Extra-budgetary activities UTII property tax. How to pay property tax to business entities using the simplified tax system? What property of legal entities and individuals is not subject to taxation?

This procedure follows from the provisions of paragraph 4 of Article 346.26 Tax Code RF.

Separate accounting can be organized using additional sub-accounts opened to account 01 “Fixed assets” and 03 “Profitable investments in material assets" Read more aboutentries in property tax accounting read our article.

Attention: lack of separate accounting of fixed assets used in activities on UTII and in activities on common system taxation (except for objects for which the tax base is the cadastral value), entails the accrual of tax on all property of the organization. This point of view is shared by regulatory agencies and arbitration courts(see, for example, letter of the Department of Tax Administration of Russia for the Moscow region dated March 2, 2004 No. 03-31/4133/G837, resolution of the Federal Antimonopoly Service of the Far Eastern District dated August 30, 2011 No. F03-3980/2011, North Caucasus District dated April 4, 2006 No. F08-1291/2006-541A). Most likely, with the partial abolition of the exemption of UTII payers from paying property taxes, representatives of the Federal Tax Service of Russia and judges will not change their position.

It should be noted that some courts confirm that the procedure for maintaining separate accounting of fixed assets used in different types activities, does not necessarily have to be enshrined in accounting policy organizations (see, for example, resolutions of the Federal Antimonopoly Service of the Volga District dated June 30, 2009 No. A57-23578/2008, dated May 12, 2009 No. A65-15494/2008, Northwestern District dated April 25, 2011 No. A56- 35968/2010, dated April 13, 2006 No. A44-5831/2005-15, Ural District dated June 14, 2007 No. F09-4475/07-S3, Moscow District dated November 17, 2005 No. KA-A40/11336 -05. Courts recognize that if there are other documents confirming separate accounting of fixed assets not subject to property tax, the absence of such provisions in the accounting policy does not in itself indicate that separate accounting is not organized.

Distribution of residual (cadastral) value

An organization can simultaneously use part of its property in both types of activities. In this case, in tax base For property tax you need to include:

cadastral value of real estate objects, regardless of the activity in which these objects are used;

residual value of fixed assets that are used only in activities on the general taxation system;

the residual value of fixed assets used in both types of activities, in the part that relates to activities on the general taxation system.

Determine the residual value of fixed assets that are used only in activities on the general taxation system using separate accounting data (clause 7 of Article 346.26 of the Tax Code of the Russian Federation).

The residual value of fixed assets used in both types of activities can be distributed:

or in proportion to the share of revenue received for each type of activity;

or in proportion to the area of the facility, which falls on each type of activity.

This conclusion is contained in the letter of the Ministry of Finance of Russia dated October 16, 2014 No. 03-11-06/3/52084.

The chosen method of distribution of residual value should be fixed in the accounting policy for tax purposes. Obviously, it makes sense to distribute the tax base for property tax in proportion to the area only in relation to premises that are used to conduct business within the same tax regime. If an organization simultaneously conducts two types of activities in the same premises, this option is not applicable. For example, if indoors retail store The organization ships goods under supply contracts; the residual value of the premises must be distributed in proportion to revenue from retail and wholesale trade.

Distribution proportional to share of revenue

The tax period for UTII is a quarter. Therefore, to distribute the residual value of fixed assets, the Russian Ministry of Finance recommends using quarterly revenue (letters dated October 8, 2010 No. 03-05-05-01/43, dated October 26, 2006 No. 03-06-01-04/195) .

Since activities on UTII are not subject to VAT, for comparability of indicators, the volume of revenue from activities on the general taxation system should be taken into account without VAT.

Determine the share of revenue from the organization’s activities on the general taxation system using the formula:

Distribution is proportional to the area of the object

Determine the share of area that is used in the organization’s activities on the general taxation system using the formula:

Part of the residual value of fixed assets, which relates to activities on the general taxation system, is allocated from the total residual value of fixed assets simultaneously used in both types of activities, according to the formula:

The residual value of fixed assets simultaneously used in both types of activities must be distributed at the beginning of each month, which is included in the calculation of the average annual (average) value of the property. For example, when calculating the average value of property for the first quarter, the residual value of fixed assets must be distributed as of January 1, February 1, March 1 and April 1. This was stated in the letter of the Ministry of Finance of Russia dated October 26, 2006 No. 03-06-01-04/195.

The cadastral value of fixed assets for tax purposes does not change during the tax period. It is determined once a year as of January 1 (clause 2 of article 375 of the Tax Code of the Russian Federation).

Include the obtained data in the calculation of property tax, which is carried out in general procedure.

