Resolution on movable and immovable property. Movable property: nuances of taxation

If there is only movable property on the balance sheet, is it necessary to submit a calculation of advance payments and a declaration of corporate property tax to the tax office? What lines of the declaration must be filled out? The questions are answered based on the actual situation.

Taxpayers and objects of taxation

By clause 1 art. 80 Tax Code of the Russian Federation a tax return is submitted by each taxpayer for each tax payable by him.

Payers of property taxes in accordance with Art. 373 Tax Code of the Russian Federation are organizations that have property recognized as an object of taxation according to Art. 374 Tax Code of the Russian Federation.

Objects of taxation for Russian organizations are 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...

Accounting for property in the form of fixed assets

According to accounting rules, fixed assets are recognized as assets that meet the criteria given in clause 4 PBU 6/01 “Accounting for fixed assets”. However, if the value of such assets is no more than 40,000 rubles, they can be included in the inventory (if this is provided for by the accounting policies - clause 5 PBU 6/01).

For tax purposes, depreciable property is property with a useful life of more than 12 months and an original cost of more than 100,000 rubles. ( clause 1 art. 256 Tax Code of the Russian Federation). An organization cannot change this rule by its accounting policy and set a lower cost threshold for recognizing property as depreciable. “Low value” objects for tax purposes are written off as material expenses ( pp. 3 p. 1 art. 254 Tax Code of the Russian Federation).

In order to bring tax and accounting data closer together, write-offs can occur evenly, and it is this decision that is fixed in the accounting policy for tax purposes.

IN paragraph 4 art. 374 Tax Code of the Russian Federation property that is not recognized as an object of taxation is listed. This list includes land plots, nuclear installations, icebreakers, space installations, as well as fixed assets included in the first or second depreciation group in accordance with Classification of fixed assets included in depreciation groups .

Consequently, if an organization’s balance sheet contains fixed assets (movable and (or) immovable), named as part of the objects of taxation, it is recognized as a payer of property tax and is obliged to submit a declaration (tax calculation for advance payments) for this tax.

The fact that according to clause 25 art. 381 Tax Code of the Russian Federation In 2017, a preferential tax regime applies to movable fixed assets (regardless of their depreciation group), accepted on the balance sheet from January 1, 2013, does not mean that such objects are automatically excluded from the list of taxable objects.

Exclusion from the list of taxable objects and provision of benefits are not the same thing. These are different mechanisms for regulating the tax burden, provided for by various articles of the Tax Code.

Yes, due to Art. 381.1 Tax Code of the Russian Federation from January 1, 2018, the tax benefit established clause 25 art. 381 Tax Code of the Russian Federation, will be applied by taxpayers at the discretion of the constituent entities of the Russian Federation. It is likely that in some regions its validity will be extended, and in others terminated, however, in both cases, owners of movable property will be considered payers of property taxes who are required to submit tax reports for this tax.

The object of taxation fell under the benefit

If there is property on the organization’s balance sheet for which the benefit is applied according to clause 25 art. 381 Tax Code of the Russian Federation, filling out tax calculations and property tax returns has the following features.

In section 2 of the declaration (tax calculation), data is filled in on the residual value of fixed assets recognized as objects of taxation (column 3), including the value of preferential property (column 4).

When calculating tax (advance tax payment) in line 160 “Tax benefit code” (in line 130 of the tax calculation), in the first part of the composite indicator the tax benefit code 2010257 is indicated (according to Appendix 6 to Order of the Federal Tax Service of the Russian Federation dated March 31, 2017 No. ММВ-7-21/271@). The second part of the composite indicator is not filled in in this case.

Otherwise, the declaration (tax calculation) is filled out in the generally established manner.

Rules for filling out and submitting tax calculations

Let's look at them using a specific example.

Example
On June 26, 2017, the organization purchased a “Speed Limit” device for installation on a rented vehicle. The cost of the device was 50,000 rubles. (fifth depreciation group). Tax calculations for the first half of 2017 have not been submitted. Is this a bug?

The cost of the purchased device exceeds the limit of 40,000 rubles, so it must be reflected by the organization in accounting as part of the operating system. Since this device is an operating system and belongs to the fifth depreciation group (that is, it is not included in the list of exceptions from the list of objects of taxation), the organization is recognized as a payer of property tax.

The presence of an obligation (or absence thereof) to submit a tax calculation for property tax for the first half of 2017 depends on the date of acceptance of the instrument for accounting as fixed assets.

