In previous articles, we have already discussed the procedure for transferring property taxes to the budget for individuals and legal entities. Today we will talk about another group of property tax payers - organizations and individual entrepreneurs who have switched to a simplified taxation system. Do the simplified tax system pay property tax and if so, how much? Read about all this below.
General procedure
The general procedure is the usual, regular procedure for paying tax, characteristic of a specific group of payers. Speaking about the simplified taxation system for all types of organizations and individual entrepreneurs, the general procedure for transferring taxes is specified in Article 346.11 of the Tax Code of Russia, under paragraphs 2 and 3. What does it say?
Enterprises and individual entrepreneurs who are on the simplified tax system pay one fee instead of several. In this case, tax exemption occurs:
- from profit (for organizations using the simplified tax system);
- from personal income (for individual entrepreneurs on the simplified tax system);
- on property;
- on added value (except for VAT on imported goods).
Previously, that is, until 2015, this procedure applied to all types of property (both movable and immovable) and to all types of legal entities: organizations, partnerships and individual entrepreneurs.
However, since 2015, changes to the first and second parts of the collection of tax legislation came into force, which, among other things, affected the procedure for paying property tax by legal entities on the simplified tax system.
Changes from 01/01/2015
So what is the essence of the amendments we are talking about? Will enterprises, partnerships, LLCs and individual entrepreneurs located on the simplified tax system pay property tax from 2015?
The verdict is clear: they will. But everything in a row, but only those organizations and individual entrepreneurs that contain or own special commercial real estate on their balance sheets. According to Art. 2 of Federal Law No. 52 of 04/02/14. from January 2015, the exemption from property tax will not apply to real estate in respect of which a subject of the Federation has determined the property tax base as the cadastral value.
Starting from 2015, if a local executive body has included a corresponding object in the regional “cadastral” list, its owner (organization or individual entrepreneur), even if he has switched to the simplified tax system, will be required to pay property tax for it. In relation to other movable and immovable objects amendments to the Tax Code of Russia will not affect property and, accordingly, you will not have to pay tax for them.
Lists are formed before the start of the next tax year, that is, before January 1, and are published on the official websites of the regional fiscal authority and the authority that established the list. From the moment the cadastral value for a property is determined, the average annual value can no longer be taken as the tax base.
What properties are included in the list?
- centers and complexes used for trade or used for office and warehouse space;
- non-residential real estate properties on the territory of which office or retail sites are planned to be located;
- real estate owned by foreign organizations that do not have a permanent representative office in the Russian Federation;
- residential buildings, rooms that cannot be registered as OS objects.
Of course, enterprises and individual entrepreneurs are required to pay property tax only for commercial real estate.
Now let's look at the scheme of actions of a legal entity on the simplified tax system, if one of its property objects is included in the mentioned list. According to Article 378.2 of Chapter 30 of the Tax Code of Russia, if an organization using the simplified tax system has such property on its balance sheet, it must:
- make advance tax payments three times during the tax period (for three, six and nine months) and provide the corresponding calculation to the fiscal authority;
- at the end of the tax period, no later than March 30, submit a property tax declaration to the fiscal authority;
- within the period determined by the law of the subject of the Federation, make final tax payments.
To do this, it is necessary to take the cadastral value of the object determined for it by the executive authority of the region and multiply it with the corresponding regional rate.
If a building or structure is listed, but the cadastral value for this object has not been determined, then the tax base = zero. If the legal entity owns only part of the object (for example, a room or premises in it), then its cadastral value is calculated in proportion to the ratio of the area of the premises to the total area of the object. If the property has several owners, then the amount of tax payable is determined in proportion to the share of each owner.
Since the tax base, determined by the cadastral value, turns out to be quite high, the Tax Code of Russia provides for some restrictions (clause 1.1 of Article 380). So in the capital the tax rate cannot be higher:
- 1.7% this year;
- 2% starting from 2016.