An example of calculating property tax. The organization combines the general tax system and UTII and distributes the tax in proportion to the share of revenue received for each type of activity

The organization's balance sheet includes:

a building that is used in both types of activities (the basis for calculating property tax is the cadastral value);

fixed assets that are used only in production activities (the basis for calculating property tax is the average cost);

fixed assets that are used only in trading activities (the basis for calculating property tax is the average value);

fixed assets that are used in both types of activities (the basis for calculating property tax is the average value).

The organization's accounting policy states that in order to calculate property tax, the cost of fixed assets that are used in both types of activities is distributed in proportion to revenue. In this case, revenue is determined quarterly.

For the first quarter, the total revenue for all types of activities amounted to 1,000,000 rubles. (excluding VAT). Revenue from the organization’s activities under the general taxation system is 250,000 rubles.

The share of revenue from the organization’s activities under the general taxation system in the total revenue is equal to:
250,000 rub. : 1,000,000 rub. = 0.25.

The cadastral value of the building used in both types of activities is RUB 30,000,000. Since this building is subject to property tax both within the general taxation system and within the UTII framework, it is not necessary to distribute its value between the two types of activities.

Data on the value of property to be distributed and the results of its distribution are given in the table:

	Residual value of fixed assets subject to distribution (property is used in both types of activities), rub.	The share of revenue from the organization’s activities under the general taxation system in the total revenue

The residual value of fixed assets for calculating the average cost was:

Date of determination of residual value	Residual value of fixed assets not subject to distribution (property is used only in activities under the general taxation system), rub.	Residual value of fixed assets, which relates to activities on the general taxation system, from the total residual value of fixed assets subject to distribution, rub.	Residual value of fixed assets for calculating the average annual value of property, rub.




The average cost of property for the first quarter was: 250,000 rubles. ((RUB 225,000 + RUB 250,000 + RUB 250,000 + RUB 275,000) : 4)

Property tax rates in the Moscow region are set at:

2.2 percent – in relation to taxable objects, the tax base for which is determined as the average annual value of property;

2 percent enta – in relation to taxable objects, the tax base for which is determined as the cadastral value of the property.

The amount of the advance payment for property tax for the first quarter is equal to:
250,000 rub. × 2.2%: 4 + 30,000,000 rub. : 4 × 2% = 151,375 rub.

An example of calculating property tax. The organization combines the general taxation system and UTII and distributes the tax in proportion to the area that falls on each type of activity

Alpha LLC is located in Krasnogorsk, Moscow region and is engaged in two types of activities: production and retail trade. The production activities of the organization fall under the general taxation system. Trading activities have been transferred to UTII.

On the balance sheet of the organization there is a building in which there are two premises, each of which is used within the framework of a specific type of activity. The basis for calculating property tax is the residual value of the building. The organization does not have any objects for which the tax base is cadastral value.

The organization's accounting policy states that in order to calculate property tax, the cost of fixed assets that are used in both types of activities is distributed in proportion to the area of the premises used for each type of activity.

The total area of the building is 1000 sq. m. m. Of which 930 sq. m. is occupied by a production workshop, and 70 sq. m. m. – shop.

The share of area that is used in activities on the general taxation system (production workshop) is 0.93.

The residual value of the building was:
– as of January 1 – 985,000 rubles;
– as of February 1 – 973,000 rubles;
– as of March 1 – 962,000 rubles;
– as of April 1 – 950,000 rubles.

The average cost of property for the first quarter was 967,500 rubles. ((985,000 rub. + 973,000 rub. + 962,000 rub. + 950,000 rub.): 4).

When calculating the tax for the quarter, the accountant adjusted the tax base (average value of property) based on the share of area that is used in activities under the general taxation system:

RUB 967,500 × 0.93 = 899,775 rub.

The property tax rate in the Moscow region for objects for which the tax base is determined as the average annual value of the property is set at 2.2 percent.

The amount of the advance payment for property tax for the first quarter is equal to:

RUB 899,775 × 2.2%: 4 = 19,795 rub.

Situation: How to fill out a property tax return when terminating an activity subject to UTII? The organization does not have objects for which the tax base is the cadastral value.

From next month, indicate the value of all fixed assets in your property tax return.

After the termination of activities subject to UTII, all fixed assets become subject to property tax. This is due to the fact that from the moment the organization ceases to operate on UTII, it loses the right to be exempt from paying this tax. Therefore, from the month following the termination of activities on UTII, indicate in the property tax return the entire cost of fixed assets recognized as objects of taxation (clause 1 of Article 375, clause 4 of Article 376 of the Tax Code of the Russian Federation).

An example of calculating property tax. An organization that combined the general taxation system and UTII ceased to conduct activities subject to UTII

Alpha LLC is registered in Mytishchi, Moscow Region and is engaged in two types of activities - retail and wholesale trade in food products. Wholesale falls under the general taxation system. Retail trade has been transferred to UTII.

