Property tax on movable property. Movable property tax is refunded

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From this year, every legal entity must make tax payments on its movable property (the rate used is 1.1%). This innovation appeared after changes approved by Law No. 335-FZ (date of adoption - November 27, 2017).

What is movable property?

The category of movables includes all property that does not fall under the criteria of real estate (housing, industrial premises, various structures, land, etc.).

Pay attention! Any movable property is objects that have material value with the possibility of their physical transfer from one person to another.

Such objects should include:

• any type of natural resources;
• equipment that can be transported;
• pieces of furniture;
• animals, etc.

Separately, one should separate the movable type of property and a number of intangible assets expressed in various types requirements (granting a certain right, the right to own securities, etc.).

However, some objects are difficult to determine their classification. A typical example is a forest. If we mean growing trees (forest), then in this form it is classified as a real estate property. When it comes to felled forest (such an object can already be moved), it already acquires the status of movable property.

Remember! Movable property (thing) means almost every item (object) that is not real estate in accordance with the law. This category also includes money, securities.

On the contrary, real estate objects should include:

• individual areas of subsoil;
• plots of land;
• any objects that are inextricably linked with the sites, if it is not possible to move them without damaging their intended purpose or if their movement will result in disproportionate damage. Such objects include:
• any buildings;
• various types of structures;
• objects for which construction has not been completed.

According to the legislation of the Russian Federation, the following objects have signs of real estate:

• aircraft and sea vessels;
• vessels intended for domestic cruising;
• space objects.

There are 2 criteria used to determine the category to which an object (thing) is classified.

You can determine the sign of real estate or movable property in the following ways:

• legal - a thing may relate to immovable objects, without even taking into account his connection with the land plot;
• material – based on the determination of the disputed object’s relationship with the earth.

The latter method implies that any thing that does not have a stable and indestructible connection with the site (land) should be classified as movable property.

The legal one is based on the opposite statement - property can be considered movable if it can be moved without causing irreparable damage to it or without actions that will lead to its complete destruction.

This method also involves the use of an exception - any object that is not classified as immovable by law can be considered movable. To establish the ownership of an object, according to the rules, both methods are used simultaneously. The disputed property must be determined according to each of them, and if one of the methods cannot definitely classify it as movable, then it should be considered immovable.

According to the law (for the most part), it is not required to register whether a person has a right to a movable object. Only items for which the law directly provides for such a procedure should be subject to accounting or registration.

Such property includes: all vehicles, items that are weapons, securities, museum valuables, property, debtor's and so on.

Detailed information reflecting the list of property with a clear definition of their belonging to one or another category can be viewed in Article 130 of the Civil Code of the Russian Federation and Article 374 Tax Code RF.

Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues.

Movable property tax in 2019 for legal entities: changes

In accordance with the provisions of the updated versions of Art. Art. 380, 381.1 of the Tax Code of the Russian Federation, starting from 2018, preferential terms for payment tax payments organizations on their movable property stop working.

In fact, this means that now on the territory of the Russian Federation a mandatory tax payment on objects of movable property.

Who is required to pay such a tax?

Payments must be made by all legal entities - the obligation extends to each owner of such property subject to common system payment of taxes.

Attention! The function of regulating the assignment and exemption from benefits in relation to movable objects owned by a legal entity has been transferred separately to each of the regions of the Russian Federation. Only regional authorities can determine who should be paid mandatory amounts, and who should be given a benefit, completely exempt from tax obligations.

The Code determines that the legislation of a particular subject regarding property (movable) accepted as fixed assets (reference to clause 25 of Article 381 of the Tax Code of the Russian Federation), if three years have not passed since its production, as well as in relation to property, classified by laws in a specific subject of the Russian Federation as IVO (innovative high-performance equipment), benefits are determined, which also imply a complete abolition of tax payments in respect of such property.

At the same time, Article 381.1 of the Tax Code of the Russian Federation confirms that regional authorities have the authority to assign preferential conditions in relation to movable objects if 3 years have not passed from the date of their production, and similarly in relation to a certain type of equipment classified as innovative and highly efficient.

