Explanation of the Ministry of Finance on property tax. Clarifications on property tax
29.08.19
The debt on fees for land, real estate and cars has grown to almost 195 billion rubles. 91521.08.19
Letter of the Federal Tax Service of Russia dated August 12, 2019 N SD-4-21/15951@ 49513.08.19
Correct qualification of fixed assets as movable and immovable property is important for tax purposes. Taxpayers cannot ignore the conclusions of the Judicial Collegium for Economic Disputes of the Supreme Court, formulated in the Determination of July 12, 2019 No. 307-ES19-5241, A05-879/2018. 2 42512.08.19
Determination results cadastral value approved by an act of a constituent entity of the Russian Federation. Data on cadastral value are entered into the Unified state register real estate (USRN). Taxpayers are concerned with the question from what date the results of determining the cadastral value are subject to application for the purposes of calculating property tax for organizations, land tax and property tax for individuals: the date of drawing up the act, the date of actual entry of data into the Unified State Register of Real Estate, or the date of commencement of application of the cadastral value (the effective date of the act in force). The answer to the above question was given by the Supreme Court, which refused to recognize the taxpayer’s letter from the Ministry of Finance, which contained the department’s principled position on the identified problem, as invalid. 2 31026.07.19
The introduced bill, as conceived by the authors, should concern “business” real estate owned by companies or individual entrepreneurs on the simplified tax system, UTII or PSN. 71026.07.19
Letter of the Federal Tax Service dated July 2, 2019 No. SD-4-3/12868@ “On the submission of tax returns and payment of taxes” 94825.07.19
A notice filed in 2020 will apply to the 2019 return. 30024.07.19
Letter of the Federal Tax Service of Russia dated July 12, 2019 N BS-4-21/13701@
"On the form of notification on the procedure for submitting a tax return for the property tax of organizations and on the cancellation of certain provisions of the letter of the Federal Tax Service of Russia dated November 21, 2018 N BS-4-21/22551@" 51015.07.19
This applies to firms that own several properties scattered throughout the region, but only taxed at the average annual cost. 51411.07.19
The Ministry of Finance clarified: on the date of entry into force of the inspection decision. 50910.07.19
Letter of the Ministry of Finance of Russia dated June 18, 2019 N 03-03-06/1/44236 30708.07.19
Self-activity is pointless here. This must be demanded from the court or commission, reducing the “cadastre” to the “market,” the courts advise. 84605.07.19
Letter of the Federal Tax Service dated June 25, 2019 No. BS-4-21/12286@ 79304.07.19
In one of our publications, “Limited” liability of individual entrepreneurs: civil, administrative and criminal, we compared the pros and cons of conducting operating activities on behalf of an individual entrepreneur. What happens when assets belong to several business owners registered in this status? 1 05903.07.19
Financial organizations do not pay tax on property received under pledge agreements and subject to sale. The regions are complaining about falling budget revenues and are proposing to oblige banks to pay taxes. The government supported the initiative. 24327.06.19
Letter of the Federal Tax Service of Russia dated June 21, 2019 N BS-4-21/12067@ "On amendments to the Methodological Recommendations sent by letter of the Federal Tax Service of Russia dated January 10, 2018 N BS-4-21/147@" 55921.06.19
Letter of the Ministry of Finance No. BS-4-21/9652 dated May 22, 2019 1 10620.06.19
Letter of the Federal Tax Service of Russia dated 06/10/2019 N BS-4-21/11153@ "On the establishment of reporting periods and deadlines for payment of property tax of organizations and land tax by taxpayer organizations" (together with Letter of the Ministry of Finance of Russia dated 06/06/2019 N 03-05- 04-02/41504) 57018.06.19
This is possible if the characteristics of the “cadastral” object have changed, but is not yet possible if an error has been corrected or a “market” has been established. 39718.06.19
Letter of the Federal Tax Service of Russia dated May 29, 2019 N BS-4-21/10389@ "On the use, when calculating advance payments for property tax of organizations, of the cadastral value of the taxable object, changed on the grounds specified in paragraph 15 of Article 378.2 of the Tax Code Russian Federation" 45004.06.19
The Federal Tax Service has given instructions regarding the indication of OKTMO codes in declarations and calculations for property tax of organizations. The specified tax reporting is completed in relation to the tax that must be paid to the budget according to the corresponding code(s) of the municipality. In this case, the tax amounts are indicated, the OKTMO codes of which correspond to the territories subordinate to the tax authority to which the reports are submitted. Previously, the Federal Tax Service reported... 34104.06.19
Letter of the Federal Tax Service of Russia dated May 24, 2019 N BS-4-21/9840@ "On specifying OKTMO codes in tax reporting forms for corporate property tax" 82203.06.19
Letter of the Federal Tax Service of Russia dated May 16, 2019 N BS-4-21/9108 73130.05.19
On April 15, 2019, Federal Law No. 63-FZ dated April 15, 2019 came into force, with the exception of provisions for which other entry into force dates are established. Let's talk about the changes that have been made to the procedure for calculating and paying, as well as reporting on property taxes for taxpayer organizations. 2 27320.05.19
The Ministry of Finance recalled that in accordance with PBU 6/01, capital investments in leased facilities before their disposal are taken into account as part of fixed assets. Inseparable room improvements shopping center, taken into account by the tenant as fixed assets, are subject to corporate property tax by virtue of paragraph 1 of Article 374 of the Tax Code (as real estate on the balance sheet) until their disposal from the tenant’s fixed assets. The tax must be calculated based on the average annual cost, in... 50920.05.19
Letter of the Ministry of Finance dated April 11, 2019 N 03-05-05-01/25734 81614.05.19
The review was prepared by tax consultant, candidate of legal sciences Yuzvak M.V. 1 87429.04.19
A number of changes have been made to the rules for calculating and paying property tax since 2019. Let's consider these changes and fill out the advance payment for property tax in 1C. 2 36726.04.19
Letter of the Federal Tax Service of Russia dated 04/19/2019 N BS-4-21/7479@ "On amendments to the letters of the Federal Tax Service of Russia in connection with the entry into force of Federal Law dated 04/15/2019 N 63-FZ" 1 14325.04.19
The Federal Tax Service spoke about the future procedure for submitting a unified declaration for the region and reminded about the cancellation of the calculation. 1 39922.04.19
Letter of the Federal Tax Service of Russia dated April 15, 2019 N BS-4-21/7045@ "On the Ruling of the Supreme Court of the Russian Federation dated March 4, 2019 N 308-KG18-11168 in case N A53-1315/2017" 72317.04.19
Federal Law of April 15, 2019 N 63-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation and Article 9 of the Federal Law "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation on Taxes and Fees" 2 06808.04.19
The taxpayer erroneously paid personal income tax as a property tax. The courts approved the refusal to offset this amount beyond the three-year period, despite the reconciliation acts and the provisions of the Civil Code on interrupting the period by recognizing the debt. 69603.04.19
Letter of the Federal Tax Service of Russia dated February 26, 2019 N BS-4-21/3364 1 33901.04.19
After the forensic audit, the taxpayer believed in his mistake and paid additional property taxes for the years not covered by the audit. This led to an overpayment of income tax, which the tax authorities did not recognize due to timing. The courts ordered the overpayment to be returned. 1 21029.03.19
Letter of the Federal Tax Service of Russia dated March 25, 2019 N BS-4-21/5348@ "On the calculation of property tax for individuals in the event of transformation municipalities" 83127.03.19
Letter of the Federal Tax Service of Russia dated March 15, 2019 N BS-4-21/4632 85727.03.19
Letter of the Federal Tax Service of Russia dated March 19, 2019 N BS-4-21/4838@ "On the procedure for filling out a tax return for the property tax of organizations" 60626.03.19
The text of the bill appeared in the form in which it would later become law. Among the additions are VAT deductions for the export of services, clarification of the period of exemption of stolen vehicles from transport tax, and much more. 2 78021.03.19