In February 2016, Alpha ceased activities subject to UTII. Since March 2016, fixed assets used in retail trade have been included in the property tax base.

There is no property for which the tax base is determined as cadastral value.

The residual value of fixed assets that are used in activities under the general taxation system is:

on January 1 – 400,000 rubles;
as of February 1 – 390,000 rubles;
as of March 1 – 380,000 rubles;
as of April 1 – 370,000 rubles.

The residual value of fixed assets that were used in the activities transferred to UTII is equal to:

on January 1 – 140,000 rubles;
as of February 1 – 135,000 rubles;
as of March 1 – 130,000 rubles;
as of April 1 – 125,000 rubles.

The property tax rate in the Moscow region is 2.2 percent.

The Alpha accountant calculated the average value of property for the first quarter as follows:
(400,000 rub. + 390,000 rub. + 380,000 rub. + 370,000 rub. + 130,000 rub. + 125,000 rub.): (3 + 1) = 448,750 rub.

This indicator is reflected in line 120 of section 2 of the calculation of advance payments for property tax, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

The amount of the advance payment for property tax for the first quarter is:
RUB 448,750 × 2.2%: 4 = 2468 rub.

This indicator is reflected in line 030 of section 1 and line 180 of section 2 of the calculation of advance payments for property tax, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

Unified tax on imputed income (UTII)- a special tax regime equally permitted for entrepreneurs and legal entities engaged in activities permitted for enterprises on UTII by Article 346.26 of the Tax Code of the Russian Federation. Let's take a closer look at the property tax under UTII.

UTII implies the replacement of tax fees payable under the general regime, payment of a single tax. Its amount is calculated based on the amount of estimated income approved (imputed) by the government, while the size of the enterprise’s income does not play a role.

ATTENTION! Starting from reporting for the fourth quarter of 2018, the new form tax return for a single tax on imputed income, approved by Order of the Federal Tax Service of Russia dated June 26, 2018 N ММВ-7-3/414@. You can generate a UTII declaration without errors through, which has a free trial period.

Taxation of individual entrepreneurs on UTII and LLC on UTII (table)

Let's take a closer look at the taxation of individual entrepreneurs and LLCs on UTII.

For individual entrepreneurs	For LLC
Tax rates
Depends on the region. In general terms it is 2%.
Accounting for physical indicators
The so-called “UTII Book” is maintained, about which the laws say nothing, but tax inspectors strongly recommend keeping it. Information about income and expenses is not filled in.
Frequency of tax payment
Quarterly. Until the 25th day of the first month of the new quarter. I quarter – until 04/25/2017 II quarter – until July 25, 2017 III quarter – October 25, 2017 IV quarter – 01/25/2019
Submitting reports
Quarterly until the 20th day of the first month of the new quarter I quarter – 04/20/2017 II quarter – 07/20/2017 III quarter – October 20, 2017 IV quarter – 01/22/2019 (since the 20th is a day off)
Accounting and reporting
No need to do accounting Reporting: declaration only, zero reporting is not provided	Accounting is required Reporting: – declaration on UTII, – information on the average number of employees, - calculation of fear. contributions, – accounting reports, – calculation of insurance premiums (from 2017 to replace RSV-1), – statistics, - Rosprirodnadzor.
Reporting for employees
Only if there are employees
Cash discipline
It is mandatory to maintain cash discipline when handling cash. Until July 1, 2019 online cash register is required
Personal income tax
No personal income tax on individual entrepreneur income	There is personal income tax
No need to pay property tax(except for property with a determined cadastral value)
Income tax
Paid	No
No VAT(exception: import of goods, agent VAT)
Restrictions on the use of UTII
– No more than one hundred personnel (the clause until December 31, 2017 does not apply to cooperatives and business societies, the founders of which are consumer societies and unions); – You cannot conduct activities under a trust management agreement or a simple partnership agreement; – You cannot conduct business by renting out auto and gas filling stations; – You cannot organize meals for employees educational institutions, clinics and social security enterprises; – You cannot be on the list of the largest taxpayers. – Engaged in road transport of goods, and has more than 20 vehicles on the balance sheet; – Hotel business, hotel with an area of more than 500 m2; – a retail store with an area of more than 150 m2; – catering with a hall of more than 150 m2.
	– You cannot have a share in the authorized capital of the company of more than 25% (unless the participants are public organizations people with disabilities)
Reducing UTII tax
50% of the amount of insurance contributions and temporary disability payments for yourself and employees
100% fixed payments for yourself (if individual entrepreneur without employees)
Termination of activities on UTII
UTII-4	UTII-3

Property tax under UTII: tax base and property tax rate

The tax base for payment of property tax under UTII is the cadastral value of real estate, as well as movable property of an individual entrepreneur or LLC.

