The corporate property tax is regional and is regulated by the Tax Code and the adopted laws of the constituent entities of the Russian Federation. To fill out, a declaration form for this tax is accepted, established by regional legislation or approved by order No. SAE-3-21 / 224 of the Ministry of Taxes and Tax Collection of Russia dated March 23, 2004. The document on the results of the tax year is submitted to the tax office no later than March 30.
Instructions
Step 1
Fill in the title page of the property tax declaration in accordance with the Uniform Requirements for the Formation of Tax Returns established by Order No. BG-3-06 / 756 of the Ministry of Taxes and Tax Collection of Russia dated December 31, 2002. Enter data in all fields in accordance with the statutory documents of the enterprise. Filling out the declaration sheets is carried out in the reverse order, since the data in sections 3, 4 and 5 are used to form sections 1 and 2.
Step 2
Enter in section 5 information about the property of the organization, which is not taxed in accordance with Art. 381 of the Tax Code of the Russian Federation, and property that has benefits under regional legislation. Put a tick in line 010 above the type of property for which section 5 is to be filled in. Mark in line 020 the code of the benefit according to the Tax Benefit Classifier. Column 3 calculates the average annual value of property that is not taxed. Summarize the total on line 160. Indicate on line 170 the tax rate for this type of property, and on line 180 - the OKATO code.
Step 3
Specify in section 4 information on real estate that is included in the Unified Gas Supply System on the territory of the constituent entities and the sea of the Russian Federation. Data is entered for each type of property separately.
Step 4
Complete section 3 if the company is a foreign organization with a permanent establishment and owns property that is not related to the activities through these representations. This section also provides information on real estate that is taxed and owned by a foreign company.
Step 5
Start filling out Section 2 with the subsection on calculating the average annual property value in the tax period. In columns 3, reflect the data on the residual value of fixed assets as of the first day of each month in the reporting period. Highlight in column 4 the separate residual value of real estate. All lines of this section are filled in in accordance with the data specified in the previous sections of the property tax declaration.
Step 6
Fill in section 1 with the details when submitting the declaration. Indicate in each block of lines 010-040 the amounts to be paid to the budget according to the OKATO and KBK codes. The amount of tax indicated in line 030 is equal to the sum of lines 200 section 2, 090 section 3 and 220 section 4, from which the data in lines 230 section 2 and 250 section 4 are subtracted.
Step 7
If the received result is negative or equal to zero, then put a dash on line 030. Line 040 is filled out only when filling out the annual declaration. Calculate the difference between the tax for the year and the advance payments that were accrued during the tax period. If the result of the calculation is a negative number, then indicate it in line 040 without a minus sign. Otherwise, fill in a dash.
