in advance payments)
4. 040 – tax amount to be reduced (tax difference for the tax period by advance payments)

Procedure for filling out Section 2

Section 2 is completed by all organizations operating in the Russian Federation. When filling out Section 2 the following is reflected:

• 001 – code of the type of property according to Appendix 5 of the order
• 010 – code OKTMO
• lines 020 – 140 in columns 3 – 4 – residual value of fixed assets:
  • Column 3 – residual value for tax purposes:
  • Column 4 – residual value of property with benefits included in Column 3
• 141 in columns 3 – 4 – residual value of property as of December 31
• 150 – average annual cost, equal to the sum of lines with codes 020 – 140 in column 3 and divided by 13
• 160 – composite indicator:
  • in part 1 - tax benefit code according to Appendix 6 to the procedure
  • in part 2 - the law of the subject of the Russian Federation, as a basis for benefits
• 170 – average annual cost of non-taxable: the sum of lines 020 – 140 in column 4 and divided by 13
• 180 – when specifying code 02 on line 001
• 190 – tax base:
  • (150 – 170) * 180
  • 150 – 170 (Section 2)
• 200 - filled in when the law of a constituent entity of the Russian Federation establishes when the rate is lowered, it is reflected:
  • in part 1 – benefit code 2012400
  • in part 2 - data from the law of the subject of the Russian Federation, as the basis for the benefit
• 210 – rate according to the law of the subject of the Russian Federation for the relevant property
• 220 – tax amount:
  • if section 2 indicates code 09, then (190 * 210 * 215) / 100
  • if section 2 contains codes other than 09, then (190 * 210) / 100
• 230 – amount of advances for reporting periods
• lines 240 and 250 – if the subject of the Russian Federation has benefits
• 240 – composite indicator:
  • in part 1 – benefit code 2012500
  • in part 2 - data from the law of the constituent entity of the Russian Federation
• 250 – benefit amount reducing the amount
• 260 – the amount of tax paid outside the Russian Federation in accordance with the legislation of another country on property located on foreign territory
• 270 – residual value as of December 31

Procedure for filling out section 2.1

Section 2.1 is filled out by organizations, the tax base is calculated as the average annual cost. In blocks of lines 010 – 050 the following is reflected:

• 010 – cadastral number (if available) of the property
• 020 – conditional number (if available) according to the Unified State Register of Real Estate
• 030 – inventory number is filled in if there is no information on m 010 or 020
• 040 – object code in accordance with OKOF
• 050 – residual value as of December 31

When an object is disposed of (liquidation of an organization) before the end of the tax period, section 2.1 is not completed in relation to the disposed object.

Procedure for filling out Section 3

Section 3 is completed:

1. organizations whose property tax base is cadastral value
2. foreign organizations in relation to the property of organizations not operating in the Russian Federation through representative offices
3. foreign organizations in relation to property not related to the activities of foreign organizations in the Russian Federation through representative offices

When filling out Section 3, indicate:

• 001 – property type code according to Appendix 5
• 010 – code OKTMO
• 014 – cadastral number of the building
• 015 – cadastral number of the premises (if cadastral registration has been carried out)
• 020, if the cadastral value is determined, it is indicated for the corresponding property:
• 025 – non-taxable cadastral value of the property
• 020, if the cadastral value is not determined, the cadastral value is calculated from the share of the premises in the total area indicated on line 035, including:
• 025 – non-taxable cadastral value of the object
• 030 when the object is in common (shared or joint) ownership, the taxpayer’s share in the right to the object is reflected
• 035, filled in if the cadastral value is not determined, but there is a cadastral value of the building, the share of the cadastral value is reflected
• 040 indicates:
  • in the first part - the benefit code according to Appendix 6 (if the benefit is established by a subject of the Russian Federation, code 2012400 and 2012500, 040 is not filled in)
  • the second part of the indicator - if the first part of the benefit code 2012000 reflects the data of the law of the subject of the Russian Federation
• 050 – share of the cadastral value of property on the territory of a constituent entity of the Russian Federation
• 060 – tax base for the object, calculated as:
  • (020 – 025) * (030 – 050) (for property in the territories of different constituent entities of the Russian Federation)
  • (020 – 025) * 030 (in other cases)
• 070 if there is a benefit - rate reduction:
  • benefit code 2012400
  • data from the law of the subject of the Russian Federation
• 080 – rate established by the subject of the Russian Federation
• 090 when a foreign organization acquires (terminates) ownership of an item of property - a coefficient calculated as: the number of full months of ownership divided by the number of months in the tax period
• 100 – tax amount:
  • (060 * 080 * 090) / 100 – when changing ownership of an object
  • (060 * 080) / 100 – in other cases
• 110 – amount of advances
• lines 120 and 130 – when benefits are established by law of a constituent entity of the Russian Federation
• 120 is indicated:
  • benefit code 2012500
  • data from the law of the subject of the Russian Federation
• 130 – benefit amount

