Tax incentive codes for property tax – 2010257

Codes of tax incentives for land tax

This is a new version of the world ðasñ÷åò ïàâàíñîâûì ïëàòåæàì)
Kîäû íàëîãîâûõ ëüãîò

Keywords:

Kolya lyolog-vay yulogov

Formation and information about the world-class meaning the state of affairs of the Russian Federation - in other words, About the world of the world

ï. 1 s. 381 New York Times

regional organizations - in this case, in other words This is a new world

ï. 2 s. 381 New York Times

in other words yak syk yok yok yok yok 2018-2018 in other words, in other words, in other words, this is the case with this system

ï. 3 s. 381 New York Times

formalities, information about the world and the world The Russian Federation, the United States with the world of the world this is 50 rubles, and the other is 25 rubles. zolov, — in the world of the world, in the world in other words, in this case kokovskiy tovs, men and women, and others kæå yâvàrîov ïåðå÷íþ, óòâåðæäàåmÏðàòëüñòîîê FAQs in synchronization with foreign languages ​​àöèÿìè èíâëèäov), ðàáîò è óñëóã ( between these two countries and other countries)

ï. 3 s. 381 New York Times

in other words Regarding the Russian Federation, - â information about the world, and about the world yul, kolov, yol-o-s, yazó÷íûõ, èíofîmàöîííûõè èíúáè öåëåé ñîöèàëüíîé çàùèòû è èðåáèëòàöè è in other words, in the same way Tashkent and the Republic

ï. 3 s. 381 New York Times

formalities, in other words, in Russia in other words, in this case, in this case, in other words tovs, yurats and yazs

ï. 4 pages 381 New York Times

formalities - in this case, in other words this is the case with the USSR in the Russian Federation

ï. 5 s. 381 New York Times

figurative language - in the form of a foreign language and a foreign language Restoration of the Federal Republic of Kazakhstan in other words about the republic's facsimiles

ï. 6 cm. 381 New York Times

figurine - in the financial system, in the world ëüçóåmèè äëë íóæä êóëüòóðûè èñêóññòàà, îáðàçîâàíèÿ, ôèçè÷åñîêîêê oligos and syss, ss and ssssssssssssss

ï. 7 s. 381 New York Times

figurine - in other words, in other words figurative motility, constituency and (or) more in the middle

ï. 8 s. 381 New York Times

synonyms, synonyms, aliases, aliases in the world, in the world, in the world Cases with the Russian Federation and the Russian Federation íàçíà÷åíèÿ

ï. 8 s. 381 New York Times

formalities - in other countries, in other countries yoy yol, yokkova y yor yam yam and yyyyyyyyyyyyyyyyyyyyyy tat, and at the same time

ï. 9 s. 381 New York Times

figurine - in the world, in the world, in the world between the world and the world of the world

ï. 10 s. 381 New York Times

figurine - in other words, a in the world, in the world, in the world social media

ï. 11 pages 381 New York Times

formalities - in other words, in other words, figurine, and in the context of the world, in other words, what kind of people do they have?

ï. 11 pages 381 New York Times

figurine - in the world, in the world, in the US óæåíèé, ÿâëÿþùèñÿ íåîòúìëåìîîòåmíîîãè÷îêîêîêîñîóêàçàííûõîîî kukov

ï. 11 pages 381 New York Times

figurine - in other words, in other words, in other words, in other words, This is the most important thing in the world.