For LLC. Property tax is charged exclusively on property whose cadastral price is determined by the state. cadastre. Property tax must be paid if:

In the region where the LLC is registered, there is an approved cadastral valuation of objects at the beginning of the year;
The regional law on the deduction of tax on this property has come into force;
an object from the State Cadastre is in the list of taxable objects.

The property tax rate is influenced by:

method of choosing the tax base,
regional laws regarding rates and their differentiation,
UTII payer categories,
the object on which the fee will be charged.

Limit rates:

2% if the tax base is based on the cadastral value;
2.2% (until 2016), if determined by average annual cost.

Formula for calculating property tax for UTII:

SIN = NB * NS, Where

SIN – the amount of property tax,

NB – tax base,

NS – tax rate.

Formula for advance payment of property tax for UTII:

APIN = NB * NS * 25%, Where

APIN - advance tax,

NB – tax base,

NS – tax rate.

Important! If it is necessary to find out the cadastral value of a part of the object for which it is approved, the cadastral price is calculated in proportion to the size of this part.

Reduced rates, 0% rate, special economic zones

Reduced rate available:

For tenants of objects in relation to capital investments in them (the list of such objects is closed);
Owners of objects that have become an inseparable part of railway tracks, main pipelines and power lines.

The 0% rate is fixed:

By decision of regional authorities;
In relation to main gas pipelines, their components, gas production facilities, helium production and storage (subject to the conditions of clause 3.1 of Article 380 of the Tax Code of the Russian Federation); auxiliary objects.

Property recognized and unrecognized as an object of taxation

Necessary conditions under which property tax must be paid(if at least one of them is not met, there is no need to calculate property tax for UTII):

The property is listed as household property. managed or owned;
For an individual entrepreneur, the property is used in production processes for the purpose of making a profit, while for an LLC it is accounted for as a fixed asset;
The object of taxation is included in the official list of those subject to this tax, which must be published before January 1 of the current year.

Subject to taxation

Not subject to taxation

– administrative centers,

– separate buildings

(20% of the area must be used for:

– business or administrative premises,

– trading floor).

– parts of the above buildings.

– plots of land and other natural objects;

– historical and cultural monuments;

– objects in the temporary management of the federation. bodies used to protect the territory of the country, military service etc.;

– nuclear installations and their storage sites, ships with them;

– icebreakers;

– space objects;

– ships included in Rosreestr;

– fixed assets of 1st and 2nd depreciation groups.

Regional and territorial differences

Territoriality for property tax payments:

Regional features:

Establishment of regional features of property tax under UMDV is allowed to local authorities only within the boundaries of the rules adopted at the legislative level;
In the regions, a correction factor K2 is provided, the value of which ranges from 0.005 to 1. The size is approved by local authorities.
The property tax rate for UTII is adopted by local authorities. If there are no special instructions, the rate is taken from Art. 380 Tax Code of the Russian Federation;
Depending on the decision of local authorities, property tax is paid one-time at the end of the year or in advance payments.

An example of calculating property tax for UTII

The entrepreneur owns a retail space (with an area of 100 m2) in an entertainment center. In the region in which it is located, payment of property tax is provided at a general rate of 2% and the transfer of advance payments.

The area of the entertainment center is 6000 m2;
The cadastral value of the entertainment center is 800 million rubles.

Let's calculate property tax:

1) Cadastral value of retail premises:

800,000,000: 6000 * 100 = 13,333,333.34 rubles.

2) Tax for the year:

13,333,333.34 * 2% = 266,666.67 rubles.

3) Advance payment:

266,666.67: 4 = 66,666.67 rub.

Regulatory acts on the topic

Let's take a closer look at the regulations.

