Tax code for beginners. Tax Code for Beginners Tax Code of the Russian Federation Chapter 30

Article 372. General provisions

1. Tax on the property of organizations (hereinafter referred to in this chapter as the tax) is established by this Code and the laws of the constituent entities of the Russian Federation, is put into effect in accordance with this Code by the laws of the constituent entities of the Russian Federation, and from the moment of enactment is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation .2. When establishing a tax, the legislative bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by this chapter, the procedure and terms for paying the tax. When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by taxpayers.

Article 373. Taxpayers

1. Taxpayers of tax (hereinafter referred to in this chapter as taxpayers) are: Russian organizations; foreign organizations operating in the Russian Federation through permanent representative offices and (or) owning immovable property on the territory of the Russian Federation, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation.1.1. Organizations that organize the Olympic Games and Paralympic Games in accordance with Article 3 of the Federal Law "On the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and amendments to Certain Legislative Acts of the Russian Federation" in relation to property used in connection with the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi and the development of the city of Sochi as a mountain climatic resort.2. The activity of a foreign organization is recognized as leading to the formation of a permanent representative office in the Russian Federation in accordance with Article 306 of this Code, unless otherwise provided by international treaties of the Russian Federation.

Article 374. Object of taxation

1. The 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, unless otherwise provided by Article 378 of this Code.2. The objects of taxation for foreign organizations operating in the Russian Federation through permanent representative offices are movable and immovable property related to fixed assets, property received under a concession agreement. For the purposes of this chapter, foreign organizations keep records of objects of taxation in the manner established in the Russian Federation for accounting.3. The objects of taxation for foreign organizations that do not operate in the Russian Federation through permanent representative offices are real estate located on the territory of the Russian Federation and owned by the said foreign organizations by right of ownership and real estate received under a concession agreement. Not recognized as objects of taxation:
1) land plots and other objects of nature management (water bodies and other natural resources);
2) property owned on the basis of the right of economic management or operational management by the federal executive authorities, which legally provide for military and (or) service equivalent to it, used by these authorities for the needs of defense, civil defense, security and law enforcement in the Russian Federation.

Article 375. Tax base

1. The tax base is determined as the average annual value of property recognized as an object of taxation. When determining the tax base, property recognized as an object of taxation is taken into account at its residual value, formed in accordance with the established accounting procedure approved in the accounting policy of the organization. In the event that depreciation is not provided for certain items of fixed assets, the value of these items for tax purposes is determined as the difference between their initial cost and the amount of depreciation calculated according to the established depreciation rates for accounting purposes at the end of each tax (reporting) period. The tax base for real estate objects of foreign organizations that do not operate in the Russian Federation through permanent representative offices, as well as for real estate objects of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices, is the inventory value of these objects according to the data bodies of technical inventory. Authorized bodies and specialized organizations that carry out accounting and technical inventory of real estate objects are obliged to report to the tax authority at the location of these objects information about the inventory value of each such object located on the territory of the corresponding subject of the Russian Federation, within 10 days from the date of evaluation of the specified objects.

Article 376. Procedure for determining the tax base

1. The tax base is determined separately in respect of property subject to taxation at the location of the organization (the place of registration with the tax authorities of a permanent representative office of a foreign organization), in relation to the property of each separate division of an organization that has a separate balance sheet, in relation to each immovable property located outside the location of an organization, a separate subdivision of an organization with a separate balance sheet, or a permanent representative office of a foreign organization, as well as in respect of property taxed at different tax rates.2. In the event that an immovable property subject to taxation has an actual location in the territories of different constituent entities of the Russian Federation or in the territory of a constituent entity of the Russian Federation and in the territorial sea of the Russian Federation (on the continental shelf of the Russian Federation or in the exclusive economic zone of the Russian Federation), in relation to the specified of an object of immovable property, the tax base is determined separately and is accepted when calculating the tax in the corresponding subject of the Russian Federation in the part proportional to the share of the book value (for the objects of immovable property specified in paragraph 2 of Article 375 of this Code - the inventory value) of the object of immovable property in the territory of the corresponding subject Russian Federation.3. The tax base is determined by taxpayers independently in accordance with this Chapter.4. The average value of property recognized as an object of taxation for the reporting period is determined as the quotient of dividing the amount obtained by adding the residual value of the property on the 1st day of each month of the reporting period and the 1st day of the month following the reporting period by the number of months in the reporting period, increased by one. the number of months in the tax period, increased by one.5. The tax base for each immovable property of foreign organizations specified in paragraph 2 of Article 375 of this Code is taken equal to the inventory value of this immovable property as of January 1 of the year that is the tax period.

Article 377

1. The tax base under a simple partnership agreement (joint activity agreement) is determined on the basis of the residual value of the property recognized as an object of taxation, contributed by the taxpayer under a simple partnership agreement (joint activity agreement), as well as on the basis of the residual value of other property recognized as an object of taxation, acquired and (or) created in the process of joint activities, constituting the common property of partners, accounted for on a separate balance sheet of a simple partnership by a participant in a simple partnership agreement conducting common business. Each participant in a simple partnership agreement calculates and pays tax in respect of the property recognized as an object of taxation, transferred by him to joint activities. With regard to property acquired and (or) created in the course of joint activities, the calculation and payment of tax are made by the participants in a simple partnership agreement in proportion to the value of their contribution to the common cause. The person keeping records of the common property of partners is obliged for taxation purposes to report, no later than the 20th day of the month following the reporting period, to each taxpayer - a participant in a simple partnership agreement (agreement on joint activity) information on the residual value of the property constituting the common property of partners, on the 1st day of each month of the corresponding reporting period and on the share of each participant in the common property of the comrades. At the same time, the person keeping records of the common property of the comrades shall provide the information necessary to determine the tax base.

Article 378

Property transferred for trust management, as well as property acquired under a trust management agreement, is subject to taxation (with the exception of property constituting a unit investment fund) from the founder of trust management.

Article 378.1. Features of taxation of property in the performance of concession agreements

The property transferred to the concessionaire and (or) created by him in accordance with the concession agreement is subject to taxation by the concessionaire.

Article 379 Reporting period

1. A calendar year is recognized as a tax period.2. Reporting periods are the first quarter, six months and nine months of a calendar year.3. The legislative body of a constituent entity of the Russian Federation, when establishing a tax, has the right not to establish reporting periods.

Article 380. Tax rate

1. Tax rates are established by the laws of the subjects of the Russian Federation and cannot exceed 2.2 percent.2. It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) property recognized as an object of taxation.

Article 381. Tax benefits

Exempt from taxation:
1) organizations and institutions of the penitentiary system - in relation to the property used to carry out the functions assigned to them;
2) religious organizations - in respect of property used by them for carrying out religious activities;
3) all-Russian public organizations of the disabled (including those established as unions of public organizations of the disabled), among whose members the disabled and their legal representatives make up at least 80 percent, in relation to the property used by them to carry out their statutory activities; organizations whose authorized capital consists entirely of the contributions of the indicated all-Russian public organizations of the disabled, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, in relation to the property used by them for production and (or) sale goods (with the exception of excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation in agreement with the all-Russian public organizations of the disabled), works and services (excluding brokerage and other intermediary services); institutions, the sole whose property is owned by the indicated all-Russian public organizations of disabled people - in relation to property used by them to achieve educational, cultural, health-improving, physical culture and sports, scientific, informational and other goals of social protection and rehabilitation of disabled people, as well as to provide legal and other assistance to the disabled, disabled children and their parents;
4) organizations whose main activity is the production of pharmaceutical products - in relation to the property used by them for the production of veterinary immunobiological preparations intended to combat epidemics and epizootics;
5) organizations - in relation to objects recognized as monuments of history and culture of federal significance in accordance with the procedure established by the legislation of the Russian Federation;
6) has become invalid. - Federal Law of November 11, 2003 N 139-FZ;
7) has expired. - Federal Law of November 11, 2003 N 139-FZ;
8) has become invalid. - Federal Law of November 11, 2003 N 139-FZ;
9) organizations - in relation to nuclear installations used for scientific purposes, storage facilities for nuclear materials and radioactive substances, as well as storage facilities for radioactive waste;
10) organizations - in relation to icebreakers, ships with nuclear power plants and nuclear technology service ships;
11) organizations - in relation to public railways, federal public roads, main pipelines, power transmission lines, as well as structures that are an integral technological part of these facilities. The list of property related to the said objects is approved by the Government of the Russian Federation;
12) organizations - in relation to space objects;
13) property of specialized prosthetic and orthopedic enterprises;
14) property of bar associations, law firms and legal consultation offices;
15) property of state scientific centers;
16) is no longer valid. - Federal Law of November 11, 2003 N 139-FZ;
17) organizations - in relation to property recorded on the balance sheet of an organization - a resident of a special economic zone, created or acquired for the purpose of conducting activities in the territory of a special economic zone, used in the territory of a special economic zone under an agreement on the creation of a special economic zone and located in the territory of this special economic zone, within five years from the date of registration of the said property;
18) organizations - in relation to ships registered in the Russian International Register of Ships.

Article 382

1. The amount of tax is calculated based on the results of the tax period as the product of the relevant tax rate and the tax base determined for the tax period.2. The amount of tax payable to the budget at the end of the tax period is determined as the difference between the amount of tax calculated in accordance with paragraph 1 of this Article and the amounts of advance tax payments calculated during the tax period. The amount of tax payable to the budget is calculated separately in respect of property subject to taxation at the location of the organization (the place of registration with the tax authorities of the permanent representative office of a foreign organization), in respect of the property of each separate division of the organization that has a separate balance sheet, in relation to each immovable property located outside the location of the organization, a separate subdivision of the organization that has a separate balance sheet, or a permanent representative office of a foreign organization, as well as in respect of property taxed at different tax rates.4. The amount of the advance tax payment is calculated at the end of each reporting period in the amount of one fourth of the product of the relevant tax rate and the average value of the property determined for the reporting period in accordance with paragraph 4 of Article 376 of this Code. The amount of the advance tax payment in respect of the immovable property of foreign organizations specified in paragraph 2 of Article 375 of this Code is calculated after the expiration of the reporting period as one fourth of the inventory value of the immovable property as of January 1 of the year that is the tax period, multiplied by the corresponding tax rate. If during the tax (reporting) period a taxpayer has the right to own an object of immovable property of foreign organizations specified in paragraph 2 of Article 375 of this Code, the calculation of the amount of tax (the amount of advance tax payment) in respect of this object of immovable property is made from taking into account the coefficient determined as the ratio of the number of full months during which the given real estate object was in the ownership of the taxpayer to the number of months in the tax (reporting) period, unless otherwise provided by this article.6. The legislative body of a constituent entity of the Russian Federation, when establishing a tax, has the right to provide for certain categories of taxpayers the right not to calculate and not pay advance tax payments during the tax period.