ï. 11 pages 381 New York Times

formats - in the form of social media

ï. 12 s. 381 New York Times

The same

ï. 13 s. 381 New York Times

this is the case with the other, the same as with the other ëüòàöèé

ï. 14 s. 381 New York Times

most global countries

ï. 15 s. 381 New York Times

this is the case with the Russian Federation, the Russian Academy of Sciences Elsewhere, Russia, Russia the world and the world, Russia and the world Yåëüíûõ íàóê, Ðîññèéñîêîèè õóäîååñòâ — îòíîøåíèèèèììóùåñòâà, èñ more ) daily

ï. 16 s. 381 New York Times

More information about the world in this case, in the Russian Federation, in the Russian Federation about the world of the world on the other hand, on the other hand

ï. 2 s. 381 New York Times

More information about the world in the Russian Federation in the Russian Federation The official world of the world

ï. 2 s. 372 New York Times

More information about the world in the Russian Federation in the Russian Federation ómíaëlà, ïîäëåæàùåé óïëàòå ázþäæåò

ï. 2 s. 372 New York Times

Liulovy (formerly) in other words other methods in the Russian Federation

Section 7 of the New York Times

Facts about the world and the world of the world a, in other words, synonymous information about the Russian Federation

ï. 7 s. 346.35 This is the case with Russia

Codes of tax benefits for land tax

Articles on the topic

Tax benefit codes Name of benefit Ground 3021000 Tax benefits provided at the federal level Chapter 31 of the Tax Code of the Russian Federation 3021100 Tax.

Your colleagues are currently reading:

Subscribe to us on VKontakte

© 2011–2018 Aktion Accounting LLC

The Russian Tax Courier magazine is a specialized practical magazine for chief accountants, auditors and tax consultants

All rights reserved. Full or partial copying of any site materials is possible only with the written permission of the editors of the Russian Tax Courier magazine. Violation of copyright entails liability in accordance with the legislation of the Russian Federation.

This site is not a mass media outlet. As a printed media outlet, the Russian Tax Courier magazine is registered by the Federal Service for Supervision of Communications, Information Technologies and Mass Media (Roskomnadzor) Registration Certificate PI No. FS77-62249 dated 07/03/2015

How to reflect tax benefits in reporting

Payers of property tax are obliged in accordance with Art. 386 of the Tax Code of the Russian Federation should be provided to the Federal Tax Service at the place of payment of the fiscal payment:

• annual tax return - no later than March 30 of the following year;
• quarterly advance payment - no later than 30 days after the end of the reporting quarter.

Reporting forms are approved by Order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/ [email protected] The fact of application of tax incentives must be reflected when filling out the report. For this purpose are intended:

• lines 130, 160 and 190 of section 2 in the advance payment;
• lines 160, 200 and 240 of section 2 in the annual declaration.

Tax benefit codes are given in Appendix 6 to the Procedure for filling out reporting forms.

Legal basis

The Tax Code of the Russian Federation specifies the categories of taxpayers, legal entities and organizations that are granted federal benefits.

The lack of certain federal benefits is compensated by laws adopted in the regions. They establish categories of citizens who have the right to receive benefits. For example, these categories often include:

• Heroes of the USSR and the Russian Federation;
• veterans;
• disabled people;
• prisoners of fascist concentration camps;
• legal representatives of disabled children;
• citizens injured as a result of atomic and nuclear accidents and tests;
• members of large or low-income families.

The list may be supplemented by other categories of citizens, depending on the decision of local authorities and the type of benefit assigned.

Payments for transport tax are regulated by articles of Chapter 28 of the Tax Code of the Russian Federation. This collection is regional, the funds are sent to local budgets. Local authorities determine the rates of the fee and the procedure for its payment. In Art. 356 states that regions have the right to assign benefits and conditions for their use at their own discretion.

At the state level, equipment used for agricultural work is exempt from paying transport taxes: combines, tractors, special equipment.

In each region, a list of organizations exempt from paying transport tax is formed:

• non-profits serving people with disabilities;
• using special vehicles (police, fire, ambulance);
• engaged in passenger transportation;
• financed from the budget;
• religious;
• working to improve living standards in the region.

Chapter 30 of the Tax Code of the Russian Federation covers issues of payment of taxes imposed on the property of organizations . From the first quarter of 2020, only real estate of enterprises and organizations is taxed.

