Clause 25 Art. 381 Tax Code of the Russian Federation (2018-2019): questions and answers

Will Article 381 of the Tax Code of the Russian Federation help you save money?

The dream of any person engaged in commercial activities is to earn more without extra costs. There are not many ways to help companies, without violating established norms and rules, save themselves from unnecessary material expenses. This opportunity is provided, in particular, by Art. 381 Tax Code of the Russian Federation. From its contents it becomes clear when you can save on paying property taxes.

This is achievable only if the property (cars, machines, equipment) belongs to the company and is recognized in its accounting as depreciable property. So if the company uses only a rented office and transport, the provisions of Art. 381 of the Tax Code of the Russian Federation will not help you save money.

If you have property, it would be a good idea to check the list of organizations that are legally allowed not to pay taxes on it. What if you get lucky too?

Who is exempt from paying property tax, see here.

But unfortunately, most commercial firms are not included in this list and will not be able to be completely exempt from the tax. So, in the list of beneficiaries under Art. 381 of the Tax Code of the Russian Federation includes institutions of the penal system, religious organizations, public organizations of disabled people, etc.

This article does not apply to individuals.

Next, we will consider issues related to the specific application of clause 25 of Art. 381 of the Tax Code of the Russian Federation in 2017-2018.

According to this clause, movable property registered with a legal entity after 01/01/2013 is exempt from tax, with the exception of those received:

from a related party;
as a result of liquidation or reorganization.

From 01/01/2017, these exceptions do not apply to railway rolling stock manufactured after 01/01/2013.

From 2022, the application of clause 25 of Art. 381 of the Tax Code of the Russian Federation is influenced by the new art. introduced into the code in 2022. 381.1, transferring the right to decide on the application of tax exemption on movable property to the regions.

Read more about this change in the article “Tax on movable property of organizations from 2022”.

In this regard, if a decision on such an exemption had not been made in the region at the beginning of 2022, then movable property registered with the taxpayer after 01/01/2013 should be subject to property tax.

See, for example: “Abolition of the tax on movable property - Moscow is already doing this.”

And about how the property tax for legal entities has changed in recent years, read: “Latest changes in the Tax Code of the Russian Federation on property tax .

Article 381 of the Tax Code of the Russian Federation. Tax benefits (current version)

Exempt from taxation:

1) organizations and institutions of the penal system - in relation to property used to carry out the functions assigned to them;

2) religious organizations - in relation to property used by them to carry out religious activities;

3) all-Russian public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members disabled people and their legal representatives make up at least 80 percent - in relation to the property used by them to carry out their statutory activities;

organizations whose authorized capital consists entirely of contributions from the specified all-Russian public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, in relation to the property used by them for production and (or) sale of goods (except for excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation in agreement with all-Russian public organizations of disabled people), works and services (except for brokerage and other intermediary services );

institutions, the only owners of whose property are the specified all-Russian public organizations of disabled people - in relation to the property used by them to achieve educational, cultural, medical and recreational, physical education and sports, scientific, information and other purposes of social protection and rehabilitation of disabled people, as well as to provide legal and other assistance to disabled people, disabled children and their parents;

4) organizations whose main activity is the production of pharmaceutical products - in relation to property used by them for the production of veterinary immunobiological preparations intended to combat epidemics and epizootics;

5) became invalid on January 1, 2013. — Federal Law of November 29, 2012 N 202-FZ;

6) has become invalid. — Federal Law of November 11, 2003 N 139-FZ;

7) has become invalid. — Federal Law of November 11, 2003 N 139-FZ;

lost its power. — Federal Law of November 11, 2003 N 139-FZ;

9) - 10) are no longer in force on January 1, 2013. — Federal Law of November 29, 2012 N 202-FZ;

11) organizations - in relation to public federal highways and structures that are their integral technological part. The list of property related to the specified objects is approved by the Government of the Russian Federation;

12) became invalid on January 1, 2013. — Federal Law of November 29, 2012 N 202-FZ;

13) property of specialized prosthetic and orthopedic enterprises;

14) property of bar associations, law offices and legal consultations;

15) property of organizations that have been assigned the status of state research centers;

16) has become invalid. — Federal Law of November 11, 2003 N 139-FZ;

