How to fill out an income tax return. How to fill out an income tax return Composition of a property tax return


The Federal Tax Service of Russia for the Khabarovsk Territory explains that in paragraph 1 of Art. 374 of the Tax Code of the Russian Federation, the object of taxation for Russian organizations is movable and immovable property (including property transferred for temporary possession, use, disposal, trust management, contributed to joint activities or received under a concession agreement), accounted for on the balance sheet as fixed assets in the manner established for accounting, unless otherwise provided by Articles 378, 378.1 and 378.2 of the Code. In accordance with paragraphs. 8 clause 4 art.

Line 270 of the property tax return for 2018

Attention

Ministry of Finance of Russia dated 10/13/03 No. 91n), or an inventory number assigned by technical inventory authorities (for example, in accordance with the order of the Ministry of Economic Development of the Russian Federation dated 08/17/06 No. 244, Gosstroy order No. 322 dated 08/26/03, Gosstroy order No. 29/12/2000 308, Decree of the Government of the Russian Federation dated December 4, 2000 No. 921).

  • Line 040 is intended to indicate the OKOF code of the property. This code can be either new, 12 characters, or old, 9 characters.

There are 12 fields for indicating numbers in this line, which corresponds to the structure of OKOF codes in force since 2017. Therefore, if an object has an old code, it is necessary to enter numbers from left to right, starting from the first (left) familiarity.

How to fill out line 270 of section 2 of the property declaration

  • Title page;
  • Section 1 “Amount of tax payable to the budget”;
  • Section 2 “Determination of the tax base and calculation of the amount of tax in relation to the taxable property of Russian organizations and foreign organizations operating in the Russian Federation through permanent representative offices”;
  • Section 2.1 “Information on real estate objects taxed at the average annual cost”;
  • Section 3 “Calculation of the amount of tax for the tax period on a real estate object, the tax base in respect of which is determined as the cadastral value.”

The procedure for filling out a property tax return Let's talk about some of the nuances of filling out a property tax return for organizations:

  1. The declaration must be completed in black, blue or purple ink (clause

Submitting a corporate property tax return for 2017

The three blank fields on the right side of the line must be filled with dashes.

  • Line 050 is needed to indicate the residual value of the property as of December 31 of the tax period.

If several units that have their own cadastral number act as one inventory object, then the taxpayer must fill out several blocks at once (lines 010–050) for each of such objects. In each block you must indicate the cadastral number of the object.
On line 050 of each block, you must enter the residual value calculated by calculation. To do this, from the total area of ​​all objects included in the inventory card, the share of each of them is calculated, which is multiplied by the total residual value of all objects included in the inventory card according to accounting data.

Line 270 of the property tax return

Tax Code of the Russian Federation Tax Code of the Russian Federation): - it was registered as OS from 01.01.2013 (with the exception of property accepted as a result of the reorganization/liquidation of organizations or as a result of its transfer (including acquisition) between related parties); - in a subject of the Russian Federation, in the territory in which the property is located, the benefit in respect of such property is established by law. For example, corresponding amendments have been made to the “property” law of the Lipetsk region (clause


35 art. 4 of the Law of the Lipetsk Region dated November 27, 2003 N 80-OZ). However, if you own only fixed assets included in the first or second depreciation group, then you will not have to pay tax - this property is not subject to taxation (clause 8 p. 4 Article 374 of the Tax Code of the Russian Federation).

The procedure for filling out the tax calculation for an advance payment for the property tax of organizations, approved by Order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895 “On approval of forms and formats for submitting a tax return in electronic form and a tax calculation for an advance payment for the tax on property”. property of organizations and procedures for filling them out" it follows that line 210 of section 2 of the calculation reflects the residual value of all fixed assets recorded on the balance sheet as of April 1, July 1 or October 1, with the exception of the value of property as of the corresponding dates, which is not taxed on the basis pp. 1 - 7 p. 4 tbsp. 374 Code. Thus, on line 210 of section 2 of the tax calculation for corporate property tax, the cost of non-taxable fixed assets of the first and second depreciation groups should be reflected based on paragraphs.

Filling out line 270 of the property tax return for 2018

Code corresponding to the Federal Tax Service Inspectorate In the Federal Tax Service Inspectorate at the location of the Russian organization that is not the largest taxpayer 214 In the Federal Tax Service Inspectorate at the location of the individual enterprise that has a separate balance sheet 221 In the Federal Tax Service Inspectorate at the location of the successor who is not the largest taxpayer 215 In the Federal Tax Service Inspectorate at the place of registration as the largest taxpayer 213 To the Federal Tax Service Inspectorate at the place of registration of the successor, who is the largest taxpayer 216 To the Federal Tax Service Inspectorate at the location of the real estate property (in respect of which a separate procedure for calculating and paying tax is established) 281 To the Federal Tax Service Inspectorate at the place of business of a foreign organization through a permanent representative office 245 In addition, in the form of codes information is indicated:

  • on the form of reorganization or liquidation of the company (Appendix No. 2 to the Procedure);
  • on the method of submitting the declaration (Appendix No. 4 to the Procedure).