In Art. 381 provides a list of organizations exempt from paying fees on property that has a designated purpose. This right is granted to organizations:

• penal system;
• religious;
• disabled people;
• producing pharmaceutical products to combat epidemics;
• introducing facilities with high energy efficiency;
• research centers;
• shipbuilding;
• associated with special economic zones;
• producing prosthetic and orthopedic products;
• in relation to cultural monuments;
• bar associations and legal consultations;
• some others.

Chapter 31 regulates issues related to the payment of land tax .

According to Art. 395, the right to exemption from payment of land tax when using land plots for the purposes specified in the Code may be granted to organizations:

• penal system;
• the land plots of which have common roads;
• religious;
• disabled people;
• people's thoughts;
• indigenous communities;
• residents of special economic zones;
• shipbuilding, etc.

Reflection of tax benefit codes in the declaration

Information about tax advantages must be included in the return. For its correct completion, the Federal Tax Service (FTS) provides recommendations and explanations.

Description of benefit codes for transport tax

The transport tax is regional, and the specifics of taxation and benefits are established on the basis of regional legislation. Recommendations for reflecting in the declaration the benefits provided for payment of transport fees are given in:

If a legal entity enjoys the right to be exempt from paying the transport fee, then this information is reflected in section 2 in the field of line 220. It is two-part. On the left side you should indicate one of the ciphers given in the table below.

Codes on line 220:

The details of the document on the basis of which the relief was granted are indicated on the right side This information is entered from left to right in the cells in the following sequence: the number of the article, paragraph, subparagraph of the regional or local regulatory document giving the right to benefits. Four cells are allocated for each position. If the document details contain less than four characters, empty cells are filled with zeros.

Please note that line 220 is not filled in by type:

• 20220 – reduction of transport tax, entered in the field of line 240.
• 20230 – reduction in the fee rate is entered in the field of line 260.

When paying land tax

Explanations for filling out the declaration are indicated in the Procedure for filing a declaration for the payment of land tax, approved by Order of the Federal Tax Service of Russia No. ММВ-7-21/ (as amended on August 30, 2018).

Benefits for paying land tax (Appendix No. 6) can be combined into groups.

3021000 - provided at the state level on the basis of Chapter 31 of the Tax Code of the Russian Federation.

3021100 – exemption from taxation (Article 395):

• 3021110;
• 3021120;
• 3021130;
• 3021140;
• 3021150;
• 3021160;
• 3021170;
• 3021180;
• 3021190;
• 3021191;
• 3021192;
• 3021193.

3021200 — tax-free amount for certain categories of citizens (clause 5 of Article 391):

3022000 - are established by the municipal authorities of the cities of Moscow, St. Petersburg, Sevastopol (clause 2 of Article 387): 3022100, 3022200, 3022300, 3022400.

3029000 - provided for in international treaties (Article 7 of the Tax Code of the Russian Federation).

Benefits determined under clause 2 of Art. 387 of the Code are given in line 070 of section 2 of the declaration. It consists of two fields. On the right side is the code. The left part, after the “/” sign, is filled in only for code 3022100 (a benefit representing a non-taxable amount).

Line 080 reflects the amount that is not taxed and reduces the tax base.

Line 090 of Section 2 is filled in for benefits provided in the form of the area of ​​a land plot, which is not taxed (clause 2 of Article 387). The line also has two fields. The code is indicated in the right field. In the left field there is a link to the norm of the document that is the basis for the assignment of relief, and is filled out only for code 3022300

For the property of organizations for 2020

The Tax Code of the Russian Federation in the new 2020 edition does not provide for benefits for movable property. The issue of providing such benefits will be decided by regional authorities. Some regions have already adopted relevant laws.

