Do organizations working on a simplified tax system pay property tax? Do those on the simplified tax pay property taxes? Simplified residents submit a property tax return

Regarding who must pay, there are several pieces of legislation, some of which relate to enterprises that are on a simplified taxation system. This year, taxes are imposed on property, payments for which are calculated based on the cadastral value. In paragraph 1 of article 378 of the tax code These objects include the following:

• Business and administrative centers, as well as all premises located within them;
• Non-residential premises intended for organizing offices, retail facilities, public catering, and so on. In fact, they are also used for these purposes;
• Apartments, residential buildings that belong to legal entities.

In this article

What objects are subject to property tax?

The main list of property for which you will have to pay was given above, but there are some peculiarities here. In particular, in order to classify real estate as a business center, it is necessary that the object meet a number of requirements:

• It must be located on a land plot of the corresponding intended purpose;
• The building was originally built as a facility for trade and the placement of various household or social services of an office or commercial type;
• In total, at least 20% of the total area of ​​the building must be occupied by office premises - this fact is indicated in the cadastral passport of the building and other accompanying technical documentation.

In the legislation, shopping centers are understood as non-residential buildings that are located separately from other buildings and are located on appropriate land plots. In them, according to the documentation, 20% of the space should be allocated for retail space, and this can be confirmed in fact.

There are cases when an object has a cadastral value, fixed accordingly, but there is no assessment of the corresponding premises in which the so-called simplifier carries out his business activities. In this case, a share of the total cadastral value of the property is taken as the tax base, and it is calculated relative to the total area and area of ​​the occupied premises.

What is the property tax rate?

The property tax rate is determined by the local legislative bodies of the subject through the issuance of a specific law. If necessary, they can establish a so-called differentiated rate, depending on the types of real estate and the categories of persons or organizations making the corresponding payments.

The highest rate at which this tax will have to be paid cannot exceed 2% of the cadastral value. Regardless of the subject of the country, this rate is the highest and is enshrined in federal legislation. In new regions of the country - Crimea and Sevastopol, this rate cannot change over the next five years.

Property tax for LLC

LLCs on the simplified tax system have been required to pay property tax since 2015, which is calculated on the basis of information contained in Roskadastre if their value has been previously assessed and a corresponding project has been adopted by the regional or municipal government.

The legal entity that pays property tax under the simplified taxation system must independently calculate its amount. In addition, a corresponding declaration must be submitted for real estate - it must be submitted to the tax office until March 30 of the following reporting year. It can be submitted in person or sent by mail, but it must be done to the inspectorate located at the location of the real estate.

If the legislation provides for advance tax payments, then entrepreneurs will also have to make mandatory payments; in addition, they are required to provide the relevant documents to the inspectorate. They must contain all the necessary calculations and confirmation of payment. The deadline for making an advance tax payment is also determined by regional legislation.

Property tax for individual entrepreneurs

Individual entrepreneurs who are on a simplified tax system are also now obliged to make property tax payments as a result of amendments to the tax code. At the same time, the method of calculating taxes for individual entrepreneurs is no different from LLC.

However, certain features are still provided for entrepreneurs: they do not have to calculate the payment themselves, nor submit reports on it. The tax office independently calculates the amount of tax; moreover, they have a longer deadline for making payments - up to December 1 of the following reporting year.

Who is subject to property tax?

LLC or individual entrepreneur using a simplified taxation system, are subject to property tax in one of the following cases:

• The legislative acts of the subject approved the cadastral valuation of property listed in Article 378 of the Tax Code;
• The regional government has adopted a corresponding law regarding the imposition of property tax on organizations.

It turns out that simplifiers must pay such a tax if the following conditions are met:

• The organization owns or is under the economic control of buildings or premises intended to house offices, trade facilities, or provide various types of services to the population or other organizations;
• Regional authorities conducted a cadastral valuation of property owned by organizations;
• Also, the legislation of the subject of the federation provides for the rules for the calculation and payment of this tax depending on the value according to the cadastre;
• At the beginning of the year from which the current tax is introduced, it is possible to determine the cadastral value of all registered objects.

For an organization, property that is owned or used for economic use is reflected in accounts 01 or 03. You can find out exactly whether real estate belongs to the tax office, where this information is provided upon any request. You can do it a little differently: by sending a corresponding request to Rosreestr.

