Organizational property tax. New calculations for property tax can already be applied Property tax based on residual value

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. By the same legal document the calculation of advance payments, the procedure for drawing up reports and the format of electronic submission were approved. 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 based on the results calendar year those legal entities that have the corresponding objects of taxation (clause 1 of Article 373 of the Tax Code). At the same time, what kind of property falls under taxation is given in the stat. 374. For Russians 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.

Pay attention! Land is not taken into account for taxation water resources and other objects according to clause 4 of stat. 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, the reporting periods are quarters 1, 2, 3. 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 being classified as the largest (Article 83 of the Tax Code).

Pay attention! 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.

Pay attention! 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?

Updated form annual reports should be applied starting with the submission of the declaration for 2017. Accordingly, a new advance payment 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.

Pay attention! Property tax individuals 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 03/31/17. These are indicated here general requirements to filling out the information and the algorithm for forming individual sections; string 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 formed “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, and not property, provided that the object is classified into 1 or 2 depreciation groups 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 as the billing month, but maximum size sanctions should not exceed 30% of the designated 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.

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Property tax is mandatory for organizations on OSNO that have fixed assets on their balance sheet, as well as for “simplifiers” and “imposed” whose property is included in the list of Art. 374 Tax Code of the Russian Federation. The tax period for property tax is 1 year. Advance tax payments are made every quarter. Reporting periods depend on the tax base. For the average annual cost, these are the first quarter, six months and nine months. For the cadastral - the first, second and third quarter. In this article we will talk about tax calculation in 2019.

Tax rate for property tax for legal entities

Deadlines for paying property taxes in 2019

There are no exact payment deadlines in federal legislation. The regions decide for themselves when to pay your property tax (Article 383 of the Tax Code of the Russian Federation). The payment can be transferred at the end of the year at a time, if the entity does not provide for advance payments. As a rule, deadline payment of advance tax and submission of calculations - the 30th day of the month following the reporting quarter. But check the current deadline in your region.

Calculation for the first quarter - April 30, 2019;
Calculation for 6 months - July 30, 2019;
Calculation for 9 months - October 30, 2019.

Four quarters of 2019 constitute the tax period for property taxes. Therefore, for the 4th quarter you need to submit a declaration within the deadlines established by the legislation of the subject, but no later than March 30, 2020.

Real estate tax based on cadastral value

For some real estate organizations, owners pay tax not from the average annual value, but from the cadastral value.

The cadastral value includes:

administrative business centers with premises;
various shopping centers along with the premises;
non-residential premises for offices, shops, catering and household needs (including those in which these types of activities are already carried out). An exception is premises in which less than 20% of the total area is used for the above needs;
housing that is not taken into account on the balance sheet as a fixed asset (for example, a company sells houses in a cottage community);
real estate of foreign organizations that do not have special representative offices in Russia.

There are four reasons for recalculating the cadastral value:

Error in determining the cost;
Decision of a court or dispute resolution commission;
Change in quantitative or quality characteristics object;
Establishment of the market value of an object by a court or commission decision.

Administrative business centers, shopping centers and non-residential premises used for offices, retail outlets, catering and consumer services must be included in a special list (clause 7 of Article 378.2 of the Tax Code of the Russian Federation). It must be published no later than the 1st day of the next tax period in official sources in your region. If your property is not on the list, calculate the tax at the average annual value.

The issue of real estate, which is not part of fixed assets, is considered separately. If the legislation of the subject for this type of real estate does not provide for any special features regarding its taxation, then there is no need to pay property tax on it (letter of the Ministry of Finance dated January 26, 2016 No. 03-05-05-01/2969).

Movable property tax

From January 1, 2019, the tax on movable property was abolished for organizations on the OSN (Federal Law dated August 3, 2018 No. 302-FZ). Even if the region has not confirmed the right to the benefit. Check what movable property you have on your balance sheet and do not pay tax on it from the beginning of 2019.

Easily pay taxes and submit reports online through Kontur.Accounting

Property tax in 2019

Advances on property tax

Every quarter, advances for this tax must be paid by all organizations that have taxable movable and immovable property on their balance sheets. The value of the property in this case does not matter; the tax base is important. Advances are calculated based on the average annual cost or cost according to the cadastre. Let's try to calculate the advance based on data on the average annual cost. We calculate the average value of property per year. This will be the advance tax base.

