Tax Code Chapter 30. Tax Code for Beginners

Where is the payment of corporate property tax introduced?

In all subjects of the Russian Federation: republics, territories, regions, autonomous okrugs and in the federal cities of Moscow, St. Petersburg and Sevastopol. Moreover, in each of the subjects the payment of property tax is introduced by its own separate law, which provides for regional specifics.

How do general rules and regional specifics relate?

The rules for calculating and paying corporate property tax are enshrined in Chapter 30 of the Tax Code. The provisions of this chapter are the same for all subjects of the Russian Federation, but regional authorities have the right to establish some features within the framework of general rules.

Thus, a subject of the Russian Federation can approve its own tax rates by regional law, but these rates should not exceed 2.2 percent. In addition, the region has the right to set its own deadlines for paying taxes and advance payments. Finally, the authorities of a constituent entity of the Russian Federation may, at their discretion, introduce regional property tax benefits, as well as establish (or not establish) reporting periods within the tax period.

Who pays corporate property tax

Russian organizations that have fixed assets (fixed assets) on their balance sheets.
Foreign organizations operating in Russia through permanent representative offices and having fixed assets or receiving property under a concession agreement (such companies account for property according to Russian accounting rules).
Foreign organizations that have not established permanent representative offices in Russia, but own real estate on the territory of the Russian Federation, or have received such real estate under a concession agreement.

Who does not pay corporate property tax

The Tax Code contains a closed list of taxpayers exempt from paying corporate property tax. This list includes religious organizations, public organizations of people with disabilities, pharmaceutical manufacturers and a number of other enterprises. This list is valid in all regions of Russia without exception. In addition, each region has the right to additionally establish its own benefits.

What is the corporate property tax calculated on?

Russian companies charge tax on real estate reflected on the balance sheet as fixed assets, that is, as a debit to account 01.

As for “movable” fixed assets, they were also subject to tax until 2013. In 2013 and 2014, movable property was exempt from tax provided that it was placed on the balance sheet no earlier than 2013. Starting from 2015, an additional condition appeared: movable property classified in depreciation groups I and II still does not belong to taxable objects. Objects classified in all other depreciation groups, strictly speaking, are taxable, but most of them are subject to benefits. Thus, almost all “movable” fixed assets are exempt from tax.

Please note: the rules listed above apply to property, which, according to accounting standards, should be shown as the debit of account 01. If, in violation of accounting standards, the organization did not reflect the taxable object in account 01 and, as a result, did not accrue property tax, employees The Federal Tax Service will most likely consider this tax evasion. Therefore, accountants should pay special attention to transactions related to the accounting of fixed assets.

The tax is charged on all of the above fixed assets, including those transferred for temporary use, possession, disposal, trust management, contributed to joint activities or received under a concession agreement. Tax on property transferred for leasing is assessed either by the lessor or the lessee, depending on whose balance sheet the object is listed on.

Foreign companies that have opened permanent representative offices in Russia charge taxes on objects that, according to Russian accounting standards, are fixed assets. Foreign enterprises that do not have permanent representative offices - for any real estate owned by them and located on the territory of the Russian Federation.

What is not subject to corporate property tax?

In all regions of the Russian Federation without exception, tax is not charged on land, water and other environmental management facilities. Also, since 2015, fixed assets included in depreciation groups I and II in accordance with the Classification of fixed assets approved by the government of the Russian Federation (regardless of the moment the object was registered) are not recognized as subject to taxation. In addition, the property of bar associations, law offices, legal consultations, specialized prosthetic and orthopedic enterprises and some other objects are exempt from taxation.

Please note that constituent entities of the Russian Federation may additionally approve lists of property not subject to taxation in the territory of a given region.

Tax rate for corporate property tax

Each region approves its own corporate property tax rate. The only limitation prescribed in the Tax Code is that the rate cannot exceed 2.2 percent. For example, Moscow has introduced a maximum corporate property tax rate of 2.2 percent. At the same time, in relation to real estate objects, the tax base for which is determined as cadastral value, the tax rate cannot exceed the values established in the Tax Code of the Russian Federation. So, for example, in 2015 in the city of Moscow this rate cannot be more than 1.7 percent, in other constituent entities of the Russian Federation - no more than 1.5 percent (clause 1.1 of Article 380 of the Tax Code of the Russian Federation).

Subjects of the Russian Federation have the right to differentiate rates depending on the categories of taxpayers and property. For example, in the Perm region for construction, transport and a number of other enterprises, the rate for acquired and newly introduced fixed assets depends on the service life. In the first year it is 0.6 percent, in the second and third years - 1.1 percent, then - 2.2 percent*.

* Law of the Perm region dated August 30, 2001 No. 1685-296.

You can find out what rates and benefits have been introduced in your region by contacting your tax office.

Who should be responsible for calculating corporate property taxes?

How to calculate corporate property tax

To calculate the property tax of organizations, you need to determine the tax base and multiply it by the tax rate. The tax amount and tax base are calculated separately in relation to the property of the parent organization; in relation to the property of each separate division, which has its own balance sheet; for each property located outside the location of the parent organization, a division with its own balance sheet, or a permanent representative office of a foreign company. If a property is located in different regions, then the tax base for it is calculated separately from other property. In this case, it will be necessary to determine the share attributable to each region.

The tax base is generally the average annual value of taxable property. The base is determined based on the results of the tax period, which is equal to the calendar year. To calculate the base, you need to add the values of the residual value of objects on the 1st day of each month and on the last day of the tax period. Then the resulting amount must be divided by the number of months in the tax period, increased by one.