17) organizations, with the exception of organizations specified in paragraph 22 of this article - in relation to property recorded on the balance sheet of an organization - a resident of a special economic zone, created or acquired for the purpose of conducting activities in the territory of a special economic zone, used in the territory of a special economic zone in within the framework of the agreement on the creation of a special economic zone and located on the territory of this special economic zone, for ten years from the month following the month of registration of the specified property;

18) became invalid on January 1, 2013. — Federal Law of November 29, 2012 N 202-FZ;

19) organizations recognized as management companies in accordance with the Federal Law “On Innovation;

20) organizations that have received the status of participants in a project to carry out research, development and commercialization of their results in accordance with the Federal Law “On Innovation”. These organizations lose the right to tax exemption in the cases provided for in paragraph 2 of Article 145.1 of this Code (for organizations specified in this paragraph that are research corporate centers - paragraph 2.1 of Article 145.1 of this Code). To confirm the right to tax exemption, these organizations are required to submit to the tax authority at the place of registration documents confirming their status as project participants and provided for by the Federal Law “On Innovation,” as well as income (expense) accounting data;

21) organizations - in relation to newly commissioned facilities with high energy efficiency, in accordance with the list of such facilities established by the Government of the Russian Federation, or in relation to newly commissioned facilities with a high energy efficiency class, if in relation to such facilities in accordance with the legislation of the Russian Federation The Federation provides for the determination of their energy efficiency classes - within three years from the date of registration of the specified property;

22) shipbuilding organizations that have the status of a resident of an industrial-production special economic zone - in relation to property recorded on their balance sheet and used for the purpose of construction and repair of ships, within ten years from the date of registration of such organizations as a resident of the special economic zone, and also in relation to property created or acquired for the purpose of construction and repair of ships, within ten years from the date of registration of the specified property, but no more than during the period of existence of the industrial production special economic zone;

23) organizations recognized as management companies of special economic zones and accounting on the balance sheet as fixed assets real estate created for the purpose of implementing agreements on the creation of special economic zones, for ten years from the month following the month of registration of the specified property;

24) organizations - in relation to property (including property transferred under lease agreements) that simultaneously satisfies the following conditions during the tax period:

the property is located in the internal sea waters of the Russian Federation, in the territorial sea of the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation or in the Russian part (Russian sector) of the bottom of the Caspian Sea;

the property is used in carrying out activities to develop offshore hydrocarbon deposits, including geological study, exploration, and preparatory work.

If during the tax period the property is located both within the boundaries of the territories (water areas) specified in paragraph two of this paragraph and in other territories, the tax exemption is valid provided that the specified property satisfies the requirements of paragraphs one to three of this paragraph for at least 90 calendar days within one calendar year;

25) has become invalid. — Federal Law of August 3, 2018 N 302-FZ;

26) organization - in relation to property recorded on the balance sheet of an organization - a participant in a free economic zone, created or acquired for the purpose of fulfilling an agreement on the conditions of activity in a free economic zone and located on the territory of this free economic zone, for ten years from the month following the month of registration of the specified property. In the event of termination of the agreement on the conditions of activity in the free economic zone by a court decision, the amount of tax is subject to calculation and payment to the budget. The tax is calculated without taking into account the application of the tax benefit provided for in this paragraph for the entire period of implementation of the investment project in the free economic zone. The calculated amount of tax is payable upon the expiration of the reporting or tax period in which the agreement on the conditions of activity in the free economic zone was terminated, no later than the deadlines established for the payment of advance payments of tax for the reporting period or tax for the tax period;

27) organizations recognized by funds, management companies, subsidiaries of management companies in accordance with Federal Law of July 29, 2022 N 216-FZ “On innovative scientific and technological centers and on amendments to certain legislative acts of the Russian Federation”;

28) organizations that received the status of a project participant in accordance with Federal Law of July 29, 2022 N 216-FZ “On innovative scientific and technological centers and on amendments to certain legislative acts of the Russian Federation” - in relation to property recorded on their balance sheet and located on the territory of an innovative scientific and technological center, for ten years starting from the month following the month of registration of the specified property. Such organizations lose the right to exemption from taxation in the cases provided for in paragraph 2 of Article 145.1 of this Code. To confirm the right to tax exemption, such organizations are required to submit to the tax authority at the place of registration documents confirming their status as a project participant in accordance with Federal Law of July 29, 2022 N 216-FZ “On innovative scientific and technological centers and on the introduction of amendments to certain legislative acts of the Russian Federation" and provided for by the said Federal Law, as well as income (expense) accounting data.