The device has arrived at the organization. Debit 08 Credit 60 (76). Amount 50,000 rub. Date 06/26/2017
The device is included in the OS. Debit 01 Credit 08. Amount 50,000 rub.	The device is not included in the OS. A “delay” in account 08 of potential fixed assets is permissible only if they are brought to a state suitable for their intended use and are incomplete due to this process of forming their initial value. Any other delay will be contested by the tax authorities and may be regarded as tax evasion (submission of required reports)
If already at the time of purchase the device is suitable for its intended use, then the date of registration of the object as a capital investment and the date of its transfer to the OS coincide. In this case, this date is 06/26/2017
The obligation to submit tax calculations for advance payments of property tax for the first half of 2017 arose	There is no obligation to submit tax calculations for advance payments of property tax for the first half of 2017 (subject to the legal deduction of the device as part of capital investments in June 2017)

Let us explain why, if the device is accepted into the operating system in June 2017, the organization has an obligation to report property tax.

In general, the reporting periods for property tax are the first quarter, half a year and nine months of the calendar year ( clause 2 art. 379 Tax Code of the Russian Federation). Tax period - calendar year ( clause 1 art. 379 Tax Code of the Russian Federation).

At the end of each reporting (tax) period, taxpayers are required to submit to the tax authorities a calculation of advance payments (tax declaration) ( clause 1 art. 386 Tax Code of the Russian Federation).

Tax calculations for the first half of 2017 should have been submitted by July 31, 2017 ( clause 2 art. 386 Tax Code of the Russian Federation), filling in section. 2 on line with code 080 information as of 01.07 on the residual value of fixed assets recognized as an object of taxation (column 3) - 50,000 rubles, including on the value of preferential property (column 4) - 50,000 rubles. (cm. pp. 3 clause 5.3 Procedure for filling out tax calculations). When calculating the amount of the advance tax payment, in line 130 “Tax benefit code” the tax benefit code 2010257 should have been indicated without filling out the second part of the composite indicator.

If only movable fixed assets are listed on the organization’s balance sheet, it will still have to report to the tax office by submitting a calculation of advance payments for property tax (at the end of the calendar year - a declaration). The tax payable according to such a calculation (declaration) is zero, but inspectors will receive information about the company’s preferential property.

For failure to submit tax calculations for advance payments of property tax, the organization and its official may be brought to tax and administrative liability (see, for example, Resolution of the Armed Forces of the Russian Federation dated May 30, 2017 No. 56-AD17-16):

The organization faces a fine of 200 rubles. according to clause 1 art. 126 Tax Code of the Russian Federation;

The official responsible for submitting tax reports faces a fine of 300 to 500 rubles. according to Part 1 Art. 15.6 Code of Administrative Offenses of the Russian Federation.

If an organization misses the deadline for submitting a tax return, then tax liability will arise according to Art. 119 Tax Code of the Russian Federation in the form of a fine of 1,000 rubles.

This year, regional authorities are betting that they will be able to fill budget gaps through property taxes. However, first it would not hurt for the legislator to clarify the procedure for calculating tax in complex situations. In the meantime, uncertainty on certain issues gives rise to conflict situations between taxpayers and tax authorities.

Exemption from property tax upon transfer of movable property to a subsidiary company

Hello! In 2017, it is expected that movable property will be transferred to the company's balance sheet from the subsidiary. Is it possible to apply benefits in the form of exemption from property tax in relation to these objects?

Fixed asset objects included in the first or second in accordance with the OS Classification are not recognized as subject to property tax on the basis of paragraphs. 8 clause 4 art. 374 Tax Code. At the same time, as the Ministry of Finance explained in Letter dated November 3, 2016 N 03-05-05-01/64439, such fixed assets are not taxed, regardless of the date of their registration as fixed assets and transfer (including acquisition) between persons recognized (not recognized) interdependent in accordance with paragraph 2 of Art. 105.1 of the Code.

As for the taxation of movable property included in other depreciation groups, in this case one should be guided by clause 25 of Art. 381 Tax Code. This provision provides for an exemption from taxation of movable property registered on January 1, 2013. At the same time, this benefit does not apply to “movable property” that is registered as a result of the reorganization or liquidation of legal entities, transfers, as well as transactions concluded between interdependent persons.

Thus, movable property not belonging to the first - second depreciation groups, accepted onto the balance sheet as a result of reorganization, is subject to property tax in the general manner. In 2017, no fundamental changes are expected in this part.

Exemption from taxation of movable property

Thank you! But I heard that it is planned to lift the restriction on exemption from taxation of movable property...

