On payment of corporate property tax in 2022.

Who grants the right to property tax exemption?

Some categories of taxpayers are entitled to tax benefits.
This benefit allows you to pay only part of the tax or exempts you from it completely (Clause 1, Article 56 of the Tax Code of the Russian Federation). Legislatively, the rights to benefits and tax exemptions are enshrined in the Tax Code, and are also established by acts of the constituent entities of the Russian Federation (Article 56, Article 372 of the Tax Code of the Russian Federation).

Conventionally, property tax benefits can be divided into 2 groups:

• the benefits contained in the provisions of the Tax Code are valid in all constituent entities of the Russian Federation where property tax is established;
• benefits introduced by local authorities and valid only in the territory of the corresponding region (municipality).

The benefits established by the Tax Code are valid throughout Russia and do not require additional approval in the laws of the constituent entities of the Russian Federation (decision of the Supreme Court of the Russian Federation dated July 5, 2006 No. 74-G06-11).

Property tax: preferential taxation in the constituent entities of the Russian Federation

The powers of local governments include the independent establishment of benefits. According to the Tax Code, property tax benefits are not individual in nature and are not established depending on the form of ownership of the organization (Article 3, 56 of the Tax Code of the Russian Federation).

In accordance with the ruling of the Supreme Court of the Russian Federation dated 06/07/2006 No. 59-G06-9, it is impossible to establish a property tax benefit if its use depends on the share of foreign participation in the authorized capital of the taxpayer, since there is a dependence on the place of origin of the capital, which is contrary to Russian tax legislation .

The legislation of the constituent entities of the Russian Federation cannot contradict the Tax Code; accordingly, property tax benefits cannot be established as a change in the elements of property tax (Chapter 30 of the Tax Code of the Russian Federation).

Legislative bodies of constituent entities of the Russian Federation can create additional conditions allowing the use of benefits.

An example is the Moscow region, where taxpayers, when using benefits, are required to provide a calculation of the amount of released funds at the end of the tax period and a report on their use. This provision is enshrined in paragraph 3 of Art. 4 of the Law of the Moscow Region “On Preferential Taxation...” dated November 24, 2004 No. 151/2004-OZ.

Cancellation of tax returns

From January 1, 2022, all companies paying transport and land taxes switched to non-declaration payment of these taxes (clause 9, article 3 of the Federal Law of April 15, 2019 No. 63-FZ). That is, organizations now calculate and pay taxes without mandatory submission of tax returns to the Federal Tax Service based on the results of the tax period. Tax returns are submitted only in exceptional cases:

• when submitting updated tax returns for tax periods preceding 2022, as well as updated returns for 2020 in case of reorganization of the organization;
• when declaring tax benefits for tax periods before 2020, as well as for the period during 2022 in the event of termination of an organization through liquidation or reorganization (clause 3 of Article 55 of the Tax Code of the Russian Federation).

As for the property tax of organizations, declarations for it are canceled starting from reporting for 2022 (Federal Law No. 305-FZ dated 07/02/2021). Moreover, the obligation to submit declarations is not canceled for all companies, but only for owners of real estate, the tax base for which is determined as its cadastral value.

In relation to real estate, the tax base of which is determined as its average annual value, organizations will continue to submit tax returns no later than March 30 of the year following the expired tax period (clause 3 of Article 386 of the Tax Code of the Russian Federation).

Who is exempt from property tax according to regional legislation?

Let's look at examples of property benefits for organizations that operate in the constituent entities of the Russian Federation:

1. Certain categories of taxpayers are exempt from taxation of all owned property.

This benefit is presented in St. Petersburg. Organizations whose main activity is the manufacture of special equipment to support the life and rehabilitation of disabled people are exempt from tax (subclause 1, clause 1, article 4.1 of the St. Petersburg Law “On Organizational Property Tax” dated November 26, 2003 No. 684-96).