What is movable property?

Before talking about the benefits hidden for a legal entity in Art. 381 of the Tax Code of the Russian Federation, let’s understand the term “movable property”, because it is precisely this that is the subject of the benefit.

In the ordinary understanding, we call movable objects that move in space - either themselves (for example, vehicles) or someone carries them (things, objects). However, for the norms of paragraph 25 of Art. 381 of the Tax Code of the Russian Federation, such a description will not be accurate.

An attempt to characterize movable items was made by officials of the Russian Ministry of Finance (letter dated February 25, 2013 No. 03-05-05-01/5322). They came to the conclusion that if things can be moved without damaging their condition and other objects from which they are removed will not be damaged, we can talk about movable property.

Read about the Federal Tax Service's approach to classifying objects into movable and immovable here.

The accuracy of the property tax amount depends on how correctly you differentiate your assets into movable and real estate.

For example, difficulties may arise when classifying water supply and sewerage systems located indoors. Essentially, these are pipelines and other structural elements that can be disassembled and moved to another location. But the Ministry of Finance thinks differently and does not recognize them as movable (letter dated 08/15/2013 No. 03-04-06/33238). Another example is cable lines. Judges and officials classify them as movable objects (clause 5 of the Government of the Russian Federation Resolution No. 68 dated February 11, 2005, letter of the Russian Ministry of Finance dated March 27, 2013 No. 03-05-05-01/9648).

Not everything is clear with regard to the air conditioning and alarm systems often used by most legal entities. If their structural elements are built into the walls of the room, this is real estate, but if they can be disassembled without causing damage to the building, these are movable objects (letter of the Ministry of Finance of Russia dated April 11, 2013 No. 03-05-05-01/11960).

Read more about the principles of property tax formation in the material “What is the procedure for calculating property tax for organizations?” .

See also: “The benefit for movable property during a chamberlain will be asked to be documented.”

Commentary on Article 381 of the Tax Code of the Russian Federation

In accordance with the provisions of the Tax Code of the Russian Federation, two types of tax benefits are established for the property tax of organizations: tax benefits provided at the federal level in the form of complete tax exemption; tax benefits established by the constituent entities of the Russian Federation, which are mainly provided for in legislative acts on the introduction of the tax into effect on the territory of the corresponding constituent entity of the Russian Federation.

Federal benefits for paying property tax for organizations are established by Art. 381 Tax Code of the Russian Federation.

First of all, it is worth mentioning what changes have occurred in the list of federal property tax benefits.

From January 1, 2006, benefits for the property tax of organizations are canceled (clause 3 of article 4 of the Federal Law of November 11, 2003 N 139-FZ):

- in relation to housing facilities and engineering infrastructure of the housing and communal services complex, the maintenance of which is fully or partially financed from the budgets of constituent entities of the Russian Federation or local budgets (clause 6 of Article 381 of the Tax Code of the Russian Federation);

- in relation to objects of the socio-cultural sphere used by them for the needs of culture and art, education, physical culture and sports, healthcare and social security (clause 7 of Article 381 of the Tax Code of the Russian Federation);

- for scientific organizations of the Russian Academy of Sciences, the Russian Academy of Medical Sciences, the Russian Academy of Agricultural Sciences, the Russian Academy of Education, the Russian Academy of Architecture and Construction Sciences, the Russian Academy of Arts (in relation to property used by them for the purposes of scientific (research) activities) ( clause 16 of article 381 of the Tax Code of the Russian Federation).

In addition, benefits have been established for residents of special economic zones. In connection with changes in the Federal Law “On Special Economic Zones in the Russian Federation”, a tax benefit on the property of organizations has been established for residents of a special economic zone. These organizations are exempt from paying property tax in respect of property recorded on the organization’s balance sheet for 5 years from the date of registration of the property (clause 17 of Article 381 of the Tax Code of the Russian Federation).

According to the wording of the Tax Code of the Russian Federation, an organization that is a SEZ resident can use this benefit not only in relation to property that was acquired after receiving the status of a SEZ resident, but also for all property that it has on its balance sheet, subject to the condition that it has passed from the moment the property was accepted for registration. no more than 5 years.