Indeed, bills have been introduced to the State Duma more than once to provide for the expansion of the tax benefit enshrined in clause 25 of Art. 381 of the Tax Code, and extending it to all “movable property” registered on January 1, 2013. That is, it was proposed to exempt from taxation all movable property accepted on the balance sheet from that date, regardless of how it entered the organization - as a result of reorganization or as a result of transactions concluded between related parties. However, the Government provided a negative response to all such bills. And it must be said that this is understandable - the economic situation in the country still leaves much to be desired, and initiatives of this kind will obviously entail additional losses for regional budgets. Moreover, it is expected that another bill (N 11078-7) will be adopted by the end of the year. And it, on the contrary, limits the use of “movable” benefits. The document establishes that the property tax benefit provided for in paragraph 25 of Art. 381 of the Code in relation to movable property will be applied only by decision of the relevant constituent entity of the Russian Federation. The explanatory note to the bill notes that it is “aimed at ensuring the balance of the budgets of the constituent entities of the Federation and obtaining additional revenues to the federal and regional budgets.” It is planned that this innovation (an additional restriction for the purposes of applying the “movable benefit for corporate property tax”) will come into force on January 1, 2018.

Determination of the useful life of fixed assets for tax and accounting purposes from January 1, 2017

Hello! Is it true that from January 1, 2017, it will be necessary to redefine the useful life of fixed assets for tax and accounting purposes?

From January 1, 2017, a new Classification of fixed assets included in depreciation groups comes into force. The corresponding changes to Government Decree No. 1 of January 1, 2002 were made by Government Decree No. 640 of July 7, 2016. Innovations are directly related to the fact that from the beginning of 2017 the All-Russian Classifier of Fixed Assets (OKOF), which was established By Order of Rosstandart of December 12, 2014 N 2018-Art.

In relation to fixed assets put into operation after January 1, 2017, the OS Classification should be applied to determine the useful life as amended by Government Decree No. 640 of July 7, 2016. In relation to “old” fixed assets, that is, those introduced in operation until January 1, 2017, nothing changes - the SPI of these objects is determined once when they are put into operation. Such clarifications were given by the Ministry of Finance, in particular, in Letters dated November 8, 2016 N 03-03-Р3/65124, dated October 6, 2016 N 03-05-05-01/58129, etc.

But that's not all. Paragraph 1 of Government Resolution No. 640 of July 7, 2016 declared para. 2 clause 1 of Government Decree No. 1 of January 1, 2002. And it stated that the OS Classification can be used for accounting purposes.

Accordingly, from January 1, 2017, in accounting, the SPI of an object of fixed assets must be determined when accepting the object for accounting based on clause 20 of PBU 6/01, approved. By Order of the Ministry of Finance of March 30, 2001 N 26n, from the following conditions:

the expected life of the facility in accordance with its expected productivity or capacity;
expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;
regulatory and other restrictions on the use of this object (for example, the rental period).

At the same time, in cases of improvement (increase) of the initially adopted standard indicators of the functioning of an OS object as a result of reconstruction or modernization, the organization revises the useful life of this object.

Transport tax in case of erroneous indication of vehicle type

Hello! I am an individual entrepreneur. in relation to the car registered to me, I paid correctly and on time on the basis of the tax notice. And now, when this car has already been deregistered, I received a demand for payment of its transport tax - the tax was additionally assessed due to the fact that the traffic police initially incorrectly indicated the type of vehicle when registering it and, as a result, the tax was calculated at a reduced rate . Should an individual entrepreneur pay additional transport tax in such a situation?

Transport tax is regional. And, accordingly, it is established by the Tax Code (Chapter 28 of the Tax Code) and the laws of the constituent entities of the Russian Federation. When setting a tax, regional authorities determine the tax rate within the limits established by the Tax Code. These limits are determined based on engine power, jet engine thrust or vehicle gross tonnage per vehicle engine horsepower, one kilogram of jet engine thrust, one register ton of vehicle or one vehicle unit. At the same time, the constituent entities of the Russian Federation are also given the right to establish differentiated tax rates for each category of vehicles, as well as taking into account the number of years that have passed since the year of manufacture of the car and (or) their environmental class (clause 3 of Article 361 of the Tax Code).

Thus, by the law of a constituent entity of the Russian Federation, transport tax rates can be differentiated depending on the category of the vehicle.

It must be said that individual entrepreneurs, like ordinary citizens, pay transport tax on the basis of what they receive from the tax authority (clause 3 of Article 363 of the Tax Code). In turn, inspectors calculate transport tax based on information received from the traffic police (clause 1 of article 362 of the Tax Code).

In the situation under consideration, when registering a car, the wrong type of vehicle was mistakenly indicated, which affected the amount of the transport tax. This error was discovered by the traffic police and transferred the relevant information to the tax authority. And the inspectors assessed additional transport tax based on the correct type of vehicle.

It appears that the actions of the tax authority are lawful. After all, every person must pay legally established taxes and fees (Clause 1, Article 3 of the Tax Code). At the same time, in this case, the individual entrepreneur cannot be held liable for late payment of taxes, since this is not his fault.

