Advance payments on property tax. Tax on property of legal entities: rate and base of payment. The tax base is

Companies pay property tax under the USN only on the cadastral value of real estate. Does your company need to pay this tax in 2016? A step by step guide will help.

There are many questions regarding the payment of property tax, including for individual entrepreneurs. About how they pay personal property tax, .

In this article, we will focus only on organizations - they, as you know, pay tax on the property of organizations.

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Objects of corporate property tax

How to determine whether you need to pay corporate property tax or not? Follow the next step by step instructions.

Step 1. We determine whether the organization owns real estate objects. The tax is paid by the owners, not the tenants of the property. The object is accounted for on account 01 “Fixed assets” or 03 “Profitable investments in material assets”.

Step 2. We determine whether our object belongs to real estate, the tax base for which is determined as the cadastral value. To do this, we turn to the list given in paragraph 1 of Article 378.2 of the Tax Code.

Step 3 If you have found your property in the list from paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation, it is necessary to clarify whether such real estate falls into the regional lists of objects, the tax on which is calculated based on their cadastral value. These lists are approved by the executive authorities of the regions. They are posted on the websites of the constituent entities of the Russian Federation or regional ministries of property relations (clause 7 of article 378.2 of the Tax Code of the Russian Federation).

Step 4. If you find your property in the regional list, then you will have to pay property tax (even if your company applies the simplified tax system). And if your objects are not in such lists, you are lucky: you do not need to pay tax.

Advice: start tracking on the website of the government of your subject of the Russian Federation whether the lists of cadastral values ​​in your region have been updated.

From which objects to pay property tax under the simplified tax system

Here is a list of real estate objects for which property tax is calculated from the cadastral value (Article 378.2 of the Tax Code of the Russian Federation):

• administrative and business, shopping centers and premises in them;
• non-residential facilities intended for offices, retail outlets, catering and consumer services, or which are used for this;
• real estate objects of foreign organizations that do not have permanent representative offices in Russia;
• residential buildings and premises not included in the balance sheet as part of fixed assets.

Objects that are not subject to taxation

If your company has, for example, land plots on its balance sheet, then you do not need to pay property tax on such objects. Since the plots are not recognized as objects of taxation (clause 1, clause 4, article 374 of the Tax Code of the Russian Federation). Also exempt from property tax:

• property of federal authorities used for defense needs;
• objects of cultural heritage of the peoples of the Russian Federation;
• facilities related to the nuclear industry (installations, storage facilities, etc.);
• icebreakers and other vessels;
• objects of the space industry;
• movable property on the balance sheet starting from 01/01/2013;
• property purchased for resale, etc.

The main innovation regarding movable property: the tax has been abolished for those objects that have been put on the balance sheet since January 1, 2013. At the same time, movable property accepted on the balance sheet of the organization before January 1, 2013 continues to be subject to property tax.

The property tax of organizations is established by the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) and the laws of the constituent entities of the Russian Federation, is put into effect by the laws of the constituent entities of the Russian Federation, and from the moment of introduction it is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.

By imposing the tax, the legislators(representative) the bodies of the constituent entities of the Russian Federation determine:

• tax rate within the limits provided for by the Tax Code of the Russian Federation;
• procedure and terms of tax payment.

The laws of the constituent entities of the Russian Federation may also establish the specifics of determining the tax base for individual real estate objects, tax benefits, the grounds for and procedure for their application by taxpayers.

Taxpayers are organizations that have property recognized as an object of taxation. The object of taxation is provided for Russian and foreign organizations.

Object of taxation for Russian organizations is movable and immovable property accounted for on the balance sheet as fixed assets in accordance with the accounting procedure (clause 1, article 374 of the Tax Code of the Russian Federation). Property subject to taxation includes:

• transferred to temporary possession (use, disposal or trust management);
• contributed to the joint activity;

Object of taxation for foreign organizations depends on whether their activities are carried out on the territory of the Russian Federation through a permanent establishment or not. If the activity of the organization is associated with a permanent establishment, then the object of taxation is movable and immovable property (fixed assets), as well as property received under a concession agreement.

For foreign organizations that do not operate through permanent representative offices, real estate is recognized as an object of taxation:

• located on the territory of the Russian Federation and owned by a foreign organization;
• received under the concession agreement.

According to paragraph 1 of Art. 130 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), real estate includes:

• land;
• subsoil plots;
• everything that is directly connected with the earth;
• buildings (structures, construction in progress);
• air and sea vessels subject to state registration, inland navigation vessels, space objects.

movable property things that are not related to real estate are recognized, including money and securities (clause 2, article 130 of the Civil Code of the Russian Federation).

