Deadline for filing corporate property tax returns

Tax return for corporate property tax (KND 1152026)

Taxable objects are property registered as fixed assets using accounting documents.
Organizations and enterprises must pay property tax if: they have movable and/or movable property on their balance sheet (capitalized before January 1, 2013 and/or not included in the first and second depreciation groups); property is accounted for in accounts 01 “Fixed Assets” or in account 03 “Profitable Investments in Material Assets”; existing fixed assets are recognized as an object of taxation on the grounds specified in Article 374 of the Tax Code of the Russian Federation.

Appendix No. 1. Tax return for property tax of organizations (form according to KND 1152026)

/- /- /——————- -/barcode-/ Taxpayer Identification Number | | | | | | | | | | | 0840 5012 ——————-/ /—————— /—— Checkpoint | | | | | | | | | | Page|0|0|1| ——————/ ——/ KND form 1152026 Tax return for corporate property tax /—— /— /——- Correction number | | | | Tax period (code) | | | Reporting year | | | | | ——/ —/ ——-/ /——- /—— Submitted to the tax authority (code) | | | | | by location (accounting) (code) | | | | ——-/ ——/ (taxpayer)

Legislative framework of the Russian Federation

canceled/voided Edition dated 20.02.2008

detailed information

ORDER of the Ministry of Finance of the Russian Federation dated February 20, 2008 N 27n “ON APPROVAL OF TAX DECLARATION FORMS AND TAX CALCULATION FOR ADVANCE PAYMENT FOR PROPERTY TAX OF ORGANIZATIONS AND PROCEDURES FOR THEIR COMPLETION”

Form according to KND 1152026 TAX DECLARATION FOR PROPERTY TAX OF ORGANIZATIONS

Section 1. The amount of tax payable to the budget according to the taxpayer

Section 2. Determination of the tax base and calculation of the amount of tax in relation to the taxable property of Russian organizations and foreign organizations operating in the Russian Federation through permanent representative offices

Section 3. Determination of the tax base and calculation of the amount of tax for the tax period on real estate of a foreign organization not related to its activities in the Russian Federation through a permanent representative office

Appendix No. 2
to Order of the Ministry of Finance of the Russian Federation dated February 20, 2008 No. 27n

Tax return for corporate property tax (according to KND form 1152026)

06/08/2016 The new form “Tax Declaration for Property Tax of Organizations” was officially approved by the document Order of the Federal Tax Service of Russia dated 10/04/2019 N (downloadable file 609.6 kb) Due date: no later than March 30 of the year following the expired tax period The declaration consists of 3- x sections and is filled out for a tax period equal to a calendar year.

If you are filling out the form by hand, please note that only purple, blue or black ink is allowed. Fractional numbers in form fields are rounded to whole numbers using normal mathematical rules.

The property tax declaration can be sent to the tax office by mail, by letter with a list of the attachments. The form was uploaded to the website: 01/15/2019 You can also download others. Read more on the topic: Read more about the application of the KND form 1152026:

1. . filling out a new corporate property tax return.

How to get a certificate with code for KND 1160080

To obtain a certificate about the status of settlements with the budget, you need to make a written request in the recommended form (Appendix No. 8 to the Administrative Regulations of the Federal Tax Service, approved by Order of the Ministry of Finance dated July 2, 2012 N 99n, - hereinafter referred to as the Administrative Regulations) and:

• submit it to the tax office in person. This can be done by the head of the organization (the individual entrepreneur himself), or his representative by proxy;
• send to the Federal Tax Service by mail in a valuable letter with an inventory of the attachment (clause 128 of the Administrative Regulations of the Federal Tax Service).

In addition, the request can be sent to tax authorities electronically (Appendix No. 9 to the Administrative Regulations of the Federal Tax Service) via telecommunication channels, if you are familiar with the procedure for exchanging electronic documents with the Federal Tax Service Inspectorate. You can also generate a request and send it to the tax office using the service “Personal Account of a Taxpayer – Legal Entity” or “Personal Account of a Taxpayer – Individual Entrepreneur” on the Federal Tax Service website. In response to your “electronic” request, the tax authorities will also send you a certificate in electronic form (clause 147 of the Administrative Regulations of the Federal Tax Service, Letter of the Federal Tax Service dated October 30, 2015 N SD-3-3/ [email protected] ).

Controllers must issue (send) a certificate within 5 working days from the date of receipt of the request from the taxpayer (clause 10, clause 1, article 32 of the Tax Code of the Russian Federation). If the information specified in it does not coincide with yours, then it makes sense to undergo a reconciliation of calculations.

By the way, do not forget to indicate in your request the date for which you want to receive information about the calculations. Otherwise, the certificate will be drawn up on the date of registration of the request with the Federal Tax Service (clauses 136, 159 of the Administrative Regulations of the Federal Tax Service).

Reporting and tax periods

Reporting periods: 1st quarter, 1st half year, 9 months, year. When calculating tax based on cadastral value, from January 1, 2020, the reporting period is 1st quarter, 2nd quarter, 3rd quarter.

Property tax reporting is compiled on an accrual basis for the reporting (1st quarter, half-year and 9 months) and tax (calendar year) periods. Therefore, it is not entirely correct in the general case to talk, for example, about the property tax return for the 3rd quarter of 2020. After all, in fact, this is a declaration for 9 months of 2020.