Please also note that sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending. In other words, the tax authorities will no longer be able to collect everything that “fell” beyond this three-year period.

Transport tax upon re-registration of a car by a separate division

Good afternoon! The organization has several separate divisions. Due to production needs, one truck had to be re-registered from one division to another. In this case, how should transport tax be calculated in relation to this vehicle?

Article 357 of the Tax Code (hereinafter referred to as the Code) establishes that payers of transport tax are persons who, in accordance with the law, are registered with vehicles recognized as objects of taxation. In the general case, the amount of tax payable to the budget at the end of the tax period is calculated for each vehicle as the product of the corresponding tax base and the tax rate (clause 2 of Article 362 of the Tax Code).

A special one is established for cases where the registration or deregistration of a vehicle occurred in the middle of the tax period. In such situations, according to paragraph 3 of Art. 362 of the Code, tax is calculated using a special coefficient. This is defined as the ratio of the number of full months during which the transport was registered to the taxpayer to the number of calendar months in the tax or reporting period. Moreover, if the registration of the vehicle occurred before the 15th day of the corresponding month inclusive, then this month is taken as a full month for the purposes of calculating transport tax. Accordingly, if registration occurred after the 15th day, this month is not taken into account when calculating the special coefficient. And vice versa, if the car is deregistered after the 15th day, the month of deregistration is taken as the full month. If the vehicle was deregistered before the 15th day, then this month is not taken into account when determining the special coefficient.

The Ministry of Finance in Letter dated August 11, 2016 N 03-05-05-04/47037 explained that a similar procedure should be applied when re-registering vehicles to separate divisions of the organization located in various constituent entities of the Russian Federation.

Transport tax benefit for individual entrepreneurs on payments for Platon

Hello! An individual entrepreneur is the owner of a 12-ton truck, which is registered in the Platon system. I heard that individuals are provided with a transport tax benefit in the amount of the fee paid to compensate for damage to federal roads. Does this benefit apply to individual entrepreneurs? And how can you get this benefit?

Chapter 28 of the Tax Code (hereinafter referred to as the Code) establishes different procedures for paying transport tax for organizations and for individuals. At the same time, for the purpose of paying this tax, individuals are not divided into individual entrepreneurs and individuals who are not such. In other words, individual entrepreneurs, like ordinary individuals, pay transport tax on the basis of a tax notice (clause 3 of Article 363 of the Tax Code). The tax itself is calculated by tax authorities on the basis of information that they receive from the authorities that carry out state registration of vehicles on the territory of the Russian Federation (clause 1 of Article 362 of the Tax Code).

Article 361.1 of the Code establishes a tax benefit for individuals in the form of an exemption from taxation in respect of each vehicle that has a permissible maximum weight of over 12 tons and is registered in the register of vehicles of the “Platonov” toll system. This benefit is provided if the amount of the said fee paid in a tax period in relation to a given vehicle exceeds or is equal to the amount of calculated tax for the same tax period (clause 1 of Article 361 of the Tax Code). If the “payment to Plato” is less than the calculated amount of transport tax, then you only need to pay the difference to the budget (the amount of the calculated tax minus the “Plato” fee, clause 2 of Article 361.1 of the Tax Code). Moreover, by virtue of the provisions of paragraph 3 of Art. 361.1 of the Code, in order to exercise the right to the specified benefit, an individual must submit to the tax authority the appropriate application and documents confirming the right to this benefit (see Letters of the Ministry of Finance dated October 10, 2016 N 03-05-06-04/58745, dated October 6, 2016 N 03-05-06-04/58161, etc.). Obviously, such documents include both documents confirming the ownership of the vehicle, as well as “payments” and documents provided by the operator of the “Platonov” toll collection system (operator’s report, which indicates the route of the vehicle with reference to the time (date) of the start and the end of the vehicle’s movement, and primary accounting documents drawn up by the taxpayer himself, confirming the use of this vehicle on the corresponding route).

Excess of payment for "Platon" over the amount of transport tax

Good afternoon An individual entrepreneur has two 12-ton trucks. The amount of the “payment to Plato” in relation to one of them exceeds the amount of the calculated transport tax. Is it possible to take into account the excess amount when calculating transport tax on other heavy goods vehicles?

No, the Tax Code (hereinafter referred to as the Code) does not give taxpayers such an opportunity.