In accordance with Federal Law No. 202-FZ of November 29, 2012 “On Amendments to Part Two of the Tax Code of the Russian Federation”, as of January 1, 2013, movable property that was registered as fixed assets on January 1, 2013 did not belong to taxable items. Movable property accepted by the taxpayer for accounting as fixed assets prior to this date was the object of taxation and was subject to taxation.

According to the provisions of Federal Law No. 366-FZ of November 24, 2014 “On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” from 01.01.2015 movable property is subject to taxation(with the exception of certain items of fixed assets).

IT IS IMPORTANT

The objects of taxation are not fixed assets included in the first or second depreciation group in accordance with the Classification of Fixed Assets approved by the Government of the Russian Federation.

To the first depreciation group includes fixed assets with a useful life of one to two years inclusive. This is usually a short-lived property. To the second depreciation group includes fixed assets with a period of use from two to three years inclusive (computers, printers, servers, modems, network equipment for local area networks, production and household inventory).

Since 2015, these fixed assets have not been subject to taxation, regardless of when they were registered by the organization.

As for movable fixed assets of the third to tenth depreciation groups acquired in 2015, they are subject to taxation. However, they are subject to tax relief (with some exceptions). Relevant clarifications on this matter are given in the letter of the Federal Tax Service of Russia dated January 20, 2015 No. BS-4-11/503 "On the tax on property of organizations" (hereinafter - the letter of the Federal Tax Service of Russia No. BS-4-11/503). At the same time, the exemption applies to movable property accepted for accounting as fixed assets in 2013 and later.

The exemption does not apply only to movable property registered as a result of:

• reorganization or liquidation of legal entities;
• transfers, including acquisition, of property between persons recognized as interdependent (clause 2, article 105.1 of the Tax Code of the Russian Federation).

Thus, if an organization received movable property during the reorganization or liquidation of a legal entity, then it has been a payer of property tax since 2015 in the usual manner (letters of the Ministry of Finance of Russia dated 16.01.2015 No. 03-05-05-01 / 503, 29.12 .2014 No. 03-05-05-01/68233; letter of the Federal Tax Service of Russia No. BS-4-11/503).

Apparently, this provision has been included in the tax legislation so that enterprises do not reorganize or liquidate a legal entity in order to withdraw movable property from taxation.

NOTE

If an organization has changed its name in connection with bringing the constituent documents in line with the norms of the Civil Code of the Russian Federation, it has the right to use the exemption for movable property, that is, not to pay property tax on movable fixed assets registered in 2013 and later.

A detailed list of corporate property tax benefits is presented in Art. 381 of the Tax Code of the Russian Federation.

THE TAX BASE FOR TAX ON PROPERTY OF ORGANIZATIONS

To calculate the property tax of organizations, it is necessary to know the features of the formation of the tax base.

The tax base is defined as the average annual value of property recognized as an object of taxation (unless otherwise provided by Article 375 of the Tax Code of the Russian Federation).

For individual real estate objects, the tax base is determined as their cadastral value as of January 1 of the reporting year in accordance with Art. 378.2 of the Tax Code of the Russian Federation.

tax base as

If the tax base is the average annual value of property recognized as an object of taxation, then such property is accounted for at its residual value, formed in accordance with the established accounting procedure approved in the accounting policy of the organization.

If the residual value of the property includes a monetary assessment of future costs associated with this property, the residual value of the said property is determined without taking into account such costs.

If depreciation is not provided for individual items of fixed assets, the cost of these items is determined as the difference between their initial cost and the amount of depreciation. Depreciation is calculated according to the established norms of depreciation for accounting purposes at the end of each tax (reporting) period.

tax base as average annual property value (SgSt

CrSt = (OS 1 + OS 2 + OS 3 + OS 4 + ... + OS 12 + OS 13) / (12 + 1), (1)

where OS 1, OS 2, OS 3, ..., OS 12 - the residual value of the property as of January 1, February 1, March 1, ..., December 1 of the tax period;

12 is the number of months of the tax period.

The residual value of property does not include the value of property for which the tax base is determined as the cadastral value.

Consider a practical example of calculating the tax base as the average annual value of property.

EXAMPLE 1

In a retail trade organization located on the territory of a constituent entity of the Russian Federation, residual value of the property according to accounting data on the 1st day of each month of the tax period was:

• on January 1 - 200,000 rubles;
• on February 1 - 190,000 rubles;
• on March 1 - 180,000 rubles;
• on April 1 - 170,000 rubles;
• on May 1 - 160,000 rubles;
• for June 1 - 150,000 rubles;
• for July 1 - 140,000 rubles;
• on August 1 - 130,000 rubles;
• on September 1 - 120,000 rubles;
• for October 1 - 110,000 rubles;
• on November 1 - 100,000 rubles;
• for December 1 - 90,000 rubles.