Example

Let’s assume that the residual value of the company’s property was equal to the values given in Table 1.
Then the average annual cost will be 120,000 rubles.
((150 000 + 145 000 + 140 000 + 135 000 + 130 000 + 125 000+ 120 000 + 115 000 + 110 000 + 105 000 + 100 000 + 95 000 + 90 000): (12+1).

Table 1

We add that the residual value must be determined according to the standards set out in PBU 6/01 “Accounting for fixed assets” and according to the rules given in the guidelines for accounting for fixed assets**. It is also necessary to adhere to the procedure established in the accounting policy of the enterprise.

** The guidelines were approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

Starting from 2014, for some real estate objects (shopping and administrative and business centers, offices, catering outlets, etc.), the taxable base is recognized not as the average annual value, but as the cadastral value. For such objects, the tax amount is equal to the cadastral value of the object as of January 1 of the corresponding year, multiplied by the tax rate.

How to calculate an advance payment for corporate property tax

For property for which the tax is calculated based on the average annual value, the reporting periods are quarter, six months and nine months. In regions where reporting periods have been introduced, organizations must make advance payments throughout the year.

To calculate the amount of the advance payment, it is generally necessary to find the average value of the property for the reporting period. It is determined according to the rules that are used to calculate the average annual cost. The difference is that instead of the residual value on the last day of the period, you need to add the residual value on the 1st day of the next month.

Example

Let’s assume that the residual value of the company’s property for the quarter was equal to the values given in Table 2.
Then the average cost in the reporting period will be 142,500 rubles.
((150 000 + 145 000 + 140 000 + 135 000): (3+1)).
Please note that the formula includes the residual value as of April 1, and not as of March 31.

table 2

The amount of the advance payment is equal to one-fourth of the average value of the property for the reporting period, multiplied by the tax rate. If we assume that the rate is 2.2 percent, then the amount of the advance payment for the quarter in our example will be 784 rubles. (RUB 142,500 x 2.2%:4).

In 2015 and earlier, for property for which the tax is calculated based on the cadastral value, the reporting periods were quarter, six months and nine months. Starting from 2016, the reporting periods for such objects are the first, second and third quarters. In regions where reporting periods have been introduced, companies must make advance payments equal to one-fourth of the cadastral value multiplied by the rate.

When to transfer money

Organizational property tax and advance payments for it must be transferred within the time limits established by the legislation of the region. You can find out the specific dates for transferring money from your tax office.

When paying the final tax amount, advance payments made during the year must be taken into account. Regions where reporting periods have been introduced have the right to exempt certain categories of taxpayers from paying advance payments.

Where to transfer money

Taxes and advance payments in respect of property owned by the parent organization must be transferred to the budget at the location of this organization.

Taxes and advance payments in respect of property owned by a separate division that has a separate balance sheet must be transferred to the budget at the location of this division. When calculating the amount of tax and advance payments, the rate established for the region where the unit is located should be applied.

Tax and advance payments in respect of real estate located outside the location of the parent organization and divisions that have their own balance sheet must be transferred to the budget at the location of such real estate. Tax amounts and advance payments should be calculated at the rate established for the region where the property is located.

How to report corporate property tax

Taxpayers are required to submit a corporate property tax return no later than March 30 of the year following the expired tax period.

In regions where reporting periods have been introduced, it is necessary to submit settlements for advance payments no later than 30 calendar days from the end of the reporting period (no later than April 30, July 30 and October 30, respectively).

Organizations that do not own taxable property are not taxpayers and therefore do not have to submit declarations and calculations.

Where to submit reports

Declarations and settlements for advance payments should be submitted at the location of the head office; at the location of separate divisions allocated to separate balance sheets; at the location of real estate objects.

If a division does not have its own balance sheet, then it must report on its movable property to the inspectorate where the parent organization is registered. Reports on real estate owned by such a unit must be submitted to the inspection office at the location of the unit.

Organizational property tax is paid by legal entities that own real estate in the Russian Federation. In a number of regions, tax is also paid in relation to movable objects. The tax is calculated based on the average annual or cadastral value of the property. The tax rate depends on the region, and in general does not exceed 2.2%. This article is devoted to Chapter 30 of the Tax Code of the Russian Federation “Property tax of organizations”. It tells you in an accessible, simple language about the procedure for calculating and paying property taxes, tax rates and deadlines for submitting reports. This material is part of the “Tax Code for Dummies” series. Please note that the articles in this series provide a general overview of taxes only; for practical activities, it is necessary to refer to the primary source - the Tax Code of the Russian Federation.

Organizational property tax

Where is the payment of corporate property tax introduced?

How do general rules and regional specifics relate?

Thus, a subject of the Russian Federation can approve its own tax rates by regional law, but these rates should not generally exceed 2.2 percent. In addition, the region has the right to set its own deadlines for paying taxes and advance payments. Finally, the authorities of a constituent entity of the Russian Federation may, at their discretion, introduce regional property tax benefits, as well as establish (or not establish) reporting periods within the tax period.

Who pays corporate property tax

Russian organizations whose balance sheets include real estate as fixed assets (fixed assets).
Foreign organizations operating in Russia through permanent representative offices and having real estate recorded as fixed assets, or receiving real estate under a concession agreement (such companies account for property according to Russian accounting rules).
Foreign organizations that have not established permanent representative offices in Russia, but own real estate on the territory of the Russian Federation, or have received such real estate under a concession agreement.