According to paragraph 2 of Art. 362 of the Code, the amount of tax payable to the budget at the end of the tax period is calculated for each vehicle as the product of the corresponding tax base and tax rate. At the same time, this norm also provides for the so-called Platonic deduction. Namely, it says here that the amount of transport tax calculated at the end of the tax period by organizations in relation to, again, each vehicle with a permissible maximum weight of over 12 tons, registered in the vehicle register of the toll collection system, is reduced by the amount of the payment for damages, paid in respect of such a vehicle in a given tax period. From the provisions of this norm it directly follows that the “Platonovsky” deduction for transport tax is provided in connection with the payment by the company of funds to compensate for damage in relation to each registered heavy load. That is, this deduction does not affect the amount of transport tax calculated for other vehicles. The Ministry of Finance also confirms the legitimacy of this approach (see, for example, Letter dated August 11, 2016 N 03-05-05-04/47021).

Transferring the deduction for Plato to 2017

Hello! The organization applies the simplified tax system with the object of taxation “income minus expenses”. A 12-ton truck is registered to the company, and the amount of payment paid in 2016 to compensate for the damage caused by this vehicle to federal public roads exceeds the amount calculated in relation to its transport tax. Does an organization have the right to transfer the unaccounted “surplus” to pay transport tax for the same heavy cargo to 2017?

The use of the simplified tax exemption exempts the company from paying a number of taxes. Thus, “simplified” people do not pay income tax (with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of the Tax Code), property tax on organizations (with the exception of “cadastral” tax). Also, “simplified” people are not recognized as VAT payers (with the exception of “import” VAT and tax paid in accordance with Article 174.1 of the Tax Code).

Organizations using the simplified tax system pay other taxes, including transport tax, in accordance with the general procedure (clause 2 of article 346.11 of the Tax Code). And this means that “simplified” companies, like companies applying the general taxation regime in accordance with clause 2 of Art. 362 of the Tax Code, when calculating transport tax at the end of the tax period in relation to a 12-ton vehicle registered in the special register, the amount of tax is reduced by the amount of the “payment to Plato” paid in relation to such a vehicle in a given tax period.

Thus, as we see, the “Platonic” deduction is applied to a specific 12-ton truck and at the same time it is applied to the total amount of transport tax for the tax period (calendar year); The balance of the “Platonic” deduction is not carried over to the next calendar year.

Attributing the deduction for “Plato” to expenses

Thank you! Then one more question: in such situations, can the remainder of the “Platonic” deduction be attributed to expenses when calculating the single tax paid in connection with the application of the simplified tax system (the object of taxation is “income reduced by the amount of expenses incurred”)?

In the event that the payment for compensation for damage caused by 12-ton trucks to federal roads during the tax period exceeds the amount of transport tax calculated in relation to the heavy truck that caused this damage, the transport tax in relation to this vehicle is recognized as zero (clause 2 of Art. . 362 NK).

In turn, a closed list of expenses that can be taken into account on the simplified tax system with the object of taxation “income minus expenses” is given in paragraph 1 of Art. 346.16 of the Internal Revenue Code. Thanks to the Law of July 3, 2016 N 249-FZ, a new sub-item appeared in this list - 37. It names a type of expense such as payment for compensation for damage caused to public roads of federal significance by vehicles with a permissible maximum weight of over 12 tons registered in the register of the vehicle toll collection system (“payment to Plato”). Moreover, it is also clarified here that the amount of “payment to Plato” actually paid during the tax period is taken into account in expenses when calculating the “simplified” tax for the tax period in the amount of the excess of the actually paid amount of payment over the amount of transport tax calculated for the tax period in accordance with Chapter. 28 of the Code.

Thus, if the “Platonovsky” deduction exceeds the amount of calculated transport tax in relation to a 12-ton truck, then the transport tax is taken equal to zero, and the “difference” is charged to expenses on the basis of paragraphs. 37 clause 1 art. Code 346.16.

Note! When calculating the “simplified” tax, only economically justified and documented expenses are recognized (clause 2 of Article 346.16 of the Tax Code).

Exemption from payment of property tax for individual entrepreneurs when switching to the simplified tax system

Hello! An individual entrepreneur plans to rent out his own real estate in 2017. At the same time, the individual entrepreneur switches to “simplified”. What documents must be submitted to the tax authority in order not to pay property tax in relation to the specified real estate for 2017?

The use of a simplified taxation system relieves individual entrepreneurs from the obligation to pay property tax for individuals. However, according to paragraph 3 of Art. 346.11 of the Tax Code, this exemption applies only to property that is used in business activities. And secondly, real estate is not exempt from paying property tax, the tax on which is calculated based on its cadastral value.

Thus, if real estate owned by an individual entrepreneur, which he plans to rent out, as of January 1, 2017, is included in the list of real estate objects in respect of which property tax is paid based on their cadastral value, then the application of the simplified tax system does not exempt individual entrepreneurs from paying cadastral tax for this property. As for other fixed assets, when using the “simplified taxation” they are completely exempt from taxation, provided that the individual entrepreneur uses them in business activities. However, this fact must be documented.