The residual value of the property as of the last day of the tax period (December 31) is 80,000 rubles.

Using formula (1), we define average annual property value:

(200 000 + 190 000 + 180 000 + 170 000 + 160 000 + 150 000 + 140 000 + 130 000 + 120 000 + 110 000 + 100 000 + 90 000 + 80 000) / (12 + 1) = 140 000 (rub.).

Based on the results of the reporting period (the first quarter, six months, 9 months, calendar year), the average value of the property is calculated. Calculation formula average property value for the reporting period (WedSt):

СрSt \u003d (OS 1 + OS 2) / (K + 1), (2)

where OS 1 is the residual value of the property on the 1st day of each month of the reporting period;

OS 2 - the residual value of the property on the 1st day of the month following the reporting period;

K - the number of months of the reporting period.

EXAMPLE 2

We use the data of example 1 and calculate the average value of the property of a retail organization for the reporting period.

Average property value:

• for the first quarter:

(200,000 + 190,000 + 180,000 + 170,000) / (3 + 1) = 185,000 (rubles);

• for the first half of the year:

(200,000 + 190,000 + 180,000 + 170,000 + 160,000 + 150,000 + 140,000) / (6 + 1) = 170,000 (rubles);

• for nine months:

(200,000 + 190,000 + 180,000 + 170,000 + 160,000 + 150,000 + 140,000 + 130,000 + 120,000 + 110,000) / (9 + 1) = 155,000 (rubles).

NOTE

The legislative (representative) bodies of the constituent entities of the Russian Federation have the right not to establish reporting periods for tax (clause 3, article 360 ​​of the Tax Code of the Russian Federation).

To determine advance payments and corporate property tax you need to know the tax rate.

tax rate established by the laws of the constituent entities of the Russian Federation and cannot exceed 2,2 % (provided that the tax base is the average annual value of the property).

It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) types of property recognized as an object of taxation.

Certain property items (public railways, main pipelines, power lines, etc.) are subject to reduced tax rates. Until 2013, these types of property belonged to the preferential category of property.

Advance payment at the end of each reporting period is equal to ¼ of the product of the relevant tax rate and the average value of property for the reporting period.

EXAMPLE 3

Based on the data of example 2, we calculate advance payments and the amount of property tax.

Advance payments for reporting periods:

• for the first quarter:

1/4 × (185,000 rubles × 2.2% / 100%) = 1017.5 rubles;

• for the first half of the year:

1/4 × (170,000 rubles × 2.2% / 100%) = 935 rubles;

• for nine months:

1/4 × (155,000 rubles × 2.2% / 100%) = 852.5 rubles.

The amount of tax for the tax period:

140 000 rub. × 2.2% / 100% = 3080 rub.

At the end of the tax period, the difference between the amount of tax and advance payments is paid to the budget. It will amount to 275 rubles. (3080 - 1017.5 - 935 - 852.5).

Cadastral value as a tax base

The tax base for corporate property tax as a cadastral value is provided for in Art. 378.2 of the Tax Code of the Russian Federation. The cadastral value is approved in relation to the following types of real estate, recognized as an object of taxation:

• administrative and business centers and shopping centers (complexes), as well as premises in them;
• non-residential premises, which, in accordance with the cadastral passports of real estate objects or documents of technical accounting (inventory) of real estate objects, provide for the placement of offices, retail facilities, public catering and consumer services;
• real estate objects of foreign organizations that do not operate in Russia through permanent representative offices, as well as real estate objects that are not related to the activities of these organizations in the Russian Federation through permanent representative offices;
• residential buildings and residential premises that are not accounted for on the balance sheet as fixed assets in the manner established for accounting. These are, as a rule, houses, apartments purchased or built by the organization for resale, that is, those assets that are reflected in account 41 “Goods” and account 43 “Finished products”.

The cadastral value can be used as a tax base under the following conditions:

• the actual use of the building (structure, structure) for business, administrative or commercial purposes. At least 20% of the total area of ​​this building (buildings, structures), in accordance with the cadastral passports of the relevant real estate objects or technical accounting (inventory) documents of such objects, provides for the placement of offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment , parking);
• the actual use of the building (structure, structure) for the purpose of accommodating trade facilities, catering facilities and (or) consumer services facilities is at least 20% of its total area for accommodating trade facilities, catering facilities and (or) consumer services facilities.