Another new benefit for corporate property tax is provided for in clause 18 of Art. 381 of the Tax Code of the Russian Federation - organizations are exempt from property tax in relation to ships registered in the Russian International Register of Ships.

When applying this benefit, shipowners need to consider the following. Federal Law No. 168-FZ of December 20, 2005, which amended the Tax Code of the Russian Federation, was published in the Parliamentary Gazette and Rossiyskaya Gazeta on December 23, 2005. According to paragraph 2 of Art. 4 of this Law, the changes introduced by it to the Tax Code of the Russian Federation come into force on January 1, 2006, but not earlier than after one month from the date of their official publication. Thus, these changes cannot be applied before January 23, 2006.

At the same time, the general rules for the entry into force of acts of legislation on taxes and fees are contained in Art. 5 Tax Code of the Russian Federation. According to paragraph 1 of Art. 5 of the Tax Code of the Russian Federation, acts of tax legislation come into force no earlier than one month from the date of their official publication and no earlier than the 1st day of the next tax period for the corresponding tax. That is, changes made to the Tax Code of the Russian Federation by Federal Law N 168-FZ can come into force only after January 23, 2006 and with the beginning of a new tax period for each specific tax.

In relation to the property tax of organizations, the tax period is established as a calendar year (Clause 1, Article 379 of the Tax Code of the Russian Federation). Therefore, the new property tax benefit can be used by organizations only from January 1, 2007.

It should be especially noted that these changes do not have retroactive effect and cannot be applied from January 1, 2006. According to paragraph 4 of Art. 5 of the Tax Code of the Russian Federation, acts of legislation on taxes and fees that cancel taxes and (or) fees, reduce the rate of taxes (fees), eliminate the obligations of taxpayers, payers of fees, tax agents, their representatives or otherwise improve their position, may have retroactive effect, but only if they explicitly provide for this. However, paragraph 2 of Art. 4 of Federal Law N 168-FZ, which talks about the entry into force of changes to the Tax Code of the Russian Federation, does not contain any provisions giving these changes retroactive effect. The Law does not say that the new provisions apply to legal relations from January 1, 2006. Therefore, the new rules do not have retroactive effect and come into force in the manner specified above.

As for previously existing benefits, organizations and institutions of the penal system of the Ministry of Justice of the Russian Federation are completely exempt from paying tax. This benefit applies only to those types of property owned by these bodies that are used to carry out the functions assigned to these bodies.

Religious organizations are exempt from taxation. In this case, all property used for religious activities is subject to tax exemption. A religious organization is a voluntary association of citizens permanently residing in the territory of the Russian Federation and united for the joint professing and dissemination of faith, provided that this association is registered in the manner prescribed by law as a legal entity. Religious organizations may own land, buildings, structures, and other property. Any property used by these organizations to carry out religious activities is exempt from taxation.

All-Russian organizations of disabled people are exempt from taxation on property owned by them. All-Russian organizations of disabled people can own any property, including business partnerships and societies. Disabled people's societies are exempt from taxation on the property (including business partnerships and societies) that they use to carry out the types of activities specified in the charter of such organizations (statutory activities). Enterprises whose authorized capital consists entirely of contributions from all-Russian public organizations of disabled people are exempt from paying property tax. A prerequisite for the exemption of such organizations from paying tax is the following: the number of disabled employees of such enterprises is at least 50 percent of the total number of employees of these enterprises, and the share of disabled people working in the organization in the wage fund of this organization is at least 25 percent.

Organizations whose main activity is the production of pharmaceutical products are exempt from taxation on the property that they use for the production of veterinary immunobiological drugs intended to combat epidemics and epizootics.

Tax is not paid on property owned by enterprises in cases where the said property is classified as federal historical and cultural monuments in accordance with the procedure established by law. In accordance with the law, monuments and places of interest are recognized as monuments of history and culture. Monuments are considered to be individual buildings, buildings, structures with historically established territories (memorial apartments, mausoleums, etc.). Cultural and natural landscapes, creations of man or nature, associated with the history of the formation of peoples and ethnic communities, are considered noteworthy places. In order for a particular object to be recognized as a historical or cultural monument, it must be included in the Unified State Register of Cultural Heritage Objects. The decision to include an object in the specified register is made by the Government of the Russian Federation or the authorized state body of the corresponding subject of the Russian Federation.