In some regions of the country, lists of cadastral real estate were established several years ago. They are still relevant to this day until certain additions are made to them. If the owner does not agree that his property is included in this list, then he can challenge this fact in court.

Property tax and simplified tax system

Subject to compliance with all the above points, the entrepreneur, as well as the limited liability company using the simplified tax system, acquire obligations associated with making such a payment. The payer must both contribute funds to pay the tax and prepare a corresponding declaration for it. As mentioned above, the Entrepreneur does not have to calculate the tax himself - the tax office does this for him.

Documents for property payment are filled out according to the appropriate form, which can be found in the order of the Federal Tax Service dated November 24, 2011, as amended on November 5, 2013. This year, for these purposes, you can use the updated form developed in the order of the Federal Tax Service dated March 31, 2017.

Property tax information is located in section 3 of this form. If the company owns several objects at once, then the corresponding section is filled out for each of them. If the company has benefits, then they must also be indicated. The timing of payment of this tax is regulated by local legislation.

Tax amount

The largest tax amount is not more than 2% of the cadastral value, but regional authorities have the right to change it in accordance with the category of the person subject to this tax, whether he has benefits, the type of property he owns, and so on.

Companies using the simplified tax system in some regions pay advance payments on it every quarter - such payments must be provided for by local laws. When the premises owned by an enterprise are part of a building, then when calculating the tax rate it is necessary to determine what share it occupies in the entire building.

Accordingly, depending on this indicator, the amount of tax will be determined. In some regions, the cadastral valuation of all real estate is reviewed annually, so the tax amount may change either up or down.

When a company is listed on its balance sheet real estate or transport, they are subject to property tax. In cases where there is no property owned by a legal entity or individual entrepreneur, there is no need not only to remit tax, but also to report to the tax office in documents. In this article, we will take a closer look at property tax under the simplified tax system.

Latest changes regarding property tax:

1) Assets subject to depreciation are now recognized only as those whose value more than 100 thousand rubles;

2) From 2017 to 2020, the deflator coefficient will not operate.

Taxation of individual entrepreneurs using the simplified tax system and LLCs using the simplified tax system (table)

Let's take a closer look at the taxation of individual entrepreneurs:

Reporting and tax period under the simplified tax system and property tax rate

Let's take a closer look at the reporting and tax period under the simplified tax system.

It happens that an enterprise mistakenly transfers a larger advance payment amount than required. Its amount will not be used to pay off the next advance payment, so it is worth submitting an application to the Federal Tax Service for a refund of the excess money.

Property tax under the simplified tax system: base and rate of property tax

Until 2015, in order for an individual entrepreneur to understand the tax base, it was necessary to calculate the book value (average annual) value of the property subject to property tax. LLCs kept records of the residual value of property, and this rule should have been regulated by the accounting policy of the organization. Currently, property tax is paid only on objects for which the price according to the cadastre is known.

For enterprises that determine the tax base based on cadastral value, one must be guided by Art. 378.2 Tax Code of the Russian Federation.

The property tax rate for individual entrepreneurs and LLCs in simplified terms depends on the location of the subject. For 2016-17 it is 2% , both for enterprises located in Moscow and for companies located in other populated areas of the Russian Federation.

For public railway tracks, main pipelines, LVP and related structures, the rates are as follows:

• For 2016 – 1,3%
• For 2017 – 1,6%
• For 2018 – 1,9%

Based on Art. 381 of the Tax Code of the Russian Federation the following categories of enterprises have zero rate for property tax:

• research centers;
• organizations involved in prosthetics and orthopedics;
• companies whose balance sheet includes public roads;
• drug manufacturers;
• religious businesses;
• communities of disabled people, etc.

Formula for calculating property tax under the simplified tax system

For individual entrepreneurs. Entrepreneurs must pay tax on all objects subject to property tax, including fixed assets from balance sheet and off-balance sheet accounting. As already mentioned, property tax depends on the cadastral value (you can find out on the State Register website).

Non-residential facilities should also include ventilation, heating, elevators, and engineering systems. When the cadastral value is more than 300 million rubles, individual entrepreneurs pay property tax at a rate of 2%. The object of taxation may be:

• shopping mall,
• stock,
• office rooms,
• industrial building,
• other real estate involved in the entrepreneur’s production process.