The cadastral value as a tax base for administrative, business and shopping centers, residential buildings, non-residential and residential premises is possible when two conditions are met simultaneously:

1) in the constituent entities of the Russian Federation at the location of these objects, a regional law has been adopted, which establishes the features of determining the tax base based on the cadastral value;

2) these objects are included in the regional list of real estate objects for which the tax base is determined as their cadastral value, approved by the authorized executive body of the constituent entities of the Russian Federation.

Regional list of objects real estate is established for a certain year no later than the 1st day of this year and does not change during this period. If during the year objects are identified that are not accounted for in this period, they are included in the list in the next year (clause 10, article 382 of the Tax Code of the Russian Federation). Therefore, no new objects are added to this list during the year. This is also confirmed by the letter of the Federal Tax Service of Russia dated April 28, 2015 No. BS-4-11/7315.

For such objects, the property tax should be calculated in accordance with the generally established procedure - based on the average annual value of the property.

Particular attention should be paid to the issue of the tax base in relation to residential buildings and residential premises recorded on the balance sheet of organizations as goods or finished products.

In accordance with the requirements of Federal Law No. 135-FZ of July 29, 1998 (as amended on July 13, 2015) “On Appraisal Activities in the Russian Federation”, the state cadastral valuation is carried out in relation to real estate registered in the state cadastre. On the basis of this law, the tax authorities in their letter dated April 23, 2015 No. BS-4-11 / [email protected]“On the Property Tax of Organizations” concluded that houses and residential premises recorded on the balance sheet of an organization as goods or finished products are subject to taxation at the cadastral value if:

• these objects are taken into account in the state cadastre of real estate objects;
• there is a relevant law establishing the calculation of the tax base for these objects.

If the law of the subject of the Russian Federation does not establish the specifics of determining the tax base based on the cadastral value in relation to such real estate, then it is not subject to corporate property tax.

The Ministry of Finance of Russia also gave the corresponding explanations (letters No. 03-05-05-01/19690 and No. 03-05-05-01/19749 dated April 8, 2015).

Considering the cadastral value as a whole as a tax base, the following should be noted.

If during the tax period the cadastral value changed, then this change is not taken into account for the current and previous tax period (paragraph 1, clause 15, article 378 of the Tax Code of the Russian Federation). This change is not taken into account in future periods (with the exception of certain cases). The property tax of organizations should be charged on the basis of the new cadastral value, if it is revised:

• due to a technical error made by Rosreestr (cadastral chamber) in maintaining the state real estate cadastre. In this case, the changed cadastral value is taken into account from the beginning of the tax period in which the error was made;
• by a court decision or a commission for the consideration of disputes on the results of determining the cadastral valuation of real estate. In this case, the new cadastral value established by the court or commission is taken into account starting from the tax period in which the application for revision of the cadastral value was submitted, but not earlier than the date the information was entered into the state real estate cadastre.

When calculating the tax base based on the cadastral value of an object, the share and period of ownership of such an object are taken into account.

If the cadastral value of the premises owned by the organization is not determined, but the cadastral value of the building in which it is located is determined, then the taxpayer calculates the cost of the premises on one's own. In this case, the tax base is calculated as a share of the cadastral value of the building in which the premises are located, corresponding to the share of the area of ​​the premises in the total area of ​​the building.

If the taxpayer owns the object for an incomplete tax period, the tax base is calculated taking into account a special coefficient (clause 5, article 382 of the Tax Code of the Russian Federation). Coefficient (To) is calculated as follows:

K \u003d K 1 / K 2, (3)

where K 1 - the number of full months of ownership of the object;

K 2 - the number of months in the tax (reporting) period.

From 01.01.2016 organizations owning real estate objects on the right of economic management should evaluate these objects on the basis of the cadastral value (in 2014-2015, the assessment was made on the basis of the average annual value of the property).

For property contributed to a mutual investment fund and included in the relevant regional list, the tax base as a cadastral value is applied from 01/01/2015 (letter of the Federal Tax Service of Russia dated 05/08/2014 No. BS-4-11 / [email protected]"On the tax on property of organizations").

Not later than the 1st day of the next tax period for property tax, the approved regional list must be posted on the official website of the authorized executive body of the constituent entity of the Russian Federation.

Information on the cadastral value of a property included in the regional list can be obtained on the Rosreestr website ( www.rosreestr.ru). For taxation purposes, official information on the cadastral value of the property or a certificate as of the 1st day of the tax period is desirable.