Who does not pay corporate property tax

What is the corporate property tax calculated on?

Russian companies charge tax on real estate reflected on the balance sheet as fixed assets, that is, as a debit to account 01.

As for “movable” fixed assets, until 2019 they were exempt from property tax in those constituent entities of the Russian Federation where the corresponding laws were adopted (only objects put on the balance sheet in 2013 or later were subject to the exemption). Starting from 2019, no tax on movable property is paid in any region.

Foreign companies that have opened permanent representative offices in Russia are charged tax on real estate, which, according to Russian accounting standards, are fixed assets. Foreign enterprises that do not have permanent representative offices - for any real estate owned by them and located on the territory of the Russian Federation.

What is not subject to corporate property tax?

In all regions of the Russian Federation without exception, tax is not charged on land, water and other environmental management facilities. In addition, the property of bar associations, law offices, legal consultations, specialized prosthetic and orthopedic enterprises and some other objects are exempt from taxation.

Please note that constituent entities of the Russian Federation may additionally approve lists of property not subject to taxation in the territory of a given region.

Tax rate for corporate property tax

Each region approves its own corporate property tax rate. The only limitation prescribed in the Tax Code is that the rate cannot exceed 2.2 percent. At the same time, in relation to real estate objects, the tax base for which is determined as cadastral value, the tax rate cannot exceed the values established in the Tax Code of the Russian Federation.

Subjects of the Russian Federation have the right to differentiate rates depending on the categories of taxpayers and property.

You can find out what rates and benefits have been introduced in your region by contacting your tax office.

Who should be responsible for calculating corporate property taxes?

How to calculate corporate property tax

To calculate the property tax of organizations, you need to determine the tax base and multiply it by the tax rate. Until 2019, the tax base was calculated separately in relation to the property of the parent organization; in relation to the property of each separate division, which has its own balance sheet; for each property located outside the location of the parent organization, a division with its own balance sheet, or a permanent representative office of a foreign company. Starting from 2019, the tax base is calculated separately for each property

If a property is located in different regions, then the tax base for it is calculated separately from other property. In this case, it is necessary to determine the share attributable to each region.

Let's give an example. Let’s assume that the residual value of the company’s property was equal to the values given in Table 1. Then the average annual cost will be 1,200,000 rubles ((1,500,000 + 1,450,000 + 1,400,000 + 1,350,000 + 1,300,000 + 1,250,000+ 1 200,000 + 1,150,000 + 1,100,000 + 1,050,000 + 1,000,000 + 950,000 + 900,000): (12+1).

Table 1

We add that the residual value must be determined according to the standards set out in PBU 6/01 “Accounting for fixed assets”, and according to the rules given in the guidelines for accounting of fixed assets*. It is also necessary to adhere to the procedure established in the accounting policy of the enterprise.

Starting from 2014, in relation to some real estate objects (shopping and administrative and business centers, offices, catering outlets, etc.), the taxable base is recognized not as the average annual value, but as the cadastral value. For such objects, the tax amount is generally equal to the cadastral value of the object as of January 1 of the corresponding year, multiplied by the tax rate. Let us add that information about the cadastral value of real estate must be taken from the Unified State Register of Real Estate.

How to calculate an advance payment for corporate property tax

Let's explain with an example. Let’s assume that the residual value of the company’s property for the quarter was equal to the values given in Table 2. Then the average cost in the reporting period will be 1,425,000 rubles ((1,500,000 + 1,450,000 + 1,400,000 + 1,350,000): (3+ 1)). Please note that the formula includes the residual value as of April 1, and not as of March 31.

table 2

The amount of the advance payment is equal to one-fourth of the average value of the property for the reporting period, multiplied by the tax rate. If we assume that the rate is 2.2 percent, then the amount of the advance payment for the quarter in our example will be 7,837 rubles. (RUB 1,425,000 x 2.2%:4).

For property , the tax on which is calculatedBased on the cadastral value, the reporting periods are the first, second and third quarters. In regions where reporting periods have been introduced, companies must make advance payments equal to one fourth cadastral value multiplied by the rate.

When to transfer money

Where to transfer money

Taxes and advance payments in respect of property owned by the parent organization must be transferred to the budget at the location of this organization.

How to report corporate property tax

Taxpayers are required to submit a corporate property tax return no later than March 30 of the year following the expired tax period.

Organizations that do not own taxable property are not taxpayers and therefore do not have to submit declarations and calculations.

Where to submit reports

Since the beginning of 2019, organizations are generally required to report property taxes at the location of each property. At the same time, a company that has several real estate properties has the right to submit a single declaration or a single calculation for property tax. This can be done if all objects are located on the territory of one constituent entity of the Russian Federation, the budget of which is fully credited with property tax. Submitting a single declaration (calculation) is permitted only for objects for which the tax is calculated based on the average annual cost. The procedure for submitting unified reporting should be pre-agreed with the regional department of the Federal Tax Service by sending there a corresponding notification

Article 372. General provisions

1. The property tax of organizations (hereinafter in this chapter - tax) is established by this Code and the laws of the constituent entities of the Russian Federation, is put into effect in accordance with this Code by the laws of the constituent entities of the Russian Federation and from the moment of entry into force is obligatory for payment in the territory of the corresponding constituent entity of the Russian Federation .2. When establishing a tax, the legislative bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by this chapter, the procedure and deadlines for paying the tax. When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by taxpayers.

