Corporate property tax: the period for payment of advance payments

Among those few fees to the state treasury of the Russian Federation, which are classified as regional, is the property tax of organizations. Pay it should both Russian and foreign firms. What is the specificity of this tax? How is it calculated in practice? How often should enterprises make the appropriate amounts to the state treasury?

The essence of the tax

What is the property tax of organizations? Payment to the budget is mandatory for all types of businesses or only for organizations that fall under certain criteria? The property tax of organizations is classified as regional.

It is set at the level of the provisions of the Tax Code and is mandatory for firms that operate in the territory of a particular subject of the Russian Federation. Payers of this type of fees are Russian and foreign companies that own real estate in Russia.

Payment of property tax for organizations with USN is carried out only on real estate objects, as well as on the condition that the tax base for fixed assets of the firm is defined as the cadastral value established for them.

Object of taxation

What is the object of taxation for organizations within the calculation of the fee in question? In accordance with the provisions of the RF Tax Code, it recognizes both movable and immovable property (including what is transferred to the firm in the trust management order), which is recorded on the balance sheet as an item of property, plant and equipment. As for foreign companies, in respect of them, the object of taxation is only real estate. We will study the key aspects that characterize the property tax of organizations (payment, timing). Let us then examine some examples of the calculation of the corresponding payments.

Features of the calculation and payment of fees

What are the principles for calculating and paying such a fee, such as property tax on organizations? Payment to the budget is carried out in accordance with the tax and accounting periods established by the legislation. What is their specificity?

The tax period, as for most other types of fees in the Russian budget, in this case - a calendar year. As for the reporting periods, this is the first quarter, half year, and also 9 months of the year.

Regional specificity

The calculation of the fee in question is carried out at tax rates, which are approved by the legislative authorities of the subjects of the Russian Federation. Their maximum value should not exceed 2.2%. In accordance with the provisions of the RF Tax Code, regional authorities can use a differentiated approach to determining the size of the corresponding tax rates. The criterion here may be the taxpayer category or the specificity of the property that is subject to taxation.

Privileges

What other nuances concerning the calculation and payment characterize the property tax of organizations? Payment to the budget of the corresponding amounts can be carried out with the use of various benefits. This type of preferences can be established both at the level of the provisions of the Tax Code of the Russian Federation, and in regional sources of law. The benefits specified in federal laws and those adopted in the subjects of the Russian Federation can be applied simultaneously.

The formula for calculating the fee

The taxpayers carry out the practical calculation of the collection to the treasury in question, as soon as the tax period ends. The formula for determining the amount of tax is simple: you need to multiply the rate approved by the authorities of the region by the amount of the base. But before transferring the resulting amount to the treasury, you need to reduce it by the amount of advance payments made during the tax period. The most important feature that characterizes the property tax of organizations is that it is paid to the budget for each branch or other separate subdivision of the company separately (if it has an independent balance).

Terms of payment of tax and procedure for settlements with the Federal Tax Service

The most important aspect of calculating enterprises with the state for the tax in question is timing. We will study them, as well as some practical nuances concerning the payment of the relevant fee.

So, the most important aspect, characterizing the property tax of organizations, is the timing of its payment. They are fixed in the legislative acts adopted at the level of the subjects of the Russian Federation.

We noted above that tax periods have been established with respect to the collection in question. Within their framework, enterprises must make advance payments. This is an important feature characterizing the property tax of organizations. The time for payment of advance payments is quarterly, immediately after the end of the tax period. The enterprise must be transferred to the treasury of 1/4 of the tax, which is calculated as of the 1st day of the month immediately following the reporting period. Payment of property tax on organizations for the year is made until March 30 next year.

Quite possible scenario, in which the company began to work not from the beginning of the year. How in this case is the state property tax transferred to the state? The term for payment of this fee within the framework of the corresponding scenario is immediately after the completion of the procedure for state registration, as well as taking, in accordance with the established procedure, the property forming the tax base.

In some cases, the FTS may require enterprises to pay the fee as soon as the firm starts operating the relevant fixed assets in fact. To this lawyers recommend paying special attention to the subjects who pay property tax organizations. The term of payment of the relevant fee is clear to us. Let us now consider some practical examples of calculating enterprises with the state for the tax in question.

Tax calculation examples

Let's say, LLC "Industry Lux" was registered on February 11, 2014. At the time of entering information about the organization in the relevant state registers on the balance sheet of the firm was a property in the amount of 1.5 million rubles. Suppose that the corresponding indicator on March 1, 2014 increased to 1.7 million, on April 1 - to 1.8 million, on May 1 - to 2 million, and on June 1 - to 2.5 million rubles. Assume that the property tax rate in the region where the firm operates is 2.2%.

So, in accordance with the provisions of the Tax Code of the Russian Federation, the tax period in respect of the collection in question is the calendar year, and the reporting period is the first quarter, six months, and also 9 months of the year. As we noted above, LLC "Industry Lux" was registered on February 11, that is after the beginning of the calendar year. In accordance with the provisions of the Tax Code, for the firm the tax period will be the period from the day of registration to the end of the year.