In 2014, four subjects of the Russian Federation adopted the relevant regional law on the cadastral value of property (Moscow, Moscow, Amur and Kemerovo regions). In 2015, relevant laws were adopted in another 30 constituent entities of the Russian Federation. However, in four constituent entities of the Russian Federation, the regional list was not approved, and in the Ryazan region the law came into force on 01/01/2016.

For the city of Moscow, the list of objects, the calculation of tax for which is based on the cadastral value, was approved by Decree of the Government of Moscow dated November 28, 2014 No. 700-PP (effective from January 1, 2015).

Property tax rates depend on the tax base. If the tax base is the cadastral value of the property, then the tax rate cannot exceed:

• for the federal city of Moscow: in 2014 - 1.5%, in 2015 - 1.7%, in 2016 and subsequent years - 2.0%;
• for other subjects of the Russian Federation: in 2014 - 1%, in 2015 - 1.5%, in 2016 and subsequent years - 2.0%.

ON A NOTE

The Moscow government has revised the tax rates that will be applied when calculating the tax in 2016-2018. at cadastral value. In particular, the previously established rate for 2016 was reduced from 1.5% to 1.3%, for 2017 — from 1.8% to 1.4%, and for 2018 — from 2.0% to 1.5%. %.

The specified tax rates are applied with a coefficient 0,1 in relation to non-residential premises, if they simultaneously meet the following criteria:

• located in buildings (structures, structures), the tax base for which is determined as their cadastral value;
• are used to accommodate public catering facilities, retail facilities, consumer services, for banking operations for servicing individuals, tourism activities (the activities of a tour operator or travel agent to conclude an agreement on the sale of a tourist product with a tourist), activities in the field of performing arts, activities of museums, commercial art galleries and/or film screening activities;
• are located on the basement, first and (or) second floors of buildings (buildings, structures) directly adjacent to pedestrian zones of citywide significance or to streets with heavy pedestrian traffic. The list of pedestrian zones and streets with heavy pedestrian traffic is approved by the Moscow Government.

We will show the calculation of property tax based on the cadastral value of the object using an example.

EXAMPLE 4

As of 01/01/2015, the organization's balance sheet includes a real estate object - the building of a shopping center. The cadastral value of the object is 50,000,000 rubles, the tax rate is 1,2 % .

The amount of property tax for 2015. will be:

RUB 50,000,000 × 1.2% / 100% = 600 000 rub.

Down payments are the product of the tax rate and one quarter of the cadastral value of the property.

Advance payments for reporting periods:

• for the first quarter:

• for the first half of the year:

1/4 × 50,000,000 rubles × 1.2% / 100% = 150,000 rubles;

• for nine months:

1/4 × 50,000,000 rubles × 1.2% / 100% = 150,000 rubles.

Amount of advance payments for the reporting periods will be:

150 000 rub. × 3 = 450 000 rub.

At the end of the tax period, the organization will pay tax to the budget in the amount of 150 000 rub. (600,000 rubles - 450,000 rubles).

PROCEDURE AND TERMS OF PAYING TAX, ADVANCE PAYMENTS FOR TAX

Corporate property tax and advance tax payments are subject to payment in the manner and terms established by the laws of the subjects of the Russian Federation.

For property located on the balance sheet of a Russian organization, tax and advance tax payments are paid to the budget at the location of this organization (taking into account the specifics provided for in Articles 384, 385 and 385.2 of the Tax Code of the Russian Federation).

Foreign organizations, carrying out activities in the Russian Federation through permanent representative offices, in respect of the property of permanent representative offices, pay tax and advance payments at the place of registration of representative offices with tax authorities.

If the tax base is determined as the cadastral value of the property, then the payment of tax and advance payments is made at the location of the immovable property.

IT IS IMPORTANT

Tax calculations on advance payments are submitted no later than 30 calendar days from the date of the end of the corresponding reporting period, tax returns - no later than March 30 of the year following the expired tax period.

It should be noted that at present there are cases when the courts make decisions on the illegal inclusion of the buildings of organizations in the list of real estate objects for which the tax base is the cadastral value (Ruling of the Supreme Court of the Russian Federation dated 04.03.2015 No. 5-APG 15-4).

The letter of the Federal Tax Service of Russia No. BS-4-11/7315 dated April 28, 2015 “On the tax on property of organizations” notes the following: if a decision is made to exclude an object of real estate illegally included in it from the list, then the tax base for this object in the relevant tax period is defined as the average annual cost. In this case, the tax base is not adjusted.

If the tax return has already been submitted at the time of the court decision, then the organization must submit an updated tax return to the tax office. This must also be done in the case when, as a result of the recalculation, an overpaid amount of tax was revealed.