Letter of the Ministry of Finance dated February 19, 2019 N 03-05-05-01/10400 1 72018.03.19
Letter of the Federal Tax Service dated 03/05/2019 N BS-4-21/3950@ "On the procedure for filling out tax reporting forms for the property tax of organizations (tax incentive codes 2010337 and 2010338)" 68015.03.19
Letter of the Federal Tax Service of Russia dated 03/01/2019 N BS-4-21/3728@ "On sending a letter from the Ministry of Finance of Russia on the procedure for applying the provisions of paragraph 21 of Article 381 of the Tax Code of the Russian Federation" 49411.03.19
Letter of the Federal Tax Service of Russia dated February 26, 2019 N BS-4-21/3377@ "On the grounds for stopping the calculation of property tax for individuals in the event of demolition of a taxable object" 48401.03.19
Section 2.1 of the property tax declaration is filled out by organizations in relation to objects taxed at the average annual value, the Federal Tax Service recalled. The amount of tax in respect of them is calculated in section 2 of the declaration. Line 040 “OKOF Code” of section 2.1 of the declaration has 12 digits and corresponds to the code structure adopted in OKOF OK 013-2014 (SNA 2008) – ХХХ.ХХ.ХХ.ХХ.ХХХ. At the same time, the values of text, numeric, code indicators of the declaration field... 1 39201.03.19
Letter of the Federal Tax Service dated February 12, 2019 N BS-4-21/2388@ "On the procedure for filling out tax reporting forms for corporate property tax" 1 00128.02.19
Letter of the Federal Tax Service of Russia dated 02/19/2019 N BS-4-21/2825@ "On the execution of the Resolution of the Constitutional Court of the Russian Federation dated 02/15/2019 N 10-P in the case of verifying the constitutionality of Article 402 of the Tax Code of the Russian Federation" 1 30427.02.19
If the building is included in the regional cadastral list, then the property tax of organizations must be calculated at the cadastral value. However, it happens that this is not defined for some objects. For a situation where this happened to an object from the list, the Tax Code does not establish special rules. The Ministry of Finance indicated that if the regional law on the “cadastral” tax is adopted, then the transition to calculation for the objects it concerns is impossible... 73412.02.19
Commentary to the Letter of the Ministry of Finance of Russia dated December 27, 2018 No. 03-03-06/1/95703. 1 48330.01.19
The tenant of the property was not bothered by the lack of a heating system, nor by the fact that construction was underway in the neighboring wing. Since the object, which was not put on the balance sheet, was generating profit, property tax was additionally assessed. 43830.01.19
The Ministry of Finance clarified: the type of the source object matters. If real estate is “improved,” then capital investments are taxed; if it is movable property, then not. 1 82628.01.19
In the process of carrying out practical consulting activities in the framework of taxation issues, questions of the relationship between the concepts of “tax benefit” and “differentiated rate” became frequent, the difference between which acquired legal enforcement significance, consisting in the fact that a tax benefit is subject to application exclusively at the request of the taxpayer and the legality of applying the tax benefits can be checked by the tax authority on the basis of clause 6 of Art. 88 of the Tax Code of the Russian Federation, while a differentiated tax rate, although it often improves the situation of certain categories of taxpayers, however, by its nature is not a benefit and is obligatory for use by both taxpayers and tax authorities, which do not have the right to verify the legality of applying a differentiated rate in in accordance with paragraph 6 of Art. 88 Tax Code of the Russian Federation. 2 33218.01.19
What objects are classified as real and movable property for the purpose of calculating property tax? To calculate property tax, where should objects such as parking spaces, small architectural forms, gas pipelines, heating networks, lawn coverings, sidewalks, eco-turf be classified as movable or immovable property? 3 79915.01.19
Order of the Federal Tax Service of Russia dated October 4, 2018 No. ММВ-7-21/575@ actually approved new forms of tax declaration and tax calculation for advance payment of corporate property tax. We’ll talk about these innovations, the procedure for their entry into force, as well as the submission of a single declaration. 9 13810.01.19
The Federal Tax Service announced changes regarding corporate property tax from January 1, 2019. Movable property is excluded from taxation objects. The tax will need to be paid only in relation to real estate recorded on the balance sheet as fixed assets. Subjects of the Russian Federation will be able to raise the rate for main pipelines, energy transmission lines and their parts to 2.2%. The “cadastral” tax, which was already in effect in 70 regions, will cover more... 1 54321.12.18
The Ministry of Finance agrees with the Supreme Council: the benefit is provided only if the energy efficiency class for the facility is mandatory. 58220.12.18
Approaching New Year– and with it, it’s time for changes in legislation. Let's consider those coming into force in 2019, as well as the latest innovations of the outgoing year. 8 52714.12.18
The deputies propose to eliminate the bacchanalia that has arisen regarding the issue of submitting a single declaration for several objects scattered across one subject of the Russian Federation. 1 15613.12.18
During 2018, changes were made to the procedure for calculating and paying property tax, in particular regarding the application of benefits for it. In this regard, as expected, officials amended the Order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/271@, which approved the current forms of advance payment of property tax (hereinafter referred to as the calculation), submission of a declaration on property tax (hereinafter referred to as the declaration), the procedure for filling out the calculation and the procedure for filling out the declaration. The corresponding Order of the Federal Tax Service of Russia dated October 4, 2018 No. ММВ-7-21/575@ was adopted. It will be necessary to report taking into account these amendments for the first time when submitting calculations for the first quarter of 2019. That is, the declaration for 2018 must be submitted in the current form. 3 60212.12.18
Many legal battles arise regarding the accounting of transactions related to the disaggregation (fragmentation) of fixed assets. Arbitration disputes ultimately boiled down to the unlawful recognition of expenses in the form of depreciation on “fragmented” objects. Now senior judges have spoken out regarding the application of property tax benefits for such objects (Determination of the Supreme Court of the Russian Federation dated September 24, 2018 No. 307-KG18-14515). 1 12210.12.18
Recently, a new form of declaration for the property tax of organizations, as well as calculations for advances, has appeared, and now the control ratios for them are ready (letter of the Federal Tax Service dated December 5, 2018 N BS-4-21/23605@). Let us remind you that in new form the possibility of calculating tax on movable property was excluded, and other changes were made. ... 82105.12.18
The Federal Tax Service indicated that the formation of a regional “cadastral” list, as well as the procedure for its application, making changes due to technical errors and in other cases is within the competence of regional authorities. Objects included in the list at the beginning of the corresponding year are subject to taxation based on the cadastral value. For objects not included in the list, the tax base for corporate property tax is determined... 59405.12.18
The Federal Tax Service has summarized its clarifications regarding the unified regional tax reporting for corporate property tax (letter dated November 27, 2018 No. BS-4-21/22937@). In connection with changes in the Tax Code (since the new year, the ability to report at your location and according to “isolations” has been cancelled), as well as amendments to the order on the said reporting (coordination with the Federal Tax Service for the submission of a unified declaration for the region and a unified calculation has been cancelled), the Federal Tax Service has already ... 74104.12.18