In order to obtain an exemption from property tax, an individual entrepreneur using the simplified tax system must submit a corresponding application to the tax office. The application must indicate a list of objects in respect of which the individual entrepreneur declares his right to exemption from taxation on the basis of clause 3 of Art. 346.11 Tax Code of the Russian Federation. The said application must be accompanied by documents confirming that the property is used in business activities. In the situation under consideration, the individual entrepreneur plans to rent out real estate, so such supporting documents include, among other things, contracts for the rental of premises, “payments” confirming the payment by tenants of the appropriate fee, etc. and so on. Please note that the Unified State Register of Individual Entrepreneurs must also indicate the type of activity carried out by the individual entrepreneur as “renting premises”.

For your information! When selling property that was used by an individual entrepreneur in business activities, the property deduction for personal income tax is not applied to the income from the transaction. It does not matter the fact that such property was used not only in business activities, but also for the personal needs of the individual entrepreneur (see, for example, Letter of the Ministry of Finance dated August 8, 2016 N 03-04-05/46458).

December 2016

22.09.2016

Organizational property tax is paid by firms that have property that is subject to taxation. For Russian organizations, these are movable and immovable assets that they account for on the balance sheet as fixed assets, in the manner established for accounting. Objects of taxation also include objects transferred for temporary possession, use, disposal, trust management, contributed to joint activities or received under a concession agreement. But rented property is not included in their number.

From a letter to the editor

We rent a warehouse that contains several machines. We use these machines in the manufacture of products that we subsequently sell. These machines are not our property, they are not listed on our balance sheet, but our lessor claims that we must pay property tax for these machines, since we are the ones who use them. Is this so?

Expert opinion

In this case, you, as a tenant, do not have to pay taxes on the property when renting it.
This is the responsibility of the lessor, since the disputed property is taken into account on its balance sheet.
This point of view is confirmed by the Russian Ministry of Finance (letter dated May 26, 2016).
№ 03-05-05-01/30390).

Organizational property tax is paid by firms that have property that is subject to taxation. For Russian organizations, these are movable and immovable assets that are recorded on the balance sheet as fixed assets in the manner established for accounting. This property also includes objects transferred for temporary possession, use, disposal, trust management, contributed to joint activities or received under a concession agreement.

The object is classified as fixed assets if the following conditions are simultaneously met:

it is intended for use in the production of products, when performing work or providing services, for management needs or for provision for a fee for temporary possession and use or for temporary use;
it is intended for long-term use (exceeding 12 months) or a normal production cycle exceeding 12 months;
it is not intended for sale;
it is capable of bringing economic benefits (income) to the organization in the future.

The tenant does not have to pay property tax on leased property recorded by the tenant in off-balance sheet account 001 “Leased fixed assets”.
The lessor must do this, since the leased property is accounted for as fixed assets on its balance sheet.

Practical encyclopedia of an accountant

All changes for 2019 have already been made to the berator by experts. In answer to any question, you have everything you need: an exact algorithm of actions, current examples from real accounting practice, postings and samples of filling out documents.

From January 1, 2018, 14 regions will completely or partially abolish the movable property tax. We have compiled a list of regions where benefits will apply in one table. Check to see if your region is in the table. If it is not there, in 2018 the organization will pay tax on movable property.

Let us remind you that in 2017, organizations do not pay tax on movable property, which was registered as fixed assets from January 1, 2013. Movable property includes cars, equipment, securities, etc. The tax benefit will cease to apply on January 1, 2018. Moreover, each region has the right to determine for itself whether to provide a benefit in 2018 or not. If the region has not adopted its own tax law, then the organization must pay tax at a rate of 1.1 percent.

Regions where you do not have to pay tax on movable property in 2018

Starting from 2018, a company will be able not to pay tax on movable property only if this right is prescribed in the law of a constituent entity of the Russian Federation. Check to see if your region is in the table. If it is not there, the company will have to pay property tax on movable assets that were registered on January 1, 2013.

Check back here often - the table is constantly updated. The authorities can pass a law at any time, even retroactively. After all, the amendment improves the situation of taxpayers. The table shows regions that have partially or completely exempted movable property from tax.