Article 383

1. Tax and advance tax payments are subject to payment by taxpayers in the manner and terms established by the laws of the subjects of the Russian Federation. During the tax period, taxpayers pay advance tax payments, unless otherwise provided by the law of a constituent entity of the Russian Federation. Upon the expiration of the tax period, taxpayers shall pay the amount of tax calculated in accordance with the procedure provided for by paragraph 2 of Article 382 of this Code.3. With regard to property on the balance sheet of a Russian organization, tax and advance tax payments are subject to payment to the budget at the location of the said organization, taking into account the specifics provided for in Articles 384 and 385 of this Code. With regard to real estate objects that are part of the Unified Gas Supply System in accordance with Federal Law No. 69-FZ of March 31, 1999 "On Gas Supply in the Russian Federation", the tax is transferred to the budgets of the constituent entities of the Russian Federation in proportion to the value of this property actually located on the territory corresponding subject of the Russian Federation.5. Foreign organizations operating in the Russian Federation through permanent representative offices shall pay tax and advance tax payments to the budget in respect of the property of permanent representative offices at the place where the said permanent representative offices are registered with the tax authorities.6. With regard to the immovable property of a foreign organization specified in paragraph 2 of Article 375 of this Code, tax and advance tax payments are subject to payment to the budget at the location of the immovable property.

Article 384

An organization that includes separate subdivisions with a separate balance sheet shall pay tax (advance tax payments) to the budget at the location of each of the separate subdivisions in respect of property recognized as an object of taxation in accordance with Article 374 of this Code, which is on a separate balance sheet of each of the them, in an amount determined as the product of the tax rate in force in the territory of the relevant subject of the Russian Federation, where these separate subdivisions are located, and the tax base (one-fourth of the average value of the property) determined for the tax (reporting) period in accordance with Article 376 of this of the Code, in respect of each separate subdivision.

Article 385

An organization that takes into account on its balance sheet real estate objects located outside the location of the organization or its separate subdivision that has a separate balance sheet, pays tax (advance tax payments) to the budget at the location of each of the said real estate objects in the amount determined as the product of the tax rate effective on the territory of the relevant subject of the Russian Federation, where these real estate objects are located, and the tax base (one-fourth of the average value of the property) determined for the tax (reporting) period in accordance with Article 376 of this Code, in respect of each real estate object.

Article 385.1. Features of the calculation and payment of corporate property tax by residents of the Special Economic Zone in the Kaliningrad Region

1. Residents of the Special Economic Zone in the Kaliningrad Region shall pay tax on the property of organizations in accordance with this Chapter in respect of all property that is the object of taxation for the said tax, with the exception of property created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic zone in the Kaliningrad region.2. Residents calculate the amount of corporate property tax in respect of property created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region, separately.3. For residents during the first six calendar years, starting from the day the legal entity was included in the unified register of residents of the Special Economic Zone in the Kaliningrad Region, the tax rate for corporate property tax in respect of property created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone economic zone in the Kaliningrad region, is set at 0 percent.4. In the period from the seventh to the twelfth calendar year inclusive from the date of inclusion of a legal entity in the unified register of residents of the Special Economic Zone in the Kaliningrad Region, the tax rate for corporate property tax in respect of property created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic zone in the Kaliningrad region, is the amount established by the law of the Kaliningrad region and reduced by fifty percent.5. The special procedure for paying tax on property of organizations does not apply to that part of the value of property (created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region), which is used for the production of goods (works, services) that are not an investment project can be sent. At the same time, the share of the property value that is used for the production of goods (works, services) for which an investment project cannot be directed is considered equal to the share of income from the sale of such goods (works, services) in the total volume of all income of a resident.6. The difference between the amount of corporate property tax in relation to the tax base for corporate property tax (created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region), which would be calculated by a resident if the special procedure for paying tax on the property of organizations established by this article and the amount of tax on property of organizations calculated by a resident in accordance with this article in relation to the tax on property of organizations created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region is not included to the tax base for corporate income tax for residents. 7. If a resident is excluded from the unified register of residents of the Special Economic Zone in the Kaliningrad Region before he receives a certificate of compliance with the conditions of the investment declaration, the resident shall be deemed to have lost the right to apply the special procedure for paying corporate property tax established by this article, from the beginning of the quarter in which he was excluded from the specified register. In this case, the resident is obliged to calculate the amount of tax in respect of property created or acquired by him during the implementation of the investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region, at the tax rate established in accordance with Article 380 of this Code. The amount of tax is calculated for the period of application of the special taxation procedure. The calculated amount of tax is payable by a resident upon the expiration of the reporting or tax period in which he was excluded from the unified register of residents of the Special Economic Zone in the Kaliningrad Region, no later than the deadlines established for payment advance tax payments for the reporting period or tax for the tax period in accordance with paragraph 1 of Article 383 of this Code. When conducting an on-site tax audit of a resident excluded from the unified register of residents of the Special Economic Zone in the Kaliningrad Region, in terms of the correct calculation and completeness of payment of the amount of tax in relation to property created or acquired by him during the implementation of an investment project, the restrictions established by paragraph two of clause 4 and clause 5 of Article 89 of this Code shall not apply, provided that the decision to appoint such an inspection is made no later than within three months from the date of payment resident of the specified tax amount.

Article 386. Tax declaration

1. Taxpayers are obliged, upon the expiration of each reporting and tax period, to submit to the tax authorities at their location, at the location of each of their separate subdivisions that have a separate balance sheet, as well as at the location of each immovable property (in respect of which a separate procedure for calculating and paying tax is established) , unless otherwise provided by this paragraph, tax calculations for advance tax payments and a tax declaration for tax. With respect to property located in the territorial sea of the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and (or) beyond outside the territory of the Russian Federation (for Russian organizations), tax calculations for advance tax payments and a tax declaration for tax are submitted to the tax authority at the location of the Russian organization (the place of registration with the tax authorities of the permanent representative office of the foreign organization). Taxpayers, in accordance with Article 83 of this Code, classified as the largest, submit tax declarations (calculations) to the tax authority at the place of registration as the largest taxpayers.2. Taxpayers submit tax calculations for advance tax payments no later than 30 calendar days from the end date of the relevant reporting period.3. Tax declarations based on the results of the tax period are submitted by taxpayers no later than March 30 of the year following the expired tax period.

Article 386.1. Elimination of double taxation

1. The amounts of property tax actually paid by a Russian organization outside the territory of the Russian Federation in accordance with the legislation of another state in respect of property owned by a Russian organization and located in the territory of that state shall be credited when paying tax in the Russian Federation in respect of the said property. creditable amounts of tax paid outside the territory of the Russian Federation may not exceed the amount of tax payable by this organization in the Russian Federation in respect of the property specified in this paragraph.2. To offset the tax, a Russian organization must submit the following documents to the tax authorities: an application for a tax offset; a document confirming the payment of tax outside the territory of the Russian Federation, confirmed by the tax authority of the relevant foreign state. The above documents are submitted by the Russian organization to the tax authority at the location of the Russian organization together with a tax return for the tax period in which the tax was paid outside the territory of the Russian Federation.

Corporate property tax is paid by legal entities that own real estate in the territory of the Russian Federation. In a number of regions, the tax is also paid on movable objects. The tax is calculated based on the average annual or cadastral value of the property. The tax rate depends on the region, and generally does not exceed 2.2%. This article is devoted to chapter 30 of the Tax Code of the Russian Federation "Tax on the property of organizations". It is available, in simple language, about the procedure for calculating and paying property tax, tax rates and deadlines for reporting. This material is part of the Tax Code for Dummies cycle. Please note that the articles in this series only provide an overview of taxes; for practical activities, it is necessary to refer to the primary source - the Tax Code of the Russian Federation.

Corporate property tax

Where the payment of corporate property tax is introduced

In all subjects of the Russian Federation: republics, territories, regions, autonomous districts and in the federal cities of Moscow, St. Petersburg and Sevastopol. Moreover, in each of the subjects the payment of property tax is introduced by its own separate law, which provides for regional features.

How do general rules and regional specifics compare?

The rules for calculating and paying corporate property tax are enshrined in Chapter 30 of the Tax Code. The provisions of this chapter are the same for all subjects of the Russian Federation, but at the same time, regional authorities have the right to establish some features within the framework of general rules.

Thus, a constituent entity of the Russian Federation may approve its tax rates by regional law, but these rates should not exceed 2.2 percent in the general case. In addition, the region has the right to set its own deadlines for paying taxes and advance payments. Finally, the authorities of a constituent entity of the Russian Federation may, at their discretion, introduce regional property tax benefits, as well as establish (or not establish) reporting periods within the tax period.

Who pays property tax

Russian organizations, on the balance sheet of which real estate is listed as fixed assets (OS).
Foreign organizations operating in Russia through permanent establishments and having real estate accounted for as fixed assets, or having received real estate under a concession agreement (such companies account for property according to Russian accounting rules).
Foreign organizations that have not established permanent representative offices in Russia, but own real estate in the territory of the Russian Federation, or have received such real estate under a concession agreement.

Who does not pay corporate property tax

The Tax Code contains a closed list of taxpayers exempt from corporate property tax. This list includes religious organizations, public organizations for the disabled, pharmaceutical manufacturers and a number of other enterprises. This list is valid in all regions of Russia without exception. In addition, each region has the right to additionally establish its own benefits.

What is corporate property tax charged on?

Russian companies charge tax on real estate reflected on the balance sheet as fixed assets, that is, on the debit of account 01.

As for “movable” fixed assets, until 2019 they were exempt from property tax in those constituent entities of the Russian Federation where the relevant laws were adopted (only objects put on the balance sheet in 2013 or later fell under the exemption). Starting from 2019, the tax on movable property is not paid in any region.

The tax is charged on all the above fixed assets, including those transferred for temporary use, possession, disposal, trust management, contributed to joint activities or received under a concession agreement. On property leased, the tax is charged either by the lessor or the lessee, depending on whose balance sheet the object is listed.

Foreign companies that have opened permanent representative offices in Russia charge tax on immovable objects, which, according to Russian accounting standards, are fixed assets. Foreign enterprises that do not have permanent representative offices - for any real estate owned by them and located on the territory of the Russian Federation.

What is not subject to corporate property tax?

In all regions of the Russian Federation, without exception, the tax is not charged on land, water and other objects of nature management. In addition, the property of bar associations, law firms, legal consultation offices, specialized prosthetic and orthopedic enterprises and some other objects is exempt from taxation.

Note that the constituent entities of the Russian Federation may additionally approve lists of property not subject to taxation in the territory of a given region.

Corporate property tax rate

Each region approves its own corporate property tax rate. The only restriction prescribed in the Tax Code is that the rate cannot exceed 2.2 percent. At the same time, in relation to real estate objects, the tax base for which is determined as the cadastral value, the tax rate cannot exceed the values established in the Tax Code of the Russian Federation.

Subjects of the Russian Federation have the right to differentiate rates depending on the categories of taxpayers and property.

You can find out what rates and benefits have been introduced in your region in your tax office.

Who should be responsible for the calculation of corporate property tax?

How to calculate corporate property tax

To calculate corporate property tax, you need to determine the tax base and multiply it by the tax rate. Until 2019, the tax base was also calculated separately for the property of the parent organization; in relation to the property of each separate subdivision, which has its own balance sheet; for each property located outside the location of the parent organization, division with its own balance sheet, or a permanent representative office of a foreign company. Starting from 2019, the tax base is calculated separately for each property

If the property is located in different regions, then the tax base for it is calculated separately from other property. In this case, it is necessary to determine the share attributable to each of the regions.