Average cost= (Sum of residual values at the beginning of months + Sum of final values of property for these months and the month after / (number of months in the reporting period + 1). Residual value is calculated taking into account depreciation.

Example 1. Romashka LLC had depreciable property worth 100,000 rubles at the beginning of the year. Monthly depreciation is 5,000 rubles. Accordingly, each month the residual value decreased by this amount. By July 2019, it had dropped to 70,000 rubles.

Tax base = (100,000 + 95,000 + 90,000 + 85,000 + 80,000 + 75,000 + 70,000) / 7 = 85,000 rubles.

Advance for the 2nd quarter = (Tax base × Tax rate) / 4 = (85,000 × 2.2%) / 4 = 467.5 rubles.

Let's calculate the advance on property tax for the 3rd quarter of 2019 for a company with several taxable objects. In this case, for the calculation you need to specify tax base based on the average residual value for the year.

Example 2. LLC "Lutik" has two objects with a residual value at the beginning of the year of 100 and 300 thousand rubles. The depreciation of these objects is 5,000 and 10,000 per month, respectively.

Tax base = ((100,000 + 300,000) + (95,000 + 290,000) + (90,000 + 280,000) + (85,000 + 270,000) + (80,000 + 260,000) + (75,000 + 250,000 ) + (70,000 + 240,000) + (65,000 + 250,000) + (60,000 + 240,000) + (55,000 + 230,000))/ 10 = 276,000 rubles

Advance for the 3rd quarter = (276,000 × 2.2%) / 4 = 1,518 rubles.

We calculate the advance on property tax for the 2nd quarter of 2019 based on the cadastral value.

The formula for calculation is simple: Advance = Cadastral value × Tax rate / 4. The calculation is simplified by the fact that the cadastral value is described in the state real estate cadastre. You can find it out in a special service by entering the cadastral number or address of the object.

Example 3. The cadastral value of the property of Vasilek LLC is 1,162,000 rubles.

Advance for the 3rd quarter = (1,162,000 × 2.2%) / 4 = 6,391 rubles.

After making advance payments, you need to place the information without errors in the advance calculation and send it to the tax office.

Property tax for 2019

Legal entities calculate property tax independently. To calculate the property tax for the year, you need to reduce the payment by the advances transferred during the year. The tax base is calculated as the sum of the residual value of each object on the first day of the month and the last day of the billing period (December 31).

Example 4. Since the beginning of the year, Gladiolus LLC has depreciable property worth 1,165,000 rubles. Monthly depreciation is 8,000 rubles. Consequently, the residual value of the property decreases by 8,000 rubles every month.

Residual value:

January 1—RUB 1,165,000

February 1 - 1,157,000 rubles

March 1 — 1,149,000 rubles

April 1 — 1,141,000 rubles

May 1 — 1,133,000 rubles

June 1 — 1,125,000 rubles

July 1 — 1,117,000 rubles

August 1 - 1,109,000 rubles

September 1 - 1,101,000 rubles

October 1 — 1,093,000 rubles

November 1 — 1,085,000 rubles

December 1 — 1,077,000 rubles

December 31 — 1,069,000 rubles

Advance payment for 1st quarter

Tax base = (1,165,000 + 1,157,000 + 1,149,000 + 1,141,000) / 4 = 1,153,000 rubles

Advance payment = 1,153,000 × 2.2% / 4 = 6,341.5 rubles

Advance payment for 6 months

Tax base = (1 165,000 + 1,157,000 + 1,149,000 + 1,141,000 + 1,133,000 + 1,125,000 + 1,117,000) / 7 = 1,141,000 rubles

Advance payment = 1,141,000 × 2.2% / 4 = 6,275.5 rubles

Advance payment for 9 months

Tax base = (1165,000 + 1,157,000 +... + 1,093,000) / 10 = 1,129,000 rubles

Advance payment = 1,129,000 × 2.2% / 4 = 6,209.5 rubles

Tax payment for the year

Tax base = (1,165,000 +... + 1,069,000) / 13 = 1,117,000 rubles

Tax payment for the year = 1,117,000 × 2.2% - (6,341.5 + 6,275.5+ 6,209.5) = 5,747.5 rubles

Pay property taxes and submit calculations and declarations via the Internet using the online service. Get rid of routine, pay taxes and benefit from the support of our service experts. The first month of work is free. — 14 days free work and sending reports.