Article 373. Taxpayers

1. Taxpayers (hereinafter in this chapter - taxpayers) are recognized as: Russian organizations; foreign organizations operating in the Russian Federation through permanent representative offices and (or) owning real estate on the territory of the Russian Federation, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation.1.1. Organizations that organize the Olympic Games and Paralympic Games in accordance with Article 3 of the Federal Law "On the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and amendments to separate legislative acts of the Russian Federation" in relation to property used in connection with the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi and the development of the city of Sochi as a mountain climatic resort.2. The activities of a foreign organization are recognized as leading to the formation of a permanent representative office in the Russian Federation in accordance with Article 306 of this Code, unless otherwise provided by international treaties of the Russian Federation.

Article 374. Object of taxation

1. The objects of taxation for Russian organizations are movable and immovable property (including property transferred for temporary possession, use, disposal, trust management, contributed to joint activities or received under a concession agreement), recorded on the balance sheet as fixed assets. in the manner established for maintaining accounting records, unless otherwise provided by Article 378 of this Code.2. The objects of taxation for foreign organizations operating in the Russian Federation through permanent representative offices are movable and immovable property related to fixed assets, property received under a concession agreement. For the purposes of this chapter, foreign organizations keep records of taxable objects in the manner established in the Russian Federation. Federations for accounting purposes.3. Objects of taxation for foreign organizations that do not carry out activities in the Russian Federation through permanent representative offices are recognized as real estate located on the territory of the Russian Federation and owned by these foreign organizations and real estate received under a concession agreement.4. The following are not recognized as objects of taxation:
1) land plots and other environmental management facilities (water bodies and other natural resources);
2) property owned by the right of economic management or operational management to federal executive authorities, in which military and (or) equivalent service is legally provided for, used by these authorities for the needs of defense, civil defense, security and law enforcement in the Russian Federation.

Article 375. Tax base

1. The tax base is determined as the average annual value of property recognized as an object of taxation. When determining the tax base, property recognized as an object of taxation is taken into account at its residual value, formed in accordance with the established accounting procedure approved in the accounting policy of the organization. In the event that for individual fixed assets, depreciation is not provided; the cost of these objects for tax purposes is determined as the difference between their original cost and the amount of depreciation calculated according to the established depreciation rates for accounting purposes at the end of each tax (reporting) period.2. The tax base in relation to real estate objects of foreign organizations that do not carry out activities in the Russian Federation through permanent representative offices, as well as in relation to real estate objects of foreign organizations not related to the activities of these organizations in the Russian Federation through permanent representative offices, is recognized as the inventory value of these objects according to data bodies of technical inventory. Authorized bodies and specialized organizations carrying out accounting and technical inventory of real estate objects are required to report to the tax authority at the location of these objects information about the inventory value of each such object located on the territory of the corresponding constituent entity of the Russian Federation, within 10 days from the date assessments of these objects.

Article 376. Procedure for determining the tax base

1. The tax base is determined separately in relation to property subject to taxation at the location of the organization (the place of registration with the tax authorities of the permanent representative office of a foreign organization), in relation to the property of each separate division of the organization that has a separate balance sheet, in relation to each object of real estate located outside the location of the organization, a separate division of the organization that has a separate balance sheet, or a permanent representative office of a foreign organization, as well as in relation to property taxed at different tax rates.2. If an object of real estate subject to taxation has an actual location on the territories of different constituent entities of the Russian Federation or on the territory of a constituent entity of the Russian Federation and in the territorial sea of the Russian Federation (on the continental shelf of the Russian Federation or in the exclusive economic zone of the Russian Federation), in relation to the specified real estate object, the tax base is determined separately and is accepted when calculating tax in the corresponding subject of the Russian Federation in part proportional to the share of the book value (for real estate objects specified in paragraph 2 of Article 375 of this Code - inventory value) of the real estate object on the territory of the corresponding subject Russian Federation.3. The tax base is determined by taxpayers independently in accordance with this chapter.4. 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 in the 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 number of months in the tax period increased by one.5. The tax base in relation to each piece of real estate of foreign organizations specified in paragraph 2 of Article 375 of this Code is taken to be equal to the inventory value of this piece of real estate as of January 1 of the year that is the tax period.

Article 377. Features of determining the tax base within the framework of a simple partnership agreement (joint activity agreement)

1. The tax base under a simple partnership agreement (joint activity agreement) is determined based on the residual value of property recognized as an object of taxation, contributed by the taxpayer under a simple partnership agreement (joint activity agreement), as well as based on the residual value of other property recognized as an object of taxation, acquired and (or) created in the process of joint activity, constituting the common property of the partners, accounted for on a separate balance sheet of a simple partnership by a participant in a simple partnership agreement conducting common affairs. Each participant in a simple partnership agreement calculates and pays tax in relation to the property recognized as an object of taxation, transferred by him to joint activity. In relation to property acquired and (or) created in the process of joint activity, the calculation and payment of tax are made by the participants in the simple partnership agreement in proportion to the value of their contribution to the common cause.2. The person keeping records of the common property of the partners is obliged for tax purposes to report, no later than the 20th day of the month following the reporting period, to each taxpayer who is a party to a simple partnership agreement (joint activity agreement) information about the residual value of the property constituting the common property of the partners, on the 1st day of each month of the corresponding reporting period and on the share of each participant in the common property of the partners. In this case, the person keeping records of the partners’ common property provides the information necessary to determine the tax base.