The tax base is generally the average annual value of taxable property. The base is determined based on the results of the tax period, which is equal to the calendar year. To calculate the base, it is necessary to add the values of the residual value of objects on the 1st day of each month and on the last day of the tax period. Then the amount received must be divided by the number of months in the tax period, increased by one.

Let's take an example. Suppose the residual value of the company's property was equal to the values \u200b\u200bgiven in table 1. Then the average annual cost will be 1,200,000 rubles ((1,500,000 + 1,450,000 + 1,400,000 + 1,350,000 + 1,300,000 + 1,250,000+ 1 200,000 + 1,150,000 + 1,100,000 + 1,050,000 + 1,000,000 + 950,000 + 900,000): (12+1).

Table 1

We add that the residual value must be determined according to the standards set out in PBU 6/01 “Accounting for fixed assets”, and according to the rules given in the guidelines for accounting of fixed assets *. It is also necessary to adhere to the order enshrined in the accounting policy of the enterprise.

Starting from 2014, in relation to some real estate objects (shopping and administrative and business centers, offices, catering points, etc.), not the average annual value, but the cadastral value, is recognized as taxable base. For such objects, the amount of tax in the general case is equal to the cadastral value of the object as of January 1 of the corresponding year, multiplied by the tax rate. We add that information about the cadastral value of real estate must be taken from the Unified State Register of Real Estate.

How to calculate the advance payment for corporate property tax

For property, the tax on which is calculated on the basis of the average annual value, the reporting periods are a quarter, six months and nine months. In regions where reporting periods have been introduced, organizations must transfer advance payments during the year.

In order to calculate the amount of the advance payment, it is generally necessary to find the average value of the property for the reporting period. It is determined according to the rules that are used to calculate the average annual cost. The difference is that instead of the residual value on the last day of the period, you need to add the residual value on the 1st day of the next month.

Let's explain with an example. Suppose the residual value of the company's property for the quarter was equal to the values shown in Table 2. Then the average cost in the reporting period will be 1,425,000 rubles ((1,500,000 + 1,450,000 + 1,400,000 + 1,350,000): (3+ 1)). Note that the formula uses the book value on April 1st, not March 31st.

table 2

The amount of the advance payment is equal to one fourth of the average value of the property for the reporting period, multiplied by the tax rate. If we assume that the rate is 2.2 percent, then the amount of the advance payment for the quarter in our example will be 7,837 rubles. (1,425,000 rubles x 2.2%: 4).

For property on which the tax is calculatedBased on the cadastral value, the reporting periods are the first, second and third quarters. In regions where reporting periods have been introduced, companies must make advance payments equal to one the fourth cadastral value multiplied by the rate.

When to transfer money

The property tax of organizations and advance payments on it must be transferred within the time limits established by the legislation of the region. You can find out the specific dates for the transfer of money in your tax office.

When paying the final amount of tax, it is necessary to take into account advance payments made during the year. Regions where reporting periods have been introduced have the right to exempt certain categories of taxpayers from making advance payments.

Where to transfer money

Tax and advance payments in respect of property owned by the parent organization must be transferred to the budget at the location of this organization.

Tax and advance payments in respect of property belonging to a separate subdivision with a separate balance sheet must be transferred to the budget at the location of this subdivision. When calculating the amount of tax and advance payments, the rate established for the region where the unit is located should be applied.

Tax and advance payments in respect of real estate located outside the location of the parent organization and divisions that have their own balance sheet must be transferred to the budget at the location of such real estate. The amount of tax and advance payments should be calculated at the rate established for the region where the property is located.

How to report corporate property tax

Taxpayers are required to submit a corporate property tax return no later than March 30 of the year following the expired tax period.

In regions where reporting periods have been introduced, it is necessary to submit settlements for advance payments no later than 30 calendar days from the end of the reporting period (no later than April 30, July 30 and October 30, respectively).

Organizations that do not own taxable property are not taxpayers and therefore do not have to submit declarations and calculations.

Where to report

Since the beginning of 2019, organizations are generally required to report on property tax at the location of each object. At the same time, a company that has several real estate objects has the right to submit a single declaration or a single calculation for property tax. This can be done if all objects are located on the territory of one subject of the Russian Federation, to the budget of which the property tax is credited in full. It is allowed to submit a single declaration (calculation) only in respect of objects, the tax on which is calculated based on the average annual cost. The procedure for submitting unified reporting should be agreed in advance with the regional department of the Federal Tax Service by sending a notification there

Chapter 30 of the Tax Code of the Russian Federation Tax on the property of organizations

Comments on Chapter 30 of the Tax Code of the Russian Federation - Corporate Property Tax

It is worth starting with the fact that, according to the Tax Code of the Russian Federation, the tax on property of organizations is regional and a certain procedure for calculating and paying is established by the laws of the constituent entities of the Russian Federation adopted in addition to the Tax Code. That is, in accordance with the registration of property and binding to the region. The tax is quite common and can be paid by specials. regime enterprises.

Corporate property tax payers

Property tax payers are organizations that have property, both immovable and movable, recognized as an object of taxation in accordance with the Tax Code of the Russian Federation, respectively, and the calculation procedure will be different. The objects of taxation, in respect of which the tax on property of organizations is provided, are reflected in Article 374 of the Tax Code of the Russian Federation

Basis for calculating property tax:

If this movable property is accounted for on accounting accounts 01 “fixed assets” or 03 “Profitable investments in material assets” and is not included in the classifier for depreciation groups 1 and 2, as well as an enterprise on OSNO.

If this is real estate accounted for on accounts 01 and 03 of accounting, to calculate the property tax of organizations, the average annual cost should be taken into account in accordance with the Tax Code of the Russian Federation, Art. 375 p. 1 or the cadastral value, which is the basis for calculating this property when determining property tax. This tax is also taken into account. regime enterprises.

Corporate property tax rates

In the case of calculating the base for taxation as an average annual cost, the tax rate is 2.2% of paragraph 1 of Art. 380 of the Tax Code of the Russian Federation, when the calculation is based on the cadastral value, the tax is a maximum of 2% of clause 1.1 of Art. 380 of the Tax Code of the Russian Federation. It should be noted that the regional self-government may amend the rates for corporate property tax.

The period and deadlines for reporting on corporate property tax

The period for calculation and payment is recognized as 1 quarter, half a year, 9 months and a year according to the average annual. But the property, determined by the cadastral value, is recognized for the period of 1 quarter, 2 quarter, 3 quarter. (Article 379 of the Tax Code of the Russian Federation)

The date of submission should be recognized as a date no later than 30 days from the date of submission of the relevant period, namely 1, 2, 3 quarters and no later than March 30 when submitting annual (tax) reports. If delivery dates fall on a holiday or weekend, they are transferred to the first of the working days (clause 7, article 6.1 of the Tax Code of the Russian Federation)

Importance of the tax

When introducing a tax on the property of organizations in the territory of the Russian Federation, the main motives were identified. First of all, the formation of organizations' interest in the sale of property that is not used, as well as the stimulation of the effective use of property on the balance sheet of the enterprise.

Of course, the obvious advantage for the state of applying the corporate property tax is the regularity of budget revenues, as well as transparency in control and calculation. Also, during the initial formation of the tax system, it was envisaged that the determination of the procedure for deductions in the form of property tax by enterprises would be transferred to the administration of regional authorities. As a result of the tax reform, deductions in the form of this tax have become a significant source of financial revenues to the regional budget. The corporate property tax justifiably occupies one of the leading positions among other regional taxes and plays a significant role in shaping the budget of the constituent entities of the Russian Federation.

As amended on 09/07/2017

Tax Code of the Russian Federation

Part two

Section IX. Regional taxes and fees

Chapter 30

Article 372. General provisions

2. When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by this Chapter, the procedure and terms for paying the tax.

(as amended by Federal Law No. 77-FZ of May 16, 2007)

When establishing a tax, the laws of the constituent entities of the Russian Federation may also determine the specifics of determining the tax base for individual real estate objects in accordance with this Chapter, provide for tax benefits and grounds for their use by taxpayers.

Article 373. Taxpayers

(Clause 1 as amended by Federal Law No. 242-FZ of October 30, 2009)

1.1. Repealed from January 1, 2017. - Federal laws of 01.12.2007 N 310-FZ, of 30.07.2010 N 242-FZ.

1.2. FIFA (Federation Internationale de Football Association) and FIFA subsidiaries specified in the Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation" are not recognized as taxpayers ".

The confederation, national football associations (including the Russian Football Union), the Russia-2018 Organizing Committee, subsidiaries of the Russia-2018 Organizing Committee, FIFA media information producers, suppliers of FIFA goods (works, services) specified in Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation", in relation to property used by them only for the purpose of carrying out activities provided for by the said Federal Law .

(Clause 1.2 was introduced by Federal Law No. 108-FZ of June 7, 2013)

2. The activity of a foreign organization is recognized as leading to the formation of a permanent representative office in the Russian Federation in accordance with Article 306 of this Code, unless otherwise provided by international treaties of the Russian Federation.

Article 374. Object of taxation

(as amended by Federal Laws No. 108-FZ of 30.06.2008, No. 283-FZ of 28.11.2009, No. 52-FZ of 02.04.2014)

2. The objects of taxation for foreign organizations operating in the Russian Federation through permanent representative offices are movable and immovable property related to fixed assets, property received under a concession agreement.

For the purposes of this chapter, foreign organizations keep records of taxable items in the manner established in the Russian Federation for accounting.

(Clause 2 as amended by Federal Law No. 108-FZ of June 30, 2008)

3. The objects of taxation for foreign organizations that do not operate in the Russian Federation through permanent representative offices are real estate located on the territory of the Russian Federation and owned by said foreign organizations by right of ownership and real estate received under a concession agreement.

(Clause 3 as amended by Federal Law No. 108-FZ of June 30, 2008)

4. Are not recognized as objects of taxation:

1) land plots and other objects of nature management (water bodies and other natural resources);

2) property owned by the right of operational management to federal executive bodies and federal state bodies in which the legislation of the Russian Federation provides for military and (or) service equivalent to it, used by these bodies for the needs of defense, civil defense, security and law enforcement in Russian Federation;

(as amended by Federal Laws No. 283-FZ of November 28, 2009, No. 145-FZ of June 4, 2014)

Info Law

The current Unified State Register of Cultural Heritage Objects is posted on the website of the Ministry of Culture of the Russian Federation at http://mkrf.ru/ais-egrkn/.

3) objects recognized as objects of cultural heritage (monuments of history and culture) of the peoples of the Russian Federation of federal significance in accordance with the procedure established by the legislation of the Russian Federation;

(Item 3 was introduced by Federal Law No. 202-FZ of November 29, 2012)

4) nuclear installations used for scientific purposes, storage facilities for nuclear materials and radioactive substances and radioactive waste storage facilities;

(Item 4 was introduced by Federal Law No. 202-FZ of November 29, 2012)

5) icebreakers, ships with nuclear power plants and nuclear technology service ships;

(Item 5 was introduced by Federal Law No. 202-FZ of November 29, 2012)

6) space objects;

(Item 6 was introduced by Federal Law No. 202-FZ of November 29, 2012)

7) ships registered in the Russian International Register of Ships;

(Item 7 was introduced by Federal Law No. 202-FZ of November 29, 2012)

8) items 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.