Documents explaining the procedure for preparing documentation regarding benefits for the property of organizations:

• The procedure for filling out a declaration on the property of organizations (approved in Order No. ММВ-7-21/ dated 03/31/17);
• Letter of the Federal Tax Service of Russia dated December 20, 2018 No. BS-4-21/

Thus, the following coding of property tax breaks has been established:

• codes established in accordance with the Tax Code of the Russian Federation (are linked to paragraphs of Articles 381 and 381.1):
• 2010221;
• 2010222;
• 2010223;
• 2010224;
• 2010225;
• 2010226;
• 2010236;
• 2010253;
• 2010255;
• 2010256;
• 2010258;
• 2010331;
• 2010332;
• 2010333;
• 2010335;
• 2010336;
• 2010401.

Codes established on the basis of regional legislative acts (clause 2 of Article 372 of the Tax Code of the Russian Federation):

Some benefits listed in the Tax Code of the Russian Federation may not be encoded. For them you can use 2010257. It should be applied to movable fixed assets, exceptions are listed in paragraph 25 of Article 381.

In the declaration, the benefit code should be given in section 2 on line 160. Its field is divided into two parts. The code is entered directly on the left side of the line.

The right side of the field, separated by the “/” sign, is filled in only for 2012000. These cells are intended to indicate the number, paragraph, subparagraph of the article of the law on the basis of which the relief was granted. For each position of the document details, four cells are allocated. If there are less than four characters in the attribute position, then zeros are entered in the empty cells.

Association of International Road Carriers

Thus, if in a constituent entity of the Russian Federation the benefit under paragraph 25 of Article 381 of the Code was extended in 2020, then when declaring the right to this benefit, the organization in line with code 160 of Section 2 of the Declaration must indicate a composite indicator, the first part of which is 2012000 , and the second - the details of a specific law in the format specified in subclause 5 of clause 5.3 of the Procedure. In a similar manner, the line indicator with code 160 of Section 2 of the Declaration is filled in if benefits under paragraphs 21 and (or) 24 of Article 381 of the Code are applied in a constituent entity of the Russian Federation starting from the tax period of 2020 in the manner prescribed by Article 381.1 of the Code. 6. On the procedure for reflecting in section 2 of the Declaration the codes of tax benefits established in the form of lowering tax rates in relation to certain types of property.

Application for tax benefits

Organizations that have the right to receive relief when paying transport tax, land and property do not need . The Code provides a clear list of them, indicating the targeted uses of land, property and vehicles.

Individuals should submit a corresponding application to the tax authorities. It must provide reasons for obtaining such an advantage .

There is no single application form. Each region has a template according to which it should be drawn up.

The application form must provide the following information:

1. Details of the Federal Tax Service;
2. Last name, first name, patronymic of the citizen;
3. Address of permanent residence;
4. Identification documents;
5. TIN;
6. Contact Information.

The text of the application indicates the document that is the basis for reducing payments . Relief can be provided, for example, on the basis of a certificate of a disabled person, veteran, pensioner, etc.

The final part should list the attached documentation. Corrections, blots, and typos are not allowed in the application.

A citizen can submit an application to the Federal Tax Service in person or by mail. Electronic submission is possible through the Federal Tax Service portal.

Decoding land tax benefit codes

ORDER of the Ministry of Finance of the Russian Federation dated 05/19/2005 66n (as amended on 04/12/2006) ON APPROVAL OF THE TAX CALCULATION FORM FOR ADVANCE PAYMENTS FOR... Relevant in 2020

See Documents of the Federal Tax Service of the Russian Federation

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

THE FEDERAL TAX SERVICE

dated July 18, 2020 N ММВ-7-1/

ON AMENDMENTS AND ADDITIONS TO THE ORDER OF THE FTS OF RUSSIA

FROM 04/15/2016 N ММВ-7-1/

In order to obtain complete and timely information about the tax base and structure of assessments for transport tax, property tax for individuals, and land tax, I order:

1. Introduce into the order of the Federal Tax Service of Russia dated April 15, 2016 N ММВ-7-1/ “On approval of statistical tax reporting forms of the Federal Tax Service for 2020 and on amendments to the order of the Federal Tax Service of Russia dated November 18, 2015 N ММВ-7-1/ » the following changes and additions:

1.1. In Appendix No. 1 to the said order:

on the title page of the form, replace the words “no later than June 27, 2020” with the words “no later than July 21, 2020”;

Section II “Report on the tax base and structure of charges for land tax for individuals”, methodological instructions on the procedure for generating the report, control ratios should be amended in accordance with Appendix No. 1 to this order.