For other property tax objects the rate is reduced to 0.5%.

When, when it is difficult to determine the cadastral value, the formula is applied:

NB = (KSP: PP) * PO, Where

NB – tax base;

CSP – cadastral value of the entire building;

PP – area of ​​the entire building;

PO - the area of ​​the taxable object located in the building.

Formula for calculating the amount of property tax for the year:

GSIN = NB * SNI, Where

NB – tax base,

SIN – property tax rate.

Details for paying tax can be found on the website nalog.ru and on the government services portal. It happens that an individual entrepreneur who pays taxes according to the simplified tax system sells the property on which the tax was calculated during the tax period. Then it is taken into account only the tax amount is paid for the full months of actual operation of the facilities.

For LLC. Organizations pay property tax on the property that is on the list of their personal property. Formula for calculating the amount of advance payments:

AP = NB * 25% * SYN, Where

AP – advance payment,

NB – tax base,

SIN – property tax rate.

SG = GSIN * 25% – VAP

(payments for half a year and 9 months are also calculated, only you need to deduct not all advance payments, but those that were paid before the reporting period for which you are calculating the advance), where

SG – amount for the year,

GSIN – annual amount of property tax,

VAP – all advance payments.

Reporting on advance payments is submitted quarterly.

Property recognized and not recognized as an object of taxation (table)

Property tax is charged on immovable/immovable property, listed on the balance sheet of the enterprise and used in production processes in order to make a profit:

• fixed assets involved in the production process;
• material values;
• property given for a time to another enterprise;
• cash deposit.

The following are not subject to property tax:

• fixed assets not involved in production;
• plots of land;
• natural objects;
• maritime transport listed in the State Register;
• cultural heritage;
• historical and architectural monuments;
• nuclear installations;
• nuclear waste storage facilities;
• space objects;
• objects placed temporarily at the disposal of federal authorities for the purpose of conducting military operations, protecting the country's territory and ensuring law and order.

Regional features

An example of calculating property tax under the simplified tax system

A legal entity owns an office on the territory of a Moscow shopping center.

• Shopping center area – 5203 m2;
• Office area – 102 m2;
• The cadastral value of the shopping center is 650,800,000 rubles;

Let's calculate the property tax (annual) for the office owner:

Cadastral value of the office:

650,800,000: 5203 * 102 = 12,758,331 rubles 73 kopecks;

Annual tax:

12758331.73 * 2% = 255166 rubles 63 kopecks;

Advance payment:

255166.63: 4 = 63791 ruble 66 kopecks.

Regulatory acts on the topic

Let's take a closer look at the regulations.

Common mistakes

Error: An individual entrepreneur transfers an advance payment for property tax and submits a declaration in the middle of the reporting period.

Other taxes are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.

Since 2015, according to the new edition of clause 2 of Art. 346.11 of the Tax Code of the Russian Federation, the use of the simplified tax system by organizations exempts them from the obligation to pay property tax, with the exception of:

• tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value in accordance with the provisions of the Tax Code.

Accordingly, all companies that own commercial real estate and apply the simplified tax system, since 2015 years will have to not only pay property tax (calculated based on the cadastral, and not the average annual value), but also provide a tax return.

Due to the fact that property tax will be calculated from the cadastral value of the relevant property, payments to the budget can amount to a significant amount for payers.

In our article we will look at the features of property taxation of commercial real estate in accordance with the Tax Code and the legislation of the city of Moscow.

General provisions

Property tax is a regional tax. Chapter 30 of the Tax Code is devoted to the procedure for imposing property taxes.

If previously the tax base was determined solely as average annual the value of property recognized as an object of taxation, then from 2014, in relation to individual objects real estate, the tax base is determined as their cadastral value*.

*As of January 1 of the year, which is the tax period, in accordance with Article 378.2 of the Tax Code of the Russian Federation.

Property tax is levied on movable and immovable property, including property:

• transferred for temporary possession, use, disposal, trust management,
• contributed to joint activities,
• received under a concession agreement,
• accounted for on the balance sheet as fixed assets in the manner established for accounting.

The tax period for property tax is a calendar year.