(clause 8 as amended by the Federal Law of November 24, 2014 N 366-FZ)

Article 375. Tax base

(as amended by Federal Law No. 307-FZ of November 2, 2013)

1. The tax base is determined as the average annual value of property recognized as an object of taxation, unless otherwise provided by this article.

2. The tax base for individual real estate objects is determined as their cadastral value as of January 1 of the year of the tax period in accordance with Article 378.2 of this Code.

3. When determining the tax base as the average annual value of property recognized as an object of taxation, such property is taken into account 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 for the purposes of this chapter is determined without taking into account such costs.

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

Article 376. Procedure for determining the tax base

2. If an object of immovable property subject to taxation has an actual location on the territories of different constituent entities of the Russian Federation or on the territory of a constituent entity of the Russian Federation and in the territorial sea of the Russian Federation (on the continental shelf of the Russian Federation or in the exclusive economic zone of the Russian Federation), in in relation to the said immovable property, the tax base is determined separately and is accepted when calculating the tax in the relevant subject of the Russian Federation in the part proportional to the share of the book value of the immovable property in the territory of the corresponding subject of the Russian Federation.

3. The tax base is determined by taxpayers independently in accordance with this chapter.

4. The average value of property recognized as an object of taxation for the reporting period is determined as the quotient of dividing the amount obtained by adding the residual value of the property (excluding property, the tax base for which is determined as its cadastral value) by the 1st day of each month of the reporting period and the 1st day of the month following the reporting period by the number of months in the reporting period, increased by one.

The average annual value of property recognized as an object of taxation for the tax period is determined as the quotient of dividing the amount obtained by adding the residual value of the property (excluding property, the tax base for which is determined as its cadastral value) by the 1st day of each month of the tax period and the last day of the tax period, by the number of months in the tax period, increased by one.

(Clause 4 as amended by Federal Law No. 307-FZ of November 2, 2013)

5. Has expired. - Federal Law of 02.11.2013 N 307-FZ.

Info Law

From January 1, 2025, Federal Law No. 308-FZ of November 27, 2010, paragraph 6 of Article 376 will no longer be in force.

6. The tax base, defined as the average annual value of property, is reduced by the amount of completed capital investments for the construction, reconstruction and (or) modernization of the commissioned, reconstructed and (or) modernized navigable hydraulic structures located on the inland waterways of the Russian Federation, port hydraulic structures, air transport infrastructure facilities (except for the centralized aircraft refueling system, cosmodrome) included in the book value of these facilities.

(as amended by Federal Law No. 307-FZ of November 2, 2013)

The provision of this paragraph shall not apply to completed capital investments accounted for in the book value of the said objects prior to January 1, 2010.

(Clause 6 was introduced by Federal Law No. 308-FZ of November 27, 2010)

Article 377

(as amended by Federal Law No. 336-FZ of November 28, 2011)

1. The tax base under a simple partnership agreement (agreement on joint activity), an investment partnership agreement is determined on the basis of the residual value of the property recognized as an object of taxation, contributed by the taxpayer under a simple partnership agreement (agreement on joint activity), an investment partnership agreement, as well as on the basis of the residual value of other property recognized as an object of taxation, acquired and (or) created in the course of joint activities, constituting the common property of partners, accounted for on a separate balance sheet of a partnership by a participant in a partnership agreement conducting common business, unless otherwise established by Article 378.2 of this Code. Each participant in a simple partnership agreement, an investment partnership agreement shall calculate and pay tax in respect of the property recognized as an object of taxation, transferred to them for joint activities. With regard to property acquired and (or) created in the process of joint activities, the calculation and payment of tax are made by the participants in the partnership agreement in proportion to the value of their contribution to the common cause.

2. A person keeping records of the common property of partners is obliged, for tax purposes, to report, no later than the 20th day of the month following the reporting period, to each taxpayer - a participant in a simple partnership agreement (agreement on joint activity), an investment partnership agreement, information on the residual value of the property constituting the common property of the partners, on the 1st day of each month of the relevant reporting period and on the share of each participant in the common property of the partners, as well as other information, the communication of which is provided for by Article 378.2 of this Code. At the same time, the person keeping records of the common property of the comrades shall provide the information necessary to determine the tax base.

(as amended by Federal Laws No. 336-FZ of November 28, 2011, No. 307-FZ of November 2, 2013)

Article 378

1. Property transferred to trust management, as well as property acquired under a trust management agreement, is subject to taxation (with the exception of property constituting a unit investment fund) from the founder of trust management.

(As amended by Federal Law No. 216-FZ of July 24, 2007)

2. Property constituting a unit investment fund is subject to taxation by the management company. In this case, the tax is paid at the expense of the property constituting this mutual investment fund.

(Clause 2 was introduced by Federal Law No. 308-FZ of November 27, 2010)

Article 378.1. Features of taxation of property in the performance of concession agreements

(introduced by Federal Law No. 108-FZ of June 30, 2008)

The property transferred to the concessionaire and (or) created by him in accordance with the concession agreement is subject to taxation by the concessionaire.

Article 378.2. Features of determining the tax base, calculation and payment of tax in relation to individual real estate objects

(introduced by Federal Law No. 307-FZ of November 2, 2013)

1. The tax base is determined, taking into account the specifics established by this article, as the cadastral value of property in relation to the following types of immovable property recognized as an object of taxation:

1) administrative and business centers and shopping centers (complexes) and premises in them;

2) non-residential premises, the purpose, permitted use or name of which, in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of real estate objects, provides for the placement of offices, retail facilities, public catering and consumer services, or which are actually used to accommodate offices, retail facilities, catering facilities and consumer services;

(as amended by Federal Law No. 401-FZ of November 30, 2016)

3) objects of immovable property of foreign organizations that do not operate in the Russian Federation through permanent representative offices, as well as objects of immovable property of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices;

4) residential buildings and residential premises that are not accounted for on the balance sheet as fixed assets in the manner established for accounting.

(Item 4 was introduced by Federal Law No. 284-FZ of October 4, 2014)

2. The law of the subject of the Russian Federation, which establishes the specifics of determining the tax base based on the cadastral value of real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article, can only be adopted after the results of determining the cadastral value of objects are approved by the subject of the Russian Federation in the prescribed manner real estate.

(as amended by Federal Law No. 284-FZ of October 4, 2014)

After the adoption of the law specified in this paragraph, the transition to the definition of the tax base in respect of real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article, as their average annual value is not allowed.

(as amended by Federal Law No. 284-FZ of October 4, 2014)

3. For the purposes of this article, an administrative and business center is a detached non-residential building (building, construction), the premises in which belong to one or more owners and which meets at least one of the following conditions:

1) the building (structure, structure) is located on a land plot, one of the types of permitted use of which provides for the placement of office buildings for business, administrative and commercial purposes;

2) the building (construction, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:

a building (structure, structure) is recognized as intended for use for business, administrative or commercial purposes if the purpose, permitted use or name of the premises with a total area of at least 20 percent of the total area of this building (structure, structure) in accordance with the information contained in the Unified the state register of real estate, or documents of technical accounting (inventory) of such real estate provides for the location of offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots);

(as amended by Federal Law No. 401-FZ of November 30, 2016)

the actual use of a building (building, structure) for business, administrative or commercial purposes is the use of at least 20 percent of its total area for offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots).

4. For the purposes of this article, a shopping center (complex) is a stand-alone non-residential building (building, construction), the premises in which belong to one or more owners and which meets at least one of the following conditions:

1) the building (construction, structure) is located on a land plot, one of the types of permitted use of which provides for the placement of commercial facilities, public catering facilities and (or) consumer services;

2) the building (construction, structure) is intended for use or is actually used for the purpose of accommodating trade facilities, public catering facilities and (or) consumer services facilities. Wherein:

a building (construction, structure) is recognized as intended for use for the purpose of accommodating trade facilities, public catering facilities and (or) consumer service facilities, if the purpose, permitted use or name of the premises with a total area of at least 20 percent of the total area of this building (structure, structure) in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of such real estate objects, it provides for the placement of shopping facilities, public catering facilities and (or) consumer services facilities;

(as amended by Federal Law No. 401-FZ of November 30, 2016)

the actual use of a building (structure, structure) for the purpose of accommodating trade facilities, catering facilities and (or) consumer services facilities is the use of at least 20 percent of its total area for accommodating trade facilities, catering facilities and (or) consumer services facilities.

4.1. For the purposes of this article, a detached non-residential building (structure, structure), the premises of which belong to one or more owners, is recognized simultaneously as an administrative and business center and a shopping center (complex), if such a building (structure, structure) is intended for use or is actually used simultaneously both for business, administrative or commercial purposes, and for the purpose of accommodating retail facilities, catering facilities and (or) consumer services facilities.

For the purposes of this paragraph:

a building (construction, structure) is recognized as intended for use simultaneously both for business, administrative or commercial purposes, and for the purpose of accommodating trade facilities, catering facilities and (or) consumer services facilities, if the purpose, permitted use or name of the premises with a total area at least 20 percent of the total area of this building (building, structure) in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of such real estate objects, provides for the placement of offices and related office infrastructure (including centralized reception rooms, rooms for meetings, office equipment, parking lots), shopping facilities, catering facilities and (or) consumer services facilities;

(as amended by Federal Law No. 401-FZ of November 30, 2016)

the actual use of a building (structure, structure) both for business, administrative or commercial purposes, and for the purpose of accommodating trade facilities, public catering facilities and (or) consumer service facilities, is recognized as the use of at least 20 percent of the total area of this building (structure, facilities) to accommodate offices and related office infrastructure (including centralized reception areas, meeting rooms, office equipment, parking lots), retail, catering and/or consumer services facilities.

(Clause 4.1 was introduced by Federal Law No. 347-FZ of November 4, 2014)

5. For the purposes of this article, the actual use of non-residential premises for the placement of offices, shopping facilities, catering facilities and (or) consumer services facilities is the use of at least 20 percent of its total area for accommodating offices, shopping facilities, catering facilities and (or) consumer service facilities.

6. If, in accordance with the legislation of the Russian Federation, the cadastral value of the building in which the premises that are the object of taxation is located is determined, but the cadastral value of such premises is not determined, the tax base in respect of this premises is determined as a share of the cadastral value of the building, in in which the premises are located, corresponding to the share, which is the area of the premises in the total area of the building.

7. The authorized executive body of the subject of the Russian Federation no later than the 1st day of the next tax period for tax:

1) determine for this tax period a list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of this article, in respect of which the tax base is determined as the cadastral value (hereinafter in this article - the list);

2) sends the list in electronic form to the tax authority for the subject of the Russian Federation;

(clause 2 as amended by the Federal Law of November 4, 2014 N 347-FZ)

3) posts the list on its official website or on the official website of a constituent entity of the Russian Federation on the information and telecommunication network "Internet".