Based on the director’s order and permission to commission, a physical culture and health complex (FRC) worth almost 57 million rubles and a useful life of 11 years was put into operation in 2014. The company included the sports and recreation center building in the sixth depreciation group, as a cultural and recreational building. Then the company connected the water supply, completed the design of the FOC, laid and installed a system of wires, cables, ventilation and took them into account... 51215.11.18
Commentary to the Ruling of the RF Armed Forces dated September 20, 2018 No. 305-KG18-9064. 1 65712.11.18
Legislators have made quite a lot of confusion for taxpayers about how to pay property taxes on movable property. Either it is not taxed, or it is taxed, but taking into account the peculiarities in the relevant region... With the change in the procedure for calculating the tax, the procedure for filling out documents also changes - taxpayers need to fill out calculations for advance payments and declarations for this tax. Taking into account changes in the procedure for paying tax on movable property, three periods can be distinguished. Advance calculations and declarations for it are filled out differently in each of them, but must be interrelated. 2 14119.10.18
Business entities (both legal entities and individuals) pay property tax. Although the rules for its payment differ significantly for them, the general thing is that this tax is not paid under special regimes. However, the Tax Code of the Russian Federation does not explain how this benefit can be realized by an individual entrepreneur. 13 10716.10.18
From the moment it became known that agricultural producers, despite the use of a special regime in the form of payment of the Unified Agricultural Tax, which seemed to guarantee preferential taxation, would have to pay property tax, we are closely following this topic and informing our readers about how to pay correctly this tax. On the one hand, this benefit has been partially preserved, but has been specified and the scope of its application has been narrowed. On the other hand, the provisions on this benefit, in our opinion, are not spelled out clearly enough and leave room for their ambiguous interpretation. This is confirmed by the “throwing” of officials in their explanations regarding the application of this benefit. 2 39005.09.18
Taxpayers are already accustomed to the fact that tax legislation undergoes large-scale changes on New Year's Eve, and every year. In 2018, a package of laws regulating the calculation and payment of taxes was adopted in mid-summer. Read about what the insurance premium rate will be, what a single tax payment is, how the procedure for calculating property tax for organizations and individuals and land tax will change, as well as for whom the state duty will be zeroed. 4 43903.09.18
In 2018, the Ministry of Finance of the Russian Federation proposed to abolish the tax on movable property. Taxation of movable property is regulated by clause 25 of Art. 381 Tax Code of the Russian Federation. It is planned that taxes will not have to be paid on property acquired after 2012. 1 10 44016.08.18
Fragment of the Commentary on the practice of the Supreme Court of the Russian Federation on tax disputes for 2017. 3 04101.08.18
Personal property tax and property tax legal entities in relation to office and retail real estate, it is currently calculated at the cadastral value. Previously, such tax was calculated based on the inventory value of real estate and book value, respectively. Now the cadastral value is as close as possible to the market price. But there are cases when it exceeds the market value: due to unaccounted for individual characteristics of the property, errors in calculation, due to a drop in the market value of the property. 18 38930.05.18
The organization is currently purchasing a trailer for its existing passenger car for 180 thousand rubles. The organization is registered in the Moscow region, and the trailer will be registered with the traffic police there. Does the organization need to pay transport tax and property tax for the trailer and file the corresponding tax returns? 6 04824.04.18
Taxpayers of the Republic of Crimea and Sevastopol from 01/01/2018, like taxpayers of many other regions, began to include movable property in the taxable base for property tax. Let us recall the reason why this happened: according to paragraph 1 of Art. 381.1 of the Tax Code of the Russian Federation from the named date, the benefit specified in clause 25 of Art. 381 of the Tax Code of the Russian Federation, is applied on the territory of a constituent entity of the Russian Federation if the corresponding law of this constituent entity is adopted. According to the norm of paragraph 25, organizations are exempt from property tax in relation to movable property registered as fixed assets from 01/01/2013, with the exception of objects registered as a result of: reorganization or liquidation of legal entities; transfer, including acquisition, of property between persons recognized as interdependent in accordance with clause 2 of Art. 105.1 Tax Code of the Russian Federation. Taxpayers of the Republic of Crimea and Sevastopol are now unable to use this benefit, since the authorities of these regions have not adopted the relevant laws. However, it is important to understand what property is movable. According to information from the Ministry of Finance, this benefit may again become mandatory for use regardless of the decision of the regional authorities. 6 73417.04.18
In accordance with Instructions No. 65n (as amended by Order of the Ministry of Finance of the Russian Federation No. 255n), article 290 “Other expenses” of the KOSGU is detailed by subarticles 291 - 296 of the KOSGU. Can this article not go into detail in some cases? 27 53512.03.18
Based on the results of a reconciliation between a government agency and the Federal Tax Service, an overpayment of property tax was discovered for last year. The annual reports have already been submitted. What documents must be submitted for a tax refund? How to reflect in budget accounting operations for reimbursement by the tax inspectorate of overpayments of taxes directly to budget revenues? 9 92416.02.18
Two minors (12 and 16 years old) became owners of shares in a number of land plots and apartments by inheritance. They received a notification from the tax office about the payment of property taxes. Should they pay tax if they are still in school and have no income? If their legal representative (for example, mother) should do this for them, then what legislative act provides for this? What could be the consequences if minors do not pay tax? 21 54016.02.18
This article will discuss the main points and nuances regarding corporate property tax in “1C: Accounting 8”, ed. 3.0. 1 29 63812.12.17
First of all, the problems of calculating property tax affect organizations and individual entrepreneurs who use the simplified tax system and who own any real estate. At the same time, until 2015, “simplified” people were not at all interested in the issue of paying property tax, but today the tax under the simplified tax system does not replace the payment of property tax on the cadastral value. This applies to both organizations and individual entrepreneurs (in relation to property used in business activities). We studied the issues of calculating and paying property tax by “simplified” people in 2017, the answers are in the proposed material. 9 19506.12.17
One of the advantages for all taxpayers applying special taxation regimes, including those paying the Unified Agricultural Tax, is that they are not VAT payers. But, at the same time, in certain situations this becomes a disadvantage for them. Mainly when concluding transactions with other taxpayers who are not exempt from VAT. After all, for such taxpayers it is more profitable to take part of the amount they pay to the supplier as a VAT deduction, rather than accept it as expenses. As a result, they often refuse to deal with the “special regime.” 8 05904.12.17
The use of the new classifier of fixed assets (OKOF), introduced on January 1, 2017, raises many questions among accountants. What clarifications does the Ministry of Finance provide on these issues? 6 90916.11.17
Does the legislation provide for the possibility of paying transport, land taxes and property taxes for individuals through withholding by the employer? cash from the taxpayer's salary? 2 663
At cadastral value? How to calculate property tax if the cadastral value of the entire shopping center is known, but the value of the premises located in this building is not determined? The answers to these and other questions related to the calculation of property tax are contained in the letter of the Ministry of Finance of Russia dated November 24, 2017 No. 03-05-04-01/77887. The Federal Tax Service, in turn, sent clarifications to its territorial bodies for use in their work (letter).