Region	Property covered by the benefit	Type of benefit	Organizations that have the right to apply the benefit	Base
Astrakhan region			Only organizations that extract hydrocarbons from offshore fields located in the Russian part (Russian sector) of the Caspian Sea bottom	Law of the Astrakhan region of October 31, 2017 No. 60/2017-OZ
Volgograd region	Movable property registered in 2013 and later 1		All organizations	Law of the Volgograd region of November 29, 2017 No. 116-OD
Jewish Autonomous Region	Movable property registered in 2013 and later 1	Reduced tax rate – 0.5 percent	All organizations	Law of the Jewish Autonomous Region of November 30, 2017 No. 194-OZ
Kaliningrad region	Movable property registered in 2013 and later 1	Reduced tax rate – 1.1 percent	All organizations, except those listed in paragraph 10 of Art. 4 of the Law of the Kaliningrad Region of November 27, 2003 No. 336	Law of the Kaliningrad Region of November 28, 2017 No. 118
Kaliningrad region	Movable property registered in 2013 and later 1		Organizations listed in clause 10 of Art. 4 of the Law of the Kaliningrad Region of November 27, 2003 No. 336	Law of the Kaliningrad Region of November 28, 2017 No. 118
Kursk region	Movable property registered in 2013 and later 1	Reduced tax rate – 1.1 percent	All organizations	Law of the Kursk region of November 24, 2017 No. 78-ZKO
Lipetsk region	Movable property registered in 2013 and later 1	Full tax exemption	All organizations	Law of the Lipetsk Region of September 14, 2017 No. 106-OZ
Moscow region	Movable property registered in 2013 and later 1	Full tax exemption	All organizations	Law of the Moscow Region of October 3, 2017 No. 159/2017-OZ
Nizhny Novgorod Region		Full tax exemption	Organizations involved in: manufacturing; scientific research and development; automobile transportation of privileged categories of citizens on regular municipal and intermunicipal routes in the Nizhny Novgorod region.	Law of the Nizhny Novgorod Region of November 8, 2017 No. 152-3
		Full tax exemption. The benefit does not apply to leased property	Institutions created by the Nizhny Novgorod region and municipalities of the Nizhny Novgorod region and financed from the regional budget, the Territorial Compulsory Medical Insurance Fund of the Nizhny Novgorod Region and local budgets
The Republic of Buryatia	Railway rolling stock produced in 2013 and later. The production date is determined from the technical passport	Full tax exemption	All organizations	Law of the Republic of Buryatia dated October 10, 2017 No. 2568-V
Ryazan Oblast	Movable property registered in 2013 and later 1	Reduced tax rate – 0.6 percent	All organizations	Law of the Ryazan region of November 27, 2017 No. 87-OZ
Saint Petersburg	Movable property registered in 2013 and later 1, from the date of issue of which no more than 3 years have passed	Full tax exemption	All organizations	Law of St. Petersburg of November 29, 2017 No. 785-129
Saratov region	Movable property classified as innovative high-performance equipment 4, from the date of release of which no more than three years have passed	Full tax exemption. The rate applies until December 31, 2020 inclusive (clause 3 of article 2 of the Law of the Saratov Region of November 28, 2017 No. 112-ZSO)	All organizations 3	Law of the Saratov Region of November 28, 2017 No. 112-ZSO
Saratov region	Other movable property registered in 2013 and later 1	Reduced tax rate – 1.1 percent. The rate applies until December 31, 2018 inclusive (clause 2 of article 2 of the Law of the Saratov Region of November 28, 2017 No. 112-ZSO)	All organizations 3	Law of the Saratov Region of November 28, 2017 No. 112-ZSO
Smolensk region	Movable property acquired in the Smolensk region during the implementation of investment projects (contracts). The benefit does not apply to certain types of vehicles 2	Full tax exemption	Only investors and residents	Laws of the Smolensk region of November 15, 2017 No. 137-z and of October 6, 2017 No. 95-z
Tyumen region	Movable property registered in 2013 and later 1	Reduced tax rate – 0.55 percent	All organizations	Law of the Tyumen region of October 24, 2017 No. 74
Chechen Republic	Movable property registered in 2013 and later 1	Full tax exemption	All organizations	Law of the Chechen Republic of November 27, 2017 No. 45-rz
Yaroslavl region	Movable property registered in 2013–2015 1	Reduced tax rate – 1.1 percent	All organizations	Law of the Yaroslavl region of October 31, 2017 No. 44-z
Yaroslavl region	Movable property registered in 2016 and later 1	Full tax exemption	All organizations	Law of the Yaroslavl region of October 31, 2017 No. 44-z

1 The benefit does not apply to movable property that is obtained as a result of:
– reorganization or liquidation of legal entities;
– transactions with related parties.

The exception is railway rolling stock produced in 2013 and later (according to the technical passport). Such objects are not subject to property tax, regardless of the basis on which the organization received them. 2 Features of the application of benefits are defined in Article 3 of the Law of the Smolensk Region of November 15, 2017 No. 137-z and Article 3 of the Law of the Smolensk Region of October 6, 2017 No. 95-z. 3 To apply a reduced rate, you must submit documents to the tax office confirming that the property belongs to preferential categories. 4 The list of property that falls into the category of innovative high-performance equipment is given in paragraph 9 of Article 2 of the Law of the Saratov Region of November 24, 2003 No. 73-ZSO.