The following tax reporting periods are recognized:

• first quarter,
• half year
• nine month
• calendar year.

The Tax Code stipulates that the laws of the constituent entities of the Russian Federation establish:

1. Reporting periods (in accordance with Article 379 of the Tax Code of the Russian Federation, constituent entities of the Russian Federation have the right not to establish reporting periods).

2. Tax rates for taxes (within the limits established by the Tax Code in accordance with clauses 1 and 3 of Article 380 of the Tax Code of the Russian Federation).

For property tax, differentiated tax rates may be established depending on:

• categories of taxpayers,
• types of property recognized as an object of taxation

3. The procedure and deadlines for paying taxes and advance payments (Article 382, ​​Article 383 of the Tax Code of the Russian Federation).

Taxpayers must submit returns and pay tax at:

• location and registration of the taxpayer;
• finding each of its own separate divisions, having separate balance;
• location of each piece of real estate;
• registration of the largest taxpayer;
• registration of a permanent representative office of a foreign organization with the Federal Tax Service;
• location of property included in the Unified Gas Supply System.

Property subject to taxation

Registration of rights to movable things is not required, except in cases specified in the law*.

*In accordance with current legislation, the following movable property is subject to state registration:

1. Vehicles (clause 3 of article 15 of the law of December 10, 1995 N 196-FZ “On Road Safety”).

At the same time, in accordance with Decree of the Government of the Russian Federation N 938 of August 12, 1994 “On state registration of motor vehicles and other types of self-propelled equipment on the territory of the Russian Federation”, the following are also subject to state registration on the territory of the Russian Federation:

• self-propelled road construction machines,
• other cars,

with an internal combustion engine displacement of more than 50 cc. or maximum electric motor power of more than 4 kW.

2. Weapons (Articles 12, 13, 15 of the Law of December 13, 1996 N 150-FZ “On Weapons.”)

Property not recognized as an object of taxation

• The building is located on a land plot, one of the types of permitted use of which involves the placement of office buildings for business, administrative and commercial purposes.
• The building is intended to be used or is actually used for business, administrative or commercial purposes. Wherein:
• A building is recognized as intended for such use if the purpose of the premises with a total area at least 20% the area of ​​this building, in accordance with cadastral passports or technical registration (inventory) documents, provides for the placement of offices and related office infrastructure, including:
• office equipment,
• parking.

• The actual use of the building for the above purposes is the use of at least 20% of its total area for offices and related office infrastructure, including:
• centralized reception rooms,
• meeting rooms,
• office equipment,
• parking.

• Shopping centers (complexes) and premises in them.

Shopping center a separate non-residential building is recognized, the premises in which belong to one or more owners and which is responsible at least one from the following conditions (clause 4 of article 378.2 of the Tax Code of the Russian Federation):

• The building is located on a plot of land, one of the types of permitted use of which provides for the placement of:
• shopping facilities,
• catering/consumer service facilities.
• The building is intended for use or is actually used for the purpose of locating retail facilities, public catering facilities/public service facilities. Wherein:
• A building is recognized as intended for such use if the purpose of premises with a total area of ​​at least 20% of the total area of ​​this building in accordance with the cadastral passports of the relevant real estate objects or technical registration (inventory) documents of such real estate objects provides for the placement of retail facilities, public catering facilities/public service facilities .

• The actual use of the building for the above purposes is the use of at least 20% of its total area for the placement of retail facilities, public catering facilities/public service facilities.

• Non-residential premises, the purpose of which is in accordance with with cadastral passports real estate objects or technical accounting documents (inventory) of real estate objects provides for the placement of:
• offices,
• shopping facilities,

Or which actually used* to accommodate:

• offices,
• shopping facilities,
• public catering and consumer services facilities.

1) the amount of the advance tax payment is calculated at the end of the reporting period as 1/4 of the cadastral value of the property as of January 1 of the year that is the tax period, multiplied by the corresponding tax rate;

2) if the cadastral value was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and/or the specified real estate object turned off in the list as of January 1 of the year of the tax period, the determination of the tax base and the calculation of the amount of tax (the amount of the advance tax payment) for the current tax period in relation to this real estate object are carried out in the manner prescribed by Chapter 30 of the Tax Code of the Russian Federation, excluding provisions of Art. 378.2 Tax Code of the Russian Federation;

3) an object of real estate is subject to taxation by the owner of such property, unless otherwise provided by Chapter 30 of the Tax Code of the Russian Federation.