It has not been established what exactly the benefits should be and under what conditions they should be provided. They do not pay the mandatory tax payment on movable objects only in the structure of small businesses, where they use the “simplified taxation system” and UTII (the system of a single tax on imputed income).

“Simplified” people have a priority, secured by law - they are not subject to the obligation to pay tax on movable objects (Article 346.11 of the Tax Code of the Russian Federation, paragraphs 2-3). They have only one obligation - to pay the state tax on real estate, where the tax base is determined cadastral price object.

The mandatory payment of property tax according to the simplified tax system was determined after the adoption of Federal Law No. 52-FZ of April 2, 2014.

As objects of taxation in simplified taxation system are all types of real estate with a cadastral price established at the beginning of the tax period. This also includes various centers (business, shopping), with premises located in them.

What types of movable property may be subject to tax?

The provisions of the Tax Code of the Russian Federation (Article 374) determine that two types of property (real and movable) act as objects of taxation for each organization. The latter are determined based on Article 130 of the Civil Code of the Russian Federation.

If real estate is property that is closely connected with land, then all other objects act as a separate movable type of property.

Such objects include:

• production equipment;
• vehicles;
• shares in business;
• securities and so on.

Watch the video. About movable property tax:

At what rate is the tax calculated?

Important! This year, the maximum possible tax rate on movable property should not be more than 1.1% in accordance with paragraph 3.3 of Article 380 of the Tax Code of the Russian Federation. Starting next year, this rate can be doubled by law at the local level.

The authorities for each subject have a legislatively provided opportunity to exempt specific property from taxation or the right to approve a reduced rate of up to 1.1% (according to paragraph 3.3 of Article 380 of the Tax Code of the Russian Federation).

For example, the practice of release is involved in the Moscow region (Law adopted in the Moscow region No. 159/2017-OZ of October 3, 2017). Certain areas use reduced rates of 0.55%. This is the practice of the Tyumen (Law No. 74 of October 24, 2017) and Tula (Law No. 82-ZTO of November 30, 2017) regions.

It remains unknown how tax payments will be made if the regions do not adopt separate laws approving the property tax rate on movable objects.

Federal tax service it was explained that if specific local acts have not been adopted and the regional rate has not been determined, then starting from 2018, tax on such property should be paid based on a rate of 1.1% in accordance with paragraph 4 of Article 380 of the Tax Code of the Russian Federation (letter No. BS- 19-21/327 dated December 20, 2017).

The specified standard rate must be applied to both new objects registered as fixed assets and officially accounted for in 2018, and to those previously accepted on the balance sheet since 2013.

Tax benefits on movable property according to the law

Regional authorities have the opportunity to establish the appropriate law, not immediately, but later, determining its effect from the beginning of the year.

From the legal side, there are no violations in this, because if legal act will improve the situation of payers property tax, its reverse effect is quite possible.

This will mean the possibility for organizations that paid the full rate to return the overpaid tax amount.

Benefit in terms of tax payments on movable property from 2019.

The whole essence of such a benefit is set out in paragraph 25 of Article 381 of the Tax Code of the Russian Federation.

According to this paragraph, tax payments can be avoided if a movable object was acquired by the owner after 2012, with the exception of objects that were received:

• during a reorganization (liquidation procedure) initiated in relation to a legal entity;
• by conducting transactions between citizens dependent on each other (clause 2 of Article 105.1 of the Tax Code of the Russian Federation).

Attention! The exceptions do not affect railway rolling stock that appeared after 2012. The moment of creation should be looked at in the technical passport of the facility.

The right to this exemption is limited by a legally defined list of conditions (Article 381.1 of the Tax Code of the Russian Federation), which, if met, may lead to:

• to a situation with a complete abolition of tax payments for objects classified as movable (except for those in respect of which the right of exemption cannot be applied);
• to the emergence of the right to use the exemption in relation to a certain category of taxpayers or according to a separate list of property;
• to the appearance of reduced rates on individual property.