8. The composition of information to be included in the list, the format and procedure for their submission in electronic form to the tax authority for the subject of the Russian Federation are determined by the federal executive body authorized for control and supervision in the field of taxes and fees.

(as amended by Federal Law No. 347-FZ of November 4, 2014)

9. The type of actual use of buildings (structures, structures) and premises is determined by the authorized executive body of the subject of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (structures, structures) and premises, established taking into account the provisions of paragraphs 3, 4, 5 of this article the highest executive body of state power of a constituent entity of the Russian Federation.

(as amended by Federal Law No. 242-FZ of July 3, 2016)

10. Real estate objects identified during the tax period, specified in subparagraphs 1 and 2 of paragraph 1 of this article, not included in the list as of January 1 of the year of the tax period, shall be included in the list determined by the authorized executive body of the constituent entity of the Russian Federation for the next tax period, unless otherwise provided by this paragraph.

(as amended by Federal Law No. 52-FZ of April 2, 2014)

If a real estate object is formed as a result of the division of a real estate object or other action in accordance with the legislation of the Russian Federation with real estate objects included in the list as of January 1 of the year of the tax period, the specified newly formed real estate object, subject to compliance with its criteria, provided for by this article, prior to its inclusion in the list, it is subject to taxation at the cadastral value determined on the day the information that is the basis for determining the cadastral value of such an object is entered into the Unified State Register of Real Estate.

(the paragraph was introduced by Federal Law No. 52-FZ of April 2, 2014 (as amended on November 24, 2014); as amended by Federal Law No. 401-FZ of November 30, 2016)

11. A person keeping records of the common property of partners is obliged, for tax purposes, to report no later than the 20th day of the month following the reporting period to each participant in a simple partnership agreement (agreement on joint activity), an investment partnership agreement, in addition to the information provided for in Article 377 of this of the Code, information on the cadastral value of real estate constituting the common property of partners, as of January 1 of the year that is the tax period.

12. Calculation of the amount of tax and amounts of advance tax payments in respect of property, in respect of which the tax base is determined as its cadastral value, is carried out in the manner prescribed by Article 382 of this Code, taking into account the following features:

1) the amount of the advance tax payment is calculated after the end of the reporting period as one fourth of the cadastral value of the immovable property as of January 1 of the year that is the tax period, multiplied by the appropriate tax rate;

2) if the cadastral value of the immovable property specified in subparagraph 1 or 2 of paragraph 1 of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the said immovable property is not included in the list as of January 1 of the year of the tax period, the determination of the tax base and the calculation of the amount of tax (the amount of the advance tax payment) for the current tax period in respect of this real estate object are carried out in the manner prescribed by this chapter, without taking into account the provisions of this article;

(as amended by Federal Law No. 401-FZ of November 30, 2016)

3) an object of immovable property is subject to taxation by the owner of such an object or by an organization that owns such an object on the right of economic management, unless otherwise provided by Articles 378 and 378.1 of this Code.

(as amended by Federal Laws No. 52-FZ dated April 2, 2014, No. 382-FZ dated November 29, 2014)

13. In relation to real estate objects, the tax base for which is determined as the cadastral value, the organization pays tax (advance tax payments) to the budget at the location of each of the said real estate objects in the amount determined as the product of the tax rate in force in the territory of the relevant subject of the Russian Federation, where these real estate objects are located, and the cadastral value (one fourth of the cadastral value) of this property.

(as amended by Federal Law No. 52-FZ of April 2, 2014)

14. If the cadastral value has not been determined for the real estate objects specified in subparagraph 3 of paragraph 1 of this article, the tax base for the said real estate objects shall be assumed to be zero.

15. Changes in the cadastral value of objects of taxation during a tax period shall not be taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph.

A change in the cadastral value of an object of taxation due to the correction of errors made in determining its cadastral value is taken into account when determining the tax base starting from the tax period in which the erroneously determined cadastral value was applied.

(as amended by Federal Law No. 401-FZ of November 30, 2016)

In the event of a change in the cadastral value by decision of the commission for the consideration of disputes on the results of determining the cadastral value or by a court decision, information about the cadastral value established by the decision of the said commission or by the decision of the court is taken into account when determining the tax base starting from the tax period in which the corresponding application for revision of the cadastral value was submitted. value, but not earlier than the date of entry into the Unified State Register of Real Estate of the cadastral value, which was the subject of a dispute.

(as amended by Federal Law No. 401-FZ of November 30, 2016)

(Clause 15 was introduced by Federal Law No. 284-FZ of October 4, 2014)

Article 379 Reporting period

1. A calendar year is recognized as a tax period.

2. The first quarter, six months and nine months of a calendar year are recognized as reporting periods, unless otherwise provided by this paragraph.

(as amended by Federal Law No. 327-FZ of November 28, 2015)

The reporting periods for taxpayers who calculate tax based on the cadastral value are the first quarter, the second quarter and the third quarter of a calendar year.

(the paragraph was introduced by Federal Law No. 327-FZ of November 28, 2015)

3. The legislative (representative) body of a constituent entity of the Russian Federation, when establishing a tax, has the right not to establish reporting periods.

Article 380. Tax rate

1. Tax rates are established by the laws of the constituent entities of the Russian Federation and may not exceed 2.2 percent, unless otherwise provided by this article.

(as amended by Federal Law No. 307-FZ of November 2, 2013)

1.1. With regard to real estate objects, the tax base for which is determined as the cadastral value, the tax rate cannot exceed the following values:

1) for the federal city of Moscow: in 2014 - 1.5 percent, in 2015 - 1.7 percent, in 2016 and subsequent years - 2 percent;

2) for other subjects of the Russian Federation: in 2014 - 1.0 percent, in 2015 - 1.5 percent, in 2016 and subsequent years - 2 percent.

(Clause 1.1 was introduced by Federal Law No. 307-FZ of November 2, 2013)

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

3. Tax rates determined by the laws of the subjects of the Russian Federation in respect of main pipelines, power transmission lines, as well as structures that are an integral technological part of these facilities, may not exceed 0.4 percent in 2013, 0.7 percent in 2014, in 2015 - 1.0 percent, in 2016 - 1.3 percent, in 2017 - 1.6 percent, in 2018 - 1.9 percent. The list of property related to the said objects is approved by the Government of the Russian Federation.

(Clause 3 was introduced by Federal Law No. 202-FZ of November 29, 2012; as amended by Federal Law No. 464-FZ of December 28, 2016)

Info Law

From January 1, 2035, Federal Law No. 366-FZ of November 24, 2014, clause 3.1 of Article 380 will no longer be valid.

3.1. The tax rate is set at 0 percent for the following types of real estate:

objects of main gas pipelines, gas production facilities, helium production and storage facilities;

objects provided for by technical projects for the development of mineral deposits and other project documentation for the performance of work related to the use of subsoil plots, or project documentation for capital construction objects, and necessary to ensure the functioning of real estate objects specified in the second paragraph of this clause.

A tax rate of 0 percent is applied to real estate objects specified in this paragraph, subject to the simultaneous fulfillment of the following requirements for such objects:

the objects are located wholly or partially within the boundaries of the Republic of Sakha (Yakutia), Irkutsk or Amur Region;

objects belong during the entire tax period on the right of ownership to the organizations specified in subparagraph 1 of paragraph 5 of article 342.4 of this Code.

The list of property related to the real estate objects specified in this clause is approved by the Government of the Russian Federation.

(Clause 3.1 as amended by Federal Law No. 242-FZ of July 3, 2016)

3.2. Tax rates determined by the laws of the constituent entities of the Russian Federation in relation to public railways and structures that are their integral technological part cannot exceed 1 percent in 2017, 1.3 percent in 2018, and 1.3 percent in 2019, in 2020 - 1.6 percent. The list of property related to the said objects is approved by the Government of the Russian Federation.

(Clause 3.2 was introduced by Federal Law No. 464-FZ of December 28, 2016)

4. If tax rates are not determined by the laws of the subjects of the Russian Federation, taxation is carried out at the tax rates specified in this article.

(Clause 4 was introduced by Federal Law No. 202-FZ of November 29, 2012, as amended by Federal Law No. 52-FZ of April 2, 2014)

5. Tax rates established by the laws of the Republic of Crimea and the federal city of Sevastopol cannot be increased for five consecutive tax periods starting from the tax period from which the tax rate is applied.

Article 381. Tax benefits

Exempt from taxation:

1) organizations and institutions of the penitentiary system - in relation to the property used to carry out the functions assigned to them;

(as amended by Federal Law No. 58-FZ of June 29, 2004)

2) religious organizations - in respect of property used by them for carrying out religious activities;

3) all-Russian public organizations of the disabled (including those established as unions of public organizations of the disabled), among whose members the disabled and their legal representatives make up at least 80 percent, in respect of the property used by them to carry out their statutory activities;

organizations, the authorized capital of which consists entirely of the contributions of the indicated all-Russian public organizations of the disabled, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, in relation to the property used by them for production and (or) the sale of goods (except for excisable goods, minerals and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation in agreement with all-Russian public organizations of the disabled), works and services (with the exception of brokerage and other intermediary services );

institutions, the sole owners of whose property are the indicated all-Russian public organizations of the disabled - in relation to the property used by them to achieve educational, cultural, health-improving, physical culture and sports, scientific, informational and other goals of social protection and rehabilitation of disabled people, as well as to provide legal and other assistance to the disabled, disabled children and their parents;

4) organizations whose main activity is the production of pharmaceutical products - in relation to the property used by them for the production of veterinary immunobiological preparations intended to combat epidemics and epizootics;

6) has become invalid. - Federal Law of November 11, 2003 N 139-FZ;

7) has expired. - Federal Law of November 11, 2003 N 139-FZ;

8) has become invalid. - Federal Law of November 11, 2003 N 139-FZ;

11) organizations - in relation to federal public roads and structures that are their integral technological part. The list of property related to the said objects is approved by the Government of the Russian Federation;

(Clause 11 as amended by Federal Law No. 202-FZ of November 29, 2012)

13) property of specialized prosthetic and orthopedic enterprises;

14) property of bar associations, law firms and legal consultation offices;

15) property of organizations that have been assigned the status of state scientific centers;

(Clause 15 as amended by Federal Law No. 347-FZ of November 4, 2014)

16) is no longer valid. - Federal Law of November 11, 2003 N 139-FZ;

17) organizations, with the exception of organizations specified in paragraph 22 of this article - in relation to property recorded on the balance sheet of an organization - a resident of a special economic zone, created or acquired for the purpose of conducting activities in the territory of a special economic zone, used in the territory of a special economic zone in within the framework of an agreement on the creation of a special economic zone and located on the territory of this special economic zone, within ten years from the month following the month of registration of the said property;

(as amended by Federal Laws No. 75-FZ of 03.06.2006, No. 216-FZ of 24.07.2007, No. 305-FZ of 07.11.2011, No. 365-FZ of 30.11.2011)

19) organizations recognized as management companies in accordance with the Federal Law "On the Skolkovo Innovation Center";

(Item 19 was introduced by Federal Law No. 243-FZ of September 28, 2010)

