Payers of corporate property tax are...

Types of taxes and fees paid by legal entities

Organizations using OSNO are tax payers:

• at a profit;
• property;
• water;
• land;
• transport;
• gambling business;
• use of animal objects.

In addition, they pay VAT, personal income tax, excise taxes, mineral extraction tax, trade tax, state duties and insurance premiums, payments for negative impact on the environment, and environmental tax.

The use of special regimes (STS, Unified Agricultural Tax, production sharing agreement) either exempts the organization from paying basic taxes (profit, VAT, property), replacing them with a single corresponding tax (STS, Unified Agricultural Tax), or allows the use of a system of benefits that applies to almost everything paid by the organization taxes (production sharing agreement). The special PSN regime can only be used by individual entrepreneurs.

When applying the simplified tax system, a legal entity must (if there are grounds) pay all taxes, except those that are replaced by a single tax. According to the Unified Agricultural Tax, the situation is somewhat different. Under it, no trade tax is paid (clause 2 of Article 411 of the Tax Code of the Russian Federation), and excise taxes, mineral extraction tax, gambling tax and fees for the use of wildlife are incompatible with this regime by definition.

The deadlines for paying taxes are established either by the Tax Code of the Russian Federation (federal level taxes, taxes under special regimes, trade tax, gambling tax, and from 2022 - transport and land taxes), or by regional laws (property tax). However, in any case, they are subject to the rule of paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation: if the established payment deadline falls on a weekend, then it is postponed to the next working day closest to it. In accordance with this rule, the last days of tax payment deadlines in 2022 are reflected in our tables.

In our article we will not consider payments that are quite rare among ordinary organizations: gambling tax, tax on income on state and municipal securities, fees for the use of wildlife and the tax system when implementing a production sharing agreement.

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Calculation features

Tax authorities have determined how to calculate property tax in 2022 for budgetary institutions, commercial and non-profit organizations - the calculation is carried out in two ways. The first, generally accepted option is to calculate the tax base based on the average annual value of real estate assets. The second is calculation based on the cadastral price. The second option is simpler, but it is used only in relation to a closed list of objects. All property, the value of which is determined by the cadastre, is indicated in paragraph 2 of Art. 375, art. 378.2 Tax Code of the Russian Federation

If one company has both categories of property assets on its balance sheet, then tax liabilities will have to be calculated separately for each category of objects. That is, when calculating property tax based on cadastral value, you cannot include objects for which tax is calculated based on the average annual value, and vice versa. They require separate accounting.

We talked about how to calculate and take into account taxes by cadastral value in a special article “Accounting for property tax of legal entities based on cadastral value.”

Features of paying regional and local taxes

The deadlines for paying property tax, as well as the obligation (or optionality) of accrual and payment of advance payments on it, are established by regional laws. Organizations that are obligated to pay property taxes need to familiarize themselves with the relevant laws of the constituent entities of the Russian Federation, since the deadlines for paying these taxes by region can vary significantly. For this reason, we do not present them in our tables, which are of a general nature.

As for transport and land taxes, from 01/01/2021 the deadlines for their payment are the same for all territories and are fixed at the federal level. Regional and local authorities no longer have the authority to determine payment dates. Taxes for the year must be paid no later than March 1 of the following year, and advances must be paid no later than the last day of the month following the reporting period. The new procedure applies starting with annual payments based on the results of 2020.

Rules for the application of property tax for individuals

For the tax that is imposed on the property of individuals, the Tax Code of the Russian Federation also spells out aspects of a general nature for the entire country. A number of them are similar to those established for taxes calculated by legal entities:

• objects subject to tax;
• lists of persons who do not pay tax and objects exempt from this payment;
• options for the tax base and rules for its calculation for certain objects and situations;
• maximum tax rates;
• rules for calculating the amount of tax for cases of an incomplete period of ownership, the presence of shared ownership, and the emergence/disappearance of the right to a benefit.

Just as with the tax on legal entities, constituent entities of the Russian Federation/municipalities have the right to establish:

• additional benefits;
• features of calculating the tax base;
• specific amount of applied rates.

But there are also differences:

• There are no reporting periods for personal tax;
• for an individual, the payment amount is not calculated; this obligation is assigned to the tax authorities, who are obliged to notify the payer of the amount of transfers due to him for the past year;
• a uniform deadline for paying taxes to the budget has been established for Russia.

That is, while there are a number of general application rules, taxes calculated on the property of legal entities and individuals also have fundamental differences in these rules.