Article 378. Peculiarities of taxation of property transferred to trust management

Property transferred into trust management, as well as property acquired under a trust management agreement, is subject to taxation (with the exception of property constituting a mutual investment fund) from the trust management founder.

Article 378.1. Features of property taxation during the execution of concession agreements

Property transferred to the concessionaire and (or) created by him in accordance with the concession agreement is subject to taxation by the concessionaire.

Article 379. Tax period. Reporting period

1. The tax period is a calendar year.2. Reporting periods are the first quarter, six months and nine months of the calendar year.3. When establishing a tax, the legislative body of a constituent entity of the Russian Federation has the right not to establish reporting periods.

Article 380. Tax rate

1. Tax rates are established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2 percent.2. It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) property recognized as an object of taxation.

Article 381. Tax benefits

Exempt from taxation:
1) organizations and institutions of the penal system - in relation to property used to carry out the functions assigned to them;
2) religious organizations - in relation to property used by them to carry out religious activities;
3) all-Russian public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members disabled people and their legal representatives make up at least 80 percent - in relation to the property used by them to carry out their statutory activities; organizations whose authorized capital consists entirely of contributions from the specified all-Russian public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, in relation to the property used by them for production and (or) sale goods (except for excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation in agreement with all-Russian public organizations of disabled people), works and services (except for brokerage and other intermediary services); institutions, the only the owners of the property of which are the specified all-Russian public organizations of disabled people - in relation to the property used by them to achieve educational, cultural, medical and health, physical education, sports, scientific, information and other purposes of social protection and rehabilitation of disabled people, as well as to provide legal and other assistance to disabled people, disabled children and their parents;
4) organizations whose main activity is the production of pharmaceutical products - in relation to property used by them for the production of veterinary immunobiological preparations intended to combat epidemics and epizootics;
5) organizations - in relation to objects recognized as historical and cultural monuments of federal significance in the manner established by the legislation of the Russian Federation;
6) has become invalid. - Federal Law of November 11, 2003 N 139-FZ;
7) has become invalid. - Federal Law of November 11, 2003 N 139-FZ;
8) has become invalid. - Federal Law of November 11, 2003 N 139-FZ;
9) organizations - in relation to nuclear installations used for scientific purposes, storage facilities for nuclear materials and radioactive substances, as well as radioactive waste storage facilities;
10) organizations - in relation to icebreakers, ships with nuclear power plants and nuclear technology service ships;
11) organizations - in relation to public railways, public federal highways, main pipelines, energy transmission lines, as well as structures that are an integral technological part of these facilities. The list of property related to the specified objects is approved by the Government of the Russian Federation;
12) organizations - in relation to space objects;
13) property of specialized prosthetic and orthopedic enterprises;
14) property of bar associations, law offices and legal consultations;
15) property of state scientific centers;
16) has become invalid. - Federal Law of November 11, 2003 N 139-FZ;
17) organization - in relation to property recorded on the balance sheet of an organization - a resident of a special economic zone, created or acquired for the purpose of conducting activities in the territory of a special economic zone, used in the territory of a special economic zone within the framework of the agreement on the creation of a special economic zone and located on the territory of this special economic zone, within five years from the date of registration of the specified property;
18) organizations - in relation to ships registered in the Russian International Register of Ships.

Article 382. Procedure for calculating the amount of tax and amounts of advance payments for tax

1. The amount of tax is calculated based on the results of the tax period as the product of the corresponding tax rate and the tax base determined for the tax period.2. The amount of tax payable to the budget at the end of the tax period is determined as the difference between the amount of tax calculated in accordance with paragraph 1 of this article and the amounts of advance tax payments calculated during the tax period.3. The amount of tax payable to the budget is calculated separately in relation to property subject to taxation at the location of the organization (place of registration with the tax authorities of the permanent representative office of a foreign organization), in relation to the property of each separate division of the organization, which has a separate balance sheet, in relation to each real estate property property located outside the location of the organization, a separate division of the organization that has a separate balance sheet, or a permanent representative office of a foreign organization, as well as in relation to property taxed at different tax rates.4. The amount of the advance tax payment is calculated based on the results of each reporting period in the amount of one-fourth of the product of the corresponding tax rate and the average value of property determined for the reporting period in accordance with paragraph 4 of Article 376 of this Code.5. The amount of the advance tax payment in respect of real estate objects of foreign organizations specified in paragraph 2 of Article 375 of this Code is calculated at the end of the reporting period as one-fourth of the inventory value of the real estate object as of January 1 of the year that is the tax period, multiplied by the corresponding tax rate. If during the tax (reporting) period the taxpayer acquires ownership rights to an object of real estate of foreign organizations, specified in paragraph 2 of Article 375 of this Code, the calculation of the amount of tax (the amount of the advance tax payment) in relation to this object of real estate is carried out from taking into account the coefficient, defined as the ratio of the number of full months during which a given piece of real estate was owned by the taxpayer to the number of months in the tax (reporting) period, unless otherwise provided by this article.6. When establishing a tax, the legislative body of a constituent entity of the Russian Federation has the right to provide for certain categories of taxpayers the right not to calculate or pay advance tax payments during the tax period.