The rate used in relation to these objects, if they do not fall into the preferential category of the specified conditions, this year cannot exceed the standard 1.1%.

Under what conditions is the benefit used?

The legal and main condition providing the owner of movable property with a separate type of benefits is a regional decision adopted on this issue. The form for making such a decision is the law.

Each subject can adopt its own law and its own benefit (this right is granted by paragraph 1 of Article 381.1 of the Tax Code of the Russian Federation). If a separate decision has not been made in the region at the time of 2019, then this norm will not apply.

The possibility of exemption from tax payments within the framework of the benefit can be applied both in relation to all property classified as movable and acquired after 2012 (except for those that do not fall under the preferential category), and in relation to individual species or having specific characteristics, for example, received in a specific year.

In addition, at the regional level a clear list of categories of owners for whom preferential conditions will be applied can be established.

Allowed to use preferential terms, expressed in a reduced rate for some objects (according to paragraph 2 of Article 381.1 of the Tax Code of the Russian Federation):

• who are no more than three years old;
• when classifying them as innovative with the presence of a sign of high efficiency.

One way or another, the rates used this year cannot exceed the established tax legislation value 1.1%. This is dictated by paragraph 3.3 of Article 380 of the Tax Code of the Russian Federation.

If the rate is not regulated by a separate regional law, then the general one established by the Tax Code of the Russian Federation will be applied (clause 4 of Article 380 of the Tax Code of the Russian Federation).

The authorities of the subject can completely exempt organizations from paying tax on movable objects. For example, in Moscow and the Moscow region, the tax on movable property has been reset to zero since 2018. We'll tell you how long you can apply the new rates and how to pay tax.

From January 1, 2018, new property tax rules are in effect. The changes affected movable assets that companies acquired since 2013. If back in 2017 such objects were exempt from tax, now you have to pay for them in regional budget. But there may not be such an obligation if local authorities have exempted this property from tax.

There is no longer a federal personal property tax break. But regions received the right to independently introduce benefits on their territory (clause 1 of Article 381 of the Tax Code of the Russian Federation). Tax on movable property must be paid at a rate of 1.1% from 2018, if the regional authorities have not approved theirs. The Federal Tax Service reported this in a letter dated December 20, 2017 No. BS-19-21/327 in response to a private question.

Tax on movable property from 2018 in Moscow

From January 1, 2018, the decision on exemption from payment of tax on movable property of organizations is made by regional authorities. According to the provisions of Federal Law No. 335-FZ of November 27, 2017, a subject of the Russian Federation has the right to issue a law on the application of tax benefits on movable objects on its territory. If there is no such law, rates on movable property cannot exceed 1.1% in 2018.

The Moscow Government has received many requests from organizations and individual entrepreneurs with a request to maintain the zero rate of property tax for organizations in Moscow since 2018. As a result, amendments to the Moscow Law “On Organizational Property Tax” were adopted, that is, since 2018, the zero tax rate on movable property has been maintained.

As a result, the Moscow City Duma adopted the Law “On Amendments to Article 4 of the Law of the City of Moscow of November 5, 2003 No. 64 “On the Property Tax of Organizations.” The document extended the validity for 2018 zero rate tax on movable property.

Article 4 of Law No. 64 lists the current benefits. Organizations in relation to movable property specified in paragraph 25 of Article 381 of the Tax Code of the Russian Federation have been added to the list of beneficiaries.

Law No. 4 applies to legal relations arising from January 1, 2018, and ceases to be in force from January 1, 2019. That is, the tax on movable property in Moscow has been abolished for one year for now.

Tax rate on movable property in 2018 in Moscow- 0%

Vladimir Efimov, Minister of the Moscow Government, Head of the Department economic policy and development of the city of Moscow, on the tax on movable property of organizations in the capital from 2018:

Tax on movable property from 2018 in the Moscow region

In the Moscow region in 2018-2020, a 0% rate was also established for movable property accepted by an organization for registration as fixed assets from January 1, 2013 (see table). The corresponding changes were made to the Law of the Moscow Region dated November 21, 2003 No. 150/2003-OZ “On the property tax of organizations in the Moscow Region.” The document came into force on January 1, 2018.