Error when submitting reports

For organizations that calculate by average annual cost, the reporting periods are 1st quarter, half a year and 9 months, if according to the cadastre - 1st, 2nd and 3rd quarters. The tax period is one year, regardless of the base value for tax calculation.

The advance payment calculation is submitted to the Federal Tax Service within 30 calendar days from the end of the reporting period. One year – until March 30 of the following year. Thus, the calculation for the third quarter (9 months) is due by October 30, 2018, for the year – by April 1, 2018.

Please answer the question about filling out the tax return for corporate property tax for 2013: Section 2 line code 141 (“including real estate”) here indicate the residual value of real estate that is registered with the Federal Reserve System. Including water supply networks registered with the Federal Reserve System that have the status of linearly extended objects. That is, all objects for which ownership rights have been obtained from the Federal Russian Federation

on line with code 141 in columns 3 the residual value of real estate at the end of the year is indicated. Ownership of real estate is registered with the territorial department of the Federal Registration Service of Cadastre and Cartography (Rosreestr). Accordingly, line code 141 in column 3 of the property tax declaration reflects the residual value of the property, the right to which is registered in Rosreestr.

The rationale for this position is given below in the materials of the Glavbukh System, commercial version.

If the regional law defines administrative, business and shopping centers, as well as non-residential premises used in business as real estate objects, the tax base for which is determined as the cadastral value, then in the future a return to calculating property tax based on the average annual (average) value in relation to these objects will not be possible.

Such rules are established by articles and 378.2 of the Tax Code of the Russian Federation. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated November 29, 2013 No. 03-05-07-08/51796 and the Federal Tax Service of Russia dated October 31, 2013 No. BS-4-11/19535.

In some regions, the procedure for determining the tax base based on the cadastral value of property came into force on January 1, 2014. For example, in the capital it is established by Moscow Law No. 64 dated November 5, 2003, and in the Moscow region by Moscow Region Law No. 150/2003-OZ dated November 21, 2003. The list of objects for which property tax in 2014 must be calculated based on the cadastral value was approved in Moscow by Moscow government decree No. 772-PP dated November 29, 2013.

Determining the average value of property

When calculating the average value of property for the reporting period, use the formula:

When calculating the average annual value of property for the tax period, use the formula:

Determine the residual value of the property using the formula:

Determine the residual value of the property using accounting data.

When determining the residual value of fixed assets at the end of the year, take into account transactions that influence the formation of this indicator and are reflected in accounting during December 31.

Determination of the cadastral value of property

Regional laws that introduce such a procedure can be adopted only if the results of the cadastral valuation of all real estate objects that fall under the new rules for determining the tax base are approved in the constituent entity of the Russian Federation (clause 2 of Article 378.2 of the Tax Code of the Russian Federation). Consequently, if the law has come into force, the data necessary for calculating the tax must be published on the official websites of the governments (heads of administrations, governors, authorized departments) of the constituent entities of the Russian Federation. For example, in the Moscow region, the results of the cadastral valuation of real estate were approved by order of the Ministry of Property of the Moscow Region dated November 28, 2013 No. 1499 and posted on the website of this department.