The peculiarities of the calculation of corporate property tax do not allow for an appropriate adjustment of the tax base of the previous year in the current tax period.

G. A. Gorina, prof. Department of Taxes and Taxation of the PRUE G. V. Plekhanova, Ph.D. economy Sciences

Back to

The tax base is currently undergoing a number of changes and reforms. This applies to many taxes that have already become customary, and the real estate tax has become no exception, from which there is now a full-fledged offshoot - payments for property. Although very similar, since 2016 these types of liability are not the same. That is why it becomes clear why the tax has not yet entered into force, but has already generated so many rumors and opinions.

Of particular interest is the question of the fate of organizations that are not individuals. Indeed, many believe that such a tax will require payments for any property, whether it is an area for an office or transport owned by the company. Consider the latest news and try to figure out how much money organizations will have to spend and will they have to at all?

What items are taxed

Of course, the most important question that arises in connection with the changes in 2016 is: what specific property of organizations will be subject to this type of tax liability? The tax is required to be paid for movable and immovable property.

For example, the objects of payments are:

1. Property that was transferred for temporary use (this also includes such an item as “trust management of organizations”).
2. Property contributed to a joint activity.
3. The one that the organization received under the concession agreement.

In addition, it should be understood that this also includes the property of organizations that is part of fixed assets. In other words, investments, including tangible ones, for example, in assets prepared for rent, are always subject to this tax. It would not be superfluous to immediately clarify what can be attributed to the real estate of organizations, for which from 2016 you will definitely have to pay tax.

These include:

Plots of land;
subsoil with minerals;
any buildings on this site, including unfinished ones;
various objects such as maritime and air transport, which have passed state registration.

In this regard, it is very simple to understand what movable property is - this category includes objects that did not fall into real estate. That is, it is transport, and securities, and funds in various currencies. At first glance, it seems that the list is huge, and the amount of the tax will also be the same, but the new tax also includes a list of things for which you do not need to pay.

Objects not subject to tax

So, there is good news for organizations. For example, starting from 2016, they may not pay tax for land plots that are related to nature management. Of course, another separate category is lands and objects that in any way relate to military operations, the needs of civil defense, the country's law and order, and so on. Another huge layer is sites that have cultural and historical value for Russia.

Space objects, icebreakers, large sea vessels are also not taxed. Some types of property of organizations, if they are included in the first or second depreciation groups, do not need to be paid, but only if they are put on state records on time. This moment is extremely important, because registering on time (and here we mean not the time of submission of documents, but the period of their consideration) can help to avoid many payments, including penalties, which have also become tougher since 2016.

Payments and tax base

The corporate property tax, starting from 2016, is not fixed. It is calculated at special rates, which are divided into categories depending on the object of taxation. However, tariffs cannot be higher than the maximum rate by law, namely 2.2%. In many regions, rates may differ, because regional authorities have the right to make amendments.

The tax base from 2016 is determined by:

As the total value of the property on average per year;
when it comes to real estate, as the cadastral total value for the year.

In other words, for movable and immovable property, their own separate calculation methods are applied. If we are talking about the latter, then the amount is determined depending on the location of the objects. With movable property, things are somewhat more complicated. It takes into account whether the organization has separate divisions. If so, then the base depends on whose balance sheet contains the property. Without a separate balance sheet, the calculation is also carried out at the location, and if a separate organization still has assets with a separate balance sheet, then the calculation is carried out at the location of the assets.

For example, offices, administrative facilities (shopping and business centers) are valued at cadastral value. Even non-residential premises, which according to the papers in the future are intended for offices, are also included here. Residential buildings and premises that are not valued as fixed assets are also included in the list.

Comments

The exemption is applied by enterprises engaged in the manufacture of prosthetic and orthopedic products on the orders of citizens

Prosthetic and orthopedic products include technical means of rehabilitation used to compensate or eliminate persistent limitations of life (prostheses of the upper and lower extremities, mammary gland, orthoses, orthopedic devices of the upper and lower extremities, reclinators, corsets, obturators, bandages, splints and other orthopedic corrective devices, orthopedic shoes and insert orthopedic corrective devices (insoles, half-insoles))

A complete list of prosthetic and orthopedic products is given in the All-Russian Classification of Products (OKP)

Bar associations, law firms and legal consultation offices are forms of lawyer formations (Article 20 of the Law of May 31, 2002 No. 63-FZ). All property recorded on their balance sheet is exempt from property taxation. At the same time, the purpose and nature of the use of such property does not play a role.