Organizations are exempt from paying taxes on the following types of property owned, economically managed or operationally managed: nuclear installations used for scientific purposes, storage facilities for nuclear materials and radioactive substances, radioactive waste storage facilities, icebreakers, ships with nuclear power plants, nuclear power plants -technological services, public railways, public federal highways, main pipelines, energy transmission lines, spaceships, as well as technological structures that are an integral part of these objects.

State scientific centers, which include state scientific research, scientific and technical (engineering), scientific testing, scientific and production centers, are exempt from paying property tax. It should be added that state research centers are completely exempt from paying property taxes.

As mentioned above, additional tax benefits for corporate property tax may be provided for in regional legislation. Laws on property tax of organizations are adopted by the representative bodies of the constituent entities of the Federation and only after that are put into effect on the territory of the corresponding constituent entity of the Federation. The same laws also contain provisions on tax benefits for property taxes for individuals.

How does interdependence interfere with benefit?

Clause 25 Art. 381 of the Tax Code of the Russian Federation indicates that if a company bought a movable object from a related party, then its value must be taken into account when calculating property tax. Art. is dedicated to interdependent persons. 105.1 of the Tax Code of the Russian Federation, from clause 1 of which it becomes clear that their main feature is the ability to influence the conditions and (or) results of transactions between them.

The list of such persons is given in paragraph 2 of Art. 105.1 Tax Code of the Russian Federation. It is very important to scrupulously evaluate the party transferring the objects, because this directly determines whether it will be possible to take advantage of the tax break under clause 25 of Art. 381 Tax Code of the Russian Federation. Thus, the participation of Russia and its constituent entities, as well as municipalities in Russian companies does not mean that these companies are interdependent (Letter of the Ministry of Finance dated May 28, 2015 No. 03-05-05-01/30848). The main thing is whether the parties were such at the time of transfer of movable objects.

Read more about the taxation of property received from interdependent persons in the articles:

"When Interdependence Matters for Property Tax";
“The property moves to the interdependent company and back - the right to the benefit is lost”.

Does movable property of the 1st and 2nd groups suffer from the interdependence of persons?

The answer to this question is obvious. In sub. 8 clause 4 art. 374 of the Tax Code of the Russian Federation establishes that property of the 1st and 2nd depreciation groups is not taken into account when calculating property tax. The Ministry of Finance does not argue with this (letters dated January 16, 2015 No. 03-05-05-01/676, dated April 6, 2015 No. 03-05-05-01/19071, dated March 27, 2015 No. 03-05-04-01 /17031). The interdependence of persons in this case does not matter.

IMPORTANT! In order to legally save money by applying subclause. 8 clause 4 art. 374 of the Tax Code of the Russian Federation, it is necessary to correctly classify property as a depreciation group in accordance with the Classification of fixed assets approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1.

Read more about the nuances of calculating tax on movable property in the material “Taxation of movable property: changes in 2017, 2018” .

What codes should be indicated in 2022 for a taxpayer applying for a benefit under clause 25 of Art. 381 of the Tax Code of the Russian Federation?

To answer this question, let us turn to the explanations of the controllers. In their letters, they advise writing code 2012000 in line 130 of section 2 of the advance calculation for property tax. After a fraction after this code, you need to enter the number, paragraph and subparagraph of the article of the law of the subject of the Russian Federation, in accordance with which the benefit is provided (letters of the Federal Tax Service dated May 24, 2018 No. BS-4-21/9062, dated 03/14/2018 No. BS-4-21/ [email protected] ).

We talked in more detail about how to correctly fill out reports on movable property here, and here you will find an example of filling out a preferential line.

IMPORTANT! In 2022, the form and format for submitting an electronic tax return and calculating advance payments for property tax, approved. by order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/ [email protected] And with reporting for the 1st quarter of 2022, new reporting forms are being introduced.

For information on how to correctly fill out a property tax return, read the article “Nuances of filling out a property tax return .