Taxation of movable property in recent years has been carried out according to special rules. This order changed in 2018. Let's consider the essence of these changes.

Important! From 01/01/2019, movable property is not subject to property tax. For details, see the material “Movable property tax has been abolished.” That is, now only real estate is subject to taxation. Read about what grounds tax officials are looking for for reclassifying movable property into real estate.

Taxation of movable property: history of the issue

From January 1, 2015, fixed assets included in depreciation groups 1 and 2 of the Classification of fixed assets approved by the Government of the Russian Federation ceased to be recognized as objects of taxation (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation).

At the same time, other objects of movable property are subject to taxation. Moreover, since 2015, such an object has also included property acquired after 01/01/2013, which was not subject to taxation until 2015. However, simultaneously with the exclusion from non-taxable property, it was included in the preferential property.

Thus, all movable property, except for objects of depreciation groups 1 and 2, from 2015, regardless of the date of registration as fixed assets, began to be regarded as subject to taxation. At the same time, property acquired after 01/01/2013 fell under the exemption.

What movable property should be taxed in 2017

In accordance with paragraph 25 of Art. 381 of the Tax Code of the Russian Federation, movable property registered after 01/01/2013 is exempt from property tax (Clause 57, Article 1, Part 5, Article 9 of Law No. 366-FZ). This benefit does not apply to movable property accepted for accounting after:

liquidation or reorganization of a legal entity;
acquisition or transfer of property from related parties.

An exception to this list since 2017 is railway rolling stock produced after 01/01/2013.

To find out whether updating the constituent documents of a joint stock company affects the movable property benefit, read the material“Transformation of a joint-stock company into a public joint-stock company: what will happen to the property tax benefit?” .

Thus, in 2017, when calculating the average annual value of property in the tax base, one should take into account (subclause 8, clause 4, article 374, clause 25, article 381 of the Tax Code of the Russian Federation) the cost of movable property that is not included in depreciation groups 1 and 2 , but related to objects:

registered as OS before 01/01/2013;
registered as an OS later than 01/01/2013 after the liquidation or reorganization of a legal entity, as well as as a result of acquisition or transfer from related parties, except for railway rolling stock;

The essence of innovations regarding movable property since 2018 (Article 381.1 of the Tax Code of the Russian Federation) and since 2019 (Article 374 of the Tax Code of the Russian Federation)

In 2017, the chapter of the Tax Code of the Russian Federation, dedicated to the property tax of organizations, was supplemented with Art. 381.1, which clarified the procedure for applying the benefits provided for in paragraph 25 of Art. 381 and exempting from tax movable property registered after 01/01/2013.

According to Art. 381.1 of the Tax Code of the Russian Federation, the issue of applying this benefit since 2018 is left to the discretion of the regions. That is, if the law of the subject provides for such a benefit, then it will be applied. If the region does not adopt the corresponding law, then movable property registered after 01/01/2013 will have to be included in the corporate property tax base from 2018 (clauses 69-70 of article 2 of the law on amendments to the Tax Code of the Russian Federation dated November 27. 2017 No. 335-FZ).

At the same time, tax rates determined by regional laws in relation to the property specified in paragraph 25 of Art. 381 of the Tax Code of the Russian Federation, not exempt from taxation in accordance with Art. 381.1 of the Tax Code of the Russian Federation cannot exceed 1.1% in 2018.

Regions establish benefits for movable property differently, for example:

in the Astrakhan region (Law of the Astrakhan region dated October 31, 2017 No. 60/2017-OZ), the benefit covers movable property (accepted for registration after 2013) only of organizations extracting hydrocarbons from offshore fields located in the Russian part of the Caspian Sea bottom (applies reduced tax rate 0.5%);
in the Volgograd region (law of the Volgograd region dated November 29, 2017 No. 116-OD), all organizations for movable property must apply a rate of 1.1%;
in the Lipetsk region (Law of the Lipetsk region dated September 14, 2017 No. 106-OZ) there is a benefit for all organizations providing for complete exemption from taxation of movable property.

Read about the conditions that make it possible to apply benefits for movable property in this article.

Results

The issue of taxation of movable property has been resolved radically since January 1, 2019: there is no longer any need to pay tax on these assets.

In 2018, this issue was the responsibility of regional authorities. They had the right to completely exempt organizations from paying tax on movable property or establish reduced tax rates. Regions could establish benefits only for certain categories of taxpayers or for all organizations without exception.