In addition, you can find out the cadastral value of a property on the Rosreestr website (www.rosreestr.ru) in the section “Reference information on real estate in o№li№e mode”. This electronic service allows you to search by three parameters: cadastral number of the object, conditional number or address.

Elena Popova,
State Advisor to the Tax Service of the Russian Federation, 1st rank

And immovable), which is included on the balance sheet as part of fixed assets (Article 374 of the Tax Code of the Russian Federation). From January 2019, movable property will be excluded from the list of taxable property, which will only include fixed assets represented by real estate (Article 2 of Law No. 302-FZ dated August 3, 2018).

Property tax declaration: sample

The deadline for submitting the annual report is established by the Tax Code in Art. 386 – the deadline for submitting the document is March 30. The declaration is sent to the Federal Tax Service once a year after the end of the tax period.

The procedure for filling out the report is given in Appendix No. 1 to the order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/271@. The appendices to the Filling Out Procedure contain all the codes necessary for completing the declaration. The composition of the declaration includes:

Title page;

Section 1, reflecting the generalized amount of tax liability;

Section 2 – calculation of the tax base and tax amount (based on the average annual value of property);

Section 2.1, which provides information on taxable objects (data is entered on assets on which tax is calculated based on the average annual value);

Section 3 - it calculates property tax based on the cadastral valuation.

Filling out a property tax return

In empty fields of the report, dashes are inserted. When entering data manually, the use of multi-colored ink is not allowed; all cost indicators are given in full rubles without kopecks. The header of the report contains the INN and KPP numbers of the enterprise, which are duplicated on each page; a mandatory element is continuous numbering of the sheets. All text lines must be filled in capital block letters.

Title page

What information should be reflected on the title page:

correction number (if the report is primary, then “0”);

code designation of the tax period (34 – annual interval, 50 – reporting period of the reorganized structure);

reporting year;

code of the Federal Tax Service department to which the document is submitted;

code by place of registration (213 – the largest taxpayers, code 215 is used by successors with the status of the largest taxpayer, 216 – by successors from among the largest taxpayers, 214 – by ordinary legal entities, etc.);

Company name;

for reorganized companies, the form of reorganization and company registration codes are indicated;

contact details, number of sheets in the report and attachments;

who submits the report - the taxpayer (manager) or his representative (in this case, the details of the power of attorney must also be entered).

Section 2

At the next stage, Section 2 is drawn up. There may be several such sheets, for example, if the calculation is filled out separately for property taxed at the location of the company and for assets located outside the location (clause 5.2 of the Filling Out Procedure).

The page header (line 001) indicates the property type code (the list of codes is given in Appendix No. 5 to the Filling Out Procedure). On line 010, enter the OKTMO code linked to the place of tax payment. Lines 020-140 indicate the amount of the residual value of taxable property as of the beginning of each month of the year and as of December 31 of the reporting year, the value of preferential assets is separately highlighted.

Calculations begin with line 150 - it provides data on the average annual value of property (the sum of the indicators on lines 020-140 is divided by 13). If an enterprise has property tax benefits, they are indicated by codes in line 160 (codes in Appendix No. 6 to the Filling Out Procedure).

In field 170 the average annual value of non-taxable property is highlighted. Line 180 is not filled in by all taxpayers, but only by those who indicated property type code 02 in line 001.

Line 190 records the estimated tax base. It is displayed according to the following scheme:

the difference between the average annual value of assets subject to taxation and those exempt from tax is determined (line 150 value – line 170 indicator);

the result of the previous calculations is multiplied with the value of column 180 (if it is filled in, if there is a dash in it, the difference in costs from the previous step is taken as a basis).

Line 210 of the property tax return reflects the tax rate in force in the region for the corresponding type of property. If the enterprise has benefits in relation to the asset in question, expressed in a reduction in the rate, a reduced value is entered in line 210, on which calculations must be made. Line 215 is filled in only for railway tracks (Kzh coefficient). The rules for determining KZD are fixed in paragraph 2 of Art. 385 Tax Code of the Russian Federation.

