KND form 1152028 “Tax calculation for advance payment of corporate property tax”

What's changing since 2020

The Federal Tax Service has adjusted the current legislation and made the following changes:

1. Property tax assessments have been cancelled. There is no longer a need to send quarterly advance reports to the Federal Tax Service.
2. Taxpayers submit only an annual report—the final property tax return. The form is submitted annually, no later than March 30 of the next reporting period - year (clause 3 of Article 386 of the Tax Code of the Russian Federation).
3. The obligation to pay quarterly advances on property taxes remains. But only for those taxpayers who need to transfer an advance according to the decision of the regional authorities. But the rules for calculating advance payments have changed. From 2020, the contribution to the budget is calculated according to the changed cadastral value of real estate. Let us remind you that until January 1, 2020, a different rule was in effect - the calculation was carried out according to the cadastral value determined as of January 1 of the reporting year.

Tax return according to the simplified tax system for 2020

ATTENTION : We pay special attention to the fact that the form provided is used both for organizations and individual entrepreneurs. Both with the “income” object and with the “income minus expenses” object. Depending on the selected system, different sections of the form are filled out.

New declaration under the simplified tax system 2020:

It is necessary to pay attention to the following: Having received a written request from the territorial statistical bodies, the business entity is obliged to fill out and submit statistical information to them within the established time frame.

The new form for advance payments will have to be filled out in a new way. The current procedure is enshrined in Appendix No. 6 to the Order of the Federal Tax Service of Russia dated March 31, 2020 No. ММВ-7-21/ [email protected] (AS REV. 10/04/2020). The main innovation of the form was the introduction of a completely new section No. 2.1, which discloses information about the residual value of the property.

If advance payments are provided in your region, then payments to the budget are made quarterly: for 1 quarter, half a year and 9 months. But when KND form 1152028 is submitted, the deadlines are identical for all regions - before the 30th day of the month following the reporting quarter. At the same time, the terms of advance payment are approved individually for each region separately.

Section changes

Important! The procedure for calculating property tax for organizations has changed significantly since 01/01/2020. Now only real estate is considered taxable. Movable assets are completely excluded from the calculation of the fiscal payment.

Has the form changed in 2020 compared to the previous period? How long does it take to submit Form 1152020? The answers to these questions are given in the article. You can download the new UTII declaration form for the 2nd quarter of 2020 (form for KND 1152020) in Excel here.

Who is renting in 2020

Calculation of property tax refers to mandatory periodic reports. It is rented out by legal entities and individual entrepreneurs who pay property fees.

The obligation to provide a tax calculation for advance payment of property tax 1152028 arises for all payer organizations without exception. Submit the register of enterprises and individual entrepreneurs to OSNO, USN, UTII, Unified Agricultural Tax. But there is a nuance. Property tax is a tax of regional jurisdiction. And only local legislators decide what the frequency of reporting and payment of contributions is. If any subject of the Russian Federation does not define the obligation to provide calculations and advances for property tax, then there is no need to submit them to the regulatory authorities.

Which form to use

If your region has established advance payments to the Federal Tax Service for property taxes, you will have to prepare additional tax reports.

Important! Due to changes in legislation, the KND calculation form 1152028 was updated by Order of the Federal Tax Service of Russia dated October 4, 2018 N ММВ-7-21/ [email protected]

When preparing reports for past reporting periods, it was possible to use the old unified form KND 1152028 (dated 2013). However, in 2020, using an outdated report is unacceptable. It is necessary to use the updated form, which is approved by a separate Order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/ [email protected] (as amended on October 4, 2018).

The current form for KND 1152028: you can download it at the end of the article.

Let us note that officials have also approved a new property tax declaration form for companies, which will have to be filled out for the 2020 calendar year. Read more about this in the special article “Property Tax Declaration”.

Due dates

IMPORTANT!

The report has been canceled since 2020! There is no need to fill out and submit form 1152028 for the 1st quarter of 2020!

Calculation of property assessment payments is a periodic report. It is sent once a quarter according to the scheme “in the current quarter we report for the previous one.” See the main deadlines in the table.