For regions, the rate limits are set as follows:
- 1.5% this year;
- 2% in subsequent ones.
Taxation of individual entrepreneurs
Individual entrepreneurs who use the simplified tax system and own commercial real estate included in the cadastral list pay property tax not as organizations, but as individuals.
The law provides for a limitation of the tax rate on commercial real estate, for which the tax base is fixed as the cadastral value, in the amount of 2%. Moreover, within four years from the date of application of the cadastral value, the payer has the right to reduce the amount of tax by a reducing factor:
- 0.2 for the first year,
- 0.4 for the second,
- 0.6 for third and
- 08 for the fourth.
An individual entrepreneur using the simplified tax system is obliged to pay the tax, like all citizens - before the first of October.
Companies and individual entrepreneurs operating under a simplified taxation system are exempt from many types of budget payments. All of them have been replaced by a general, so-called “simplified” tax. But despite this, they are still required to make some contributions to the Federal Tax Service. In some cases, these include property tax.
However, not all businessmen belonging to the simplified taxation system know for sure whether there is a need for payments on property that includes the simplified taxation system. This question is quite extensive and has many clarifications and exceptions.
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Property tax under the simplified tax system in 2019 as a basis for calculations is based on the cadastral value of a particular object. Before this, back in 2019, companies on UTII already faced a similar tax, due to a slightly different six-month tax period.
Basic moments
Information on the tax calculated based on the cadastral value must be entered in the third section. If there are several buildings that are subject to the simplified tax system, then each of them requires filling out a separate page. If there are tax benefits, they should be indicated there. In addition, the title page and the first section must be completed in the calculation.
For legal entities, the deadlines for paying advance payments, as well as submitting reports related to them, are established by regional authorities. However, the deadline for payment is still considered to be the 30th day of the month, which begins immediately after the reporting quarter.
As for individuals, deadlines for them are set by the Tax Code of the Russian Federation. According to it, all taxes received in 2019 must be repaid by December 1, 2019.
general characteristics
In general, everyone who uses simplified taxation is not required to pay VAT, but there are some exceptions.
Thus, the need for additional payments in the form of the simplified tax system and filing a declaration on it arises if:
- invoices are generated at your own request;
- procedures are carried out on the basis of joint activity agreements;
- the tax agent's VAT obligations are fulfilled;
- property management is carried out on a trust basis.
At the same time, taxpayers using the simplified tax system may not pay other types of taxes, and are also exempt from certain accounting records:
- When selling products, there is no need for an extract or tax declarations.
- There is no requirement to maintain purchase and sales books.
- With some exceptions, you do not have to pay income tax.
- There are also no property taxes required. The exception is the cadastral value of the property.
All of the above taxes do not require payment due to the fact that they are already included in payments under the simplified tax system. The object of these taxes can be both “income-expenses” and “income”.
Main conditions and rates
In order for a company to successfully use the simplified tax system, its real estate must be reflected in accounts 01 or 03. You can find out whether the areas are such, from the list, for which you should contact the tax office. The same data can be found through the Rosreestr of the region by requesting from there papers on the cost of the building in the form of extracts.
If this condition is met, the payer under the simplified tax system also becomes a payer of property tax. At the same time, companies are required to both pay the required taxes and submit tax returns. For individual entrepreneurs, the Federal Tax Service carries out calculations, sending the results in the form of a notification to an individual about payment of tax.
The Tax Code of the Russian Federation provides for a maximum tax rate of around 2%, as specified in paragraph 1.1 of Article No. 380. Regional authorities have the right to differentiate this indicator by linking it to the categories of payers and the property they use.
Advances on property tax must be paid by firms on a simplified basis according to the framework established in the region, for example, in each quarter of the year. If the company does not own the entire building, but a specific room in it, then it is necessary to find out what percentage of the taxable areas it occupies. The percentage will be a deductible factor.