Let us remind you that objects in respect of which property tax is calculated based on their cadastral value are listed in paragraph 1 of Article of the Tax Code of the Russian Federation. In particular, these are:
- administrative and business centers and shopping centers (complexes) and premises in them;
- non-residential premises intended for the placement of offices, retail facilities, public catering and consumer services or actually used for the placement of such facilities.
In relation to such objects, property tax is determined based on their cadastral value, if the corresponding law has been adopted in the region, and a specific object is included in a special regional list (clause 2, clause 7 of Article of the Tax Code of the Russian Federation). Such a list is compiled once a year as of January 1 of the next tax period.
The Ministry of Finance pays attention to the following. If a building is recognized as an administrative and business center or a shopping center and is included in the list, then all premises in it are subject to tax based on the cadastral value. This is done regardless of whether each specific premises is included in the list or not.
But what if the cadastral value of the entire shopping center is known, but the cadastral value of the premises located in this building is not determined? In this case, the tax base for the premises is determined in proportion to the share of the area of this premises in the total area of the building (Clause 6 of Article of the Tax Code of the Russian Federation), according to the Ministry of Finance.
Cadastral numbers for a building and premises in it are assigned in the Unified State Register of Real Estate, taking into account the hierarchical structure of the numbers (that is, the cadastral number of the building, the cadastral number of the building and its part, etc.). Therefore, for the purpose of identifying premises, both a separate building and individual premises in it can be included in the list with the corresponding cadastral numbers.
If a building is excluded from the list, then the premises in it are also excluded from the list and are not subject to taxation based on the cadastral value (provided that these premises are not classified as objects specified in subparagraph 2 of paragraph 1 of Article of the Tax Code of the Russian Federation). Accordingly, in this case, the tax base for the building and premises is determined by each owner based on the average annual cost:
- buildings (if the owner is one person);
- premises (if the owners of the building are several persons).
At the end of the letter, the Ministry of Finance specialists noted the following. Taxation of a building with all premises in it with simultaneous taxation of individual premises of this building (double taxation) is not allowed.
"Industry: accounting and taxation", 2007, N 2
The preparation of annual reports is just around the corner, and with it the payment of property taxes. Therefore, we think it’s time, as they say, to synchronize watches. Over the past year, the Ministry of Finance has issued many explanatory letters on a topic that interests us, and today you, dear readers, can familiarize yourself with their monitoring. We will provide our comments on certain key points. At the same time, a number of letters (mainly on tax benefits) will not be covered in this article; we will return to them in the next issues of the magazine.
Profitable investments in material assets
One of the significant moments of the past year was the dispute over the inclusion in the calculation of the tax base for property tax of the value of profitable investments in material assets<1>. It must be said that earlier (before amendments were made to PBU 6/01<2>By Order of the Ministry of Finance of Russia dated December 12, 2005 N 147n (hereinafter referred to as Order of the Ministry of Finance N 147n)) tax authorities in judicial procedure insisted on this, and sometimes successfully (Resolution of the Federal Antimonopoly Service of the North Caucasus Region dated 02/07/2006 N F08-5788/2005-2291A), despite the opposite position of the Ministry of Finance. However, the majority of arbitrators supported financiers and taxpayers and did not force the latter to pay tax on the value of property accounted for in account 03 until 2006 (Resolutions of the Federal Antimonopoly Service dated January 19, 2006 N A49-5052/2005-233A/17, FAS VSO dated March 15, 2006 N А33-15242/05-Ф02-1006/06-С1).
<1>Letters of the Ministry of Finance of Russia dated 02/08/2006 N 03-06-01-04/11, dated 02/08/2006 N 03-06-01-02/05, dated 04/14/2006 N 03-06-01-04/86, dated 02.06 .2006 N 03-06-01-04/113, dated 09.19.2006 N 03-06-01-04/175.
<2>Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved. By Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n.
The main trump card of those who did not want to pay tax in 2006 was that, according to Art. 5 of the Tax Code of the Russian Federation, acts of legislation on taxes and fees that worsen the situation of taxpayers do not have retroactive force; a similar provision is contained in Art. 57 of the Constitution of the Russian Federation. In this case, acts on taxes and fees come into force no earlier than one month from the date of their official publication and no earlier than the first day of the next tax period for the corresponding tax (Clause 1, Article 5 of the Tax Code of the Russian Federation). For property tax, the tax period is a calendar year (Clause 1, Article 379 of the Tax Code of the Russian Federation). Needless to say, unpublished regulations are not applied, and Order of the Ministry of Finance N 147n was published only on January 27, 2006. So it turns out that for the purposes of property taxation, the value of profitable investments in material assets should not be included in the tax base before 2007.
Unfortunately, attempts to appeal the legality of the retroactive introduction of an additional tax obligation to pay tax in 2006 were unsuccessful. The Supreme Court, in its Ruling dated September 19, 2006 N KAS06-341, sided with the Ministry of Finance, noting the following: since fixed assets are reflected in financial statements for reporting period- 2006 - on the account “Profitable investments in material assets” (including those accepted for accounting before 2006), then these funds are subject to property tax in 2006.