In Krasnoyarsk, a similar benefit is provided to organizations engaged in the production of primary aluminum in the region in relation to newly created or acquired property accepted for accounting as fixed assets after 2012 (sub-clause “t”, paragraph 3, article 2 of the law of the Krasnoyarsk Territory “On Tax” on the property of organizations" dated November 8, 2007 No. 3-674).

2. When using property for the intended purpose, it is permissible to use benefits.

For example, Moscow adopted the Law “On Organizational Property Tax” dated November 5, 2003 No. 64, which exempts public railway transport organizations from paying property tax in relation to movable and immovable property used for transportation along the Small Ring of the Moscow Railway (sub. 28 paragraph 1 article 4). The list of such property is established by the Moscow government.

3. Taxpayers are exempt from taxation in relation to a certain type of property.

This benefit, for example, was introduced for property used to carry out activities to organize recreation and health improvement for children under 18 years of age in the Leningrad Region (subparagraph “e”, paragraph 1, Article 3_1 of the Law of the Leningrad Region “On Organizational Property Tax” dated November 25. 2003 No. 98-oz) and the Khabarovsk Territory (clause 12 of Article 3 of the Law of the Khabarovsk Territory “On regional taxes and tax benefits...” dated November 10, 2005 No. 308). In the latter case, it is applicable provided that in other periods the property falling under it is under conservation.

In the Vladimir region, a benefit has been established for public roads of regional and intermunicipal importance (clause 2 of article 2.1 of the law of the Vladimir region “On the property tax of organizations” dated November 12, 2003 No. 110-OZ).

4. Certain categories of taxpayers have the right to a reduction in the amount of tax.

Examples include:

• Moscow region, where organizations that are members of religious associations are allowed to pay 50% of the calculated tax amount (clause 2 of article 14 of the law of the Moscow region “On preferential taxation...” dated November 24, 2004 No. 151/2004-OZ);
• Chelyabinsk region in terms of charitable activities. The amount of the benefit is also 50% (Clause 2, Article 3 of the Law of the Chelyabinsk Region “On Organizational Property Tax” dated November 27, 2003 No. 189-ZO).

In accordance with the Tax Code, in the constituent entities of the Russian Federation it is permissible to use reduced property tax rates (clause 2 of Article 372, clause 2 of Article 380 of the Tax Code of the Russian Federation). However, the reduced rate cannot be considered a benefit.

The use of tax benefits is the right of the taxpayer, therefore it is necessary to have undeniable grounds for the use of this right. Tax authorities may request from the taxpayer supporting and supporting documents for the application of property benefits (Articles 88, 89, 93 of the Tax Code of the Russian Federation).

To find out whether documents will be requested when applying reduced rates, read the material “A differentiated tax rate is not a benefit.”

TIP from ConsultantPlus In 2022, property tax benefits may be provided by the regional authorities. What are the benefits, and which of them are valid in your region... (for more details, see K+).

Property tax reporting

The tax return form for corporate property tax was approved by order of the Federal Tax Service of Russia dated July 28, 2022 No. ED-7-21/ [email protected] It is used when calculating tax for the tax period 2022. Its introduction is related to:

• postponement of tax payment deadlines (advance payments thereon) during 2022;
• tax exemption for the 2nd quarter of 2022;
• in connection with this, expanding the list of tax benefit codes (Federal Law dated 06/08/2020 No. 172-FZ).

The changes apply to organizations created in the period from December 1, 2018 to February 29, 2022, or on the basis of tax reporting for 2022 included in the register of SMEs, which, as of March 1, 2022, carry out their main activities in the most affected sectors of the economy by list approved by Decree of the Government of the Russian Federation dated April 3, 2020 No. 434

For 2022 and subsequent years, tax returns for corporate property tax are submitted:

• until 03.11.2020 in the form and format approved by order of the Federal Tax Service of Russia dated 14.08.2019 No. SA-7-1/ [email protected] ;

• from 03.11.2020 to 13.03.2021 in form and format in accordance with the order of the Federal Tax Service of Russia dated 07.28.2020 No. ED-7-21/ [email protected]

• from 03/14/2021 in form and format in accordance with the order of the Federal Tax Service of Russia dated 12/09/2020 No. KCh-7-21/ [email protected]

Is there an exemption from property tax for individual entrepreneurs and LLCs under special regimes?