Tax payment table for the 1st quarter of 2021

Deadlines for payment of insurance premiums in 2022

Tax payment table for the 2nd quarter of 2021

Who pays land tax

Land tax is paid by land owners and those whose land is in permanent (perpetual) use or lifelong inheritance.

There is no need to pay tax in the following cases :

• the use of land is registered free of charge, for a certain period;
• the plot is rented under a contract;
• the plot is exempt from taxation (in accordance with clause 2 of article 389 of the Tax Code of the Russian Federation).

Benefits are provided for taxpayers:

• federal The list of organizations exempt from tax is given in Art. 395 Tax Code of the Russian Federation. Also, indigenous peoples do not pay the tax. And for the citizens listed in Art. 391 of the Tax Code of the Russian Federation, a reduction in the tax base is provided;
• local. They are established by regulations of local governments and the laws of federal cities - Moscow, St. Petersburg and Sevastopol.

Both individuals and legal entities can be exempt from the tax. In addition, the tax base from which the tax is calculated may be reduced.

In Moscow, a 30% discount is provided for sanatorium-resort organizations and healthcare institutions - according to the Moscow city law “On Land Tax” dated November 24, 2004 No. 74 (as amended on January 1, 2019). In Yekaterinburg, local authorities provide Heroes of the Soviet Union with a benefit in the amount of 100 thousand rubles. (decision of the Yekaterinburg City Duma dated November 22, 2005 No. 14/3).

Tax payment table for the 3rd quarter of 2021

Calculation of land tax

To calculate land tax, the formula is used:

Land tax = Tax base × Tax rate

The tax base is the cadastral value of the land plot as of 01/01/2020. This information is provided by Rosreestr upon request in person or on the official website of the department. For more information about the tax base, see Art. 391 Tax Code of the Russian Federation.

When a land plot has several owners and a purchase or sale of land was made in the reporting year, the formula will look like this:

Land tax = Kst × St × D × Kv,

Where:

• Kst - cadastral value;
• St - tax rate;
• D - share in land ownership;
• Kv - coefficient of land ownership in months.

Let's look at an example of calculating land tax:

Ivanov I.A. purchased a plot of land for gardening in the Moscow region on 04/09/2021. The property was registered in the name of I. A. Ivanov, his wife and two children in equal shares. The cadastral value of the plot is RUB 2,354,500.

The tax rate is 0.3%.

Land tax for I. A. Ivanov is equal to:

2,354,500 × 0.3% × 0.25 × 0.75=RUB 1,324.41,

where 0.25 is ¼ share in the property, 0.75 is the ownership coefficient (9 months / 12 months).

When calculating the number of months of ownership, the following feature is taken into account:

• if the plot was purchased before the 15th day of the current month inclusive, then this month is included in the calculation. If the property is registered after the 15th, the month is not taken into account;
• If the land is sold by the owner before the 15th day, then the month of sale is not taken into account for tax purposes. If after the 15th day, it is taken into account (clause 7 of Article 396 of the Tax Code of the Russian Federation).

Tax payment table for the 4th quarter of 2022

What determines the amount of tax and who can pay it?

In the case of real estate, the amount of tax depends on its cadastral value at the beginning of the reporting year (that is, preceding the year in which payment is made). If the cadastral value has changed during this year, this should be reflected in the final amount payable.

At the same time, different rules apply for different real estate objects (they are described in detail in Article 403 of the Tax Code of the Russian Federation). For example, the tax base for an apartment or part of a residential building is determined as its cadastral value, reduced by the cadastral value of 20 square meters of the total area of ​​this apartment or part of the house. For a room the reduction is made by 10 square meters, for a residential building (entirely) - 50 square meters.

In the case of vehicles, the tax amount depends on their power.

If there is more than one real estate, vehicle or land plot, taxes are assessed on each of them, and separate receipts are sent. Only the owner can pay the tax.

Methods of paying taxes

There are several options for where to pay taxes. First of all, it is worth noting that the receipt can be received in paper form by mail and electronically on the Federal Tax Service website. To receive a paper receipt, you should contact the tax authority with a statement about the need to provide information on paper. If you are a user of the Federal Tax Service website, all receipts will be sent only electronically by default.

In addition, a paper receipt is not sent if the tax amount is less than 100 rubles or, due to benefits, the individual is completely exempt from paying tax.

The receipt must arrive before November 1st! If you haven't received the document, contact your tax authority and ask for information about how much you need to pay.

1. With a paper receipt you can pay tax at a bank branch. All you need is a receipt.
2. Using an electronic copy, you can pay the tax through your personal account on the State Services portal or the Federal Tax Service website.
3. You can use the State applications to pay using your phone.