Tax rate on movable property in the Moscow region in 2018-2020.- 0%

The tax rate for movable property in the Moscow region, registered as fixed assets from January 1, 2013, is set in 2018-2020 at 0%, with the exception of the following movable property items registered as a result:

• reorganization or liquidation legal entities;
• transfer, including acquisition, of property between persons recognized as interdependent in accordance with paragraph 2 of Article 105.1 of the Tax Code of the Russian Federation.

These exceptions do not apply to railway rolling stock produced since January 1, 2013 (the date of production is determined on the basis of technical passports).

Pay attention! The deadlines for payment of advance payments and movable property tax are established by the constituent entities of the Russian Federation. Therefore, timing may vary in different regions.

1. Organizations on OSN(including separate divisions that have a separate balance sheet) that have fixed assets on their balance sheet that are recognized as an object of taxation for property tax.

2. Organizations on the simplified tax system and UTII, owning .

3. Organizations on the Unified Agricultural Tax in relation to some property.

Organizational property tax: real estate

This tax applies to all real estate, except land plots and other environmental management facilities (clause 1, clause 1, clause 4, article 374 of the Tax Code of the Russian Federation).

Moreover, real estate taxation has its own characteristics. Thus, organizations on the OSN must pay property tax in relation to:

• real estate listed on the balance sheet as fixed assets;
• residential real estate not included in the data accounting like OS.

Organizations on the simplified tax system and UTII pay tax (clause 1 of article 378.2 of the Tax Code of the Russian Federation) if they own:

• , for example, shopping centers or premises in them. Full list such real estate is given in paragraph 1 of Art. 378.2 Tax Code of the Russian Federation;
• residential real estate, which is not taken into account on the balance sheet according to accounting data as a fixed asset.

Organizations on the Unified Agricultural Tax pay tax on property that is not used in the production of agricultural products, primary and subsequent (industrial) processing and sale of these products, as well as in the provision of services by agricultural producers (clause 3 of Article 346.1 of the Tax Code of the Russian Federation).

Organizational property tax: movable property

Tax on movable property has not been paid since 01/01/2019 (Federal Law dated 08/03/2018 No. 302-FZ).

Enterprise property tax: tax base

As a general rule, the tax base is the average annual value of the property, but in relation to the property, the tax is calculated based on its cadastral value (Articles 375, 378.2 of the Tax Code of the Russian Federation).

Property tax for legal entities: reporting periods

Reporting periods for property tax depend on tax base(Clause 2 of Article 379 of the Tax Code of the Russian Federation):

By the way, regional authorities may not establish reporting periods(Clause 3 of Article 379 of the Tax Code of the Russian Federation).

Tax period for property tax

Tax period for the property tax of organizations is the same for everyone (regardless of the value of the property on the basis of which the tax is calculated) and is equal calendar year(Clause 1 of Article 379 of the Tax Code of the Russian Federation).

Property tax rate for legal entities

Regional authorities have the right to set the property tax rate themselves, but its amount cannot exceed the rate established by the Tax Code (clause 1 of Article 380 of the Tax Code of the Russian Federation). This rate is general case is 2.2%.

In this case, it is allowed to establish differentiated tax rates depending on the categories of taxpayers or property recognized as an object of taxation (clause 2 of Article 380 of the Tax Code of the Russian Federation).

If regional authorities have not established their own property tax rates for organizations, then the tax is calculated based on the rates specified in the Tax Code of the Russian Federation (clause 4 of Article 380 of the Tax Code of the Russian Federation).

Calculation of property tax for organizations

Tax calculation based on average annual cost property differs from calculating tax based on cadastral value.

And here it is important to note that when calculating the tax based on the average annual value, it is not necessary to take into account real estate, the tax for which is calculated based on the cadastral value.