The coefficients also apply if the company occupies the premises for less than a full year, and corresponds to the number of full months during which the organization owns the premises. At the same time, those in which the company appears in its place no later than the 15th or moves out of the building later than the 15th are accepted as a full month.
Standards and features
The implementation of transactions related to taxation in the simplified tax system is regulated by several regulations of the Tax Code:
| Clause 2 of Article 346.11 of the Tax Code of the Russian Federation | Indicates that the tax amount should be based on the cadastral value of the building. |
| The first paragraph 378.2 of Article of the Tax Code of the Russian Federation | They will include a list of objects that fall into the category of taxable property. |
| Fifth paragraph 378.2 of Article of the Tax Code of the Russian Federation | Options for the time of actual operation during the calculation of property tax are considered. |
| Clause 12 of Article 378.2 of the Tax Code of the Russian Federation | Regulates issues related to advance payments. |
| Article 379 of the Tax Code of the Russian Federation | Establishes an extreme framework for the provision of reports for property taxes for entities located on the territory of the Russian Federation. |
| Clause 1.1 of Article 379 of the Tax Code of the Russian Federation | It also sets the upper limit for the tax rate. |
The deadlines for payment of property tax, according to the simplified tax system, are established by two regulatory documents at once: 13 paragraph 378.2 of article and 1 paragraph 383 of article from the Tax Code of the Russian Federation.
Details of property tax under the simplified tax system in 2019
The property tax under the simplified tax system was slightly changed in 2019, due to which all companies became required to pay it, based on the cadastral value. A simplified tax can be imposed on companies (LLC) or individual entrepreneurs that have fixed assets or those that have been included in the regional list of taxable objects.
Regional authorities regulate most issues related to the simplified tax system. However, they still operate within certain and strictly established national frameworks.
But this does not prevent the annual change of lists that include taxable objects, as a result of which the information should be rechecked every year. So, someone gets benefits, but someone, on the contrary, is less lucky, and his organization is considered taxable.
Currently the following objects are subject to tax:
- office buildings and shopping centers, as well as other administrative and commercial buildings;
- premises intended for canteens and public catering;
- objects in which companies and individual entrepreneurs providing personal services are located;
- property owned by foreigners who work in the Russian Federation;
- premises subject to rent;
- property of companies located abroad, regardless of whether it is movable or not.
When you don't have to pay
The question “To pay or not” in relation to taxes is decisive for many entrepreneurs.
An enterprise may not pay property tax under the simplified tax system. This can happen if the company or individual entrepreneur does not have buildings that belong to those listed in the list specified in the previous section.
But there are exceptions here too. Do exempt categories need to pay tax? For example, companies that have real estate on their balance sheet, the tax base for which is determined as its cadastral value, are exempt from the simplified tax.
But from January 1, 2019, such companies are required to pay standard property tax. However, this aspect can be disputed due to an inaccuracy in the first paragraph 378.2 of Article of the Tax Code of the Russian Federation, due to which residential premises registered as fixed assets may not be subject to tax.
additional information
Property tax under the simplified tax system has many nuances, not only in payment, but also in calculating the amount, which can be influenced by many factors. It is also worth noting that individual entrepreneurs and companies handle this tax a little differently. And not all companies have access to the opportunity to pay taxes using a simplified method.
What is included in the calculation of the amount
Entrepreneurs who have areas falling under the simplified tax system should determine the tax base when making calculations. To do this, you need to take into account the book value or average annual value of the property that is subject to taxation. It’s worth mentioning right away that it should be taken into account by legal entities at the residual value, which is formed in accordance with all the rules.
How to calculate
Income when calculating tax under the simplified tax system is reflected in accordance with the same rules as for companies operating with the object “income”. That is, revenue received from the sale of goods, services, work performed, as well as non-operating types of income must be taken into account.
At the same time, income can be reduced by certain types of expenses included in the closed list presented in paragraphs 1 and 2 in Article No. 346 of the Tax Code of the Russian Federation.