We will separately present the dates for reorganized enterprises:

forms according to KND 1152020 for 2 quarters

The form introduces a new section 4 - “Calculation of the amount of expenses for the acquisition of cash register equipment, which reduces the amount of the single tax on imputed income for the tax period.” The declaration was supplemented with line 040 of section 3 - “Amount of expenses for cash registers, reducing UTII.”

We recommend reading: What is the % of the northern allowance in Irkutsk

Deadline for submitting the declaration

The current form was approved by order of the Federal Tax Service dated June 26, 2020 No. ММВ-7-3/ [email protected] , which was registered with the Ministry of Justice and came into force on November 26, 2018. Therefore, you must submit reports for the 2nd quarter using this form. The need to change the form is due to the fact that since 2020, an additional deduction has appeared that applies to the calculated tax amount. This deduction applies to the cost of purchasing online cash registers. It can be used by individual entrepreneurs who previously worked without using cash register equipment. Entrepreneurs are granted this right by clause 2.2 of Article 346.32 of the Tax Code of the Russian Federation.

As a general rule, the amount of sanctions is 5% of the amount of tax payable on a declaration that is not transferred on time. In this case, the maximum fine for the entire period of delay cannot exceed 30% of the amount of tax payable on the declaration and be less than 1000 rubles.

We also note that individual entrepreneurs on OSNO do not have the right to report on UNM. According to paragraph 5 of Article 227 of the Tax Code, they submit a zero declaration 3-NDFL. For a month and a quarter, you can report, for example, on VAT, by submitting the UNM.

How to submit UNM to the tax office

Electronically via the Internet. Note: The Tax Code provides for companies, including those with the status of the largest taxpayer, the obligation to use only this method of filing UNIT if the average number of their employees for the previous year is more than 100 people. In newly created or reorganized companies, the indicator is taken for the month of creation or reorganization.

Organizations using the simplified tax system, along with others, are required to report to statistical authorities. Most "simplistic" businesses are small or micro-enterprises. Small organizations are those that simultaneously meet the following conditions:

In order to confirm the main type of activity according to the tariffs of insurance premiums for injuries, all organizations must submit a selection of necessary documentation to their FSS department by April 15. A number of FSS branches ask that LLCs using the simplified tax system attach a letter written in free form to the application and confirmation certificate. It should reflect that the organization uses Simplified and calculates income according to the book of income and expenses. Legally, this request is not legal, but its execution eliminates unnecessary questions and simplifies communication with FSS officials.

Deadlines for submitting individual entrepreneur reports to the simplified tax system

In cases where an entrepreneur uses the labor of employees, he must submit tax returns in form 2-NDFL and 6-NDFL for all employees to whom he paid wages and withheld income tax. An entrepreneur does not have to file a 2-NDFL declaration for himself, since he is exempt from paying personal income tax. The individual entrepreneur does not provide any other reporting except in cases where the entrepreneur must pay any special taxes, for example, excise taxes.

• industrial premises;
• industrial and cargo warehouses;
• gas distribution stations;
• boiler rooms;
• overpasses;
• driveways;
• metal fences;
• car roads;
• bridges;
• tunnels;
• dams;
• water pipes;
• lanterns;
• road signs;
• traffic lights;
• ferries;
• berths;
• perennial plantings;
• etc.
• orthopedic and prosthetic institutions;
• law offices, colleges;
• state research centers;
• participants of the free economic zone - for facilities used in core activities;
• managing organizations and participants of Skolkovo;
• legal entities engaged in the energy sector - for objects with high energy efficiency, the benefit is given for 3 years from the moment the object is included in the assets;
• management companies of free economic zones - for real estate, the benefit lasts 10 years from the date of acceptance of the property into the OS.

We recommend reading: Defensive Speech of a Lawyer in a Criminal Case Example No. 228

How to divide property for calculation

In 2020, the procedure for calculating property taxes has changed significantly. Now the calculation (taxable) base does not include movable property. The calculation reflects information only on immovable fixed assets.

