Reporting form for advance payments on corporate property tax
All organizations that have objects of taxation for property tax are required to report on tax within a year. Moreover, reporting should be submitted even if the residual value of the objects (calculated at the average cost) is equal to zero.
To fulfill this obligation, the calculation of advance payments on property tax is intended.
The form for calculating advance payments was approved by order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/271.
It is necessary to hand over the calculation no later than 30 calendar days from the date of the end of the reporting period. It should be recalled that the reporting periods for property tax are:
1 quarter, the first half of the year and nine months - for objects, the base for which is determined by the average cost;
Quarter 1, Quarter 2, Quarter 3 - for objects, the base for which is the cadastral value.
Thus, for our case, the half-year report (Q2) must be submitted no later than July 30, 2018.
Place of provision of calculation of advance payments for property tax
The procedure for submitting a declaration on the organization's property tax depends on many factors: the type of property (movable, immovable), the presence of a separate subdivision, and the Germany WhatsApp Number List determination of the balance holder. For example, if movable property is on the balance sheet of the parent organization, but is used by a subdivision without a separate balance sheet, then the declaration is submitted at the location of the organization itself (parent organization).
And if, for example, an organization has an object, the base for which is calculated based on the cadastral value, then the declaration is submitted at the actual location of the property.
The author of the article strongly recommends that the reader familiarize himself with articles 383, 384, 385 of the Tax Code of the Russian Federation.
The method of submitting the calculation for advance payments on the property tax of the organization
The calculation of advance payments for property tax can be submitted to controllers:
in paper form;
through electronic communication channels. If the average number of employees exceeds 100 people, then the calculation should be submitted only in electronic form. The same method of delivery is used by the largest taxpayers.
Note! For error-free preparation and timely delivery of property tax calculations, as well as other reports, use the My Business online service . The service automatically generates reports, checks them and sends them electronically. You can get free access to the service right now at the link .
Completing the calculation of advance payments for corporate property tax
The calculation of advance payments for property tax consists of:
section 1 "Amount of advance tax payment payable to the budget";
Section 2 "Calculating the amount of advance tax payment in respect of 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 value";
Section 3 "Calculation of the amount of the advance tax payment for the reporting period on the real estate object, the tax base in respect of which the cadastral value is recognized."
Please note that section 1 is filled in the latest based on the data from sections 2 and 3. The general rules for filling out the calculation are indicated in order. It was approved by order of the Federal Tax Service.
The title page of the calculation of advance payments for the property tax of the organization
The header of the title page indicates the TIN and KPP. The checkpoint should be given special attention if the objects of taxation are located at the location of a unit with a separate balance sheet or the organization reports on remote real estate objects. In these cases, the checkpoint where the organization submits declarations is indicated.