Article 383. Procedure and terms for payment of tax and advance payments of tax

1. Tax and advance payments of tax are subject to payment by taxpayers in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.2. During the tax period, taxpayers make advance tax payments, unless otherwise provided by the law of the constituent entity of the Russian Federation. At the end of the tax period, taxpayers pay the amount of tax calculated in the manner prescribed by paragraph 2 of Article 382 of this Code.3. In relation to property located on the balance sheet of a Russian organization, tax and advance payments of tax are subject to payment to the budget at the location of the said organization, taking into account the specifics provided for in Articles 384 and 385 of this Code.4. In relation to real estate objects that are part of the Unified Gas Supply System in accordance with Federal Law of March 31, 1999 N 69-FZ "On Gas Supply in the Russian Federation", the tax is transferred to the budgets of the constituent entities of the Russian Federation in proportion to the value of this property actually located on the territory the corresponding subject of the Russian Federation.5. Foreign organizations operating in the Russian Federation through permanent missions, in relation to the property of permanent missions, pay tax and advance payments of tax to the budget at the place where said permanent missions are registered with the tax authorities.6. In relation to real estate objects of a foreign organization specified in paragraph 2 of Article 375 of this Code, tax and advance payments for tax are subject to payment to the budget at the location of the real estate object.

Article 384. Peculiarities of calculation and payment of tax at the location of separate divisions of the organization

An organization that includes separate divisions that have a separate balance sheet pays tax (advance tax payments) to the budget at the location of each of the separate divisions in relation to property recognized as an object of taxation in accordance with Article 374 of this Code, located on a separate balance sheet of each of them. them, in an amount determined as the product of the tax rate in force in the territory of the corresponding constituent entity of the Russian Federation on which these separate divisions are located, and the tax base (one fourth of the average value of property) determined for the tax (reporting) period in accordance with Article 376 of this Code, in relation to each separate division.

Article 385. Peculiarities of calculation and payment of tax in relation to real estate objects located outside the location of the organization or its separate division

An organization that takes into account on its balance sheet real estate objects located outside the location of the organization or its separate division that has a separate balance sheet, pays tax (advance tax payments) to the budget at the location of each of these real estate objects in an amount determined as the product of the tax rate in force on the territory of the relevant constituent entity of the Russian Federation on which these real estate objects are located, and the tax base (one fourth of the average value of the property) determined for the tax (reporting) period in accordance with Article 376 of this Code in relation to each real estate object.

Article 385.1. Peculiarities of calculation and payment of corporate property tax by residents of the Special Economic Zone in the Kaliningrad Region

1. Residents of the Special Economic Zone in the Kaliningrad Region pay corporate property tax in accordance with this chapter in respect of all property that is subject to taxation under the specified tax, with the exception of property created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone zone in the Kaliningrad region.2. Residents calculate the amount of corporate property tax in relation to property created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region separately.3. For residents, during the first six calendar years, starting from the date of inclusion of a legal entity in the unified register of residents of the Special Economic Zone in the Kaliningrad Region, the tax rate for corporate property tax in relation to property created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone economic zone in the Kaliningrad region, is set at 0 percent.4. In the period from the seventh to the twelfth calendar year inclusive from the date of inclusion of a legal entity in the unified register of residents of the Special Economic Zone in the Kaliningrad region, the tax rate for the property tax of organizations in relation to property created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone zone in the Kaliningrad region, is the value established by the law of the Kaliningrad region and reduced by fifty percent.5. The special procedure for paying property tax for organizations does not apply to that part of the value of property (created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region) that is used for the production of goods (work, services) for which an investment project may be sent. In this case, the share of the value of the property that is used to produce goods (work, services) for which an investment project cannot be directed is considered equal to the share of income from the sale of such goods (work, services) in the total volume of all income of the resident.6. The difference between the amount of corporate property tax in relation to the tax base for corporate property tax (created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region), which would have been calculated by the resident if the special procedure for paying tax on the property of organizations established by this article and the amount of tax on property of organizations calculated by a resident in accordance with this article in relation to the tax on property of organizations created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region is not included into the tax base for corporate income tax for residents. 7. If a resident is excluded from the unified register of residents of the Special Economic Zone in the Kaliningrad Region before he receives a certificate of fulfillment of the terms of the investment declaration, the resident is considered to have lost the right to apply the special procedure for paying corporate property tax established by this article from the beginning of the quarter in which it was excluded from the specified register. In this case, the resident is obliged to calculate the amount of tax in relation to the property created or acquired by him during the implementation of the investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region, at the tax rate established in accordance with Article 380 of this Code. The amount of tax is calculated for the period of application of the special taxation procedure. The calculated amount of tax is subject to payment by the resident after the expiration of the reporting or tax period in which he was excluded from the unified register of residents of the Special Economic Zone in the Kaliningrad Region, no later than the deadlines established for payment advance payments of tax for the reporting period or tax for the tax period in accordance with paragraph 1 of Article 383 of this Code. When conducting an on-site tax audit of a resident excluded from the unified register of residents of the Special Economic Zone in the Kaliningrad Region, in terms of the correctness of calculation and completeness of payment of the tax amount in relation to property created or acquired by him during the implementation of an investment project, the restrictions established by paragraph two of paragraph 4 and paragraph 5 of Article 89 of this Code do not apply, provided that the decision to order such an inspection is made no later than within three months from the date of payment resident of the specified tax amount.