In connection with judicial acts of the RF Armed Forces, as well as numerous letters from the Ministry of Finance, a contradictory situation has arisen with the housing stock, which is taken into account as part of profitable investments in material assets. The new procedure for calculating depreciation established by Order of the Ministry of Finance N 147n does not apply to these objects acquired before 01/01/2006 (Letters of the Ministry of Finance of Russia dated 06/07/2006 N 03-06-01-04/129, dated 07/06/2006 N 03-06 -01-04/141, dated 09/20/2006 N 03-06-01-02/41). How could it be otherwise, since it is the duty of any businessman to make advances to the state free of charge. Those who think otherwise should try to prove it in the Supreme Court.
Taxpayers who are “on the warpath” will be interested in the position of judges who believe that an apartment that is not used for production or management purposes should not be considered as a fixed asset at all, and therefore should not be subject to property tax (Resolution of the Federal Antimonopoly Service of the Russian Federation dated July 25. 2006 N A79-11727/2005).
However, it is not all bad regarding the issues presented above. Among the positive aspects, it should be noted that the Ministry of Finance “had mercy” and allowed not to apply the procedure introduced at the end of January 2007 to the calculation of property tax for 2005 (Letter dated 02.14.2006 N 03-06-01-04/36 ).
Property tax on real estate
The past year was another year in which the accumulated problems regarding the recording of real estate objects were not resolved, namely: from what moment should capital investments be recognized for completed construction and acquired fixed assets, how to account for complex objects? In addition to these, we will consider other issues related to the accounting of real estate.
Completed objects
Let's start in order and reflect the essence of the problem, which is the conflict of regulatory acts on accounting.
According to clause 4 of PBU 6/01, an asset is recognized as a fixed asset if the following conditions are simultaneously met:
- the object is intended for use for a long time (more than 12 months) in the production of products, when performing work or providing services, for the management needs of the organization, or to be provided by the organization for a fee for temporary possession and use or for temporary use;
- the organization does not intend the subsequent resale of this object;
- it is capable of bringing economic benefits (income) to the organization in the future.
At the same time, unfinished capital investments include those not formalized by acts of acceptance and transfer of fixed assets and other documents (including documents confirming the state registration of real estate in cases established by law). Objects capital construction that are in temporary operation, before they are put into permanent operation, are reflected as unfinished capital investments (clause 41 of Regulation No. 34n<3>).
<3>Regulations on accounting and financial reporting in the Russian Federation, approved. By Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n.
When comparing these two rules, it becomes obvious that the same object can be recognized as fixed assets and an unfinished capital investment and, depending on this, accounted for in account 01 or 08, therefore, recognized or not recognized as subject to property tax (clause 1 of Article 374 Tax Code of the Russian Federation).
Let us turn to paragraph 52 of the Guidelines<4>: real estate objects for which capital investments have been completed, the corresponding primary accounting documents for acceptance and transfer have been drawn up, the documents have been submitted for state registration and are actually in use are allowed to be accepted for accounting as fixed assets with allocation on a separate sub-account to the fixed assets accounting account. Without a doubt, the word “allowed” indicates an act of will in relation to the acceptance of fixed assets for accounting before the actual registration of ownership; in other words, this point should be reflected in the accounting policy.
<4>Guidelines for accounting of fixed assets, approved. By Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n.
But our officials very often read regulatory documents from a “special angle,” especially when it comes to paying taxes. Thus, in Letter dated 09/06/2006 N 03-06-01-02/35, the Ministry of Finance noted that clause 52, together with clause 38 of the Methodological Instructions, establishes the right of the head of the organization to decide on the acceptance of the above real estate objects for accounting as OS. At the same time, inclusion in the object of taxation for the property tax of organizations should not depend on the will of the taxpayer, but is determined by the economic essence of the object. A similar opinion is expressed in Letter of the Ministry of Finance of Russia dated 08/09/2006 N 03-06-01-04/154.
I don’t know about you, dear reader, but we don’t see a universal “formula” for such situations. In this regard, we present for your consideration two positions set out in the accounting literature. One of them is that the main document should be considered Regulation No. 34n, since by virtue of its paragraph 3, PBUs and guidelines are developed on the basis of the Law “On Accounting”<5>and Regulations No. 34n. The next in the hierarchy of documents is PBU 6/01, and only then follow the Methodological Instructions - confirmation is that in paragraph 1 of the “Manual” there is a reference to PBU 6/01, in accordance with which it was developed.
<5>Federal Law of November 21, 1996 N 129-FZ “On Accounting”.
Another approach is based on a method of overcoming legal conflicts, according to which the latest adopted regulatory document of the same level should be applied<6>. Since all three regulatory documents are approved by Orders of the Ministry of Finance, the last of them should be applied, in our case these are the Methodological Instructions.
<6>The principle of “lex posterior derogat priori” (a subsequent law repeals the previous law), in particular, is reflected in the Resolution of the Constitutional Court of the Russian Federation of June 29, 2004 N 13-P.
In addition to the above, we add that if we talk about the legal overcoming of disagreements between normative legal acts of the same level, then we should recall the Definition of the Constitutional Court of the Russian Federation of November 8, 2005 N 439-O: resolution in the process of law enforcement of conflicts between different legal acts should be carried out on the basis of Which of these acts provides for a greater volume of rights and freedoms of citizens and establishes their broader guarantees? We think that the stated principle also applies to tax legal relations. At the same time, it is obvious that its application will also lead to Methodological Guidelines.
What happens, everything depends on the will of the head of the enterprise, that is, on whether he signs the commissioning certificate or not? Of course this is not true. Otherwise, many “smart guys” would not transfer their completed objects to fixed assets and would not save on property taxes. We think that the will of the person who made the decision to put the OS into operation is not unlimited and must obey the general principles enshrined in clause 7 of PBU 1/98<7>, the main of which is the principle of priority of content over form. At the same time, the director may exercise the right granted to him by clause 52 of the Methodological Instructions and, until the state registration of the property (receipt of the certificate), not transfer the exploited completed property to the OS.
<7>Accounting Regulations "Accounting Policy of the Organization" PBU 1/98, approved. By Order of the Ministry of Finance of Russia dated December 9, 1998 N 60n.