For property tax.

Note: if an organization does not have property subject to the specified tax, it does not have to submit advance payments and year-end declarations, nor does it have to pay tax.

In addition to settling advance payments, organizations must annually submit a property tax return.

Calculation form for advance payment of property tax in 2017

Calculation form for advance payment of property tax, valid in 2017 (download form).

Note: the form for calculating the advance payment in 2017, the procedure for filling it out and the format for submitting it electronically, approved by Order of the Federal Tax Service of Russia dated November 24, 2011 N ММВ-7-11/895).

Sample of filling out calculation for advance payment of property tax in 2017

Calculation of advance payment for corporate property tax in 2017 (filling sample).

Deadline for payment of advances in 2017

The reporting period for property tax is first quarter, half year And 9 months.

For property for which the base is calculated from the cadastral value, reporting periods are recognized first, second And third quarters.

The calculation of the advance payment for property tax is submitted based on the results of each quarter (six months and 9 months) within 30 days from the end of the reporting period.

Note: if the last day of payment falls on a holiday or weekend, it is postponed to the next working day.

Calculation of advance payments in 2017 must be submitted:

For 1 quarter - before May 02, 2017;
For half a year (2nd quarter) – up to July 31, 2017;
9 months (3rd quarter) – up to October 31, 2017.

Fine for late submission of reports is 200 rubles. Moreover, it does not matter whether the tax has been paid before submitting the calculation.

Methods for submitting calculations for property tax advances

Organizations must submit payments for advances:

To the Federal Tax Service at the place of your registration;
To the Federal Tax Service at the location of each separate division;
To the Federal Tax Service at the location of the real estate, if it is located separately from the parent organization and separate divisions.

Note: if an organization is the largest taxpayer, it must report at its place of registration.

Calculation of the advance payment for property tax 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 payment in the event of disputes will serve as confirmation of the timely delivery of the document;
By mail in a valuable letter with a list of the contents. Confirmation of sending the calculation in this case will be a list of the attachment (indicating the sent calculation) and a receipt with the date of sending;
In electronic form via TKS (through electronic document management operators).

Note: to submit a settlement 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, when submitting reports on paper, some Federal Tax Service Inspectors may require:

Attach the calculation file in electronic form on a floppy disk or flash drive;
Print a special barcode on the calculation 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 payment. If this happens, the fact of refusal to accept can be contested with a higher tax authority (especially if the refusal resulted in missing the deadline for submitting the document and additional penalties being assessed).

The absence of a two-dimensional barcode, as well as incorrect indication of the OKTMO code (if there are no other comments and the calculation (declaration) complies with the established form) cannot be reasons for refusal to accept the calculation (declaration) (this is directly stated in the Letter of the Ministry of Finance of the Russian Federation dated April 18 2014 No. PA-4-6/7440.

How to fill out an advance payment calculation for property taxes

You can download the official instructions for filling out advance payment calculations from this link.

Basic rules for filling out advance calculations

Filling out calculations for property tax advances through special services

Tax calculations for property tax advances can also be completed using:

Paid Internet services (“My Business”, “B.Kontur”, etc.);
Specialized accounting companies.

Organizational property tax - advance payments for it must be made at the end of each reporting period, unless the region has decided that advances are not paid. Who is required to submit estimates and pay advances on property? How to correctly calculate the advance payment? How to fill out the calculation for the 3rd quarter of 2018 without errors? Where can I download the form and sample form for free? We will consider the answers to these and other questions in the material below.

What regulates the issue of filing reports regarding advances on property?

The rules for calculating and paying property tax for legal entities largely depend on decisions made in the regions. So, for example, a region might set:

their tax rates (but not higher than the values given in the Tax Code of the Russian Federation), defining them as different in relation to categories of payers or types of property (clause 2 of Article 380 of the Tax Code of the Russian Federation);
your list of benefits, supplementing them with those grounds for non-payment of tax that are in Art. 381 Tax Code of the Russian Federation;
the procedure for calculating and paying tax without advance transfers both in general for the region and for payers of certain categories (clause 3 of Article 379, clause 6 of Article 382 of the Tax Code of the Russian Federation);
their deadlines for paying both the tax and advances on it (clause 1 of Article 383 of the Tax Code of the Russian Federation).