20) organizations that have received the status of participants in a project for the implementation of research, development and commercialization of their results in accordance with the Federal Law "On the Skolkovo Innovation Center". organizations specified in this clause that are research corporate centers - clause 2.1 of Article 145.1 of this Code). "On the innovation center "Skolkovo", as well as data on income (expenses) accounting;

(Item 20 was introduced by Federal Law No. 243-FZ of September 28, 2010; as amended by Federal Law No. 475-FZ of December 28, 2016)

21) organizations - in relation to newly commissioned facilities with high energy efficiency, in accordance with the list of such facilities established by the Government of the Russian Federation, or in relation to newly commissioned facilities with a high energy efficiency class, if in relation to such facilities in accordance with the legislation of the Russian Federation The Federation provides for the definition of classes of their energy efficiency, - within three years from the date of registration of the specified property;

(Clause 21 was introduced by Federal Law No. 132-FZ of June 7, 2011)

22) shipbuilding organizations that have the status of a resident of an industrial production special economic zone - in relation to property recorded on their balance sheet and used for the construction and repair of ships, within ten years from the date of registration of such organizations as a resident of a special economic zone, and also in respect of property created or acquired for the purpose of building and repairing ships, within ten years from the date of registration of the said property, but not more than during the period of existence of the industrial and production special economic zone;

(Clause 22 was introduced by Federal Law No. 305-FZ of November 7, 2011)

23) organizations recognized as management companies of special economic zones and accounting on the balance sheet as fixed assets real estate created for the purpose of implementing agreements on the creation of special economic zones, within ten years from the month following the month of registration of the said property;

(Clause 23 was introduced by Federal Law No. 365-FZ of November 30, 2011)

24) organizations - in relation to property (including property transferred under lease agreements), which simultaneously satisfies the following conditions during the tax period:

the property is located in the internal sea waters of the Russian Federation, in the territorial sea of the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation or in the Russian part (Russian sector) of the bottom of the Caspian Sea;

the property is used in the implementation of activities for the development of offshore hydrocarbon deposits, including geological study, exploration, preparatory work.

If the property during the tax period is located both within the boundaries of the territories (water areas) specified in the second paragraph of this paragraph, and in other territories, the exemption from taxation is valid provided that the said property satisfies the requirements of paragraphs one to three of this paragraph for at least 90 calendar days within one calendar year;

(Clause 24 was introduced by Federal Law No. 268-FZ of September 30, 2013)

25) organizations - in relation to movable property accepted from January 1, 2013 for accounting as fixed assets, with the exception of the following objects of movable property, accepted for accounting as a result of:

reorganization or liquidation of legal entities;

transfers, including acquisition, of property between persons recognized in accordance with the provisions of paragraph 2 of Article 105.1 of this Code as interdependent.

(as amended by Federal Law No. 475-FZ of December 28, 2016)

The exceptions set forth in the second and third paragraphs of this paragraph shall not apply to railway rolling stock manufactured starting from January 1, 2013. The date of production of railway rolling stock is determined on the basis of technical passports;

(paragraph introduced by Federal Law No. 475-FZ of December 28, 2016)

(Clause 25 was introduced by Federal Law No. 366-FZ of November 24, 2014)

26) organizations - in respect of property recorded on the balance sheet of an organization - a participant in a free economic zone, created or acquired for the purpose of conducting activities on the territory of a free economic zone and located on the territory of this free economic zone, within ten years from the month following the month of adoption for said property.

(Clause 26 was introduced by Federal Law No. 379-FZ of November 29, 2014)

Article 381.1. The procedure for applying tax benefits

(introduced by Federal Law No. 401-FZ of November 30, 2016)

From January 1, 2018, the tax benefits specified in paragraph 24 (in terms of property located in the Russian part (Russian sector) of the bottom of the Caspian Sea) and paragraph 25 of Article 381 of this Code shall be applied on the territory of a constituent entity of the Russian Federation if the relevant law of the constituent entity of the Russian Federation is adopted. Federation.

Article 382

1. The tax amount is calculated based on the results of the tax period as the product of the relevant tax rate and the tax base determined for the tax period, taking into account the specifics established by Article 385.3 of this Code.

(as amended by Federal Law No. 464-FZ of December 28, 2016)

2. The amount of tax payable to the budget at the end of the tax period is determined as the difference between the amount of tax calculated in accordance with paragraph 1 of this article and the amounts of advance tax payments calculated during the tax period.

3. The amount of tax payable to the budget is calculated separately in respect of property subject to taxation at the location of the organization (the place of registration with the tax authorities of the permanent representative office of a foreign organization), in relation to the property of each separate subdivision of the organization that has a separate balance sheet, in relation to each an object of immovable property located outside the location of the organization, a separate division of the organization that has a separate balance sheet, or a permanent representative office of a foreign organization, in relation to property that is part of the Unified Gas Supply System, in relation to property, the tax base in respect of which is determined as its cadastral value, and also in respect of property taxed at different tax rates.

(as amended by Federal Laws No. 284-FZ of November 28, 2009, No. 307-FZ of November 2, 2013)

4. The amount of the advance tax payment is calculated at the end of each reporting period in the amount of one fourth of the product of the relevant tax rate and the average value of the property (except for the property specified in paragraphs one to three of paragraph 24 of Article 381 of this Code), determined for the reporting period in accordance with with paragraph 4 of Article 376 of this Code.

5. In the event of the emergence (termination) of the taxpayer during the tax (reporting) period of the right of ownership to real estate objects specified in Article 378.2 of this Code, the calculation of the amount of tax (advance tax payments) in respect of these real estate objects is carried out taking into account coefficient, defined as the ratio of the number of full months during which these real estate objects were owned by the taxpayer, to the number of months in the tax (reporting) period, unless otherwise provided by this article.

(as amended by Federal Laws No. 307-FZ of 02.11.2013, No. 52-FZ of 02.04.2014)

If the emergence of the right of ownership to the objects of immovable property specified in Article 378.2 of this Code occurred before the 15th day of the relevant month inclusive or the termination of the said right occurred after the 15th day of the relevant month, the month of occurrence (termination) of the said right shall be taken as a full month.

If the emergence of the right of ownership to the objects of immovable property specified in Article 378.2 of this Code occurred after the 15th day of the corresponding month or the termination of the said right occurred before the 15th day of the corresponding month inclusive, the month of occurrence (termination) of the said right is not taken into account when determining the coefficient specified in this paragraph.

(the paragraph was introduced by Federal Law No. 396-FZ of December 29, 2015)

6. When imposing a tax, the legislative (representative) body of a constituent entity of the Russian Federation shall have the right to provide for certain categories of taxpayers the right not to calculate and not to pay advance tax payments during the tax period.

7. With regard to property, the tax base for which is determined as its cadastral value, the amount of tax (the amount of advance tax payments) is calculated taking into account the specifics established by Article 378.2 of this Code.

(Clause 7 was introduced by Federal Law No. 307-FZ of November 2, 2013)

Article 383

1. Tax and advance tax payments are subject to payment by taxpayers in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.

2. During a tax period, taxpayers shall pay advance tax payments, unless otherwise provided by the law of a constituent entity of the Russian Federation. Upon the expiration of the tax period, taxpayers shall pay the amount of tax calculated in accordance with the procedure provided for by paragraph 2 of Article 382 of this Code.

3. With regard to property on the balance sheet of a Russian organization, tax and advance tax payments are subject to payment to the budget at the location of the said organization, taking into account the specifics provided for by Articles 384, 385 and 385.2 of this Code.

(As amended by Federal Law No. 284-FZ of November 28, 2009)

4. No longer valid. - Federal Law of November 28, 2009 N 284-FZ.

5. Foreign organizations operating in the Russian Federation through permanent representative offices shall pay tax and advance tax payments to the budget in respect of the property of permanent representative offices at the place where the said permanent representative offices are registered with the tax authorities.

6. With regard to real estate objects, in respect of which the tax base is determined as the cadastral value, tax and advance tax payments are subject to payment to the budget in accordance with Article 382 of this Code at the location of the real estate object.

(Clause 6 as amended by Federal Law No. 307-FZ of November 2, 2013)

7. Taxpayers - organizations, information about which is entered in the unified state register of legal entities on the basis of Article 19 of the Federal Law of November 30, 1994 N 52-FZ "On the Entry into Force of Part One of the Civil Code of the Russian Federation", pay tax on the immovable property they own property at their location until they receive a notice of registration with the tax authority confirming registration with the tax authority at the location of their immovable property.

(Clause 7 was introduced by Federal Law No. 379-FZ of November 29, 2014)

Article 384

Article 385

(as amended by Federal Laws No. 216-FZ of 24.07.2007, No. 307-FZ of 02.11.2013)

Article 385.1. Features of the calculation and payment of corporate property tax by residents of the Special Economic Zone in the Kaliningrad Region

(Introduced by Federal Law No. 16-FZ of 10.01.2006)

2. Residents calculate the amount of corporate property tax in respect of property created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region separately.

3. For residents during the first six calendar years, starting from the day the legal entity was included in the unified register of residents of the Special Economic Zone in the Kaliningrad Region, the tax rate for corporate property tax in respect of property created or acquired during the implementation of an investment project in accordance with federal law on the Special Economic Zone in the Kaliningrad Region, is set at 0 percent.

4. In the period from the seventh to the twelfth calendar year inclusive from the date of inclusion of a legal entity in the unified register of residents of the Special Economic Zone in the Kaliningrad Region, the tax rate for property tax of organizations in respect of property created or acquired during the implementation of an investment project in accordance with the federal law on The special economic zone in the Kaliningrad region is the amount established by the law of the Kaliningrad region and reduced by fifty percent.

5. A special procedure for paying tax on property of organizations does not apply to that part of the value of property (created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region), which is used for the production of goods (works, services), for which cannot be directed by the investment project. At the same time, the share of the property value that is used for the production of goods (works, services) for which an investment project cannot be directed is considered equal to the share of income from the sale of such goods (works, services) in the total volume of all income of a resident.

6. The difference between the amount of corporate property tax in relation to the tax base for corporate property tax (created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region), which would be calculated by a resident if the special payment procedure was not used corporate property tax established by this article and the amount of corporate property tax calculated by a resident in accordance with this article in respect of the corporate property tax created or acquired in the course of the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region, is not included in the corporate income tax base for residents.

7. If a resident is excluded from the unified register of residents of the Special Economic Zone in the Kaliningrad Region before he receives a certificate of compliance with the conditions of the investment declaration, the resident shall be deemed to have lost the right to apply the special procedure for paying corporate property tax established by this article, from the beginning of the quarter in which he was removed from the said register.

In this case, the resident is obliged to calculate the amount of tax in respect of the property created or acquired by him during the implementation of the investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region, at the tax rate established in accordance with Article 380 of this Code.

The amount of tax is calculated for the period of application of the special taxation procedure.

The calculated amount of tax is payable by a resident upon the expiration of the reporting or tax period in which he was excluded from the unified register of residents of the Special Economic Zone in the Kaliningrad Region, no later than the deadlines established for the payment of advance tax payments for the reporting period or tax for the tax period in accordance with with paragraph 1 of Article 383 of this Code.