Perhaps realizing the weakness of its position, in Letter dated June 27, 2006 N 03-06-01-02/28, the Ministry of Finance recalled that for evasion of registration of relevant rights to real estate, tax liability measures are provided under Art. 122 of the Tax Code of the Russian Federation and administrative - under Art. 19.21 Code of Administrative Offenses of the Russian Federation. True, the financiers modestly kept silent about the fact that only officials of the bodies carrying out state registration of rights to real estate and transactions with it and internal affairs bodies (police) can initiate cases on the latter, and such cases are considered in court (Articles 28.3, 23.1 Code of Administrative Offenses of the Russian Federation). Moreover, Art. 19.21 of the Code of Administrative Offenses of the Russian Federation cannot be applied to the owner of real estate at all, since Law No. 122-FZ<8>no deadlines have been established for filing an application for state registration of real estate rights<9>.
<8>Federal Law of July 21, 1997 N 122-FZ "On state registration of rights to real estate and transactions with it."
<9>Review of legislation and judicial practice of the Supreme Court of the Russian Federation for the first quarter of 2005.
However, from all of the above it does not follow that delaying the registration process due to the fault of the organization will become an obstacle to the lawful additional assessment of property tax and a fine under Art. 122 of the Tax Code of the Russian Federation.
Let's turn to judicial practice, which confirms our point of view. The FAS Resolution ZSO dated 07/05/2006 N F04-3365/2006(23141-A27-40) states that the fact that there is no state registration of property rights due to the fact that the taxpayer has not exercised his right to register real estate as ownership is not the basis for releasing the taxpayer from the obligation to account for this property in the manner prescribed by tax legislation and legislation on accounting.
In another case considered by the Cassation Court of the Volga District, the organization had not registered a property since 1986 and, based on the results of 2004, was faced with claims from tax authorities regarding arrears of property taxes. Naturally, in this case, the court sided with the controllers (Resolution dated May 31, 2006 N A12-30698/05-C51).
At the same time, there are judicial acts that support taxpayers. For example, in the Resolution of the Federal Antimonopoly Service NWZ dated 02.21.2006 N A21-6045/2005 it is noted that real estate objects accepted after capital construction, put into operation, the documents for which have not been submitted for state registration, recorded by the organization on account 08, cannot be considered as an object taxation for property tax.
Purchased real estate
The procedure for registering real estate acquired under a purchase and sale agreement was discussed in Letter of the Ministry of Finance of Russia dated August 3, 2006 N 03-06-01-04/151. In it, the financiers basically repeated their point of view set out in the previous section, but in addition made reference to clause 12 of PBU 9/99<10>and came to the conclusion that the seller cannot write off the property from the balance sheet and recognize the proceeds from its sale in accounting before the transfer of rights to the real estate property (with which we absolutely agree). The Ministry of Finance further explained: at the same time, the organization transfers into fixed assets an object of real estate acquired under a purchase and sale agreement, the initial cost of which was formed in accordance with the conditions provided for in paragraph 52 of the Guidelines for the accounting of fixed assets, which is the basis for its recognition object of taxation for corporate property tax in accordance with Art. 374 Tax Code of the Russian Federation.
<10>Accounting Regulations “Income of the Organization” PBU 9/99, approved. By Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n.
It turns out that the same property should be accounted for on two balance sheets simultaneously! And this is no longer just reasoning about such a subjective concept as “the economic essence of an object.” In essence, the Ministry of Finance forces people to violate clause 2 of Art. 8 of the Law “On Accounting”, which prescribes: property that is the property of an organization should be accounted for separately from the property of other legal entities owned by this organization. In other words, following the Law, the organization is obliged to take into account property owned by right of ownership on the balance sheet, and property that is not such - off the balance sheet.
In this regard, let us present Resolution of the Federal Antimonopoly Service NWO dated October 13, 2006 N A21-7863/2005, which contains the conclusion that on the balance sheet of an organization only property that is in the organization under the right of ownership, economic management, operational management. Consequently, property that is under the control of an organization, but does not belong to it by right of ownership, is accounted for off-balance sheet (on off-balance sheet accounts) according to the rules of simple accounting, that is, without using double entry in accounts, and cannot be considered as an object of property tax .
Acceptance of complex objects into accounting
In Letter dated 06.26.2006 N 03-06-01-04/136, financiers presented their vision of a complex OS object, which should be understood as a single isolated complex as a set of objects, installations, structures, equipment and other property, united by a single functional purpose, constructively isolated as a whole. It includes property both specified in the technical documentation (technical passport) for the real estate object, and additionally installed, assembled during capital investments, which is functionally connected with the building (structure) in such a way that its movement without causing disproportionate damage to its purpose is impossible. Officials cite elevators, built-in room ventilation systems, local networks and other building communication systems as examples of such objects. The Letter also contains objects that are not included in the real estate object, but are accounted for as independent fixed assets. These are objects that can be used outside the property, their dismantling will not cause disproportionate damage to their purpose, and they themselves are not an integral part of the property. Among them are tables, cars, computers and video surveillance equipment.
And everything seems to be correct, if not for one reservation. Pursuing fiscal interests, the Ministry of Finance kept silent about such a characteristic of the operating system as the service life. However, this element, according to clause 6 of PBU 6/01, is very important, since if one object has several parts, the useful lives of which differ significantly, each such part is taken into account as an independent inventory item. The only problem is that the regulations do not define the concept of “significant difference”. We think that a sufficient basis for recognizing differences in useful lives as significant can be considered their belonging to different depreciation groups established by Decree of the Government of the Russian Federation No. 1<11>.
<11>Decree of the Government of the Russian Federation dated January 1, 2002 N 1 “On the Classification of fixed assets included in depreciation groups.”
For clarity, let us give an example: in a purchased new building belonging to the 10th group (useful life (USL) - over 30 years), for its use the buyer installs a fiber optic network and process pipelines belonging to the fifth group (USL - from 5 to 7 years). According to the Ministry of Finance, both the building and other listed objects must be depreciated over 30 years. The question arises: where is the economic essence of the object, which financiers are so fond of referring to when it comes to the operation of real estate before their state registration? In our opinion, in the presented example, it is necessary to take into account not one, but three independent objects, since by depreciating the fiber-optic network and technological pipelines during the building’s construction period, we will distort both the first and second forms of reporting with all the ensuing consequences.
Let's look at one of the court cases. From the case materials it follows: the organization put into operation two functionally related objects, in connection with this, the tax authorities indicated that they should be accounted for as one object. However, the court considered that the objects have different useful lives, therefore they are legally taken into account as independent (Resolution of the Federal Antimonopoly Service dated July 23, 2004 N A65-21021/2003-CA2-11).
Acquisition of an unusable object
It is clear that it is not always possible to buy a completely suitable object. In this case, the buyer is forced to carry out repairs, reconstruction or partial liquidation. Similar situations were considered by the Ministry of Finance in Letters dated May 29, 2006 N 03-06-01-04/107 and dated April 26, 2006 N 03-06-01-04/93, in which it came to the conclusion that the objects could be accepted for accounting only when they meet the conditions provided for in paragraph 4 of PBU 6/01 - until the completion of repairs, reconstruction or partial liquidation, they are recorded in account 08 and are not subject to property tax.