Accounting for expenses can be carried out only if they are economically justified and supported by the required documents, and were also necessary to generate income. In addition, due to the cash method of operation of companies under the simplified tax system, they must already be paid.
| The most dangerous types of unaccounted expenses | |
| Situations | Why can't it be deducted from income? |
| Transfer of advance payment to the supplier's account for goods provided | This type of advance cannot be taken into account as expenses due to the fact that the cost of the goods can only be reflected after its resale. |
| Premium paid to the buyer for purchasing goods | Premiums intended for buyers are not included in the closed list. In addition, the Tax Code does not provide for the inclusion of such bonuses as deductions from revenue. |
| Loss of raw materials and materials during the production process. | The cost of raw materials is taken into account on the date of their acquisition. Because of this, it is impossible to write off such losses. |
| Expenses related to entertainment expenses | Entertainment expenses are not covered by the closed list of the simplified tax system. |
| Write-off of accounts receivable | This type of write-off is not included in the closed list. |
| Writing off debt to supplier | In this case, you should not include the cost of goods in the expense section. Due to the cash operating method, expenses are written off only after they have been paid. |
| Penalties and fines paid to the counterparty as provided for in the contract | Contractual fines and penalties accrued for them are not included in the closed list. |
| Special assessment paid by the organization for working conditions | According to officials from the Federal Tax Service, this type of expense cannot be taken into account. In addition, they are not listed on a closed list. |
| Payment for purchased water coolers | Such expenses relate to the type of ensuring normal working conditions, which is not included in the closed list. |
| Payment for information services | Expenses are not included in the closed list. |
| Tickets handed over by an employee due to a business trip postponement | When returning tickets, transport companies retain part of the amount paid upon their purchase. This deduction is not included in the list of business trip expenses, and therefore cannot be included in deductions from the simplified tax regime. |
| Reimbursement of expenses incurred by employees arising from traveling work | According to the Federal Tax Service, such expenses cannot be taken into account. However, these statements can be circumvented by including the reimbursement in employees' wages as a fixed salary supplement. |
| Voluntary payment for property insurance | The closed list indicates only the costs of compulsory types of insurance. |
| Payment for cleaning the area from ice and snow. | Expenses of such a plan are not included in the closed list. |
| Payment made for participation in electronic trading | Payment is not included in the closed list. |
| Use of fixed assets transferred to the organization by the founder as a contribution to the authorized capital account | When calculating the tax, the cost of fixed assets is not taken into account, since the company must cover its own expenses. And in the case shown, the payer is directly the founder. |
Who should pay and in what order?
Tax payment under the simplified tax system is made taking into account all real estate that is included in the cadastral list of the region in which the organization is located. Each company calculates the tax independently and is also required to provide a tax return.
For individual entrepreneurs, the calculation is carried out by a special inspection, which, upon completion of the calculations, sends the tax in the form of a notification by mail. In this case, the individual entrepreneur is not required to provide a declaration.
Transition conditions
The simplified taxation system provides its own tax payment procedure, which is perfect for small businesses. Both individual entrepreneurs and companies can switch to this type of taxation. The main criterion for the transition is the list provided in paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation.
It includes types of activities of organizations that can switch to the simplified tax system:
- insurers;
- banks;
- organizations that include several branches;
- non-state plan pension funds;
- securities market participants working at a professional level;
- investment funds;
- enterprises producing excisable goods, extracting or selling minerals not included in the list of commonly occurring ones;
- private notaries, lawyers with law offices and other types of lawyer forms;
- gambling organizations;
- participants in production sharing agreements;
- companies and individual entrepreneurs that have made the transition to the Unified Agricultural Tax;
- organizations whose staff in the tax period exceeds 100 people;
- companies in which the share of participation of other companies is more than 25%;
- organizations whose fixed assets in residual form exceed 100 million rubles;
- foreign organizations;
- budgetary and state institutions;
- microfinance companies;
- private employment agencies.