Yes, it exists. Among those who are exempt from property tax are organizations and individual entrepreneurs with special regimes. In this case, the following conditions must be met:

However, we note that starting from 01/01/2015, individual entrepreneurs and companies in special regimes must pay tax on the real estate they own for a specific purpose based on its cadastral value (Article 378.2 of the Tax Code of the Russian Federation).

What categories of individuals do not pay property tax?

Since 2015, Chapter 32 of the Tax Code has come into force, according to which property tax for individuals is generally calculated based on cadastral value.

Tax payers are owners of residential real estate, garages, parking spaces, etc.

Find out how personal property tax is calculated here .

According to Art. 407 of the Tax Code of the Russian Federation the following categories of individuals are not payers of property tax:

• Heroes of the USSR and the Russian Federation;
• participants in the Great Patriotic War and other military operations;
• disabled people of groups I or II, as well as disabled people since childhood;
• military personnel;
• family members of military personnel in the event of loss of a breadwinner;
• pensioners;
• persons exposed to radiation as a result of nuclear tests at the Semipalatinsk test site, the disaster at the Chernobyl nuclear power plant, as well as at the Mayak production association, etc.

Also exempt from paying tax are owners of outbuildings located within the boundaries of dacha farms, gardening, individual housing construction, the area of ​​which does not exceed 50 square meters.

Individuals entitled to tax benefits should submit a corresponding application and documents confirming their right to the benefit to the Federal Tax Service at their place of residence.

A tax benefit is provided to an individual in relation to 1 property. The taxpayer should be notified of his decision to select a preferential asset no later than November 1 of the year that is the tax period. If notification of the selected property is not provided, the benefit is provided in relation to the asset with the maximum amount of calculated tax.

Detailed overview of recommendations for the Federal Tax Service

A detailed overview of the recommendations that will guide tax inspectors when considering an application for a tax benefit for corporate property tax.

Period for applying the tax benefit

Question: From what tax period can an application for a tax benefit on corporate property tax be applied?

Recommendation: Starting from the tax period of 2022, for property tax benefits on objects, the tax base for which is determined as their cadastral value (clause 8 of Article 382 of the Code, clause 81 of Article 2, part 3 of Article 10 of Federal Law No. 305 dated 07/02/2021 -FZ).

For which objects is it necessary to submit an application?

Question: Is a company required to submit an application for benefits for an object, the tax base of which is determined based on the average annual value of the property?

Recommendation: The application is required in relation to objects for which the tax base is determined based on the cadastral value (clause 8 of Article 382 of the Code).

For other preferential tax items, tax benefits, as before, are declared (indicated) in the tax return (clause 1 of Article 386 of the Code, Appendix No. 3 to the order of the Federal Tax Service of Russia dated August 14, 2019 No. SA-7-21/ [ email protected] ).

How to claim benefits for a company that will be liquidated in 2022

Question: During 2022, an organization entitled to tax benefits intends to liquidate. For the period from the beginning of 2022 until the liquidation of the organization, how can I claim tax benefits?

Recommendation: The declarative procedure for providing tax benefits has been introduced for the tax period of 2022 and subsequent tax periods in connection with the abolition from 2023 of filing tax returns for tax for objects for which the tax base is determined by cadastral value (clause 8 of Article 382, ​​clause 6 of Article 386 Code).

Considering that in the case under consideration, the tax period of 2022 has not been fully completed, tax benefits are declared in accordance with the rules for submitting a tax return applicable in 2022 (clause 3 of Article 55, clause 1 of Article 386 of the Code, order of the Federal Tax Service of Russia dated August 14, 2019 No. SA-7-21/ [email protected] ).