1.2. In Appendix No. 2 to the said order:

on the title page of the form, replace the words “no later than June 20, 2020” with the words “no later than July 21, 2020”;

in the guidelines:

in paragraph 1, the words - “Departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation (hereinafter referred to as the Federal Tax Service of Russia), the Federal Tax Service - no later than June 20, 2020” should be replaced with the words “Departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation (hereinafter referred to as the Federal Tax Service of Russia), the Federal Tax Service service - no later than July 21, 2016";

line 8.4 should be amended as follows:

"8.4. Line code 2120 of the Report indicates the number of taxpayers who have been granted tax benefits, determined by the number of lines for which codes 100001, 100004, 110101, 110102, 110103 are applied in the column “Code of the preferential object” according to the “Classifier of preferential objects” (hereinafter - KLO) of the Card Files , 111201, 120001, 120002, 120005, 120006, 120007, 120008, 120009, 120010, 120015, 130001, 130002, 130004, 130005 according to KLO and/or in column “K” od of the benefited person" according to the "Classifier of benefited persons" (hereinafter - CLL ) Card files contain codes 100101, 100102, 110102, 110202, 110203, 147002, 147003, 147005, 147006, 147008, 149003, according to CFL in relation to the specified persons and contains codes 41000 - 42922, 50000 – 59016 in accordance with the Directory “Types of real estate and vehicles" (hereinafter - SNTS), as well as the number of taxpayers who are granted tax benefits, according to line codes 2150 and 2160. In this case, each taxpayer must be counted once";

for line code 2131, add the words “codes applied” with the code “110100”;

for line code 2500, add the words “50000 - 59016” with the words “as well as the amount of tax not payable in connection with the provision of tax benefits to taxpayers, for line codes 2530 and 2540”;

for line code 2511, add the words “codes applied” with the code “110100”.

2. The Information Technology Department (T.V. Matveeva) organize work to make, in the prescribed manner, the necessary changes to the software that ensures the development of reports in the forms specified in paragraph 1 of this order - at the federal, regional and local levels.

3. Establish that the changes specified in paragraph 1 of this order apply to reports on forms NN 5-MN, 5-TN based on the results for 2020.

4. Entrust control over the implementation of this order to the Deputy Head of the Federal Tax Service N.S. Zavilov.

How to apply?

To receive a corporate property tax benefit, you must contact the Federal Tax Service with an application and declaration, which indicates the tax exemption benefit code. Organizations applying special tax regimes do not provide a declaration document.

The tax amount in the declaration is based on accounting indicators with the definition of the base - the average annual cost of fixed assets.

The responsibility for making tax payments is assigned to the accounting department of the enterprise. The application of benefits also falls under her responsibility. The company takes into account tax preferences when preparing tax reports, automatically including the results in the documentation.

The beginning of registration of benefits is the submission of the enterprise’s reports to the Federal Tax Service. To do this, perform the following actions:

1. The tax base is determined, which is the amount from which the tax is calculated and paid: the average annual or cadastral value of the property. In the first case, the assessment is made at the residual value - the difference between the original cost and depreciation of the property.
2. The tax rate set by the constituent entities of the Russian Federation is determined. Its size depends on the type of property and the nature of the enterprise’s activities. Local authorities can provide benefits in the form of tax deductions and rate reductions.
3. The tax amount is calculated using the formula: tax base * tax rate / 100.