Article 386. Tax return

1. Taxpayers are required, at the end of each reporting and tax period, to submit to the tax authorities at their location, at the location of each of their separate divisions that have a separate balance sheet, as well as at the location of each piece of real estate (for which a separate procedure for calculating and paying tax is established) , unless otherwise provided by this paragraph, tax calculations for advance payments of tax and a tax return for tax. In relation to property located in the territorial sea of the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and (or) beyond outside the territory of the Russian Federation (for Russian organizations), tax calculations for advance payments of tax and a tax return for tax are submitted to the tax authority at the location of the Russian organization (the place of registration with the tax authorities of the permanent representative office of the foreign organization). Taxpayers, in accordance with Article 83 of this Code classified as the largest taxpayers, submit tax returns (calculations) to the tax authority at the place of registration as the largest taxpayers.2. Taxpayers submit tax calculations for advance tax payments no later than 30 calendar days from the end of the relevant reporting period.3. Tax returns based on the results of the tax period are submitted by taxpayers no later than March 30 of the year following the expired tax period.

Article 386.1. Elimination of double taxation

1. The amounts of property tax actually paid by a Russian organization outside the territory of the Russian Federation in accordance with the legislation of another state in relation to property owned by a Russian organization and located on the territory of this state are counted when paying tax in the Russian Federation in relation to the specified property. In this case, the amount creditable amounts of tax paid outside the territory of the Russian Federation cannot exceed the amount of tax payable by this organization in the Russian Federation in respect of the property specified in this paragraph.2. To offset the tax, a Russian organization must submit the following documents to the tax authorities: an application for tax offset; a document confirming the payment of tax outside the territory of the Russian Federation, confirmed by the tax authority of the relevant foreign state. The above documents are submitted by the Russian organization to the tax authority at the location of the Russian organization together with a tax return for the tax period in which the tax was paid outside the territory of the Russian Federation.

Federal Law No. 77-FZ of May 16, 2007 amended paragraph 2 of this Code, which comes into force after one month from the date of official publication of the said Federal Law and no earlier than the 1st day of the next tax period for corporate property tax

2. When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by this chapter, the procedure and deadlines for paying the tax.

When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by taxpayers.

Article 373 of the Tax Code of the Russian Federation - Taxpayers

1. Taxpayers of tax (hereinafter in this chapter - taxpayers) are recognized as:

Russian organizations;

foreign organizations operating in the Russian Federation through permanent representative offices and (or) owning real estate on the territory of the Russian Federation, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation.

Federal Law of December 1, 2007 N 310-FZ of this Code is supplemented by paragraph 1.1, which comes into force on January 1, 2008, but not earlier than one month from the date of official publication of the said Federal Law and not earlier than the 1st next tax period for corporate property tax

2. The activities of a foreign organization are recognized as leading to the formation of a permanent representative office in the Russian Federation in accordance with this Code, unless otherwise provided by international treaties of the Russian Federation.

Article 374 of the Tax Code of the Russian Federation - Object of taxation

Federal Law No. 216-FZ of July 24, 2007 amended paragraph 1 of Article 374, coming into force on January 1, 2008.

1. The object of taxation for Russian organizations is movable and immovable property (including property transferred for temporary possession, use, disposal or trust management contributed to joint activities), recorded on the organization’s balance sheet as fixed assets in accordance with the established accounting procedure accounting, unless otherwise provided by this Code.

2. The object of taxation for foreign organizations operating in the Russian Federation through permanent representative offices is recognized as movable and immovable property related to fixed assets.

For the purposes of this chapter, foreign organizations keep records of taxable items in accordance with the accounting procedure established in the Russian Federation.

3. The object of taxation for foreign organizations that do not carry out activities in the Russian Federation through permanent representative offices is recognized as real estate located on the territory of the Russian Federation, owned by these foreign organizations by right of ownership.

4. The following are not recognized as objects of taxation:

1) land plots and other environmental management facilities (water bodies and other natural resources);

2) property owned by the right of economic management or operational management to federal executive authorities, in which military and (or) equivalent service is legally provided for, used by these authorities for the needs of defense, civil defense, security and law enforcement in the Russian Federation.

Article 375 of the Tax Code of the Russian Federation - Tax base

1. The tax base is determined as the average annual value of property recognized as an object of taxation.

When determining the tax base, property recognized as an object of taxation is taken into account at its residual value, formed in accordance with the established accounting procedure approved in the accounting policy of the organization.

If depreciation is not provided for individual fixed assets, the value of these objects for tax purposes is determined as the difference between their original cost and the amount of depreciation calculated according to the established depreciation rates for accounting purposes at the end of each tax (reporting) period.

2. The tax base in respect of real estate objects of foreign organizations that do not carry out activities in the Russian Federation through permanent missions, as well as in respect of real estate objects of foreign organizations not related to the activities of these organizations in the Russian Federation through permanent missions, is recognized as the inventory value of these objects according to technical inventory authorities.

Authorized bodies and specialized organizations carrying out accounting and technical inventory of real estate objects are required to report to the tax authority at the location of these objects information about the inventory value of each such object located on the territory of the corresponding subject of the Russian Federation within 10 days from the date of assessment (revaluation) the specified objects.

Article 376 of the Tax Code of the Russian Federation - The procedure for determining the tax base

2. If an object of real estate subject to taxation has an actual location on the territories of different constituent entities of the Russian Federation or on the territory of a constituent entity of the Russian Federation and in the territorial sea of the Russian Federation (on the continental shelf of the Russian Federation or in the exclusive economic zone of the Russian Federation), in in relation to the specified real estate object, the tax base is determined separately and is accepted when calculating the tax in the corresponding subject of the Russian Federation in a part proportional to the share of the book value (for real estate objects specified in paragraph 2 of this Code - inventory value) of the real estate object in the territory of the corresponding subject Russian Federation.