Read more about what may serve as a basis for exemption from payments on property. “Who is exempt from paying property taxes?” .

Attention! As of January 1, 2019, property tax on movable property has been abolished. See details. We talked about how to correctly classify property as movable or immovable in this material.

If the legislative act of the region on property tax does not contain information about the refusal of advances, then advances must be paid (clause 2 of Article 383 of the Tax Code of the Russian Federation). To calculate and pay them, the tax period (year) is divided into reporting intervals, which, depending on the base for calculating the tax, are determined in one of 2 ways (clause 2 of Article 379 of the Tax Code of the Russian Federation):

quarterly on an accrual basis when calculated from the average cost;
as a quarter, if the payment is calculated from the cadastral value.

Since the end of each reporting period coincides in time for both methods, reporting on advances is submitted to the Federal Tax Service on a quarterly basis (clause 1 of Article 386 of the Tax Code of the Russian Federation). The deadline for sending such reports to the Federal Tax Service is set uniform for the entire territory of Russia and corresponds to the 30th day of the month occurring after the end of the next reporting period (clause 2 of Article 386 of the Tax Code of the Russian Federation).

How to calculate the amount of advance payment for corporate property tax in 2018

Regardless of which of the values serves as the basis for calculating the tax, the calculation of the advance for the reporting period is carried out according to the same algorithm: as ¼ of the product tax base on the bet (clause 4 of article 382, clause 13 of article 378.2 of the Tax Code of the Russian Federation). But the rates may be different, and the tax base itself will be calculated differently:

at the average cost - as a result of dividing the result of adding all values of the residual value (it will not include objects taxed from the cadastral value) on the 1st day of each month of the reporting period and on the 1st day of the month coming after the end of this period, by the number of months in the reporting period plus 1 (clause 4 of Article 376 of the Tax Code of the Russian Federation);
for cadastral value - as its value valid for January 1 of the accounting year (subclause 1, clause 12, article 378.2 of the Tax Code of the Russian Federation), and for newly formed objects - as the value determined on the date of its entry into the cadastre (clause 10, art. 378.2 of the Tax Code of the Russian Federation).

For more information on how advances are calculated based on the average cost, see the article “What is the procedure for calculating corporate property tax?” .

If the payer turns out to be the owner of property that has a cadastre value as a base during an incomplete reporting period, then the ownership coefficient will be included in the calculation, which is the ratio of the number of full months of ownership to total number months in the reporting period (clause 5 of Article 382 of the Tax Code of the Russian Federation).

A month with the right of ownership arising before the 15th or lost after the 15th is considered complete.

The tax calculated from the cadastral database includes real estate objects included in the list given in clause 1 of Art. 378.2 of the Tax Code of the Russian Federation, and parts of these objects. A subject list of such real estate is published in each region after the results of the cadastral valuation are approved and the law on taxation from the cadastral base is adopted. All owners of the relevant property, including those working in special regimes, have the obligation to pay tax calculated from such a base.

The rates for calculating the tax will be taken in the values adopted by regional law. You can find out the property tax rate established in the region on the Federal Tax Service website.

If the values of the rates are not determined by the region, then you should focus on their maximum value given in Art. 380 Tax Code of the Russian Federation:

2.2% - based on the average cost;
2% - for calculations from the cadastral database.

For some types of objects, special rate limits are established, which change their value from year to year. In 2018 their value is as follows:

1.9% - for mainline pipelines, energy transmission lines and structures that constitute integral technological parts of these facilities (clause 3 of Article 380 of the Tax Code of the Russian Federation);
1.3% - according to railway tracks general use and structures that constitute their integral technological parts (clause 3.2 of Article 380 of the Tax Code of the Russian Federation).

When determining the amount of the advance payment for each of the tax bases, the payer has the right to take into account in this calculation the benefits granted to him by the Tax Code of the Russian Federation regarding the application of a zero rate or exemption from taxation (clause 3.1 of Article 380, Article 381), as well as the law of the region. If an object is located in two or more regions, then the legislation of the corresponding region will apply to each share of its value falling within a certain region.

For information on where it is possible to obtain information on cadastral value, read the material .

located at the location (registration) of a Russian legal entity or permanent representative office of a foreign legal entity;
present in a separate division of a legal entity that has a dedicated balance sheet;
located in a place different from the location (registration) of a legal entity or its separate division with a dedicated balance sheet, if we are talking about real estate;
belonging to those forming a unified gas supply system;
having a different basis for calculation (residual or cadastral);
taxed at different rates.