When conducting an on-site tax audit of a resident excluded from the unified register of residents of the Special Economic Zone in the Kaliningrad Region, in terms of the correct calculation and completeness of payment of the amount of tax in respect of property created or acquired by him during the implementation of an investment project, the restrictions established by paragraph two of paragraph 4 and paragraph 5 of Article 89 of this Code shall not apply, provided that the decision to appoint such an inspection is made no later than within three months from the date of payment by the resident of the specified amount of tax.

(Clause 7 was introduced by Federal Law No. 84-FZ of May 17, 2007)

Article 385.2. Features of the calculation and payment of tax in respect of property included in the Unified Gas Supply System

(introduced by Federal Law No. 284-FZ of November 28, 2009)

1. With regard to the property included in the Unified Gas Supply System, the tax (advance tax payments) is calculated (calculated) on the basis of the tax base determined as a whole for the constituent entity of the Russian Federation, and paid (paid) to the budgets of the constituent entities of the Russian Federation at the actual place location of this property.

2. For the purposes of this chapter, the actual location of the property that is part of the Unified Gas Supply System is the territory of the corresponding subject of the Russian Federation, in which gas is produced, transported, stored and (or) supplied.

3. The organization - the owner of the property that is part of the Unified Gas Supply System, is obliged to ensure that the said property is accounted for, indicating its actual location in the primary accounting documents.

Article 385.3. Peculiarities of Tax Calculation in Respect of Railways of Common Use and Structures Being Their Integral Technological Part

(introduced by Federal Law No. 464-FZ of December 28, 2016)

1. In respect of public railway tracks and structures, which are their integral technological part, meeting the requirements established by the Government of the Russian Federation, first registered as fixed assets starting from January 1, 2017, the amount of tax is calculated using the Kzhd coefficient, the value which is determined in accordance with paragraph 2 of this article.

2. During six tax periods, starting from the 1st day of the tax period in which the relevant property was first registered as an object of fixed assets, the coefficient Kzhd is taken equal to:

0 - during the first tax period;

0.1 - during the second tax period;

0.2 - during the third tax period;

0.4 - during the fourth tax period;

0.6 - during the fifth tax period;

0.8 - during the sixth tax period.

Article 386. Tax declaration

(as amended by Federal Laws No. 268-FZ of December 30, 2006, No. 284-FZ of November 28, 2009)

With regard to property located in the territorial sea of the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and (or) outside the territory of the Russian Federation (for Russian organizations), tax calculations for advance tax payments and tax returns for tax are submitted to the tax authority at the location of the Russian organization (the place of registration with the tax authorities of the permanent representative office of the foreign organization). At the same time, in respect of the property specified in paragraphs one - three of paragraph 24 of Article 381 of this Code, tax calculations for advance tax payments are not provided.

(as amended by Federal Law No. 268-FZ of September 30, 2013)

Taxpayers classified as the largest taxpayers in accordance with Article 83 of this Code shall submit tax declarations (calculations) to the tax authority at the place of registration as the largest taxpayers.

(paragraph introduced by Federal Law No. 268-FZ of December 30, 2006)

2. Taxpayers submit tax calculations for advance tax payments no later than 30 calendar days from the end date of the relevant reporting period.

(as amended by Federal Law No. 137-FZ of July 27, 2006)

3. Tax declarations based on the results of a tax period shall be submitted by taxpayers no later than March 30 of the year following the expired tax period.

A foreign organization (foreign structure without forming a legal entity) that owns immovable property recognized as an object of taxation in accordance with Article 374 of this Code, simultaneously with the submission of a tax return, submits information about the participants in this foreign organization (founders of a foreign structure without forming a legal entity) as of December 31 of the relevant tax period, including disclosure of the procedure for indirect participation (if any) of an individual or a public company, if the share of their direct and (or) indirect participation in a foreign organization (structure without forming a legal entity) exceeds 5 percent.

(The paragraph was introduced by Federal Law No. 376-FZ of November 24, 2014; as amended by Federal Law No. 32-FZ of February 15, 2016)

4. If a taxpayer that is a foreign organization that does not operate on the territory of the Russian Federation through a permanent representative office fails to submit a tax return within the time limits established by this article, the tax authority determines, on the basis of available information, without carrying out tax control measures against the said taxpayer, the amount not calculated by the taxpayer tax payable to the budget system of the Russian Federation.

If the amount of tax determined by the tax authority in accordance with the first paragraph of this paragraph exceeds the amount of tax actually paid by the foreign organization, the tax authority shall reveal, in accordance with the procedure established by this Code, tax arrears.

(Clause 4 was introduced by Federal Law No. 347-FZ of November 4, 2014)

5. Taxpayers - organizations, information about which is entered in the unified state register of legal entities on the basis of Article 19 of the Federal Law of November 30, 1994 N 52-FZ "On the Enactment of Part One of the Civil Code of the Russian Federation", submit tax calculations for advance payments and a tax return for the tax at their location until they receive a notice of registration with the tax authority, confirming the registration with the tax authority at the location of their immovable property.

(Clause 5 was introduced by Federal Law No. 379-FZ of November 29, 2014)

Article 386.1. Elimination of double taxation

(Introduced by Federal Law No. 216-FZ of July 24, 2007)

At the same time, the amount of tax credits paid outside the territory of the Russian Federation cannot exceed the amount of tax payable by this organization in the Russian Federation in respect of the property specified in this paragraph.

2. To offset tax, a Russian organization must submit the following documents to the tax authorities:

application for a tax offset;

a document confirming the payment of tax outside the territory of the Russian Federation, confirmed by the tax authority of the relevant foreign state.

The above documents are submitted by a Russian organization to the tax authority at the location of the Russian organization together with a tax return for the tax period in which the tax was paid outside the territory of the Russian Federation.

Federal Law No. 77-FZ of May 16, 2007 amended paragraph 2 of this Code, which shall enter into force one month after the official publication of the said Federal Law and not earlier than the 1st day of the next tax period for corporate property tax

When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by taxpayers.

Article 373 of the Tax Code of the Russian Federation - Taxpayers

1. Taxpayers of tax (hereinafter in this chapter - taxpayers) are recognized:

Russian organizations;

foreign organizations operating in the Russian Federation through permanent representative offices and (or) owning real estate on the territory of the Russian Federation, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation.

Federal Law No. 310-FZ of December 1, 2007 of this Code was supplemented by clause 1.1, which shall enter into force on January 1, 2008, but not earlier than one month after the official publication of the said Federal Law and not earlier than the 1st day of the next tax period for corporate property tax

2. The activity of a foreign organization is recognized as leading to the formation of a permanent representative office in the Russian Federation in accordance with this Code, unless otherwise provided by international treaties of the Russian Federation.

Article 374 of the Tax Code of the Russian Federation - Object of taxation

Federal Law No. 216-FZ of July 24, 2007 amended paragraph 1 of Article 374 with effect from January 1, 2008.

1. The object of taxation for Russian organizations is movable and immovable property (including property transferred for temporary possession, use, disposal or trust management, contributed to joint activities), accounted for on the balance sheet of the organization as fixed assets in accordance with the established accounting procedure. accounting, unless otherwise provided by this Code.

2. The object of taxation for foreign organizations operating in the Russian Federation through permanent representative offices is movable and immovable property related to fixed assets.

For the purposes of this Chapter, foreign organizations shall keep records of objects of taxation in accordance with the accounting procedure established in the Russian Federation.

3. The object of taxation for foreign organizations that do not carry out activities in the Russian Federation through permanent representative offices is real estate located on the territory of the Russian Federation, owned by the said foreign organizations.

4. Are not recognized as objects of taxation:

1) land plots and other objects of nature management (water bodies and other natural resources);

2) property owned on the basis of the right of economic management or operational management by the federal executive authorities, which legally provide for military and (or) service equivalent to it, used by these authorities for the needs of defense, civil defense, security and law enforcement in the Russian Federation.

Article 375 of the Tax Code of the Russian Federation - Tax base

1. The tax base is determined as the average annual value of property recognized as an object of taxation.

When determining the tax base, property recognized as an object of taxation is taken into account at its residual value, formed in accordance with the established accounting procedure approved in the accounting policy of the organization.

2. The tax base for real estate objects of foreign organizations that do not operate in the Russian Federation through permanent representative offices, as well as for real estate objects of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices, is the inventory value of these objects according to technical inventory authorities.

Authorized bodies and specialized organizations that carry out accounting and technical inventory of real estate objects are required to report to the tax authority at the location of these objects information on the inventory value of each such object located on the territory of the corresponding subject of the Russian Federation, within 10 days from the date of assessment (revaluation) specified objects.

Article 376 of the Tax Code of the Russian Federation - Procedure for determining the tax base

2. If an object of immovable property subject to taxation has an actual location on the territories of different constituent entities of the Russian Federation or on the territory of a constituent entity of the Russian Federation and in the territorial sea of the Russian Federation (on the continental shelf of the Russian Federation or in the exclusive economic zone of the Russian Federation), in in relation to the said immovable property, the tax base is determined separately and is accepted when calculating the tax in the relevant constituent entity of the Russian Federation in the part proportional to the share of the book value (for the immovable property specified in paragraph 2 of this Code - the inventory value) of the immovable property in the territory of the relevant subject Russian Federation.

3. The tax base is determined by taxpayers independently in accordance with this chapter.

Federal Law No. 216-FZ of July 24, 2007 amended paragraph 4 of Article 376, which shall enter into force on January 1, 2008.

4. The average value of property recognized as an object of taxation for the reporting period is determined as the quotient of dividing the amount obtained by adding the residual value of the property on the 1st day of each month of the reporting period and the 1st day of the month following the reporting period by the number of months in the reporting period, increased by one.

The average annual value of property recognized as an object of taxation for a tax period is determined as the quotient of dividing the amount obtained by adding the residual value of property on the 1st day of each month of the tax period and the last day of the tax period by the number of months in the tax period, increased by unit.

5. The tax base for each immovable property of foreign organizations specified in paragraph 2 of this Code shall be taken equal to the inventory value of this immovable property as of January 1 of the year that is the tax period.

Article 377 of the Tax Code of the Russian Federation - Features of determining the tax base under a simple partnership agreement (agreement on joint activities)

2. A person keeping records of the common property of partners is obliged, for tax purposes, to report, no later than the 20th day of the month following the reporting period, to each taxpayer - a participant in a simple partnership agreement (agreement on joint activity) information on the residual value of the property constituting the common property comrades, on the 1st day of each month of the corresponding reporting period and on the share of each participant in the common property of the comrades. At the same time, the person keeping records of the common property of the comrades shall provide the information necessary to determine the tax base.

Article 378 of the Tax Code of the Russian Federation - Features of the taxation of property transferred to trust management

Federal Law No. 216-FZ of July 24, 2007 amended the amendments that come into force on January 1, 2008.

Article 379 of the Tax Code of the Russian Federation - Tax period. Reporting period

1. A calendar year is recognized as a tax period.

2. The first quarter, six months and nine months of a calendar year are recognized as reporting periods.

3. The legislative (representative) body of a constituent entity of the Russian Federation, when establishing a tax, has the right not to establish reporting periods.