In the new reports, there is no need to divide fixed assets into movable and immovable property. But property assets will still have to be divided, and according to this principle:

1. By type of calculation. The advance payment is calculated based on the average annual and cadastral value of the property. For this purpose, the report provides various sections.
2. At the location of the real estate. If the assets of the enterprise are located on the territory of various municipalities. They will have to be divided according to OKTMO code, and reports and taxes will have to be sent to various territorial tax departments.
3. According to tax rates. The calculation must be carried out for all types of rates applied to the payer’s tax objects.
4. By types and amounts of benefits applied. Some property assets are taxed at reduced rates or are completely tax-free. The scope of benefits is set by local legislators. All types of preferential property must be reflected in separate calculation columns.

Before submitting reports, the responsible executor studies regional standards, and only after that he calculates the value of the property.

How to calculate the tax base based on the average annual cost

The average cost is the ratio of the total value for the desired position for a specified amount of time and a similar time period. The average cost is an annual average due to the fact that the reporting period for property tax is a year.

The average annual cost is calculated as follows:

1. The frequency is determined. The property advance report is submitted once a quarter. For the first quarter, the required period is 4 months, for the second - 7 months, for the third - 10 months.
2. The residual price of the property is determined on the first day of each subsequent month.
3. The value of preferential or non-taxable fixed assets is deducted. For the calculation, you only need the price of immovable fixed assets taxed at a specific rate.

The calculation for the first quarter is determined as follows: the total value of the average annual value of property (ASV) as of the 1st day of each subsequent month is divided by 4. AVV is calculated from January 1 to April 1. 4 is a four month period from January to April.

How to calculate the base according to cadastral valuation

Calculation based on cadastral value is even simpler. The regional database records the values ​​of the cadastral value of specific real estate objects. This value is subject to updating, that is, it is periodically recalculated taking into account assessment data. The list of objects whose taxation is based on cadastral value is published annually at the beginning of the reporting period (year).

To calculate the advance, the contractor opens the legislative list, finds the object and identifies the current cadastral value. The value calculated for the current period remains unchanged throughout the year. If the object belongs to preferential property, then all the required benefits are applied to the estimated value. The calculation of the advance payment for cadastral value is differentiated in proportion to the share of ownership (for objects in shared ownership) and location (for assets located in different regions).

How to calculate an advance payment for property taxes

Any tax is calculated according to a single scheme - the base is multiplied by the current rate. Property contributions are no exception. For advance payments, the amount received must be indexed by ¼ - the number of months in the billing period.

The property tax advance is calculated in two ways.

There are a number of rules for calculating the cadastral value. If legislators have not carried out a cadastral valuation and have not determined the price for the current period, then the advance payment for property tax is calculated based on the average annual cost. The second point is that for organizations that during the reporting period acquired or sold real estate valued according to the cadastre, a special Ki coefficient is used when making calculations. This is an index that determines the number of complete months of ownership of the property. If a real estate transaction took place at the beginning of the month (before the 15th), then this period is taken into account in full. If ownership rights are re-registered after the 15th, this period is excluded from the calculation.

Procedure for filling out property tax calculations

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem , contact a consultant:

What is included in the boundaries

The list of benefits is open. Regional authorities are authorized to supplement it according to the characteristics of economic territorial development and environment. Subjects, objects and rates may be eligible for benefits.

1. Only lowercase letters are used;
2. all data is entered on the basis of supporting documents;
3. filled out by hand in black or blue ink or on a computer;
4. One value is entered in one familiar place; empty spaces are filled in with a dash (not all Federal Tax Service Inspectors have strict requirements for compliance with this rule);
5. the part intended to be filled out by the tax authority remains blank.
6. corrections and errors are unacceptable;

1. If you need to provide it for the first quarter, six months or 9 months, then the management of the enterprise must send the document to the Tax Inspectorate no later than the 28th day of the month following the reporting period;
2. No later than March 28 of the year following the reporting year, the organization’s annual income tax return is submitted.

Form and example of filling out the form according to KND 1150063

The codes defining the tax period are given in Appendix No. 1 to the Procedure; 4) the reporting year for which the Declaration is submitted; 5) the code of the tax authority to which the Declaration is submitted is indicated in accordance with the documents on registration with the tax authority; 6) code of the place of submission of the Declaration at the place of registration of the taxpayer in accordance with Appendix No. 3 to the Procedure; 7) the full name of the organization in accordance with its constituent documents (if there is a Latin transcription in the name, it is indicated)

How and where to submit

The calculation is submitted to the territorial office of the Federal Tax Inspectorate. Taxpayers provide reporting data to the Federal Tax Service at the place of registration. Individual divisions send the form to the inspectorate at the address of the structure's registration. If the object is located in several regions (registered in different municipalities), then they report to the Federal Tax Service for each territory of registration of property assets.