Formation of the cost of fixed assets
In practice, questions often arise about which costs should be included in the cost of fixed assets and which are written off as expenses in the reporting period, as well as at what cost to account for fixed assets contributed to the authorized capital, and others.
In Letter of the Ministry of Finance of Russia N 03-06-01-04/107, in addition to taking into account fixed assets in need of repair, the issue of including interest in capital costs is considered. In it with reference to paragraphs 28 and 31 of PBU 15/01<12>In our opinion, a legitimate and beneficial conclusion for taxpayers was made: if an item of fixed assets is not accepted for accounting as part of fixed assets, but it is actually used to produce products (perform work, provide services), then include the costs of loans and credits provided at the original cost of this object must be terminated on the 1st day of the month following the month of actual start of operation.
<12>Accounting Regulations “Accounting for loans and credits and the costs of servicing them” (PBU 15/01), approved. By Order of the Ministry of Finance of Russia dated August 2, 2001 N 60n.
As for interest, in the past year there was one useful clarification: for a credit (loan) taken to refinance (repay) a previously taken credit (loan) for the acquisition or construction of real estate, the costs of this received credit (loan) are included in the initial cost of the investment assets are not included for the purposes of corporate property tax (Letter of the Ministry of Finance of Russia dated August 18, 2006 N 03-03-04/1/633).
One more question: should the initial cost include a state fee, and if it’s a car, then also a fee for the first technical inspection? The Ministry of Finance in Letter dated 07/05/2006 N 03-06-01-04/138 says that both are included in the initial cost of the object, taken into account, in particular, for the purposes of calculating property tax for organizations. The state duty should indeed be included in the initial cost of the fixed assets, including the car (Resolution of the Federal Antimonopoly Service ZSO dated 05/03/2005 N F04-2522/2005(10706-A27-40)).
However, “the goose is not a friend to the pig.” The fact is that the cost of technical inspection, in our opinion, does not need to be included in the price of the car. This is explained by the fact that for technical inspection, in accordance with paragraph 1 of Art. 17 Federal Law N 196-FZ<13>, vehicles in use are presented. Moreover, the new owner is obliged to submit the vehicle for technical inspection within 30 days after its registration with the State Traffic Inspectorate, however, this period can be extended, for example, in the case of a business trip (clause 5 of the Government of the Russian Federation N 880<14>).
<13>Federal Law of December 10, 1995 N 196-FZ “On Road Safety”.
<14>Decree of the Government of the Russian Federation of July 31, 1998 N 880 “On the procedure for conducting state technical inspection vehicles registered with the State Road Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation."
Of interest is the Letter of the Ministry of Finance of Russia dated October 2, 2006 N 03-06-01-04/184, which discusses the situation regarding the contribution of an apartment to the authorized capital. Moreover, its price agreed upon by the founders corresponds to the accounting and tax accounting, but differs significantly from the value determined based on the results of an independent assessment. The financiers explained that in accordance with paragraph 2 of Art. 15 of the LLC Law<15>, if the cost of the share paid for by a non-monetary contribution is more than two hundred minimum wages (200 x 800 rubles.<16>), such contribution must be assessed by an independent evaluator. Since the nominal value of a company participant’s share in the authorized capital of an LLC exceeds the amount indicated in accounting, to calculate the property tax of organizations, the LLC must use the value of non-residential premises given in the report of an independent appraiser.
<15>Federal Law of 02/08/1998 N 14-FZ “On Limited Liability Companies”.
<16>From May 1, 2006, the minimum wage is 1,100 rubles.
If there are separate divisions...
Features of the calculation and payment of property tax by organizations with separate divisions are determined by Art. 384 Tax Code of the Russian Federation. According to this article, an organization that includes separate divisions that have a separate balance sheet pays tax to the budget at the location of each of the separate divisions in relation to property recognized as an object of taxation, located on a separate balance sheet of each of them (Letter of the Ministry of Finance of Russia dated September 20, 2006 N 03-06-01-04/177). At the same time, organizations that have separate divisions that are not allocated to a separate balance sheet, that do not have real estate at the location of this division, pay tax and also submit tax returns at the location of the organization (Letter of the Ministry of Finance of Russia dated January 19, 2006 N 03-06- 01-04/07).
In Letter No. 03-03-04/1/199 dated March 10, 2006, the Ministry of Finance explained the procedure for distributing property tax amounts between the budgets of constituent entities of the Russian Federation and municipalities. Financiers recalled that tax is paid at the location of the organization, as well as at the location of each of its separate divisions based on the share of profit attributable to these separate divisions, defined as the arithmetic average of the share of the average number of employees (labor costs) and the share of the residual value of the depreciable property of this separate division, respectively, in the average number of employees (labor costs) and the residual value of the depreciable property, determined in accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, for the taxpayer as a whole.
To calculate the share of the average number of employees, it is necessary to take either the average number of employees or the amount of labor costs. At the same time, the procedure for calculating the average headcount is determined by Rosstat Resolution No. 50 dated November 3, 2004, and this indicator can be taken for the tax or reporting period. The main thing is that it does not change during the tax period. A letter of similar content was issued by the Ministry of Finance on 03/07/2006 under number 03-03-04/1/187.
However, it is not always necessary to distribute the tax. The Ministry of Finance in Letter dated December 1, 2006 N 03-06-01-04/208 allows not to do this if the tax is fully charged to the budget of a constituent entity of the Federation, and separate units or real estate are located in the territory of this region. It is clear that in this case one tax return is submitted. True, it is necessary to notify the relevant tax authorities about changes in tax administration for the property tax of organizations (see also Letters of the Ministry of Finance of Russia dated 08/09/2006 N 03-06-01-04/155, dated 03/09/2006 N 03-06-01-04 /63).
Letter of the Ministry of Finance of Russia dated October 24, 2006 N 03-06-01-04/194 may be useful to those whose property of a separate division is used simultaneously for activities transferred to the payment of UTII, and for activities under the general taxation system. The value of property that is subject to corporate property tax should be determined in proportion to the amount of revenue from the sale of products (work, services) received in the process of other activities, in the total amount of revenue from the sale of products (work, services) of the organization. At the same time, when determining revenue from the sale of goods (works, services), the indicator “revenue (net) from the sale of goods, products, works, services (minus value added tax, excise taxes and similar mandatory payments)” is taken, formed in accordance with the requirements regulatory legal acts on accounting and reflected in the Profit and Loss Statement (Form No. 2). Moreover, if a separate division has a separate balance sheet, then the taxable value of the property can be determined based on the revenue of the separate division, and not the entire organization.