Until 2019, the presence of a separate unit was a limitation when applying to the simplified tax system. However, this obstacle has now been removed.
Companies and individual entrepreneurs that operate on a simplified taxation system are exempt from paying a whole range of budget payments, which is replaced by a general “simplified” tax. However, you still have to deal with some additional contributions to the Federal Tax Service. Thus, for certain cases, the legislation provides for the payment of property tax under the simplified tax system.
Property tax under the simplified tax system since 2016
Several years ago, simplified people did not pay property tax at all; it was calculated based on the residual value of fixed assets, and was paid only under the general taxation system. Over time, the situation has changed. First, in 2013, movable property was excluded from the property tax base, that is, in fact, the tax began to be charged only on real estate. The use of the simplified tax system still freed from the need for settlements with the budget for this payment. But since 2015, individual entrepreneurs and organizations have been required to pay property tax using the simplified tax system. Since 2016 (since the main rule is the adoption of a local law on the payment of property tax), there have been even more simplified people who must pay this tax.
At the moment, property tax under the simplified tax system must be paid in relation to real estate objects that are included in the list determined in accordance with clause 7 of Art. 378.2 Tax Code of the Russian Federation. Property tax is paid on objects:
- Shopping centers (complexes), administrative and business centers and premises in them;
- Non-residential real estate intended for the placement of consumer services and catering facilities, offices, and retail premises.
You will be required to pay property tax if 3 conditions are met:
From the above, we can conclude: if an organization or entrepreneur owns a property as an owner, but the regional authorities have not established its cadastral value for the property, then there will be no need to pay property tax on such property.
The rules for calculating property tax from the cadastral value are the same for both individual entrepreneurs and organizations using the simplified tax system. However, entrepreneurs do not need to calculate the tax: they will receive a notification from the Federal Tax Service and, based on it, will pay the amount of tax indicated in it. Companies must fulfill their taxpayer obligations independently. So the following is important information primarily for them.
Reporting and tax period
According to Art. 379 of the Tax Code of the Russian Federation, the tax period for property payments is a calendar year. It is at the end of the year that tax paying organizations must submit a declaration. The reporting periods are 1st quarter, half a year and 9 months of the calendar year, at the end of which organizations transfer advances on property tax.
Property tax rate under the simplified tax system
Property tax rates are set locally and should not exceed 2.2%. The Tax Code of the Russian Federation also contains additional restrictions on the size of the property tax rate. In 2016, for objects for which the tax is paid from the cadastral value, the rate cannot be more than 2%. In addition, local authorities are allowed to set differentiated rates depending on categories of taxpayers or type of property. Ultimately, all assumptions regarding this situation are also reflected in the local law, which the taxpayer should be guided by. At the moment, such laws approving the cadastral value of real estate are available in all 85 subjects of the Federation.
How to calculate and pay property tax under the simplified tax system?
The tax base for property tax means the cadastral value of the property as of January 1 of the year for which the tax must be calculated. That is, if you calculate the tax for 2016, the cost is taken as of January 1, 2016. Organizations are required to independently determine the tax base and pay tax based on the specific cadastral value of each individual object listed on the balance sheet and the tax rate for a specific region.
The tax for the year will be the product of the tax base and the tax rate established by local law. At the end of each quarter, a quarter of the total annual payment is transferred. But the specific deadlines for paying advances and the final tax must again be looked for in the local law.
How to report property taxes
Individual entrepreneurs, as stated above, pay tax upon notification and do not file a declaration. Organizations must report by March 30 of the year following the tax period.
- Availability of ownership rights to the property and its use in activities.
- The premises (building) must be located in the region of the Russian Federation in which local regulations prescribe the procedure for calculating property tax from the cadastral value.
- This building (premises) must be included in the closed list of objects for which tax is paid based on the cadastral value. The above list must also be approved in a specific region of the country.