The delivery format is determined by the number of taxpayer employees. If the number of employees exceeds 100 people, then the property tax calculation is sent electronically via telecommunication channels. If the enterprise is small, then reporting is submitted on paper.

How to fill it out correctly

The rules for filling out reporting forms are the same for all tax registers. Here are brief instructions for filling out advance payment form 1152028:

1. All forms must be filled out in the required color only—black block font or handwritten in black, blue, or purple ink.
2. Page numbering is continuous.
3. The initial registers are numbered with the code “0—”. Correction forms are submitted with correction numbers in the order “1—”, “2—” and so on.
4. Corrections using a proofreader are not allowed.
5. Stapling paper that damages the integrity of the report is prohibited.
6. Duplex printing is not available.
7. All calculations are rounded. If the calculated value after the decimal point is less than 50 kopecks, then it is not taken into account. Indicators of 50 kopecks and more are rounded to the nearest sign - the ruble.

Let's imagine filling out the main sections in the form of a table.

KND form 1152028: due date

Current as of: July 14, 2020

Legal entities - payers of this tax, i.e. those who have property recognized as an object of taxation, taxed at book or cadastral value, must submit a calculation for an advance payment for the property tax of organizations (form according to KND 1152028), provided that in the region where the tax is paid, reporting periods have been introduced (clause 2.3 of Article 379, clause 1.2 of Article 386 of the Tax Code of the Russian Federation). If the law of a constituent entity of the Russian Federation does not establish reporting periods, then taxpayers must submit to the Federal Tax Service only a property tax declaration at the end of the year (clause 1 of Article 379 of the Tax Code of the Russian Federation).

The tax calculation is submitted to the Federal Tax Service in the approved form (Appendix No. 4 to the Order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895).

Tax calculation form for advance payment of corporate property tax (KND 1152028): download

By the way, the Federal Tax Service has approved new forms of property tax declaration and calculation of advance payments (Federal Tax Service Order No. ММВ-7-21/ dated March 31, 2017). For the first time, calculations using the new form must be submitted to the INFS based on the results of the first quarter of 2020. However, the Federal Tax Service has allowed the use of this form now (Letter of the Federal Tax Service dated April 14, 2017 N BS-4-21/).

KND form 1152028: due date

From 2020, reporting periods for corporate property tax are defined as:

• I quarter, II quarter and III quarter of the calendar year in relation to property on which the tax is calculated based on the cadastral value;
• I quarter, half a year and 9 months - in relation to the rest of the property subject to tax (clause 2 of Article 379 of the Tax Code of the Russian Federation).

Tax calculations must be submitted to the Federal Tax Service no later than 30 calendar days from the end of the corresponding reporting period (clause 2 of Article 386 of the Tax Code of the Russian Federation). Thus, in 2020, the deadlines for submitting calculations are as follows:

• for the first quarter – no later than May 2, 2017;
• for the second quarter/half of the year – no later than July 31, 2017;
• for the third quarter / 9 months – no later than October 30, 2020.

Please note that for real estate, advance payment calculations, as well as declarations, must be submitted to the inspectorate at the location of these objects.

And for movable property - to the Federal Tax Service at the location of the organization. Or, if movable property is listed on the balance sheet of a separate subdivision (SB), then reporting must be submitted to the tax authority at the location of the SB (Clause 1, Article 386 of the Tax Code of the Russian Federation).

Form according to KND 1152028: filling procedure

The advance payment calculation form is similar in structure to a property tax return. The completed calculation must include:

• title page;
• section 1, which indicates the amount of the advance payment;
• section 2, in which the payment amount is calculated based on the book value of the property;
• section 3, in which the payment amount is calculated based on the cadastral value of the property.

You must submit your calculations to the tax office in full, even if you did not have to fill out some of the sections.

glavkniga.ru