Ch. 26.3 Tax Code of the Russian Federation	Rules for calculating and paying UTII
clause 4 art. 346.26 Tax Code of the Russian Federation	On determining the tax base for property tax on UTII
clause 2, sub. 1 clause 7 art. 378.2 Tax Code of the Russian Federation	Conditions for paying property tax with UTII
Art. 380 Tax Code of the Russian Federation	Maximum property tax rates for UTII
Letters of the Ministry of Finance dated January 31, 2012 No. 03-05-06-01/03 and dated March 13, 2008 No. 03-05-04-01/10	On the dependence of the regional property tax rate for UTII on the category of the payer and the object of taxation
Art. 3 Tax Code of the Russian Federation	On the independence of property tax under UTII from the form of ownership of companies and places of origin of capital
Letter from the Ministry of Finance dated June 3, 2013. No. 03-05-05-01/20161	About objects in relation to which it is possible to apply a reduced rate of property tax under UTII
Letter of the Ministry of Finance dated May 16, 2013 No. 03-05-05-01/17008	On the application of a reduced rate in relation to structures that are an integral part railway tracks, main pipelines or power transmission lines
Letter of the Ministry of Finance dated March 13, 2008 No. 03-05-04-01/10	On the possibility of introducing a zero rate in the regions
Art. 385.1 Tax Code of the Russian Federation	On special benefits for SEZs in the Kaliningrad region
clause 5 art. 382 Tax Code of the Russian Federation	On determining the full month when we're talking about about payment of tax (this is the month in which ownership was acquired before the 15th day or lost after the 15th day)
Order of the Federal Tax Service dated November 5, 2013 No. ММВ-7-11/478@	Property tax return form
Letter of the Federal Tax Service dated April 29, 2014 No. BS-4-11/8482	On payment of property tax for UTII in the subject in whose territory the real estate is located
Letter of the Ministry of Finance dated March 3, 2014 No. 03-05-05-01/8876	On obtaining information about the cadastral value of property in Rosreestr and the Federal Cadastral Chamber Official website of Rosreestr: https://rosreestr.ru/site/ Official website of the Federal Cadastral Chamber: http://www.kadastr.ru/
clause 13 art. 14 of Law No. 221-FZ of July 24, 2007	About free consultation of Rosreestr and the Federal Cadastral Chamber
Federal Law dated 02.06.16 No. 178-FZ	On termination of the special tax regime in the form of UTII from December 31, 2020 inclusive

Common mistakes

Error: Transfer of property tax at the general rate without specifying the regional characteristics of property tax for UTII.

Today there are many various systems taxation. They are very different from each other. So, not everyone knows whether they need to pay property tax for UTII in 2019.

General information

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The single tax on imputed income is a special taxation regime that can be used by both entrepreneurs and legal entities that are engaged in activities permitted for organizations on UTII.

This system allows you to replace the tax fees that are required to be paid for property tax with the payment of a single tax. The amount of payment based on the amount of expected income.

Property tax under UTII can be extended only to a range of real estate objects specified by law. At the same time, the tax base for them should be. The tax can be assessed both on the building as a whole and on individual premises located in it.

Law

Issues related to the collection process, deadlines and other nuances of property tax are regulated by articles and regulatory legal acts of the regions.

Property tax for UTII

Legal entities pay property tax on UTII only for those objects for which the tax base is their cadastral value.

For application of UTII must be met under the following conditions:

in the subject of the Russian Federation where the property is registered, its cadastral valuation must be carried out as of the beginning of the year;
in the region there should be a law on the payment of tax on such objects;
this object must be on the list of taxable objects in the region.

For individual entrepreneurs

They also have the right to pay UTII tax. This is regulated by Art. 346 Tax Code of the Russian Federation. In this case, the tax is levied on real estate, the tax base for which is the cadastral value and which is used by individual entrepreneurs to conduct commercial activities.

However individual entrepreneurs have the right not to submit property tax reports to UTII. For them, employees of the Federal Tax Service are responsible for calculating the amount of tax, who, no later than the deadline established by law, must send a notice by mail to the entrepreneur demanding payment of the tax.

Tax base

According to current legislation, the property tax base for persons using UTII is the cadastral value of the premises. To clarify this indicator, you must contact Rosreestr. The website of the regional administration should also contain information regarding this issue.

To determine the tax base for property tax, you will need to know the exact cadastral value of the building or premises, as well as the value in force in a specific constituent entity of the Russian Federation.

As a rule, administratively, business and shopping centers belong to several owners, who partially buy space in the building to conduct separate commercial activities. In this case, the tax base will be determined based on the area of the premises and its percentage participation in the entire area of the building.

The question often arises regarding the need to pay tax for utility networks buildings. Experts clearly state that these objects are an integral part of the building and their price is included in the cadastral value. Accordingly, they are not independent objects of taxation, and there is no need to calculate tax on them separately.

The Tax Code allows the combination of several taxation systems. For example, UTII can be combined with OSNO. In this case, the organization must maintain separate accounting and produce in accordance with the use of certain funds in different tax systems.

Bid

The size of the property can be influenced by:

selected tax base;
laws in force on the territory of a constituent entity of the Russian Federation;
taxpayer category;
type of object subject to tax.

Regional authorities have the right to independently set the size tax rate.

However, this indicator cannot exceed the values established by federal legislation:

2% for objects with a tax base based on the cadastral value of the object;
2% for objects with a tax base based on the average annual cost of the object.

In some cases, reduced or zero rates may apply. A reduced rate is allowed:

when leasing objects regarding capital investments in them;
for property that is integral part Russian Railways, main pipelines and power lines.

Zero rate applies:

by decision of regional authorities;
for main gas pipelines and their components, as well as facilities that are used in gas production, gas development, as well as for the production and storage of helium and auxiliary facilities in this industry.