P 25 Article 381 of the Tax Code of the Russian Federation, new edition, tax benefit code

OS.
All other property contained on the balance sheet of a legal entity is subject to calculation and accrual of tax from 2016, with the exception of property registered after January 1, 2013. Exceptions Tax benefits are not provided for those types of property that do not fall under the first two depreciation groups

Their value is taken into account when calculating the total average annual value of the enterprise’s property for the period 2016 and 2022

. Exceptions include the following types of property:

property that has not been fully depreciated, classified as fixed assets of the organization and recorded on the balance sheet until January 2013,
property items recorded as fixed assets of the company, not fully depreciated, received on the balance sheet of a legal entity in the period 2013-2014.

Tax incentive codes for property tax – 2010257

Attention

Based on regional benefits, the following codes are used to declare tax breaks:

Code 2012000 for all types of benefits, with the exception of reductions in tax rates or amounts.
Code 2012400 in the form of a rate reduction.
Code 2012500 on tax reduction form.

Some tax benefits do not have separate assigned codes. If an organization has the right to a tax reduction or exemption without an established coding, it is necessary to apply 2010257.

We recommend that you read the instructions for filling out the declaration. Additional regional benefits in the cities of Moscow and St. Petersburg The table below shows benefits for Moscow and St. Petersburg.

Benefit 2010257 for corporate property tax

Residential property of enterprises that are not taken into account as fixed assets 1% when calculating the value according to cadastral valuation. According to the legislation of the city of St. Petersburg, an exemption from property taxation is provided for:

Organizations engaged in the production of devices for disabled people.
Institutions of power and management.
Housing cooperatives, residential complexes, homeowners' associations, consolidated property of apartment buildings and companies financed from the budget.
Buildings intended for religious needs.
Gardening partnerships.
Enterprises operating in the fields of science according to the list, the socio-cultural sphere, emergency rescue work and others.

As part of the declaration, documents are submitted confirming the benefit, if the right is not an unconditional norm, arising from the scope of the enterprise’s activities.

2010257 property tax benefit

Until January 2015, movable property accepted as fixed assets on January 1, 2013 is not recognized as an object of taxation for property tax (subclause 8 of clause 4 of Article 374 of the Tax Code of the Russian Federation). The exception is the OS obtained as a result of:

liquidation of a company or reorganization of a legal entity;
acquisition, transfer of property between related parties, except for trains produced after January 1, 2013 from 2017.

The application of the benefit (clause 25 of Article 381 of the Tax Code of the Russian Federation) from 2022 depends on the decision to apply the benefit in the region, in accordance with Article 381.1 of the Tax Code of the Russian Federation. The tax benefit code for corporate property tax – 2010257 is shown in Section 2 on line 160 of the tax calculation for advance payments.

Features of using code 2010257 when paying property tax

Additionally, property facilities of government bodies, cultural monuments and other enterprises of regional significance are given preferential treatment.

Additional opportunities provided to enterprises by regions Regional laws provide benefits to support certain types of activities and reduce the burden on key enterprises.

The benefits mainly include the following preferences:

Enterprises financed by public funds.
Institutions of power and management.
Organizations conducting socially significant activities - medical, educational, sports.
Enterprises containing objects of special significance.

Additional opportunities are provided to organizations that employ the labor of disabled people participating in investment projects.

Benefits for corporate property tax

Info

The first part indicates the codes of tax benefits for property tax, which the taxpayer selects from Appendix 6 to the Procedure for filling out the relevant document (declaration or tax calculation). Most of the codes are tied to certain articles of the Tax Code of the Russian Federation, which give the right to benefits.

But there are also codes that reflect regional benefits. For them, the 2nd part of the code line is used, which reflects the details of the norm of the regional law that gives the right to the benefit

.
However, not all benefits presented in the Tax Code of the Russian Federation have established codes
.

The Federal Tax Service proposes to use property tax code 2010257 in such cases, which is used for fixed assets - movable property items registered on 01/01/2013.

Exceptions for the application of tax benefit 2010257 for property tax are specified in paragraph.

Source: https://tinyton.ru/p-25-st-381-nk-rf-novoj-redaktsii-kod-nalogovoj-lgoty

Can a JSC take advantage of the benefit under clause 25 of Art. 381 of the Tax Code of the Russian Federation after re-registration?

Clause 25 Art. 381 of the Tax Code of the Russian Federation not only gives tax relief to organizations, but also limits them in its application. For example, the benefit is not given if the property came to the taxpayer after the reorganization or liquidation of the legal entity.