An organization that is a payer of the simplified tax system is exempt from paying most taxes with certain exceptions. However, some organizations will still have to pay property tax under the simplified tax system.
Property tax under the simplified tax system in 2019
Using the simplified tax system, an organization must pay property tax in 2019 on those real estate objects for which the tax base is determined as their cadastral value (clause 2 of article 346.11 of the Tax Code of the Russian Federation). For Russian organizations, such objects include (clause 1 of Article 378.2 of the Tax Code of the Russian Federation):
- administrative and business centers and shopping centers (complexes) and premises in them;
- non-residential premises intended for offices, retail facilities, public catering and consumer services or actually used for these purposes;
- residential buildings and residential premises that are not included on the balance sheet as fixed assets.
A specific list of the above real estate objects (except for residential buildings and residential premises) is determined by the relevant constituent entity of the Russian Federation and is posted on the official website on the Internet.
Reporting and tax period
The reporting period for property tax for organizations using the simplified tax system is the 1st quarter, 2nd quarter and 3rd quarter of the calendar year, and the tax period, as for all other property tax payers, is a calendar year. At the same time, the law of a subject of the Russian Federation may not establish reporting periods (Article 379 of the Tax Code of the Russian Federation).
Property tax rate under the simplified tax system
Tax rates are established by the laws of the constituent entities of the Russian Federation. For objects for which the tax base is determined as their cadastral value, in 2019 the rate cannot exceed 2% (clause 1.1 of Article 380 of the Tax Code of the Russian Federation).
How to calculate and pay property tax under the simplified tax system?
For the tax period, tax is calculated as follows:
Based on the results of the reporting period (if established), the organization calculates the advance payment (clause 12 of Article 378.2 of the Tax Code of the Russian Federation):
In this case, it is necessary to take into account the actual time that the property was owned by the organization (clause 5 of Article 382 of the Tax Code of the Russian Federation).
The tax is paid at the location of each property within the time limits established by the legislation of the constituent entity of the Russian Federation (
Regarding who must pay, there are several pieces of legislation, some of which relate to enterprises that are on a simplified taxation system. This year, taxes are imposed on property, payments for which are calculated based on the cadastral value. In paragraph 1 of article 378 of the tax code These objects include the following:
- Business and administrative centers, as well as all premises located within them;
- Non-residential premises intended for organizing offices, retail facilities, public catering, and so on. In fact, they are also used for these purposes;
- Apartments, residential buildings that belong to legal entities.
In this article
What objects are subject to property tax?
The main list of property for which you will have to pay was given above, but there are some peculiarities here. In particular, in order to classify real estate as a business center, it is necessary that the object meet a number of requirements:
- It must be located on a land plot of the corresponding intended purpose;
- The building was originally built as a facility for trade and the placement of various household or social services of an office or commercial type;
- In total, at least 20% of the total area of the building must be occupied by office premises - this fact is indicated in the cadastral passport of the building and other accompanying technical documentation.
In the legislation, shopping centers are understood as non-residential buildings that are located separately from other buildings and are located on appropriate land plots. In them, according to the documentation, 20% of the space should be allocated for retail space, and this can be confirmed in fact.
There are cases when an object has a cadastral value, fixed accordingly, but there is no assessment of the corresponding premises in which the so-called simplifier carries out his business activities. In this case, a share of the total cadastral value of the property is taken as the tax base, and it is calculated relative to the total area and area of the occupied premises.
What is the property tax rate?
The property tax rate is determined by the local legislative bodies of the subject through the issuance of a specific law. If necessary, they can establish a so-called differentiated rate, depending on the types of real estate and the categories of persons or organizations making the corresponding payments.
The highest rate at which this tax will have to be paid cannot exceed 2% of the cadastral value. Regardless of the subject of the country, this rate is the highest and is enshrined in federal legislation. In new regions of the country - Crimea and Sevastopol, this rate cannot change over the next five years.