If the property was produced or purchased by the population of special economic zones during the implementation process investment project, preferential conditions will be applied to these objects.

If property is alienated during the year, property tax will be paid only for those months in which the right to own the property was exercised.

Regional differences

Entrepreneurs and legal entities transfer the tax to the Federal Tax Service department in whose area of responsibility the taxable object is located. This rule also applies if the organization itself is registered in another region.

Each subject of the Russian Federation has its own characteristics:

Establishing various changes regional authorities when paying property tax with UTII, they can be made only within the framework of the rules adopted at the federal level.
In the constituent entities of the Russian Federation, a correction coefficient K2 can be applied, the value of which varies from 0.005 to 1. The specific size of this indicator is approved by the municipality.
The property tax rate for UTII is independently approved by regional authorities. If there are no laws regarding this issue in a subject of the Russian Federation, the value of this indicator is taken from Art. 380 Tax Code of the Russian Federation.
Regional authorities have the right to establish a one-time tax payment for the entire year or quarterly advance transfers.

Property tax for UTII takes place in 2016-2017. Legal entities and individuals - entrepreneurs are no longer completely exempt from paying property tax with UTII. All the nuances of this tax for imputed people are described in more detail in the article.

Property tax for organizations on UTII

In accordance with paragraph 4 of Art. 346.26 of the Tax Code (hereinafter referred to as the Code) by legal entities on UTII property tax in 2016-2017 years is paid only in relation to those real estate objects for which the tax base is determined as their value in the State Cadastre.

Necessity of payment property tax with UTII occurs when a number of conditions are met (clause 2, subclause 1, clause 7, article 378.2 of the Tax Code of the Russian Federation):

the results of the cadastral valuation of property at the beginning of the year were approved in the region;
a regional law on the payment of tax on such objects has been adopted;
the object of taxation based on the cadastral value is included in the list of objects in the region on which such a tax must be paid.

Property tax for individual entrepreneurs on imputation

As for individual entrepreneurs, in accordance with paragraph. 2 clause 4 art. 346.26 of the Code they also become payers property tax with UTII from real estate taxed based on the cadastral value and used by individual entrepreneurs in entrepreneurial activity.

But individual entrepreneurs do not submit reports on property tax with UTII. The responsibility for calculating tax for them falls on the tax authorities, which must send the entrepreneur tax notice for payment.

Territoriality for payment of property tax

In Art. 385 of the Code states that taxpayers must report on property tax with UTII in the tax service that controls the territory where the property is located.

So, if the taxpayer’s registration address is controlled by one Federal Tax Service Inspectorate, and the real estate itself is located on the territory controlled by another Federal Tax Service Inspectorate, then report according to property tax with UTII follows to the Federal Tax Service that controls the territory with the object of taxation. Tax payment must also be made to the budget of the constituent entity of the Russian Federation on whose territory the real estate is located (letter of the Federal Tax Service dated April 29, 2014 No. BS-4-11/8482).

Read about what property tax rates may be and how they depend on the region. .

Accounting Features

When taxpayers pay UTII, the amount of the transferred property tax does not in any way affect the amount of the single tax. The same applies to cases where the taxpayer combines the simplified tax system “income” and imputation.

Property tax can be taken into account in the amount of expenses under the simplified tax system “income reduced by expenses.” When combining this special regime with UTII, the tax amount can only be partially taken into account in simplified taxation system expenses.

Regional nuances

Property that is included in the regional lists is taxed at the rate established by the corresponding regional tax. The cadastral value of the property can be found out when applying to Rosreestr.

If the tax rate in a constituent entity of the Russian Federation has not yet been established, then property tax is paid based on the rate defined in Art. 380 Code.

Legal entities pay property tax immediately in full at the end of the year or with advances (if this procedure is established in the region). When determining the amount of the advance payment, the cadastral value of the property, established at the beginning of the tax period, is taken, divided by 4 and multiplied by the tax rate in effect in the region. The final tax amount is determined as the difference between the tax value indicated in the declaration/notification and the amount of advances paid during the tax period.

If the object did not belong to the taxpayer for the entire year, then when calculating the tax (advance payment on it), a coefficient is applied that takes into account the share of the ownership period. This ratio is defined as the ratio of the number of complete months of ownership and the total number of months in the period. A full month since 2016 is considered to be the one in which the object began to be registered with the taxpayer before the 15th day, or the one in which the taxpayer ceased to be the owner after the 15th day.

Results

Taxpayers paying a single imputed tax are also required to pay property tax on objects that have a cadastral value as the basis for this tax. The amount of property tax or advance payments on it does not in any way affect the amount of the single tax payable.