Lawyers' chambers will not be able to use the privilege. They refer to non-profit organizations that are not entitled to engage in entrepreneurial activities (clause 10, article 29 of the Law of May 31, 2002 No. 63-FZ)

All property owned by the centers is privileged. The status of the state scientific center is assigned to enterprises, scientific institutions, as well as higher educational institutions. At the same time, the university must have unique experimental equipment, highly qualified specialists, and international recognition of its scientific research. The status of a state scientific center is assigned by the Government of the Russian Federation. Such rules are established in paragraphs 1 and 2 of the Procedure approved by Decree of the President of the Russian Federation of June 22, 1993 No. 939

Religious organizations include voluntary associations registered as legal entities:

• citizens of Russia;

• other persons permanently and legally residing on the territory of Russia

At the same time, the purpose of their education should be the joint confession and dissemination of faith (Article 6 of the Law of September 26, 1997 No. 125-FZ)

To confirm the use of a number of fixed assets in religious activities, one can be guided by the list approved by the Decree of the Government of the Russian Federation of March 31, 2001 No. 251

Public organizations of the disabled are:

• organizations created by persons with disabilities;

• organizations created by persons representing their interests in order to protect the rights and legitimate interests of persons with disabilities, among whose members persons with disabilities and their legal representatives (one of the parents, guardian or trustee) make up at least 80 percent;

• unions (associations) of these organizations

The limit on the number of persons with disabilities and their legal representatives (80%) must be respected at all times. Otherwise, the public association will lose the right to the benefit. Such rules are established in Article 33 of the Law of November 24, 1995 No. 181-FZ

Such enterprises can use the property tax exemption if:

• the average number of disabled people among their employees is at least 50 percent;
• the share of remuneration of disabled employees is at least 25 percent in the total wage fund

This benefit does not apply to:

• fixed assets used for the production and (or) sale of excisable goods, mineral raw materials and other minerals;

• fixed assets used for the production and (or) sale of goods listed in the list approved by Decree of the Government of the Russian Federation of February 18, 2004 No. 90;

• property of organizations engaged in the implementation of brokerage and other intermediary services

Property of institutions, the sole owners of which are all-Russian public organizations of the disabled (paragraph 3, clause 3, article 381 of the Tax Code of the Russian Federation)

Such institutions may apply the exemption only to fixed assets used:

• for educational purposes;

• for cultural purposes;

• for medical and recreational purposes;

• for physical culture and sports purposes;

• for scientific purposes;

• for information purposes;

• for other purposes of social protection and rehabilitation of persons with disabilities, as well as for the provision of legal and other assistance to persons with disabilities, children with disabilities and their parents

Property is exempt from paying tax for 10 years subject to the following conditions:

• the property was acquired (created) for conducting activities in the SEZ;

• the property is located on the territory of the SEZ;

• the property is used under the SEZ agreement

This is stated in paragraph 17 of Article 381 of the Tax Code of the Russian Federation.

Calculate the period of application of the benefit (10 years) from the month following the month of property registration (clause 17, article 381 of the Tax Code of the Russian Federation). After a 10-year period, such property is subject to taxation based on its residual value (clause 1, article 375 of the Tax Code of the Russian Federation)

The benefit is granted for three years from the date of registration of such property.

The benefit applies to:

• for apartment buildings classified as energy efficiency class A, B, B +, B ++ (letter of the Federal Tax Service of Russia dated March 25, 2015 No. BS-4-11 / 4821);

• for objects with high energy efficiency, which are named in the Decree of the Government of the Russian Federation of April 16, 2012 No. 308. The exemption is valid if the object is registered in the period from January 1, 2012 to June 29, 2015 inclusive, and a three-year period from the date their registration has not expired (letter of the Ministry of Finance of Russia dated February 18, 2016 No. 03-03-06 / 1/9212).

The exemption does not apply to real estate objects (except for apartment buildings) (letter of the Ministry of Finance of Russia dated March 20, 2015 No. 03-03-06 / 15239)

Energy efficiency is determined according to:

• with a list approved by Decree of the Government of the Russian Federation of June 17, 2015 No. 600;

• with the Rules approved by the Order of the Ministry of Industry and Trade of Russia of April 29, 2010 No. 357, and the principles, the list of which was approved by the Government of the Russian Federation of December 31, 2009 No. 1222 (clause 4 of article 10 of the Law of November 23, 2009 No. 261- FZ)

* The exemption applies only to those objects that are included in fixed assets starting from January 1, 2012 (letter of the Ministry of Finance of Russia dated January 27, 2012 No. 03-05-05-01/06).