Let us recall that property tax is paid (clause 1 of article 373, clause 1 of article 378.2, clause 2 of article 346.11, clause 4 of article 346.26 of the Tax Code of the Russian Federation): Who pays the property tax of organizations In relation to what property does the organization is a payer of the Organization's tax on fixed assets in relation to: - real estate listed on the balance sheet as fixed assets; - residential buildings and residential premises not included on the balance sheet as fixed assets; Attention!!! If the authorities of the constituent entities of the Russian Federation have not established a procedure for paying tax in relation to residential buildings and residential premises that are not taken into account on the balance sheet as fixed assets, then there is no need to pay tax on such property (Letter of the Ministry of Finance of Russia dated January 26, 2016 N 03-05-05-01/ 2969) - movable property listed on the balance sheet as property. Attention!!! Since 2018, tax on movable property is not paid if the following conditions are simultaneously met (clause 1 of article 374, clause 25 of article 381, art.

Info

Tax benefit codes In the letter, tax officials recalled that since 2018, property tax benefits in relation to movable objects registered as fixed assets since 2013, as well as in relation to newly introduced high energy efficiency facilities, are valid only in those constituent entities of the Russian Federation, where the relevant regional laws have been adopted (clause 1 of Article 381.1 of the Tax Code of the Russian Federation). However, this innovation does not apply to the annual declaration.


It must be taken into account only when filling out the advance calculation for the first quarter of 2018. Therefore, according to the explanations of the Federal Tax Service, if since 2018 a property tax benefit has been introduced in a constituent entity of the Russian Federation (or its validity has been extended), then when declaring the right to this benefit in line 160 of section 2 of the declaration, you must indicate a composite indicator, the first part of which is 2012000, and the second is the details of a specific law.

Accountants will have to submit a property tax return for 2017 to the Federal Tax Service very soon (by March 30). The tax authorities decided to make the process of filling out the report easier for them and told them about all the pitfalls that they might encounter along the way.

Important

Materials on the topic What happened? The Federal Tax Service of Russia published a letter dated March 14, 2018 No. BS-4-21/, in which it explained to organizations how to correctly fill out a new property tax declaration form (advance payment calculation) in difficult situations. In particular, the tax authorities explained what to do if the property has neither a cadastral nor a conditional number.


They also told us how to indicate in the report the old OKOF code, which consists of 9 characters, and how to reflect tax benefit codes without errors.

The organization fills out a property tax return. What should be in line 270 if 2 sections No. 2 are filled out in the declaration? Read in the article.

Question: I know what should not be included in line 270. I have two sections No. 2 in my declaration and in both of them there is line 270. In this line in each of sections No. 2 there should be the same number or the sum of these lines should give the residual the cost of all fixed assets of the organization?

Answer: Line 270 should reflect the residual value of all fixed assets that are listed on the organization’s balance sheet as of December 31 of the reporting year. That is, on line 270 you should indicate the sum of the lines from two sections 2.

This follows from the procedure for filling out the declaration and letter from the Federal Tax Service of Russia dated August 7, 2015 No. BS-4-11/13906@.

How to prepare and submit a property tax return

Attention: the Tax Code of the Russian Federation establishes benefits for which there are currently no codes:
- for movable property that the organization registered after December 31, 2012 (clause 25 of Article 381 of the Tax Code of the Russian Federation);
- for any property of participants in the free economic zone in Crimea and Sevastopol (clause 26 of Article 381 of the Tax Code of the Russian Federation).

Before making changes to the order, indicate the following codes in the declaration:
- 2010257 - for movable property that the organization registered on January 1, 2013;
- 2010258 - on the property of participants in the free economic zone in Crimea and Sevastopol.

Please note: from January 1, 2015, the content of subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation has changed. Previously, it talked about movable fixed assets registered after December 31, 2012. Now this subparagraph refers to any fixed assets that are included in the first or second depreciation group according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1.

The procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895, does not take these changes into account. Fixed assets included in the first or second depreciation group are not recognized as an object of taxation, regardless of when they were registered. However, when filling out a declaration for the year, data on their residual value must be included in the indicator

How to fill out line 270 of the Organizational Property Tax Declaration? Does this line include the residual value of 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?

Answer

Yes, turn it on.

The line with code 270 reflects the residual value of all fixed assets recorded on the balance sheet as of December 31 of the tax period. An exception is the residual value of property, which is not taxed under subparagraphs 1 - 7 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation.

This is stated in subclause 16 of clause 5.3 of the Procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/271.

Fixed assets of the first and second depreciation groups are indicated in subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation. Therefore, do not exclude them from line 270.

Rationale

How to prepare and submit a property tax return

Section 2

In section 2 on lines 020–140 in columns 3–4, indicate the residual value of fixed assets for the reporting period, including preferential property. Include in the declaration only information about objects subject to property tax. Do not include information about all other property and other assets in the declaration.