If the taxpayer carries out only taxable activities single tax, then he does not pay property tax, provided that all his property is used to carry out this activity. If the taxpayer has property that is not used in activities subject to UTII, then in relation to this property the taxpayer must calculate and pay property tax.

If the taxpayer carries out several types of activities, both taxable and non-taxable for UTII, then in accordance with the provisions of Art. 346.26 of the Tax Code of the Russian Federation, the taxpayer must ensure the maintenance of separate records of property used in various types activities.

If different property is used in each type of activity, then property tax is paid only in respect of that property that is used in activities that are not subject to UTII taxation. Thus, in relation to types of activities that are not subject to single taxation, the taxpayer calculates and pays taxes and fees in accordance with the general taxation regime.

However, the Tax Code of the Russian Federation does not establish a procedure for determining the tax base for the property that is simultaneously used in activities subject to and not subject to imputed tax.

If it is impossible to ensure separate accounting for this property, the value of the property that is the object of taxation under property tax should be determined in proportion to the amount of proceeds from the sale of products (works, services) received in the process of other activities, in the total amount of proceeds from the sale of products (works, services) services) organization. This position is set out in the letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated October 25, 2004 N 03-06-01-04/87 “On the procedure for calculating property tax in relation to property used simultaneously in activities subject to a single tax on imputed income, and in activities located on general mode taxation and for which it is not possible to provide separate accounting."

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 used, reflected on line 010 of Form No. 2 "Profit and Loss Statement" financial statements organizations (appendix to the Order of the State Statistics Committee of Russia and the Ministry of Finance of Russia dated November 14, 2003 N 475/102n).

Example 1.

Cosmos LLC carries out two types of activities - retail trade and food production. Retail trade has been transferred to UTII; for production activities, the LLC is on the general taxation system. Cosmos LLC calculates income tax using the accrual method.

In February, Kosmos LLC bought car. The car was put into service the same month. The cost of the car in accounting and tax accounting is 120,000 rubles. Cosmos LLC has established a useful life of fixed assets equal to five years (60 months). Thus, the amount of monthly depreciation is 2000 rubles. (RUB 120,000 / 60 months).

The car is used in two types of activities at once - retail trade and food production.

When calculating income tax and property tax for six months, the cost of a fixed asset is distributed in proportion to the revenue received from activities under the general regime in total income. When calculating income tax and property tax, the proportion can be determined using accounting data.

Let’s say that the revenue of Cosmos LLC for the first half of the year, according to accounting data, amounted to 184,650 rubles, of which:

1) from retail- 83,500 rub.;

2) from food production - 101,150 rubles. Thus, specific gravity revenue from food production in total income was 0.55:

(101150 / 184650). Consequently, Cosmos LLC will take into account depreciation in the amount of 4,400 rubles when calculating income tax for the half-year: (2,000 rubles x 4 months x 0.55). The accountant of Cosmos LLC calculated the property tax based on the data on the book value of the car at the beginning: January - 0 rubles; February - 0 rub.; March - 120,000 rubles; April - 118,000 rub. (120000 - 2000); May - 116,000 rub. (118000 - 2000); June - 114,000 rub. (116000 - 2000); July - 112,000 rub. (114000 - 2000).

The average cost of a car for six months will be: (120,000 + 118,000 + 116,000 + 114,000 + 112,000) / 7 months x 0.55 = 45,571.43 rubles. The amount of the advance payment for property tax for the six months is equal to (property tax rate - 2.2%) / 45,571.43 rubles x 2.2% / 4 = 250.64 rubles.

If the taxpayer ceases carrying out an activity subject to UTII taxation before the end of the quarter, then the value of the property that was used in this activity is included in the calculation of the average annual value of the property in a part proportional to the number of whole months after the termination of such activity.

Federal Law of November 11, 2003 N 139-FZ “On introducing amendments to part two of the Tax Code Russian Federation and introducing amendments and additions to Article 20 of the Law of the Russian Federation "On the Fundamentals of the Tax System in the Russian Federation", as well as on the recognition as invalid of acts of legislation of the Russian Federation regarding taxes and fees" in the Tax Code of the Russian Federation, Chapter 30 was introduced on January 1, 2004 “Organizational property tax”, which significantly changed the tax base and methodology for calculating corporate property tax.

The list of taxable objects has been narrowed: intangible assets, inventories and costs. The objects of taxation now include only movable and immovable property, which is taken into account on the balance sheet as fixed assets.

Upon acceptance to accounting assets as fixed assets should be guided by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 N 26n “On approval of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01”. The tax base, as before, is determined as the average annual value of the property, calculated based on its residual book value.