Objects with high energy efficiency, which first appeared in the list approved by Decree of the Government of the Russian Federation of June 17, 2015 No. 600, can be depreciated with an increased factor of 2 starting from July 2015.

From the same month, the application of the increased depreciation rate to objects that:

• included in the lists approved by Decrees of the Government of the Russian Federation of April 16, 2012 No. 308 and of July 29, 2013 No. 637, but which were not included in the list approved by Decree of the Government of the Russian Federation of June 17, 2015 No. 600;

• taken into account in July 2015 and later.

If these objects were registered in the period from January 1, 2012 to June 30, 2015 (inclusive), and the three-year period from the date of their registration has not expired, the benefit under paragraph 21 of Article 381 of the Tax Code of the Russian Federation remains.

Taxes on real estate in Russia are regulated by the Tax Code of the Russian Federation. The tax code is constantly in a state of development and dynamically changing. On average, more than 10 changes are made to it every year in accordance with new federal laws, as well as definitions and resolutions of the Constitutional Court of the Russian Federation. The rules for determining the real estate tax base and the real estate tax rate for organizations are changing.

Real estate tax of legal entities / organizations in 2016

The tax on real estate of legal entities is regulated by chapter 30 "Property tax of organizations" and chapter 31 "Land tax" of the Tax Code of the Russian Federation. According to Chapter 30, the objects of taxation for an organization are real estate, which is recorded on the balance sheet of a legal entity as fixed assets. The tax on land plots and other objects of nature management is regulated by Chapter 31.

The main changes in the taxation of real estate from January 1, 2014 are associated with amendments to the Federal Law of July 24, 2007 N 221-FZ "On the State Real Estate Cadastre" in the Russian Federation.

1. Real estate tax from the cadastral value in 2016

The Tax Code of the Russian Federation introduced Article 378.2. "Features of determining the tax base, calculation and payment of tax in relation to individual real estate objects". In accordance with this article, the tax base is changed from the average annual value of property to the cadastral value of real estate as of January 1 of the year of the tax period for individual objects.

From January 1, 2014, the tax base for the following commercial real estate was changed:

• Office property tax
  Business centers and office buildings, administrative buildings, administrative and business complexes, commercial buildings, offices and office premises.
• Commercial real estate tax
  Shopping centers and complexes, shopping facilities, catering facilities (restaurants, cafes, canteens, etc.), consumer service premises

The building belongs to these types of real estate under the following conditions: the actual use of the building in accordance with the cadastral passport (the use of at least 20 percent of its total area) and (or) the land plot on which the building is located has the corresponding type of permitted use.

In each constituent entity of the Russian Federation, no later than the 1st day of the next tax period, the authorized executive body appoints a list of real estate objects, in relation to which the tax base is determined as the cadastral value and tax rates for them.

The established tax rate for this real estate and non-residential premises cannot exceed the following values:

• for the federal city of Moscow: in 2014 - 1.5 percent, in 2015 - 1.7 percent, in 2016 and subsequent years - 2 percent;
• for other subjects of the Russian Federation: in 2014 - 1.0 percent, in 2015 - 1.5 percent, in 2016 and subsequent years - 2 percent.

In fact, the tax rate for real estate, which is determined based on the cadastral value for the city of Moscow, is: in 2014 - 0.9%, in 2015 - 1.2%, in 2016 - 1.3%, in 2017 - 1.4%, in 2018 - 1.5%. If the property object meets a number of criteria, a coefficient of 0.1 can be applied to the tax rate. For other property, the rate is 2.2%.

Tax and advance tax payments are payable to the budget at the location of the real estate or non-residential premises.

For owners of such commercial real estate, the Swiss appraisal company Swiss Appraisal recommends using the service of contesting the cadastral value of real estate and non-residential premises to reduce tax. 2. Tax on land and land plots in 2016

Taxation is subject to land plots located within municipalities or cities of federal significance (Moscow and St. Petersburg), on the territory of which the tax has been introduced.

The tax base for land plots is the cadastral value as of January 1 of the year that is the tax period or the date of putting such a land plot on cadastral registration.

Tax rates for land plots are established by the representative bodies of municipalities or federal cities (Moscow and St. Petersburg) and cannot exceed:

• 0.3% of the cadastral value for:
  • Agricultural land
  • Land plots under housing stock and engineering infrastructure facilities or acquired (provided) for housing construction
  • Land for gardening, horticulture or animal husbandry, as well as dacha farming
  • Land plots restricted in circulation in accordance with the law
• 1.5% of the cadastral value for other land plots

For owners and tenants of land and land plots, the appraisal company Swiss Appraisal recommends using