In tax rates, terms, and the procedure for calculating payments, companies rely on current regulatory documents. To use benefits, you should know the current standards and requirements, provisions of the Tax Code of the Russian Federation, regulations and clarifications of the Ministry of Finance of Russia, and regional legislation.

Documentation

Tax benefits for corporate property tax are provided upon application by the taxpayer. It must indicate the basis giving the right to preferences, and information about the property objects for which it is planned to use preferential treatment.

Documentation confirming your right to receive benefits is attached to the application. If the company has various property objects that are eligible for preferential treatment, it is allowed to independently select property from them for registration of preferences.

Read about calculating property taxes for individuals.

What documents are required for a property tax refund? Information.

What is the deadline for paying property tax for individuals? Details in this article.

Tax benefits for land tax

Land tax refers to local taxes, the proceeds from it go to replenish the local treasury. In this regard, local authorities have a number of powers to establish land tax rates, the procedure and deadlines for its payment, and also determine tax benefits for land tax for individual taxpayers. At the same time, a number of benefits are established at the federal level.

Local authorities have the right to establish their own benefits. In order to become familiar with them, you must refer to local regulations. This can be done using a special service of the Federal Tax Service of Russia. By selecting the desired region, type of tax, tax period and municipality (with the exception of Moscow, Sevastopol, St. Petersburg), you can obtain the necessary information about the types of local benefits and tax rates in force in a given area. In Moscow, Sevastopol, St. Petersburg, benefits are established by regional authorities.

Introductory information

As of January 1, 2020, the authorities canceled federal property tax benefits. We are talking about movable property that was acquired in 2013 and later. It is specified in paragraph 25 of Article 381 of the Tax Code, but there are no more benefits for it. Instead, the constituent entities of the Russian Federation received the right to establish benefits. Moreover, they can introduce preferences in different ways, for example, by determining reduced rates or establishing lists of preferential property.

In this regard, section 2 of the Calculation is now filled out differently. Next, we will consider different options, which depend on whether the region has introduced the benefit and in what form.

Tax incentive codes for property tax – 2010257

The numbering of these lines in the declaration and tax calculations differs, but the structure of the line (composed of 2 parts) is the same everywhere and the principle of filling out the lines remains the same. The first part indicates the codes of tax benefits for property tax, which the taxpayer selects from Appendix 6 to the Procedure for filling out the relevant document (declaration or tax calculation). Most of the codes are tied to certain articles of the Tax Code of the Russian Federation, which give the right to benefits. But there are also codes that reflect regional benefits. For them, the 2nd part of the code line is used, which reflects the details of the norm of the regional law that gives the right to the benefit.

The rest of the movable property from 01/01/2015 began to be regarded as subject to this tax, but by virtue of clause 25 of Art. 381 of the Tax Code of the Russian Federation, fixed assets registered after 01/01/2013 are exempt from taxation. An exception to this rule is property registered as a result of:

Corporate property tax – new for 2020

Benefit code 2012000 After the “/” sign, indicate from left to right the number, clause and subclause of the article of the regional law that establishes the benefit. It does not matter if the structural units of the article are named differently (instead of a subparagraph - a paragraph, instead of a paragraph - a part).

For each structural unit, four familiar places are allocated. Fill in empty spaces with zeros. Example 1. The region has established a benefit. An organization in Moscow uses a benefit for movable property.

The benefit was preserved on the basis of clause 31, part 1, art. 4 regional laws. Line 130 of section 2 must be filled out as follows: 2012000/000400010031.

Example 2. The region did not accept the benefit. In these regions, tax for 2018 must be paid at a rate of 1.1%. In line 170 of section 2 of the calculation, indicate the rate of 1.1, do not fill in lines 130 and 160.

Example 3. The region has set a reduced rate for 2020. In a number of regions, the benefit was not retained, but instead a reduced rate was established.