Calculation of advances and taxes based on the average annual value of property

To calculate the advance you will need to determine average cost property (clause 4 of article 376 of the Tax Code of the Russian Federation):

Having determined the average value of the property, you can calculate the amount of the advance payment (clause 4 of Article 382 of the Tax Code of the Russian Federation):

To calculate the annual tax amount, you need to determine the average annual value of the property:

The tax calculation looks like this:

You need to pay extra to the budget at the end of the year, calculated using the formula:

Calculation of advances and taxes based on the cadastral value of the property

To understand how much advance payment needs to be paid to the budget, you need to make the following calculation (clause 12 of article 378.2 of the Tax Code of the Russian Federation):

The annual tax amount is determined by the following formula:

And the amount of tax to be paid at the end of the year is calculated as follows:

Deadline for payment of corporate property tax

The deadline for payment of property tax is established by the laws of the constituent entities of the Russian Federation (clause 1 of Article 383 of the Tax Code of the Russian Federation).

For example, owners of Moscow property must pay tax for the year no later than March 30 of the year following the reporting year (Clause 1, Article 3 of the Moscow Law of November 5, 2003 N 64). And the deadline for payment for property tax payers in the Republic of Tatarstan is April 5 of the year following the reporting year (Part 3 of Article 4 of the Law of the Republic of Tatarstan dated November 28, 2003 No. 49-ZRT).

Deadline for payment of advance payments for property tax

The deadline for paying advance payments, as well as the deadline for paying taxes, is set by the regional authorities. And, accordingly, these terms may be different in different regions.

Submission of reporting on corporate property tax

Payers of property taxes must submit reports on this tax to following dates:

Reporting type	When it appears	Submission deadline
Calculation of advance payment for property tax (Appendix No. 4 to the Order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/271@)	Based on the results of the reporting periods	No later than the 30th day of the month following the reporting period (clause 2 of Article 386 of the Tax Code of the Russian Federation)
Declaration (Appendix No. 1 to the Order of the Federal Tax Service dated March 31, 2017 No. ММВ-7-21/271@)	At the end of the year	No later than March 30 of the year following the reporting year (clause 3 of Article 386 of the Tax Code of the Russian Federation)

If reporting periods are not established in your region, then, accordingly, you only need to submit a year-end declaration to the Federal Tax Service.

There is no need to submit calculations and declarations if the organization does not have taxable property.

The nuances of payment and reporting

Organizations must pay advances/taxes at the location of the property:

Location of property	Where is the tax paid?
The property is located at the location of the organization (clauses 3, 6, Article 383 of the Tax Code of the Russian Federation)	In the Federal Tax Service, where the organization is registered
The property is located at the location separate division having a separate balance sheet (Article 384 of the Tax Code of the Russian Federation)	In the Federal Tax Service, where the OP is registered
Real estate is located outside the location of the organization and the OP (Article 385 of the Tax Code of the Russian Federation)	To the Federal Tax Service, which serves the territory in which the property is located

The same procedure applies to the submission of property tax reports (clause 1 of Article 386 of the Tax Code of the Russian Federation).

If the organization did not own the property for a whole year

If the taxable property was not registered from the beginning of the reporting year or was disposed of during the year, then this fact will not affect the formula for calculating advances/tax based on the average annual value of the property.

If we are talking about property, the tax in respect of which is calculated based on the cadastral value, then advances/tax are calculated taking into account the ownership coefficient (clause 5 of Article 382 of the Tax Code of the Russian Federation). This coefficient determined by the following formula:

When calculating the number of complete months of ownership, you need to take into account that:

• if ownership is cadastral real estate occurred before the 15th day of a particular month inclusive, then given month accepted as complete. If the right to real estate arose after the 15th day of the month, then this month is not taken into account;
• if ownership of cadastral real estate is terminated after the 15th day of the month, then this month is included in the calculation of the coefficient as a full one. If the right is terminated before the 15th day of the month inclusive, then such month does not need to be taken into account.

According to the law, movable property includes that which is not real estate. Part of such property of the company is subject to tax benefits, however, from January 1, 2018, the rules for their provision changed, and from January 1, 2019, such a tax will be abolished.