Indicate the residual value of the property at the end of the year separately, in line 141:

On line 150, indicate the average annual value of property for the tax period, determined by dividing the sum of lines 020–140, column 3 by 13.

If the organization uses a benefit, then on line 160 indicate the benefit code given in Appendix 6 to the Procedure for filling out the declaration, approved by Order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/271.

In the new declaration form, Section 2 has been supplemented with a line with code K railway. This code is indicated only in relation to public railway tracks and structures that are their integral technological part. The coefficient values ​​are established by paragraph 2 of Article 385.3 of the Tax Code of the Russian Federation.

On line 270, reflect the residual value of all fixed assets that are listed on the organization’s balance sheet as of December 31 of the reporting year. The exception is fixed assets that are not recognized as objects of taxation in accordance with subparagraphs 1–7 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation. There is no need to indicate their residual value on line 270. The cost of fixed assets specified in subclause 8 of clause 4 of Article 374 of the Tax Code of the Russian Federation should not be excluded from the calculation.

This is stated in paragraphs 5.1–5.3 of the Procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/271.

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

Property tax declaration: sample

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

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

    Title page;

    Section 1, reflecting the generalized amount of tax liability;

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

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

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

Filling out a property tax return

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

Title page

What information should be reflected on the title page:

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

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

    reporting year;

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

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

    Company name;

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

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

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

Section 2

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

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

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

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

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

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

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

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

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

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

    the result obtained is divided by 100.

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

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

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

Section 2.1

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

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

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

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

Section 3

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

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

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

Section 1

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

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

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

How to fill out line 270 of the property tax return for 2013, if during 2013 you acquired property related to item 8 of the list of non-taxable property? The residual value of non-taxable property is included in the balance sheet, but is not indicated in line 140 of the property tax return. This means that in line 270 you need to put the balance amount and it will be greater than the amount on line 140 of the declaration. Is this true?

everything is correct. As follows from the Procedure for filling out the declaration, lines 140 and 270 do not coincide. In the first, you need to take the value of only taxable property. And in line 270 the residual value of movable and immovable objects subject to corporate property tax. As well as the cost of movable property that was registered after January 1, 2013, that is, tax-free. For line 270, it is not necessary to take into account only the objects that are listed in subparagraphs 1–7 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation.

The amount of line 270 must match the balance amount and be greater than the amount of line 140.

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

Article: Property tax: reporting in 2014

New line to reflect residual value

In the new declaration form, in Section 2 “Determination of the tax base and calculation of the amount of tax in relation to the taxable property of Russian organizations and foreign organizations operating in the Russian Federation through permanent representative offices,” a new line 270 has appeared. It must reflect the residual value of fixed assets as of as of December 31st.

The question immediately arises: should this value coincide with other data in the declaration? So, in line 140 you also need to reflect the residual value as of December 31.

As follows from the Procedure for filling out the declaration, lines 140 and 270 do not coincide. In the first, you need to take the value of only taxable property. And in line 270 the residual value of movable and immovable objects subject to corporate property tax. As well as the cost of movable property that was registered after January 1, 2013, that is, tax-free. For line 270, it is not necessary to take into account only the objects that are listed in subparagraphs 1–7 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation.* For example:

  • land plots and other environmental management facilities;
  • property owned by the right of operational management to federal executive authorities in which military and (or) equivalent service is legally provided for (if this property is used by them for the needs of defense, civil defense, security and law enforcement);
  • property recognized as objects of cultural heritage (historical and cultural monuments) of the peoples of Russia of federal significance.

In line 141, you must fill in the residual value of the real estate as of December 31. But since last year, movable property is not subject to tax.

Movable property registered as fixed assets from January 1, 2013 is not recognized as an object of taxation on the basis of subparagraph 8 paragraph 4 of article 374 of the Tax Code of the Russian Federation. Read more about this in the journal “Accounting in Education” No. 1, 2013*

Therefore, when filling out the annual return, another question may arise: should line 141 coincide with line 140, which also reflects the residual value of taxable property?

These lines may be the same, but not always. Only movable property that is registered after January 1, 2013 is not subject to tax. And those objects that were on the balance sheet before this date are still not exempt from tax. Therefore, on line 140, the institution will reflect information about movable property registered before January 1, 2013, and about immovable property.

If the institution does not have movable property subject to tax, but only real estate, then line 140 will coincide with line 141.

In practice, it is not always easy to determine whether property is movable or immovable. Especially when in an institution some objects are part of the building: air conditioners, alarm systems, etc. According to the Ministry of Finance of Russia, air conditioners, fire and security alarms are classified as movable property, since they can be easily dismantled without harm to their purpose. This was stated in a letter dated October 4, 2013. No. 03-05-05-01/41301, dated April 11, 2013 No. 03-05-05-01/11960. Therefore, if such assets were registered in 2013, there is no need to pay tax on them.