Land tax benefit codes for legal entities

In the second part of the indicator, the line with code 070 sequentially indicates the number, paragraph, subparagraph of the article of the regulatory legal act of the representative body of the municipality, in accordance with which the corresponding benefit is provided (for each of the indicated positions, 4 acquaintance spaces are allocated, while the second part of the indicator is filled in on the left to the right, and if the attribute has less than four characters, the free spaces to the left of the value are filled with zeros).

2.14. The declaration is completed in relation to the amounts of land tax payable to the budget according to the corresponding OKATO code(s) of the municipality. At the same time, the declaration submitted to the tax authority indicates the amounts of land tax, the OKATO codes of which correspond to the territories of municipalities subordinate to this tax authority.

Grounds for a legal entity to receive land tax benefits

For most legal entities, tax legislation does not establish any benefits. That is, unlike citizens who can claim tax deductions in various amounts, a legal entity either pays land tax at rates established differently in the relevant municipalities, or is exempt from paying it completely.

To receive the appropriate tax break, the organizations listed above must contact the tax office at the location of the land plot of interest with an application for a benefit and refer to one of the paragraphs of Article 395 of the Tax Code of the Russian Federation, which corresponds to a particular legal entity.

Land tax: calculation changes in 2020

Not subject to this tax are plots that are state property, removed from circulation in accordance with Russian legislation, that are of historical and natural value for the country, and plots allocated for the construction of apartment buildings.

You can find it out on the website (Federal Tax Service) of the Federal Tax Service in the subsection “Reference Information” or by following the link: https://www.nalog.ru/rn50/service/tax/, also from regulations and legal acts in local municipalities, often this data is posted on stands and notice boards in the regional Federal Tax Service.

Tax benefits for land tax

• organizations whose land is occupied by state public roads,
• SEZ resident organizations whose lands are located on its territory; benefit period – the first 5 years from the beginning of ownership;
• organizations - participants of the SEZ, if the lands are located on the territory of the SEZ; the duration of the benefit is 3 years from the beginning of ownership;
• organizations - management companies whose lands are located on the territory of Skolkovo;
• public all-Russian organizations of disabled people for sites used in statutory activities, if disabled people make up at least 80% of the total number of members; The land tax benefit for disabled people also applies to enterprises created by such organizations - they also have a 100% benefit if the number of disabled employees is at least half, and their share in the wage fund is at least 25%.

If the tax base is less than the applied tax benefit for land tax, then the tax base is considered equal to zero. If an individual has several plots and they are located in the same municipality, then the benefit applies to only one of them, and when the plots are located in different municipal territories, then the benefit can apply to each.

Results

Current legislation provides for the possibility of applying benefits when calculating property tax for organizations. Benefits are established at both the federal and regional levels. In tax reporting, each type of benefit is coded in a certain way. Code 2010257 refers to the benefit for movable property registered on January 1, 2013. Since 2020, the very possibility of applying this benefit and its conditions began to depend on decisions made in the region. At the same time, for 2020, a new rate was introduced for movable property acquired after 2012 (1.1%), which is the maximum for it and is applied if the region has not introduced the benefit or, having introduced the benefit, has not established a lower rate for the property falling under it.

The Tax Service, in Letter No. BS-4-11/26159 dated December 17, 2014, indicated new codes for property tax benefits for organizations and legal entities. These codes are reflected in Appendix No. 6 to the Procedure for filling out the declaration.

Benefits: release of a certain fixed asset; preferential rate of fixed assets; a decrease in the tax amount of a certain fixed asset in the property tax return is reflected in lines 160, 200 or 240 of section 2 or 040, 070 or 120 of section 3.

Are there any benefits for land tax for legal entities?

Unlike citizens, legal entities own much larger tracts of land. This also affects the amount of tax that must be paid. At the same time, citizens have the opportunity to reduce the amount of tax. Whether this is provided for organizations - we will consider further.

Taxation of land plots is one of the forms of expressing the constitutional obligation of property owners to pay taxes. Land tax is a payment for the use of land plots owned by legal entities under the right of ownership, perpetual use or lifelong inheritable possession.