Tax rates for property tax

Moreover, if the laws of the constituent entities of the Russian Federation in the future adopt rates lower than those provided for by the Tax Code of the Russian Federation, such laws may have retroactive effect.

In accordance with paragraph 2 of Art. 2 of Law No. 64, in Moscow the tax rate in relation to real estate objects, the tax base for which is determined as their cadastral value, is established in the following amounts:

1) 0.9 percent - in 2014;

2) 1.2 percent - in 2015;

3) 1.5 percent - in 2016;

4) 1.8 percent - in 2017;

5) 2.0 percent - in 2018.

The use of the simplified tax system exempts individual entrepreneurs, as well as organizations, from paying certain taxes. This also applies to property tax under the simplified tax system in 2019. However, there are some important exceptions that you can learn about by reading this article.

What taxes do and do not pay on the simplified tax system in 2019: table

We invite you to look at the table, which contains a list of taxes that need to be paid by individual entrepreneurs and organizations using the simplified tax system, as well as taxes that do not need to be paid in 2019.

Payment of property tax under the simplified tax system in 2019: conditions and features

Article 378.2 of the Tax Code of the Russian Federation addresses all issues related to the payment of property tax by entrepreneurs and organizations that work on the simplified tax system. In particular, the list of property on which tax will need to be paid includes the following:

1. Non-residential premises (for offices).

2. Residential premises (residential buildings) not included on the balance sheet as fixed assets.

3. Objects:

• consumer services;
• catering;
• trade.

4. Centers (administrative, business/trade).

A special law of a subject of the Russian Federation must contain the types of property subject to taxation according to cadastral valuation. To obtain specific information on the object, we recommend contacting the Federal Tax Service or the Rosreestr of your subject with a corresponding request.

Property tax is a regional tax. This means that using the norms of the Tax Code of the Russian Federation, local authorities develop and approve their own legislative acts that are in force within a specific region. Until such a local law is adopted, property taxes are not paid.

In 2019, organizations and individual entrepreneurs using the simplified tax system do not have the obligation to pay property tax if it does not comply with regional legislation.

If the property still meets the criteria for paying tax, then you need to pay attention to a number of important points, namely:

1. Tax rate depending on the type of property (the exact value of the rate is contained in the laws of Russian constituent entities, and the maximum indicators are in paragraph 1.1 of Article 380 of the Tax Code). Based on clause 1 of Article 380 of the Tax Code of the Russian Federation, tax rates established by local authorities cannot exceed 2.2%.

2. Availability of tax benefits (benefits may be established for certain organizations).

3. Deadlines for payment of property tax (regional authorities may introduce advance payments of tax). Typically, the tax payment deadline does not exceed a month after the end of the quarter.

4. Is the property included in the cadastral list approved by the authorities of the Russian constituent entity (based on paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation). If the object is included in this list, then the tax is payable, and if not, then there is no need to pay the tax.

5. The procedure for calculating property tax depends on the cadastral value of the property (in accordance with the state cadastral valuation).

We would like to add that in order to find out the value of a property according to the cadastre, you should submit a request. You can do this in one of the following ways:

• by sending a request to the territorial body of Rosreestr for Russian Post;
• by sending a request through the official website.

On the official website of Rosreestr you can get the information you are interested in about entering a property into the state real estate cadastre.

According to Art. 347 of the Tax Code of the Russian Federation, property tax is imposed on movable and immovable property, not only on the basis of ownership, but also:

• transferred for temporary possession, use, disposal, trust management;
• contributed to joint activities;
• received under a concession agreement.

Those. Property tax is paid by the person whose property is on the balance sheet as fixed assets in the manner established for accounting.

). This rule applies to both organizations and individual entrepreneurs.

But there are a number of companies that are required to pay property tax. The main condition for the emergence of a tax base, of course, is the availability of property. In this case, you only need to pay tax on real estate, and the tax base for it will be equal to its cadastral value. There are four types of such objects (clause 1 of article 378.2 of the Tax Code of the Russian Federation):

• administrative, business and shopping centers and premises in them;
• non-residential premises that should be used or are already used as office premises, catering and consumer services facilities or retail facilities;
• real estate of foreign companies that do not operate in the Russian Federation through permanent representative offices, real estate of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices;
• residential buildings and residential buildings that are not reflected on the balance sheet as fixed assets.