The average value of property recognized as an object of taxation for the reporting period is determined as the quotient of dividing the amount obtained by adding the residual value of the property on the 1st day of each month of the reporting period and the 1st day of the month following the reporting period by the number of months V reporting period, increased by one. The average annual value of property recognized as an object of taxation for the tax period is determined as the quotient of dividing the amount obtained by adding the values of the residual value of the property on the 1st day of each month of the tax period and the last day of the tax period, by the number of months in the tax period, increased by unit (clause 4 of article 376 of the Tax Code of the Russian Federation).

When accepting real estate objects for accounting as fixed assets, real estate objects completed capital construction and put into operation, for which documents have not yet been transferred to state registration, are not subject to property tax. Such objects, until the documents are submitted for state registration, continue to be taken into account as capital investments and cannot be subject to taxation on the property of organizations (letter of the Tax Policy Department of the Ministry of Finance of Russia dated April 13, 2004 N 04-05-06/39 “On the taxation of unregistered real estate objects").

Organizations that have switched to paying a single tax on imputed income for individual species activities, according to Ch. 26.3 of the Tax Code of the Russian Federation, payers of the property tax of organizations, submit tax returns for the property tax of organizations to the tax authorities only if there is property on the balance sheet that is not used in the activity transferred to the payment of UTII.

If an organization has only property on its balance sheet that is not subject to taxation, the value of this property is not subject to reflection in the tax return for corporate property tax. The value of taxable property subject to exemption in accordance with Art. 381 of the Tax Code of the Russian Federation and (or) the law of the constituent entity of the Russian Federation on the property tax of organizations, is subject to simultaneous reflection in sections 5 and 2 (3 or 4) of the tax return for the property tax of organizations.

The form of the declaration on the property tax of organizations (tax calculation for advance payments) and the Instructions for filling it out were approved by Order of the Ministry of Taxes of Russia of March 23, 2004 N SAE-3-21/224.

Example 2.

Koleso LLC provides transportation services with 18 vehicles. In February - March 2006, two vehicles were not used for transportation due to failure to undergo regular technical inspection. The initial cost of these cars is 350,000 rubles. The amount of depreciation accrued on them as of February 1, 2006 is 87,000 rubles, as of March 1, 2006 - 93,300 rubles, as of April 1, 2006 - 99,160 rubles.

Let's calculate advance payment on corporate property tax for the first quarter of 2006.

Since during February - March 2006 two cars were not actually used by the organization to conduct business activities subject to UTII, in this period these cars are recognized as an object of taxation under the corporate property tax (clause 1 of Article 374 of the Tax Code of the Russian Federation).

The tax base for property tax includes the average annual value of property, calculated on the basis of the residual value of property not used in activities subject to UTII, and only during the period in which the specified property was not used to conduct activities subject to UTII. Consequently, the average annual value of property to be included in the tax base for calculating the advance payment of property tax for the first quarter of 2006 is 192,635 rubles:

(0 + (350000 - 87000) + (350000 - 93300) + (350000 - 99160)) / (3 + 1).

According to paragraph 4 of Art. 382 of the Tax Code of the Russian Federation, the amount of the advance payment for property tax is calculated based on the results of the first quarter of 2006 in the amount of one-fourth of the product of the corresponding tax rate and the average value of property. Thus, the amount of the advance payment is 1059 rubles:

1/4 x 192,635 x 2.2%.

Since Ch. 30 of the Tax Code of the Russian Federation, the source of payment of property tax for organizations has not been established, then the organization on the basis of clause 4 of PBU 10/99 of the Accounting Regulations “Expenses of the Organization” PBU 10/99 (approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n) has the right to independently determine the procedure for recognizing expenses in accounting in the amount of accrued corporate property tax. The taxpayer may recognize the expense of paying property tax as part of other expenses (clause 11 of PBU 10/99).

In this case, the amount of property tax payable to the budget is reflected in accordance with the Chart of Accounts as follows: on the credit of account 68 “Calculations for taxes and fees” in correspondence with the debit of account 91 “Other income and expenses”, subaccount 91-2 "Other expenses."

Example 3.

Housing cooperative "Dom" conducts both statutory non-commercial activities and entrepreneurial activities, which are subject to UTII. On the balance sheet of the housing cooperative there is an object of fixed assets, which is used both in business activities, subject to tax on imputed income, and in statutory ones. The average annual cost of the object is 100,000 rubles.

The total revenue for the year amounted to 2,000,000 rubles, including from business activities - 1,200,000 rubles.

Based on primary documents The accounting department must calculate the average annual value of property for the tax period, based on the part proportional to the amount of target funds in the total income of the organization. According to the conditions of the example, the accounting statement should indicate:

“The share of target funds in the organization’s total income was 40%:

(2000000 - 1200000) / 2000000 x 100%".

The annual amount of property tax for the housing cooperative "Dom" at a rate of 2.2% will be 880 rubles:

(100,000 rubles x 2.2%) x 40%.