But for property tax payers, based on the cadastral value of real estate, the reporting periods are the 1st quarter, 2nd quarter and 3rd quarter (Article 379 of the Tax Code of the Russian Federation).

Who is required to take KND 1110018

Judging by the title of the report, only employers must report information on the average number of employees, but this is not entirely true. Indeed, individual entrepreneurs who did not hire personnel under employment contracts in the reporting year do not submit KND form 1110018.

As for legal entities, this obligation is established for them even in the absence of personnel. Article 80 (3) of the Tax Code of the Russian Federation states that information on the average number of employees for the previous year is presented by the organization (individual entrepreneur who hired employees during the specified period). That is, the reservation about the availability of personnel is made only in relation to individual entrepreneurs, and organizations are required to report in any case.

The same opinion is reflected in the letter of the Ministry of Finance of the Russian Federation dated February 4, 2014 No. 03-02-07/1/4390: “... there is no provision for the exemption of organizations that do not have employees from submitting information on the average number of employees to the tax authorities within the prescribed period.”

In total, the following must report the average number of employees in 2019:

• individual entrepreneurs who have entered into employment contracts with employees;
• all legal entities, regardless of the presence of employees.

The deadline for submitting information on the number of employees is set for everyone: no later than January 20 of the current year for the previous one. Even if this number has not changed over the year, it is necessary to submit KND 1110018.

In addition, no later than the 20th day of the month following the month of registration, newly created organizations must submit information on the average number of employees.

For example, an LLC registered on August 25, 2020, first submits the SCR until September 20, 2019 inclusive, and then at the end of the year - no later than January 20, 2020.

Who pays property tax

Russian organizations are required to pay tax if three conditions are simultaneously met:

• there is real estate on the balance sheet;
• this property is accounted for in accounts 01 “Fixed Assets” or 03 “Profitable Investments in Material Assets”;
• existing property is recognized as an object of taxation on the grounds specified in Art. 374 Tax Code of the Russian Federation.

Please note that from 2020 the movable property tax has been abolished!

Foreign companies with representative offices in Russia, in addition to the conditions described, pay tax when receiving property under a concession agreement.

OPTION 1: Certificate KND 1120101- “Takskom”

Step one:

• Log in using your electronic signature key to the Online Sprinter system.
• On the Online Sprinter main screen, click the “Create” button.

Step Two:

• On the document creation screen, set the marker to the “Request ION” position
• Select the document form – 1166101 – Request for the provision of information services.

Step Three:

• On the request screen for the provision of information services, fill in all the required fields: (TIN, KPP, Address of location in the Russian Federation, etc.)
• In the “request code” input field, select: Certificate of fulfillment by the taxpayer (payer of fees, tax agent) of the obligation to pay taxes, fees, penalties, fines, interest. The required response format should be specified as “XML”.
• Input field “Date” – Indicates the date of relevance of the certificate, if the date is not specified, then the relevance will be on the date of generation of the request to the Federal Tax Service
• Then send the request for generation using the appropriate “Submit” button.

Step four:

• Wait for the results of document processing by the tax authority (the operation may take quite a long time, up to several days)
• Download the file archive containing the document in the KND form 1120101.

This file is an electronically signed Certificate of fulfillment by the taxpayer of the obligation to pay taxes and can be uploaded to the interface of the application for participation in the ETZP Russian Railways auction,

Procedure for filling out a property tax return

Based on the results of the reporting period, a Tax calculation for the advance payment of corporate property tax is submitted to the tax office (form according to KND 1152028) (Appendix No. 4 to the Order of the Federal Tax Service dated November 24, 2011 No. ММВ-7-11/895).

The procedure for filling out the Tax Return for the property tax of organizations is given in Appendix No. 3 to the Order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/ [email protected]

The procedure for filling out the new Tax Calculation is disclosed in Appendix No. 6 to the same Order of the Federal Tax Service.

Both procedures contain general requirements for filling out the Calculation and Declaration, and also reveal the specifics of filling out each sheet (section) of the reporting.

New property tax return form 2017

The Order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/ [email protected] provides the following basic requirements for filling out the Tax calculation and the Tax return for property tax:

• all values ​​of cost indicators are indicated in full rubles. Indicator values ​​less than 50 kopecks are discarded, and 50 kopecks or more are rounded to the full ruble;
• the pages are numbered consecutively starting from the Title Page (Sheet 01);
• Errors may not be corrected by correction or other similar means;
• Double-sided printing on paper is not allowed;
• It is not allowed to fasten sheets, which leads to damage to the paper;
• When filling out the form fields, black, purple or blue ink must be used;
• fields are filled in with the values ​​of text, numeric, and code indicators from left to right, starting from the first (left) familiarity;
• when filling out fields using software, the values ​​of numerical indicators are aligned to the right (last) familiarity;
• When preparing reports using software, when printing on a printer, it is allowed that there is no framing of the acquaintances and dashes for empty acquaintances. The location and dimensions must not be changed. Signs must be printed in Courier New font with a height of 16 - 18 points.

OPTION 4: Certificate KND 1120101 - through the tax website.

The next available option for obtaining a certificate of no debt is to make a request through the tax office website.

To do this, you will need to register in the personal account of a legal entity on the Federal Tax Service website.

Disadvantages of this method:
• To send a request through your personal account, you will need an electronic signature and a Crypto Pro license. The cost today ranges from 3000-5000 rubles.
• The received certificate KND 1120101 will be on paper, which will not allow the use of this certificate in the interface of some trading platforms.