The Tax Code of the Russian Federation prescribes LLC "Industry Lux" until July 30 to provide the settlement in advance in accordance with the established procedure for advance payments for the half year. Also, in accordance with the provisions of the Code, the firm needs to make an advance payment for the collection in question. The size of the tax base of the organization will be equal to the average annual residual value of the balance sheet property. In order to calculate it, it is necessary to divide the sum obtained as a result of summing up the residual value of the property as of the 1st day of the tax period and the 1st day of the month that follows the corresponding interval by the total number of months that is increased by 1.

Thus, first we summarize the figures that we have: 1,5 + 1,7 + 1,8 + 2 + 2,5 (this is the book value of the property of LLC "Industry Lux" for March, April, May, June and July 2014 in million rubles), it turns out 9.5 million rubles. Since the beginning of the year, 6 months have passed, we add another 1. It turns out that the average annual value of the property of LLC "Industry Lux" is about 1 million 357 thousand rubles. With this amount, you must pay an advance payment. It is calculated as 1/4 of the total amount of tax in accordance with the rate approved by the regional authorities. In our example, this is 2.2%. That is, 2.2% of 1 million 357 thousand is 29 thousand 854 rubles. We take 1/4 of this value, we get 7463 rubles. 50 copecks. This will be the advance payment for LLC "Industry Lux".

Property tax: nuances

So, we examined the key features relating to the property tax of organizations, as well as an example of calculating advance payments for the relevant collection. We learned that the law can be established as a common criterion for the entire territory of the Russian Federation, characterizing the property tax of organizations - the due date (Moscow, St. Petersburg or Nizhny Novgorod - pay this fee with the same frequency), and the indicator fixed for each region Separately, namely the value of the rate.

At the same time, a number of other nuances characterizing the obligation under consideration are very important, which should be carried out by organizations operating in the Russian Federation. The fact is that federal laws and regional legal acts regulating the calculation and payment of property tax of organizations often give general formulations concerning the relevant sphere of legal relations. Of course, the key provisions of the Federal Law and sources of law in the subjects of the Russian Federation, relating, for example, to the frequency of settlements between enterprises and the state, are logical and understandable. In particular, we noted that the deadline for the payment of property tax in Moscow is the same as in other regions. However, there are nuances associated with the practice of fulfilling the companies' obligations to the Federal Tax Service, which are not explicitly prescribed in federal and regional laws. In this case, the main source of law for us will be by-laws. Which ones should you pay special attention to?

Significance of the actual use of property

Among the most notable subordinate legal acts in question - Letter No. 03-06-01-02 / 28 of the Ministry of Finance of the Russian Federation. It reflects the recommendations of the department concerning the payment of property tax on funds that enterprises did not register in accordance with the established procedure. This document explains that entering information about the fixed assets of firms in state registers is not the main criterion when establishing the firm's obligations to pay the corresponding tax, despite the fact that property registration is mandatory.

If these or those fixed assets are involved in production, then they must be included in the tax base of the organization, and a fee must be paid from them. In this case, the property must be recorded on the account 08. The refusal of the organization to follow such recommendations can be assessed by the Federal Tax Service as tax evasion.

Payment of tax by foreign organizations

Having examined the specifics of the key aspects of such an obligation as the property tax of organizations (payment, terms), we can study the specifics of the fulfillment of the corresponding requirement by foreign organizations.

The tax base in this case is formed only at the expense of real estate. It does not matter whether it is located on the territory of the actual activities of a foreign firm in Russia or abroad.

The calculation of property tax in the event that it is owned by a foreign firm is carried out on the basis of data reflecting its inventory value as of the beginning of the calendar year. This information should be transferred to the Federal Tax Service by organizations that carry out technical inventory of the relevant type of facilities. Advance payments for property belonging to foreign firms are calculated at the end of the reporting period as 1/4 of the inventory value of real estate multiplied by the rate established by regional laws.

If the ownership of the relevant type of property is registered after the calendar year has begun, the actual period of use of the relevant funds by the organization is taken into account in the process of calculating advance payments. It should be noted that the main thing for the legislator is not a legal fact reflecting the introduction of data on the property of foreign firms in state registers, but that the organization is practically using the available resources.

It can be noted that, just like in the case of Russian firms, foreign entities must fulfill their property tax obligations based on the tax period that corresponds to the calendar year, and also working within the reporting intervals such as the first quarter, half a year , As well as 9 months of the year. The term of payment of property tax for organizations for the year, as in the case with Russian firms, ends on March 30 next year.

Significance of the actual location of the property

An important nuance: foreign organizations must transfer the tax and advance payments to the regional budget at the actual location of the property that they own. After expiration of the tax or accounting period, the company must submit to the FTS at the location of the office or branch that has an independent balance sheet, as well as at the location of each property, tax calculations reflecting the amount of advance payments. Another obligation of firms is the formation of declarations in the established form and sending them to the Federal Tax Service.

When a foreign organization does not conduct business in Russia, it still has to pay property tax if the relevant funds belong to it in the Russian Federation on the basis of ownership.

Payment of property tax by quarterly settlements is made by foreign companies at the place of actual location of real estate. Terms, as in the case of Russian companies, are fixed in the legislative acts of the subjects of the Russian Federation.