The question rightfully arises: if, as required by law, an organization is obliged to transform from an OJSC into a public JSC, is it possible to continue to apply the relaxation under clause 25 of Art. 381 of the Tax Code of the Russian Federation?

IMPORTANT! In accordance with Art. 66.3 of the Civil Code of the Russian Federation, in order for a JSC to acquire public status, it must either include in its charter and corporate name an indication that it is such, or publicly place securities.

The position of the officials will please you.
The letter of the Ministry of Finance dated 02/09/2015 No. 03-05-05-01/5111 states that the fact of bringing the constituent documents and name of a company created before the entry into force of the law dated 05/05/2014 No. 99-FZ is not a reorganization (liquidation) of legal entities “On amendments to Chapter 4 of Part 1 of the Civil Code of the Russian Federation and on the recognition as invalid of certain provisions of legislative acts of the Russian Federation”, in accordance with the norms of Chapter 4 of the Civil Code of the Russian Federation. Therefore, there is no reason to refuse the benefit. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

P 25 Article 381 Tax Code of the Russian Federation property tax

Exempt from taxation:

1) organizations and institutions of the penal system - in relation to property used to carry out the functions assigned to them;

2) religious organizations - in relation to property used by them to carry out religious activities;

organizations whose authorized capital consists entirely of contributions from the specified all-Russian public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, in relation to the property used by them for production and (or) sale of goods (except for excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation in agreement with all-Russian public organizations of disabled people), works and services (except for brokerage and other intermediary services );

5) expired on January 1, 2013

9) - 10) are no longer valid from January 1, 2013

Didn't find the answer to your question? Find out how to solve your particular problem - call right now: +7 (499) 938 42 63 (Moscow) (Other regions) It's fast and free!

11) organizations - in relation to public federal highways and structures that are their integral technological part. The list of property related to the specified objects is approved by the Government of the Russian Federation;

12) no longer in force on January 1, 2013

13) property of specialized prosthetic and orthopedic enterprises;

14) property of bar associations, law offices and legal consultations;

15) property of organizations that have been assigned the status of state research centers;

16) expired

18) no longer in force on January 1, 2013

19) organizations recognized as management companies in accordance with the Federal Law “On Innovation;

20) organizations that have received the status of participants in a project to carry out research, development and commercialization of their results in accordance with the Federal Law “On Innovation”. These organizations lose the right to exemption from taxation in the cases provided for in paragraph 2 of Article 145.

1 of this Code.

To confirm the right to tax exemption, these organizations are required to submit to the tax authority at the place of registration documents confirming their status as project participants and provided for by the Federal Law “On Innovation,” as well as income (expense) accounting data;

23) organizations recognized as management companies of special economic zones and accounting on the balance sheet as fixed assets real estate created for the purpose of implementing agreements on the creation of special economic zones, for ten years from the month following the month of registration of the specified property;

24) organizations - in relation to property (including property transferred under lease agreements) that simultaneously satisfies the following conditions during the tax period:

the property is used in carrying out activities to develop offshore hydrocarbon deposits, including geological study, exploration, and preparatory work.

25) organizations - in relation to movable property registered as fixed assets from January 1, 2013, with the exception of the following movable property items registered as a result of:

reorganization or liquidation of legal entities;

transfer, including acquisition, of property between persons recognized as interdependent in accordance with the provisions of paragraph 2 of Article 105.1 of this Code;

26) organization - in relation to property recorded on the balance sheet of an organization - a participant in a free economic zone, created or acquired for the purpose of conducting activities in the territory of a free economic zone and located on the territory of this free economic zone, for ten years from the month following the month of adoption to register the said property.

Article 381 of the Tax Code of the Russian Federation Tax benefits

Article 381. Tax benefits

Exempt from taxation:

1) organizations and institutions of the penal system - in relation to property used to carry out the functions assigned to them;

2) religious organizations - in relation to property used by them to carry out religious activities;

organizations whose authorized capital consists entirely of contributions from the specified all-Russian public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, in relation to the property used by them for production and (or) sale of goods (except for excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation in agreement with all-Russian public organizations of disabled people), works and services (except for brokerage and other intermediary services );

Source: https://pravootveta.ru/p-25-st-381-nk-rf-nalog-na-imushhestvo/