Article 380 of the Tax Code of the Russian Federation - Tax rate

1. Tax rates are established by the laws of the subjects of the Russian Federation and cannot exceed 2.2 percent.

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

Article 381 of the Tax Code of the Russian Federation - Tax benefits

Federal Law No. 58-FZ of June 29, 2004 amended this Code, which shall enter into force one month after the official publication of the said Federal Law.

Exempt from taxation:

1) organizations and institutions of the penitentiary system - in relation to the property used to carry out the functions assigned to them;

2) religious organizations - in respect of property used by them for carrying out religious activities;

5) organizations - in relation to objects recognized as monuments of history and culture of federal significance in accordance with the procedure established by the legislation of the Russian Federation;

9) organizations - in relation to nuclear installations used for scientific purposes, storage facilities for nuclear materials and radioactive substances, as well as storage facilities for radioactive waste;

10) organizations - in relation to icebreakers, ships with nuclear power plants and nuclear technology service ships;

11) organizations - in relation to public railways, federal public roads, main pipelines, power transmission lines, as well as structures that are an integral technological part of these facilities. The list of property related to the said objects is approved by the Government of the Russian Federation;

12) organizations - in relation to space objects;

13) property of specialized prosthetic and orthopedic enterprises;

14) property of bar associations, law firms and legal consultation offices;

15) property of state scientific centers;

Federal Law No. 216-FZ of July 24, 2007 amended paragraph 17 of Article 381, which shall enter into force on January 1, 2008.

17) organizations - in relation to property recorded on the balance sheet of an organization - a resident of a special economic zone, created or acquired for the purpose of conducting activities in the territory of a special economic zone and located in the territory of this special economic zone, used in the territory of a special economic zone under an agreement on the creation special economic zone, within five years from the date of registration of the said property;

Federal Law No. 168-FZ of December 20, 2005 of this Code was supplemented by clause 18, which shall enter into force on January 1, 2006, but not earlier than one month after the official publication of the said Federal Law

18) organizations - in relation to ships registered in the Russian International Register of Ships.

Article 382 of the Tax Code of the Russian Federation - The procedure for calculating the amount of tax and the amount of advance tax payments

1. The tax amount is calculated based on the results of the tax period as the product of the relevant tax rate and the tax base determined for the tax period.

3. The amount of tax payable to the budget is calculated separately in respect of property subject to taxation at the location of the organization (the place of registration with the tax authorities of the permanent representative office of a foreign organization), in relation to the property of each separate subdivision of the organization that has a separate balance sheet, in relation to each an object of immovable property located outside the location of the organization, a separate subdivision of the organization that has a separate balance sheet, or a permanent representative office of a foreign organization, as well as in relation to property taxed at different tax rates.

4. The amount of the advance tax payment is calculated based on the results of each reporting period in the amount of one fourth of the product of the relevant tax rate and the average value of the property determined for the reporting period in accordance with paragraph 4 of this Code.

Federal Law No. 216-FZ of July 24, 2007 amended paragraph 5 of Article 382 with effect from January 1, 2008.

5. The amount of the advance tax payment in respect of immovable property of foreign organizations specified in paragraph 2 of this Code shall be calculated after the end of the reporting period as one fourth of the inventory value of the immovable property as of January 1 of the year that is the tax period, multiplied by the corresponding tax bet.

In the event of the occurrence (termination) of the taxpayer during the tax (reporting) period of the right of ownership to the immovable property of foreign organizations specified in paragraph 2 of this Code, the calculation of the amount of tax (the amount of advance tax payment) in respect of this immovable property is made taking into account coefficient, defined as the ratio of the number of full months during which the given real estate object was owned by the taxpayer, to the number of months in the tax (reporting) period, unless otherwise provided by this article.

Article 383 of the Tax Code of the Russian Federation - Procedure and terms for payment of tax and advance payments on tax

1. Tax and advance tax payments are subject to payment by taxpayers in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.

4. With regard to real estate objects that are part of the Unified Gas Supply System in accordance with Federal Law No. 69-FZ of March 31, 1999 "On Gas Supply in the Russian Federation", the tax is transferred to the budgets of the constituent entities of the Russian Federation in proportion to the value of this property, which is actually located on the territory of the corresponding subject of the Russian Federation.

6. With regard to the immovable property of a foreign organization specified in paragraph 2 of this Code, tax and advance tax payments are payable to the budget at the location of the immovable property.

Article 384 of the Tax Code of the Russian Federation - Features of the calculation and payment of tax at the location of separate divisions of the organization

Federal Law No. 216-FZ of July 24, 2007 amended Article 384, which shall enter into force on January 1, 2008.

An organization that includes separate subdivisions with a separate balance sheet shall pay tax (advance tax payments) to the budget at the location of each of the separate subdivisions in respect of property recognized as an object of taxation in accordance with this Code, which is on a separate balance sheet of each of them, in the amount determined as the product of the tax rate in force in the territory of the relevant subject of the Russian Federation, where these separate subdivisions are located, and the tax base (one-fourth of the average value of property) determined for the tax (reporting) period in accordance with this Code, in relation to each separate division.

Article 385 of the Tax Code of the Russian Federation - Features of the calculation and payment of tax in respect of real estate objects located outside the location of the organization or its separate subdivision

Federal Law No. 216-FZ of July 24, 2007 amended Article 385, which shall enter into force on January 1, 2008.

An organization that takes into account on its balance sheet real estate objects located outside the location of the organization or its separate subdivision that has a separate balance sheet, pays tax (advance tax payments) to the budget at the location of each of the said real estate objects in the amount determined as the product of the tax rate effective on the territory of the relevant subject of the Russian Federation, where these real estate objects are located, and the tax base (one fourth of the average value of the property) determined for the tax (reporting) period in accordance with this Code, in respect of each real estate object.

Article 385.1 of the Tax Code of the Russian Federation - Features of the calculation and payment of tax on property of organizations by residents of the Special Economic Zone in the Kaliningrad Region

Federal Law No. 16-FZ of January 10, 2006 supplemented this Code with Article 385.1, which shall enter into force on April 1, 2006.

3. For residents during the first six calendar years, starting from the date of inclusion of a legal entity in the unified register of residents of the Special Economic Zone in the Kaliningrad Region, the tax rate for corporate property tax in respect of property created or acquired during the implementation of an investment project in accordance with the federal law on Special economic zone in the Kaliningrad region, is set at 0 percent.

Federal Law No. 84-FZ of May 17, 2007 of this Code was supplemented by clause 7, which shall enter into force one month after the official publication of the said Federal Law and not earlier than the 1st day of the next tax period for corporate property tax

In this case, the resident is obliged to calculate the amount of tax in respect of property created or acquired by him during the implementation of the investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region, at the tax rate established in accordance with this Code.

The amount of tax is calculated for the period of application of the special taxation procedure.

When conducting an on-site tax audit of a resident excluded from the unified register of residents of the Special Economic Zone in the Kaliningrad Region, in terms of the correct calculation and completeness of payment of the amount of tax in respect of property created or acquired by him during the implementation of an investment project, the restrictions established by paragraph two of paragraph 4 and paragraph 5 of this Code shall not be valid provided that the decision to appoint such an inspection is made no later than within three months from the date of payment by the resident of the specified amount of tax.

Article 386 of the Tax Code of the Russian Federation - Tax Declaration

Federal Law No. 268-FZ of December 30, 2006 amended paragraph 1 of this Code. The amendments shall enter into force on January 1, 2008.

Taxpayers, in accordance with this Code, classified as the largest taxpayers, submit tax declarations (calculations) to the tax authority at the place of registration as the largest taxpayers.

Federal Law No. 137-FZ of July 27, 2006 amended paragraph 2 of this Code. The amendments shall enter into force on January 1, 2007.

2. Taxpayers submit tax calculations for advance tax payments no later than 30 calendar days from the end date of the relevant reporting period.

3. Tax declarations based on the results of a tax period shall be submitted by taxpayers no later than March 30 of the year following the expired tax period.

Article 386.1 of the Tax Code of the Russian Federation - Elimination of double taxation

Federal Law No. 216-FZ of July 24, 2007 of this Code was supplemented by the law, which shall enter into force on January 1, 2008 and apply to legal relations that arose from January 1, 2007.

2. To offset tax, a Russian organization must submit the following documents to the tax authorities:

Application for a tax offset;

A document confirming the payment of tax outside the territory of the Russian Federation, confirmed by the tax authority of the relevant foreign state.

Tax code for beginners. Tax Code for Beginners Tax Code of the Russian Federation Chapter 30

Corporate property tax

Where the payment of corporate property tax is introduced

How do general rules and regional specifics compare?

Who pays property tax

Who does not pay corporate property tax

What is corporate property tax charged on?

What is not subject to corporate property tax?

Corporate property tax rate

Who should be responsible for the calculation of corporate property tax?

How to calculate corporate property tax

How to calculate the advance payment for corporate property tax

When to transfer money

Where to transfer money

How to report corporate property tax

Where to report

Corporate property tax payers

The period and deadlines for reporting on corporate property tax

Importance of the tax

Section IX. Regional taxes and fees

Chapter 30

Article 372. General provisions

Article 373. Taxpayers

Article 374. Object of taxation

Info Law

Article 375. Tax base

Article 376. Procedure for determining the tax base

Info Law

Article 377

Article 378

Article 379 Reporting period

Article 380. Tax rate

Info Law

Article 381. Tax benefits

Article 382

Article 383

Article 384

Article 385

Article 386. Tax declaration

Article 373 of the Tax Code of the Russian Federation - Taxpayers

Article 374 of the Tax Code of the Russian Federation - Object of taxation

Article 375 of the Tax Code of the Russian Federation - Tax base

Article 376 of the Tax Code of the Russian Federation - Procedure for determining the tax base

Article 377 of the Tax Code of the Russian Federation - Features of determining the tax base under a simple partnership agreement (agreement on joint activities)

Article 378 of the Tax Code of the Russian Federation - Features of the taxation of property transferred to trust management

Article 379 of the Tax Code of the Russian Federation - Tax period. Reporting period

Article 380 of the Tax Code of the Russian Federation - Tax rate

Article 381 of the Tax Code of the Russian Federation - Tax benefits

Article 382 of the Tax Code of the Russian Federation - The procedure for calculating the amount of tax and the amount of advance tax payments

Article 383 of the Tax Code of the Russian Federation - Procedure and terms for payment of tax and advance payments on tax

Article 384 of the Tax Code of the Russian Federation - Features of the calculation and payment of tax at the location of separate divisions of the organization

Article 385 of the Tax Code of the Russian Federation - Features of the calculation and payment of tax in respect of real estate objects located outside the location of the organization or its separate subdivision

Article 385.1 of the Tax Code of the Russian Federation - Features of the calculation and payment of tax on property of organizations by residents of the Special Economic Zone in the Kaliningrad Region

Article 386 of the Tax Code of the Russian Federation - Tax Declaration

Article 386.1 of the Tax Code of the Russian Federation - Elimination of double taxation

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