What is movable property according to the Civil Code of the Russian Federation

In order for participants in legal relations to understand how to dispose of this or that type of property, the law includes the necessary explanations and instructions. In relation to movable property, the definition was linked to the definition of immovable property: this is everything that does not belong to real estate in its essence and by force of law (Civil Code of the Russian Federation). That is, this type of property has two distinctive features:

• it is not connected to the earth;
• it can be moved without harm to its purpose or future use, and the law does not define the object as immovable. The second caveat must be taken into account, since ships and aircraft, for example, are legally real estate, despite their mobility.

Thus, movable things are any material objects that can be freely transported and physically transferred to someone. The law includes money and securities here (Part 2 of Article 130 of the Civil Code of the Russian Federation). Examples of movable property owned by a company include:

• equipment and production inventory;
• furniture that is located in offices and enterprises;
• computers and office equipment;
• special clothing issued to staff;
• goods that the company itself receives and its products;
• cars and trucks etc. That is, the company’s movable property includes all its property, excluding stationary objects, buildings and premises.

As a general rule, the receipt of property of this type and transactions with it do not need to be registered. Thus, when a company acquires goods for further distribution or objects needed for work, it does not register the right to such property. However, there are exceptions. For example, it is necessary to register and register a vehicle. If an object is pledged, it is registered in a special register of the Federal Tax Service.

Before reaching an agreement with a counterparty, check whether the law requires registration of the right or transaction.

In 2018, tax breaks for movable property will be established by regional authorities

The company is obliged to pay taxes for its property (). At the same time, several relaxations are now in effect in relation to movable property. If such property was registered as fixed assets from January 1, 2013, the owner may be exempt from tax on them (clause 25 of article 381, clause 1 of article 381.1 of the Tax Code of the Russian Federation). This rule does not apply to property received by:

• after reorganization or liquidation;
• from a person who is in an interdependent relationship with the company.

Until January 1, 2018, organizations did not pay tax on such movable property. From January 1, the procedure for providing benefits has changed:

1. A company does not have to pay tax if the authorities of the constituent entity of the Russian Federation where it is registered have adopted a law on the application of this benefit. If not accepted, you must pay (clause 1 of Article 381.1 of the Tax Code of the Russian Federation).
2. The rate of such a tax in 2018 cannot be higher than 1.1% (clause 3.3 of Article 380 of the Tax Code of the Russian Federation).
3. The authorities of a constituent entity of the Russian Federation have the right to adopt additional amendments to reduce the tax burden, up to the complete abolition of the tax on movable property that has been issued over the past 3 years (clause 2 of Article 381.1 of the Tax Code of the Russian Federation).

From January 1, 2019, the tax on movable property of companies will be cancelled.

From January 1, 2019, the rules will change again. It was accepted that there would be no need to pay for movable property. The following amendments are made to the Tax Code of the Russian Federation:

1. The words “movable and” will be removed from paragraph “a” of Article 374 of the Tax Code of the Russian Federation. From the first paragraph of paragraph “b” the word “movable” will be excluded, and to the phrase “property received by concession agreement» will add “immovable”. Subclause 8 of clause 4 will no longer apply.
2. Clause 3.3. Article 380 of the Tax Code of the Russian Federation will lose force.
3. Paragraph 25 of Article 381 of the Tax Code of the Russian Federation will cease to apply. Due to this, Article 381.1 will change. The words “and paragraph 25” will be removed from paragraph 1, and paragraph 2 will no longer be in force.

Property tax for organizations is not paid for certain groups of movable property, but for a number of others it is preferential. Read more about this in our article prepared by berator experts.

In 2016, the following rules for taxation of corporate property tax apply to movable property:

• objects included in the first and second depreciation groups, are not recognized as an object of taxation in accordance with subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation without restrictions, regardless of the date of their acceptance for accounting as part of fixed assets;
• objects included in the third and higher depreciation groups, registered as part of fixed assets before January 1, 2013, are taxed in accordance with the general procedure;
• objects included in the third and higher depreciation groups, registered as part of fixed assets after January 1, 2013, are exempt from taxation on the basis of paragraph 25 of Article 381 of the Tax Code of the Russian Federation, provided that they were not received as a result of reorganization (liquidation) or from interdependent persons;
• objects included in the third and higher depreciation groups, registered as part of fixed assets after January 1, 2013 (including in 2013 and 2014), received
  into an organization as a result of reorganization (liquidation) or from interdependent persons are taxed in the general manner.