Line 220 displays the amount of tax liability for the year:

the tax base (column 190) is multiplied with the tax rate (page 210 of the property tax declaration) and the Kzh coefficient (if it is indicated in column 215);

the result obtained is divided by 100.

For example, if column 190 indicates the amount of 1,963,577 rubles, and line 210 indicates a rate of 2.2%, then the tax amount in line 220 will be 43,199 rubles. (1963577 x 2.2 / 100).

The values ​​reflected in columns 240-260 are aimed at adjusting the tax liability downward due to benefits and tax payments made outside the Russian Federation.

Line 270 of the property tax return is intended to record the level of residual value of taxable fixed assets as of the end of the reporting year.

Section 2.1

Section 2.1 indicates the data of all objects taxed at the average annual value (it is based on them that the tax amount in section 2 is formed):

on pages 010, 020 - cadastral or conditional number of the object according to the Unified State Register of Real Estate (if available);

the inventory number of the object on page 030 (its reflection is necessary in the only case - if the asset has neither a cadastral nor a conditional number);

OKOF code on page 040 (indicated in accordance with the “All-Russian Classifier of Fixed Assets”);

Section 3

Section 3 records data on objects from which tax is levied at cadastral value.

The cadastral numbers of the property are given (separate codes for buildings and premises), the size of the cadastral valuation and the amount of the share in ownership, and benefits are indicated (lines 014-050). Based on these parameters, line 060 displays the tax base for the object.

Column 080 indicates the tax rate as a percentage. Next, enter the calculated tax amount in line 100, and advance payments accrued during the year in column 110.

Section 1

The final stage is filling out section 1. It indicates the OKTMO and KBK codes by which the tax is paid.

Line 030 records the calculated amount of tax liabilities for the year minus advance payments. In our example, the tax payable is 9812 rubles. (43199 – 33387).

Line 040 displays the amount that reduces tax liabilities if, as a result of calculating the tax payable, a negative result is obtained. Such indicators should be indicated in section 1, summarized by the corresponding OKTMO and KBK codes.

Let's consider the procedure for filling out and submitting the annual property tax returnfor 2017.

A property tax declaration is submitted to the Federal Tax Service by all property tax payers, i.e. all organizations that have object of taxation, taxable according to balance sheet or by cadastral cost ( clause 1 art. 373 , clause 1 art. 386 Tax Code of the Russian Federation).

Let's consider the procedure for filling out and submitting the annual property tax return for 2017.

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 Ministry of Finance dated February 28, 2013 N 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 form(electronic format), approved by Order of the Federal Tax Service dated November 24, 2011 N ММВ-7-11/895.

One declaration reflects the amount of tax (advance payment), calculated as follows: balance sheet, and from cadastral cost.

New sample form

Since 2017, the Russian Tax Service has updated the sample advance payment form and annual property tax return.

Officially, the new form of reporting on advance payments for property tax has been in effect since June 13, 2017.

However, in letter No. BS-4-21/7139 of the Federal Tax Service dated April 14, 2017, officials explained that it can be applied to advances already for the first quarter of 2017.

What has changed in the new property tax return?

The updated annual reporting form should be used starting with the submission of the 2017 declaration.

Accordingly, a new advance payment must be submitted for the first time in 1 quarter. 2017

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 TIN line 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 value.

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.

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 of 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 return for the year (tax period) must be submitted no later than March 30 of the year following the reporting year ( clause 3 art. 386 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.

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.

At the same time, the official deadlines are given taking into account the current rules for postponing weekends and holidays.

Number of property tax returns

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

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 lines 270 section. 2 will be the same ( Letter Federal Tax Service dated 05/08/2014 N BS-4-11/8871).

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:

RUB 1,845,000 = 1,845,000 rub. - 0 rub.

RUB 1,845,000 x 2.2% = 40,590 rub.

In our example, this value will be:

RUB 31,632 = (RUB 10,742 + RUB 10,544 + RUB 10,346).

By lines 240, and the code and amount of the tax benefit are shown, 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.