Important! Even if your company owns one of these properties, you may not have to pay property taxes. This is due to the fact that each region independently determines the objects subject to taxation and declares their cadastral value. However, these objects must be within the framework of the Tax Code of the Russian Federation, i.e. regional authorities can decide that property taxes in the region are subject to all four types of real estate (Article 378 of the Tax Code of the Russian Federation), they can establish a tax for only one type or abolish it altogether.

Conclusion:

To find out about the need to pay tax, check your property in the regional lists of Rosreestr. Regions also have the right to introduce property benefits; you can find out about them at your tax office.

Often in practice there is a misconception among entrepreneurs: individual entrepreneurs believe that they do not need to pay property tax even on their personal car. It is important here not to confuse personal property and property that is used for business activities. An apartment in which a businessman lives, a car that is not used for business - all this is personal property, and tax on it is paid on a general basis.

Reflection of accrued property tax in accounting

Simplified people with the object “income minus expenses” have the right to reflect the amount of property tax as part of expenses (clause 22, clause 1, article 346.16 and clause 3, clause 2, article 346.17 of the Tax Code of the Russian Federation).

Having calculated the property tax, the company’s accountant using the simplified tax system must make the following entries:

Debit 26 (44.91) Credit 68 - the amount of tax is reflected.

By debit, an account is selected depending on the provisions of the accounting policy of the enterprise.

How to calculate and report property taxes

On property owned by an individual entrepreneur, tax is paid based on the calculation of the Federal Tax Service (clause 1 of Article 408 of the Tax Code of the Russian Federation). Businessmen do not calculate property taxes on their own. For 2016, all individuals pay property tax until December 1, 2017 (Article 409 of the Tax Code of the Russian Federation).

But companies are required to calculate this tax on their own. The calculation is quite simple: the cadastral value of the property as of January 1 of the reporting year is multiplied by the tax rate.

The deadlines for tax payment for organizations are dictated by regional authorities (clause 3 of Article 383 of the Tax Code of the Russian Federation).

Important nuance! Regional authorities can set a quarter as a reporting period, then the company will have to count and pay advance payments (Article 379 of the Tax Code of the Russian Federation).

The advance payment is calculated according to the principle of tax calculation, only the amount received must be divided by four (according to the number of quarters).

For example, the cadastral value as of 01/01/2016 is 600 thousand rubles, the tax rate is 2%, which means that you need to pay 3 thousand rubles for the quarter (600,000 x 2%: 4).

Example of tax calculation quarterly. LLC "Princip" owns the shopping center "Europe", the cadastral value of which at the beginning of the year is 20 million rubles. This type of real estate is subject to property tax according to regional legislation. The tax rate is 1.5%, and advance payments have been introduced in the region. The chief accountant of the organization made the following calculations during the year:

Advance payment for the first quarter = 20 million x ¼ x 1.5% = 75,000 rubles.

The advance for six months and 9 months will also be equal to 75,000 rubles.

The annual tax must be transferred to the budget minus all advance payments. To do this, let’s calculate the amount of the annual payment: 20 million x 1.5% = 300,000 rubles.

Payment at the end of the year = 300,000 - (75,000 x 3) = 75,000 rubles.

Only organizations submit property tax declarations, and individual entrepreneurs do not fill out anything. If a company, based on a decision of a constituent entity of the Russian Federation, pays quarterly payments, it should, in addition to the annual declaration, submit calculations for advance payments.

The company may own not the whole building, but part of it. Then the cadastral value is determined in proportion to the share owned (clause 6 of Article 378.2 of the Tax Code of the Russian Federation).

The property tax return is submitted once a year—for 2016, you must report by March 30, 2017. If the company pays advances, the corresponding quarterly calculations must be sent by the 30th day of the month following the reporting period.

Calculate property tax, submit reports and pay other taxes in the online service Kontur.Accounting. Get acquainted with the capabilities of the service for free for 14 days: maintain accounting, calculate salaries, generate reports and benefit from the support of our specialists.