Benefits for paying tax advances

Question: Is it permissible to apply tax benefits when paying advance tax payments during the current tax period if an application for a benefit has not been submitted in this tax period?

Recommendation: Paying advance tax payments and submitting an application for a benefit are in no way connected with each other.

In addition, if a taxpayer entitled to a tax benefit has not submitted a tax benefit application or has not reported a waiver of the benefit, it is provided on the basis of information received in accordance with federal laws, starting from the tax period in which the right arose for a tax benefit (clause 8 of Article 382 of the Code).

At the same time, it should be understood that in accordance with paragraph 6 of Article 386 of the Tax Code of the Russian Federation, from 2023, in order to ensure the identification of arrears, organizations are sent messages about the tax amounts calculated by the Federal Tax Service.

The message is compiled on the basis of information available to the tax authority.

If on the date of drawing up the message the inspectorate does not have information about the benefit, the message will reflect the amount without it.

The organization has the right to submit explanations and (or) documents to the tax office, including an application for benefits.

Application deadlines

Question: How long does it take to submit a benefit application?

Recommendation: There is no deadline for submitting an application for a tax benefit under the Tax Code of the Russian Federation to the tax authority.

Which Federal Tax Service will consider the application?

Question: Which Federal Tax Service should I apply for benefits to?

Recommendation: The application for benefits is considered by the tax office at the location of the taxable object specified in the application for benefits.

An application for a benefit may be considered by another tax authority if the legislation and (or) organizational and administrative documents of the Federal Tax Service of Russia relates the consideration of an application for a benefit to the powers of that tax authority.

Notification of the result of consideration of an application for property tax relief

Question: Based on the results of consideration of the application for a benefit, the Federal Tax Service must send a notice of the provision of a tax benefit or a message of refusal to provide a tax benefit. In what form are these documents drawn up?

Recommendation:

The forms of these documents were approved by order of the Federal Tax Service of Russia dated 07/09/2021 No. ED-7-21/ [email protected]

For one application for a benefit, notifications of the provision of a tax benefit and notices of refusal to provide a tax benefit may be sent simultaneously.

This situation may arise if there are appropriate grounds, for example, in relation to different periods of validity of the declared tax benefit and (or) different objects of taxation.

For example, the application for a benefit indicates the period for granting a tax benefit from 01.01 to 31.12.2022, while for the period from 01.01 to 31.05 the validity of the tax benefit is confirmed (a notification about the provision of a tax benefit is sent for this period), and for the period from 01.06 to 31.12 the validity of the tax benefit benefits are not confirmed (for this period a message is sent about the refusal to provide a tax benefit).

Application deadline

Question: Is it possible to submit an application for the benefit in the first month of 2022, indicating the period of its use throughout 2022 and subsequent years?

Recommendation:

If the application for a benefit indicates a period for which the benefit is claimed has not yet occurred, in order to provide it, the tax office must have information confirming the company’s right to a tax benefit for the period specified in the application, since the notification of the provision of a tax benefit must indicate the grounds for its provision ( paragraph 3 of article 361.1, paragraph 8 of article 382 of the Code).

Otherwise, in relation to the undocumented period of validity of the tax benefit, a notice of refusal to provide the tax benefit will be sent.

Submitting an application through your personal account

Question: Is it allowed to submit an application for a benefit through the taxpayer’s personal account on the website of the Federal Tax Service of Russia?

Recommendation:

According to paragraph 1 of Article 11.2 of the Tax Code of the Russian Federation, the taxpayer’s personal account is used to exercise his rights only in cases provided for by the Code. The submission of applications for benefits by organizations through the taxpayer’s personal account is currently not provided for by the Code.

Results

Benefits for corporate property tax are established by the Tax Code and can also be introduced at the regional level.
The right to a benefit must be documented. Persons exempt from property tax include special regime residents, for whom, since 2015, the obligation to pay this tax on real estate for a certain purpose has been introduced with a tax base in the form of cadastral value. There are also benefits for property taxes paid by individuals. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.