Property tax for LLC
LLCs on the simplified tax system have been required to pay property tax since 2015, which is calculated on the basis of information contained in Roskadastre if their value has been previously assessed and a corresponding project has been adopted by the regional or municipal government.
The legal entity that pays property tax under the simplified taxation system must independently calculate its amount. In addition, a corresponding declaration must be submitted for real estate - it must be submitted to the tax office until March 30 of the following reporting year. It can be submitted in person or sent by mail, but it must be done to the inspectorate located at the location of the real estate.
If the legislation provides for advance tax payments, then entrepreneurs will also have to make mandatory payments; in addition, they are required to provide the relevant documents to the inspectorate. They must contain all the necessary calculations and confirmation of payment. The deadline for making an advance tax payment is also determined by regional legislation.
Property tax for individual entrepreneurs
Individual entrepreneurs who are on a simplified tax system are also now obliged to make property tax payments as a result of amendments to the tax code. At the same time, the method of calculating taxes for individual entrepreneurs is no different from LLC.
However, certain features are still provided for entrepreneurs: they do not have to calculate the payment themselves, nor submit reports on it. The tax office independently calculates the amount of tax; moreover, they have a longer deadline for making payments - up to December 1 of the following reporting year.
Who is subject to property tax?
LLC or individual entrepreneur using a simplified taxation system, are subject to property tax in one of the following cases:
- The legislative acts of the subject approved the cadastral valuation of property listed in Article 378 of the Tax Code;
- The regional government has adopted a corresponding law regarding the imposition of property tax on organizations.
It turns out that simplifiers must pay such a tax if the following conditions are met:
- The organization owns or is under the economic control of buildings or premises intended to house offices, trade facilities, or provide various types of services to the population or other organizations;
- Regional authorities conducted a cadastral valuation of property owned by organizations;
- Also, the legislation of the subject of the federation provides for the rules for the calculation and payment of this tax depending on the value according to the cadastre;
- At the beginning of the year from which the current tax is introduced, it is possible to determine the cadastral value of all registered objects.
For an organization, property that is owned or used for economic use is reflected in accounts 01 or 03. You can find out exactly whether real estate belongs to the tax office, where this information is provided upon any request. You can do it a little differently: by sending a corresponding request to Rosreestr.
In some regions of the country, lists of cadastral real estate were established several years ago. They are still relevant to this day until certain additions are made to them. If the owner does not agree that his property is included in this list, then he can challenge this fact in court.
Property tax and simplified tax system
Subject to compliance with all the above points, the entrepreneur, as well as the limited liability company using the simplified tax system, acquire obligations associated with making such a payment. The payer must both contribute funds to pay the tax and prepare a corresponding declaration for it. As mentioned above, the Entrepreneur does not have to calculate the tax himself - the tax office does this for him.
Documents for property payment are filled out according to the appropriate form, which can be found in the order of the Federal Tax Service dated November 24, 2011, as amended on November 5, 2013. This year, for these purposes, you can use the updated form developed in the order of the Federal Tax Service dated March 31, 2017.
Property tax information is located in section 3 of this form. If the company owns several objects at once, then the corresponding section is filled out for each of them. If the company has benefits, then they must also be indicated. The timing of payment of this tax is regulated by local legislation.
Tax amount
The largest tax amount is not more than 2% of the cadastral value, but regional authorities have the right to change it in accordance with the category of the person subject to this tax, whether he has benefits, the type of property he owns, and so on.
Companies using the simplified tax system in some regions pay advance payments on it every quarter - such payments must be provided for by local laws. When the premises owned by an enterprise are part of a building, then when calculating the tax rate it is necessary to determine what share it occupies in the entire building.
Accordingly, depending on this indicator, the amount of tax will be determined. In some regions, the cadastral valuation of all real estate is reviewed annually, so the tax amount may change either up or down.