Land tax for legal entities in 2020: terms and rules for payment

The main change affecting land tax is the method of calculation. If previously the amount of tax payable was calculated in accordance with the book value of a plot of land , then starting from January 1, 2020, the cadastral value is used as the basis for calculating the tax. The only positive point is that the innovation is applied not to the entire territory of the country, but only to 29 regions.

In order to avoid a shock reaction, the government, when introducing a new method of calculating tax, decided not to be “raging” and apply some concessions. The first is to test the new system, and 29 subjects were selected as pilot regions. Depending on the results, it is promised to adjust the calculation system to achieve better results.

Benefit for movable property: before and after 2018

What is considered movable property? – The Federal Tax Service of Russia recommends that you be guided by the letter of the Ministry of Industry and Trade of Russia dated March 23, 2018 No. OV-17590/12

Since 2020, regions have been operating under one of the following options (Federal Law No. 335-FZ dated November 27, 2017):

• exempt movable property from property tax (subject to certain conditions);
• a preferential rate is introduced for all movable property (maximum - 1.1%);
• introduce a combination of these two rules (as in the example given later in the article).

Regions may be among the “silent ones” - then the general procedure applies for the company: movable fixed assets included in depreciation groups 3 to 10, registered after January 1, 2013, are taxed at a rate of 1.1%. There is one exception - for Crimea and Sevastopol the rate is 1%.

Rules for granting land tax benefits

1. It is necessary to collect a complete package of documents.
2. A corresponding statement is drawn up.
3. At the next stage, you need to submit documents together with the application to the tax service.
4. Wait for notification of a positive decision.
5. Receive the benefits you are entitled to.

• in the upper right corner you need to indicate the name of the body to which the document is being submitted and from whom exactly;
• in the middle of the document it is necessary to indicate that this is a “statement”;
• the content itself indicates the requirement for land tax benefits;
• The date of compilation and the signature of the applicant are indicated at the end.

Benefit in the form of a reduced tax rate

In this option, it is assumed that in the regional law the preference is established precisely as a tax benefit in the form of a lower rate (and not just a rate below the regional level). In this case, line 160 in section 2 of the Calculation reflects:

• to fraction - benefit code 2012400;
• after the fraction - article, clause and subclause of the law of the subject of the Russian Federation that introduced this benefit:

Benefit in the form of a rate reduction to 0%

Benefits for property tax for legal entities in 2020

IMPORTANT! The application must be submitted in accordance with the reporting period. It is sent to the Federal Tax Service until November of this year. The benefit will be provided only next year. There are no penalties for violating deadlines. However, late submission of an application causes losses to the enterprise itself. The later the documents are sent, the later tax benefits will be provided.

• Land and other natural resources.
• Objects that are transferred to federal authorities for military service and defense needs.
• Objects of cultural and historical inheritance.
• Property related to the nuclear industry.
• Objects related to the space field.
• Movable property registered after December 31, 2012.

Application of benefits 2010257 2012000 2012400

Starting from 2020, movable property objects produced and registered since 2013 are not included in the tax base. Movable property refers to the transport equipment of an enterprise. The benefit does not apply to incompletely depreciated objects acquired by enterprises after reorganization, liquidation or from interdependent persons. This type of benefit is accompanied by an indication of code 2010257 in the declaration.

Regional legislation may provide certain organizations with a reduced rate or other types of benefits (clause 2 of Article 372 of the Tax Code of the Russian Federation). Based on regional benefits, the following codes are used to declare tax breaks:

• Code 2012000 for all types of benefits, with the exception of reductions in tax rates or amounts.
• Code 2012400 in the form of a rate reduction.
• Code 2012500 on tax reduction form.

Some tax benefits do not have separate assigned codes. If an organization has the right to a tax reduction or exemption without an established coding, it is necessary to apply 2010257. We recommend that you read the instructions for filling out the declaration.