Attention! From January 1, 2019, the rules for calculating property tax when the cadastral value of real estate changes. See details.

Form for calculating advance payment of corporate property tax

For the report on advances, not only a single deadline is established, but also a single form of calculation. Order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/271@, which entered into force on June 13, 2017, approved the property tax declaration form, which is used starting from the 2017 tax period.

You can download the declaration form approved by Order No. ММВ-7-21/271@ on our website.

Also, by order No. ММВ-7-21/271@ the calculation of the advance tax payment was approved. The form for calculating an advance payment for property tax can be downloaded here.

For the declaration approved by No. MMV-7-21/271@, the Federal Tax Service of the Russian Federation, by letter dated May 25, 2017 No. BS-4-21/9902@, issued control ratios for verification. You can get acquainted with them in the article “Control ratios for property tax 2017” .

The calculation form consists of:

from the title page standard for tax reporting forms;
section 1, reflecting the total amounts accrued for the period of advances with a breakdown of their amounts by OKTMO;
section 2, in which taxpayers (including foreign organizations operating through a permanent establishment) determine the tax base and calculate tax amounts;
section 2.1, which provides information about real estate objects taxed at the average annual value;

How to indicate OS codes from the old OKOF in section 2.1, read.

Section 3, reserved for the calculation of advance payments from the cadastral value, which contains lines to reflect information about the object from the cadastre (number and value), as well as fields to reflect the procedure for calculating the amounts payable.

Russian legal entities and foreign organizations operating through a permanent representative office fill out all of the listed sections if they have the appropriate data for this. For real estate owned by a foreign legal entity and not related to its activities through a permanent establishment, sections 2 and 2.1 are not drawn up. The main sections (2, 2,1 and 3) are formed in the required number of sheets for each OKTMO related to one Federal Tax Service.

Rules for preparing a report on advances on property

The calculation rules require that it be submitted at the place of registration:

Russian legal entity;
permanent representative office of a foreign legal entity;
each separate division of a Russian legal entity allocated to a separate balance sheet;
real estate;
property forming part of a unified gas supply system;
the largest taxpayer.

For each of these places, the taxpayer will indicate in the report the checkpoint with which the corresponding object is registered with the Federal Tax Service that accepts the payment.

The necessary codes (reporting period, place of presentation, type of property, tax benefits) should be taken from the appendices to the calculation procedure.

When using tax benefit established in the region, in the second part of the line reserved for indicating the code of the corresponding benefit, you must provide the details of the norm that introduced this benefit. Specific examples Filling out the lines reserved for indicating data on benefits is given in the text of the calculation rules.

You can check the correctness of the data entered into the calculation using the control ratios developed by the Federal Tax Service of Russia (attachment to letter No. BS-4-21/9902@ dated May 25, 2017).

Deadlines for submitting advance payments for the property of organizations and deadlines for paying advances

The deadlines for submitting calculations of advances on property in 2018 are subject to general rules:

compliance of the deadline for submission of this report with the day established in the Tax Code of the Russian Federation;
transfer of the deadline that falls on a weekend to the weekday following this weekend (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

According to these rules, the deadline for filing an advance calculation of corporate property tax for the 3rd quarter of 2018 is October 30, 2018.

In contrast to the deadlines for reporting advances, which the Tax Code of the Russian Federation establishes as uniform for the entire territory of Russia, the deadlines for paying advances on property (as well as the deadlines for paying the tax itself) are determined by the regions (clause 1 of Article 383 of the Tax Code of the Russian Federation). Because of this, the terms for paying advances by region can be very different.

Results

Calculation of advances on property tax of legal entities must be submitted to the Federal Tax Service if the region has not decided to waive reporting periods. The advance amount is determined using the same special algorithm. The main component in this algorithm is the taxable base, which, depending on the type of property, is determined by its either average residual or cadastral value. Tax rates and benefits may vary for regions.

The deadline for submitting a report on advances, its form and the rules for filling out this form are the same for the entire territory of Russia. The calculation of advance payments is made directly in the reporting form, which can be quite voluminous due to the need to break down the data into different indicators. Depending on the ownership, type and location of the property, it may be necessary to submit reports on advances to several tax authorities.