Thus, organizations are exempt from taxation of corporate property tax in relation to movable property registered on January 1, 2013
as fixed assets, with the exception of movable property accepted
registered as a result of:

• reorganization or liquidation of legal entities;
• transfers, including acquisition, of property between persons recognized
  in accordance with the provisions of paragraph 2 of Article 105.1 of the Tax Code of the Russian Federation, interdependent.

The specified restrictions apply in the case of installation of movable property objects
on the balance sheet as a fixed asset in accordance with paragraph 4 of PBU 6/01 “Accounting for fixed assets” (approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n).

Nuances of applying the current benefit

If movable property taken onto the balance sheet as a result of reorganization is not taken into account as fixed assets, after its transfer to fixed assets there is a restriction
regarding the impossibility of applying the benefit to transactions between related parties
is not valid (letter of the Federal Tax Service of Russia dated April 18, 2016 No. BS-4-11/6740).

EXAMPLE

The organization received from related party young animals. According to accounting rules, it is reflected in account 11 “Animals for growing and fattening.” After the animals are transferred to the main herd, they are reflected in fixed assets. After such a transfer, the organization will be able to apply the corporate property tax benefit in the general manner.

The Ministry of Finance of Russia in letter dated February 9, 2015 No. 03-05-05-01/5111 explains that bringing the name of the organization into accordance with Civil Code cannot be considered
as a reorganization. This means that there are no grounds for refusing to apply for tax benefits.
for property, in the case where movable property was registered as a fixed asset from January 1, 2013. As of January 1, 2015, movable property registered as fixed assets during 2013–2014 will be deprived of benefits as a result of reorganization.

In letter No. 03-05-05-01/5030 of the Ministry of Finance of the Russian Federation dated February 6, 2015, it is explained that the property tax benefit provided for in paragraph 25 of Article 381 of the Tax Code can be applied even if the property was received from the municipality. Justification – paragraph 5 of Article 105.1 of the Tax Code. Direct and (or) indirect participation Russian Federation, subjects of the Russian Federation, municipalities V Russian organizations in itself is not a basis for recognizing such organizations as interdependent.

And the letter of the Federal Tax Service of the Russian Federation dated March 13, 2015 No. ZN-4-11/4037 states that fixed assets made from materials purchased after January 1, 2013
from an interdependent person are not subject to corporate property tax.
After all inventories, from which the fixed asset is made, are not subject to property taxation on the basis of Article 374 of the Tax Code.

Another situation. Within the framework of the agreement construction contract The contractor independently purchases the equipment that requires installation and carries out the installation work.
Then the finished movable property is transferred to the customer, who is an interdependent party with the contractor. As the Federal Tax Service of Russia indicated in letter No. BS-4-11/12245 dated July 8, 2016, the exemption from property tax established by paragraph
25 of Article 381 of the Tax Code of the Russian Federation does not apply to such movable property.

Cars produced after January 1, 2013

There is a bill introduced by the Government of the Russian Federation (No. 1155134-6), if adopted, the scope of application of the benefit established by paragraph 25 of Article 381 of the Tax Code of the Russian Federation will be significantly expanded from January 1, 2017.

Its essence is that organizations that have on their balance sheet cars produced since
from January 1, 2013, they will no longer pay movable property tax. That is, any vehicle owned by the company, produced since January 1, 2013,
will be exempt from property tax. The restriction on non-application of benefits in the event of purchasing a car from a related party or as a result of reorganization will be lifted. The production date of the car will be determined by its registration certificate. This will serve as justification for the benefit.

The bill does not provide for recalculation and refund of taxes for previous years.

Let us remind you that the deadline for submitting the property tax report for 2016 is expiring.
March 30, 2017.