Let's say a few words about the ongoing disputes. Often, officials consider property tax calculations to be tax returns and, for their untimely submission, they hold organizations accountable under Art. 119 of the Tax Code of the Russian Federation. However, there is no reason for this - this conclusion was reached by the Federal Antimonopoly Service FAS in Resolution No. F03-A51/06-2/1217 dated 05/31/2006.
Other clarifications
The Letter of the Ministry of Finance of Russia dated April 11, 2006 N 03-06-01-04/83 considers a situation where an organization discovered errors associated with the calculation of depreciation for past periods. According to officials, the organization must recalculate the residual value of the property and submit in the current tax period updated tax returns for the property tax of organizations for past tax (reporting) periods: failure to adjust the average annual (average) value of property for the tax (reporting) period and, therefore, the amount of tax in the tax reporting for the property tax of organizations can lead to an understatement (including intentional) of tax liabilities not only for the property tax of organizations, but also for the income tax of organizations.
For those who hold a different point of view, we have specifically highlighted the words “may result,” which indicate some uncertainty among financiers in their position. Indeed, there are grounds for this: changes in the financial statements relating both to the reporting year and to previous periods (after their approval) are made in the statements prepared for the reporting period in which distortions of its data were discovered (clause 39 of the Regulations N 34n).
It is known that the object of property tax is determined in accordance with the established accounting procedure (clause 1 of Article 374 of the Tax Code of the Russian Federation). Average annual cost property recognized as an object of taxation is also determined according to accounting rules. Since the correction of errors carried out after approval of the statements does not affect the residual value of the fixed assets recorded in the previous period, it is hardly possible to talk about errors in tax returns. Therefore, references to Art. 81 of the Tax Code of the Russian Federation are untenable.
Letter of the Ministry of Finance of Russia dated May 15, 2006 N 03-06-01-04/101: fixed assets transferred under a loan agreement, transferred to conservation and undergoing reconstruction or modernization for more than 12 months should be considered as objects of taxation. We can only admit that, in fact, according to clause 20 of the Methodological Instructions, fixed assets are divided into objects that are: in operation; in stock (reserve); in repair; at the stage of completion, additional equipment, reconstruction, modernization and partial liquidation; on conservation.
M.V. Moiseev
Magazine editor
"Industry:
accounting
and taxation"
Tanyusha
Thank you, I understand :)
Pensioner
Already, half of the officials do not know the regulatory framework that they apply in life - in relation to ordinary citizens. And these ordinary citizens look into the mouths of these officials and believe every word until the thunder strikes. And thunder rumbles over them more and more often.
Natalia
Why don’t pensioners have benefits for unfinished construction? We, deceived shareholders, were forced to register ownership of the unfinished construction of our apartments in order to avoid double resales, took on the burden of completing the construction of an apartment building without demanding anything from the state, and our beloved state imposes a property tax on the unfinished property in the amount of almost 30 thousand rubles. THANK YOU FOR SUCH CARE FOR PENSIONERS! With our pensions of 10-12 thousand, this tax is the most appropriate. Shame and Disgrace!!!
Vladimir
“A pensioner is completely exempt from paying personal property tax in relation to one apartment.” And if I have two shares of 1/2 apartment, then 1/2 + 1/2 = 1 apartment, and in the tax authorities’ concept, 1/2 + 1/2 = 2 apartments. Is it legal?
Valentina
Why are there no benefits for commercial real estate for pensioners? They offer to become an individual entrepreneur, then they say you won’t pay property taxes. Why should I have such a headache? I worked regularly, paid all taxes, no one helped, I bought an abandoned building, and my husband and I restored it ourselves without anyone’s help. And now the tax authorities themselves valued it at 6.5 million and take a tax from this amount, without taking into account the location, remoteness, etc., they say the center of the city is the Kirovsky district, so the price in the Kirovsky district is different, in the center and on the outskirts the difference is probably There is. As a result, if it is sold, the premises will cost much less. I started asking if I could return this premises to the state for 6.5 million rubles, as you calculated for me. They say no, contact Rosreestr, they say they give us data, and they, in turn, send it to court. I inquired about the practice of going to court and was surprised, everyone recommends leaving it as is, saying that you won’t win anything anyway, and you’ll also incur legal costs. What to do? Now there is a crisis, real estate has fallen in price and nothing is for sale, no matter how hard I tried. As a result, for the second year I take out a loan to pay taxes, it’s kind of absurd, and then for a year I pay off the loan with my pension, and we live from the garden. Probably many will say rent it out, it’s not for rent! Since the beginning of the year, many businesses have been closing, and now online cash registers have been invented! Beauty!
In this article:
What are the savings: Property tax
what is the idea based on: Paragraph 3 of paragraph 5 of PBU 6/01, letter dated 01/21/11 No. 03-03-06/1/20
It is more profitable and safer to keep property intended for rent in account 01. This will allow you to avoid paying property tax on its value. According to the Ministry of Finance, such objects do not belong to fixed assets. And if this movable property was acquired after January 1, 2013, then the property tax benefit provided for in subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation does not apply to it.
This is wrong. The composition of fixed assets is determined according to accounting rules. And in paragraph 3 of clause 5 of PBU 6/01, assets intended for lease are called fixed assets. This means that, regardless of which account they are accounted for, the company has the right to apply a benefit to them.
But there is no need to argue. Using the object for some time for your own needs will completely solve the problem. The company is not obliged to transfer fixed assets from account 01 to account 03, even if it changes its purpose. Moreover, the Ministry of Finance itself is against this (letters dated 03/02/10 No. 03-05-05-01/04, dated 06/10/09 No. 03-05-05-01/32).
Shared the idea Mark Natkin,
tax consultant
Assessing the safety of an idea
official
Elena Melkonyan, Advisor to the State Civil Service of the Russian Federation, 1st class:
“In the letter, the Ministry of Finance speaks not about simple rent, but about leasing. Due to the specifics of such objects - the purpose of their acquisition is precisely rental - disputes are possible. But it cannot be said about ordinary rental objects that they are intended exclusively for this purpose. They can be ignored as profitable investments in material assets.”
expert
Irina Mostovaya, Senior Tax Officer at the law firm "NAFKO-Consultants":
“It is not clear how one can justify using an object for one’s own needs if it is obvious that it is being purchased for rental. With this approach, there is a high risk of claims from the tax authorities, and it is doubtful that the courts will side with the taxpayer.”
practitioner
Tatiana Kerpatenko, accountant of Agroholding Dubovsky LLC:
“There is no dispute, and there is no need for such difficulties. The main thing is that assets intended for rental satisfy the conditions for recognizing them as fixed assets. Then they are accounted for as fixed assets, subject to property tax, and benefits apply to them regardless of the account in which they are reflected.”