3. The tax base is determined by taxpayers independently in accordance with this chapter.

Federal Law No. 216-FZ of July 24, 2007 amended paragraph 4 of Article 376, coming into force on January 1, 2008.

4. 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 values of 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 in the 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.

5. The tax base in relation to each item of real estate of foreign organizations specified in paragraph 2 of this Code is accepted equal to the inventory value of this item of real estate as of January 1 of the year that is the tax period.

Article 377 of the Tax Code of the Russian Federation - Features of determining the tax base within the framework of a simple partnership agreement (joint activity agreement)

2. The person keeping records of the common property of the partners is obliged, for tax purposes, to report no later than the 20th day of the month following the reporting period to each taxpayer who is a party to the simple partnership agreement (joint activity agreement) information about the residual value of the property constituting the common property partners, on the 1st day of each month of the corresponding reporting period and on the share of each participant in the common property of the partners. In this case, the person keeping records of the partners’ common property provides the information necessary to determine the tax base.

Article 378 of the Tax Code of the Russian Federation - Features of taxation of property transferred to trust management

Federal Law No. 216-FZ of July 24, 2007 introduced amendments that come into force on January 1, 2008.

Article 379 of the Tax Code of the Russian Federation - Tax period. Reporting period

1. The tax period is a calendar year.

2. Reporting periods are the first quarter, six months and nine months of the calendar year.

3. When establishing a tax, the legislative (representative) body of a constituent entity of the Russian Federation has the right not to establish reporting periods.

Article 380 of the Tax Code of the Russian Federation - Tax rate

1. Tax rates are established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2 percent.

2. It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) property recognized as an object of taxation.

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

Federal Law No. 58-FZ of June 29, 2004 introduced amendments to this Code, which come into force after one month from the date of official publication of the said Federal Law.

Exempt from taxation:

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

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

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

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

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

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

5) organizations - in relation to objects recognized as historical and cultural monuments of federal significance in the manner established by the legislation of the Russian Federation;

9) organizations - in relation to nuclear installations used for scientific purposes, storage facilities for nuclear materials and radioactive substances, as well as radioactive waste storage facilities;

10) organizations - in relation to icebreakers, ships with nuclear power plants and nuclear technology service ships;

11) organizations - in relation to public railways, public federal highways, main pipelines, energy transmission lines, as well as structures that are an integral technological part of these facilities. The list of property related to the specified objects is approved by the Government of the Russian Federation;

12) organizations - in relation to space objects;

13) property of specialized prosthetic and orthopedic enterprises;

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

15) property of state scientific centers;

Federal Law No. 216-FZ of July 24, 2007 amended paragraph 17 of Article 381, coming into force on January 1, 2008.

17) organization - in relation to property recorded on the balance sheet of an organization - a resident of a special economic zone, created or acquired for the purpose of conducting activities in the territory of a special economic zone and located on the territory of this special economic zone, used in the territory of a special economic zone within the framework of the agreement on the creation special economic zone, within five years from the date of registration of the specified property;

Federal Law of December 20, 2005 N 168-FZ of this Code is supplemented by paragraph 18, which comes into force on January 1, 2006, but not earlier than after one month from the date of official publication of the said Federal Law

18) organizations - in relation to ships registered in the Russian International Register of Ships.

Article 382 of the Tax Code of the Russian Federation - The procedure for calculating the amount of tax and the amount of advance payments for tax

1. The amount of tax is calculated based on the results of the tax period as the product of the corresponding tax rate and the tax base determined for the tax period.

2. The amount of tax payable to the budget at the end of the tax period is determined as the difference between the amount of tax calculated in accordance with paragraph 1 of this article and the amounts of advance tax payments calculated during the tax period.

3. The amount of tax payable to the budget is calculated separately in relation to property subject to taxation at the location of the organization (place of registration with the tax authorities of the permanent representative office of a foreign organization), in relation to the property of each separate division of the organization, which has a separate balance sheet, in relation to each an object of real estate located outside the location of the organization, a separate division of the organization that has a separate balance sheet, or a permanent representative office of a foreign organization, as well as in relation to property taxed at different tax rates.

4. The amount of the advance tax payment is calculated based on the results of each reporting period in the amount of one-fourth of the product of the corresponding tax rate and the average value of property determined for the reporting period in accordance with paragraph 4 of this Code.

Federal Law No. 216-FZ of July 24, 2007 amended paragraph 5 of Article 382, coming into force on January 1, 2008.

5. The amount of the advance tax payment in respect of real estate objects of foreign organizations specified in paragraph 2 of this Code is calculated at the end of the reporting period as one-fourth of the inventory value of the real estate object as of January 1 of the year that is the tax period, multiplied by the corresponding tax bet.

In the event that a taxpayer acquires (terminates) during the tax (reporting) period the right of ownership to an object of real estate of foreign organizations, specified in paragraph 2 of this Code, the calculation of the amount of tax (the amount of the advance tax payment) in relation to this object of real estate is carried out taking into account coefficient, defined as the ratio of the number of full months during which a given piece of real estate was owned by the taxpayer to the number of months in the tax (reporting) period, unless otherwise provided by this article.

6. The legislative (representative) body of a constituent entity of the Russian Federation, when establishing a tax, has the right to provide for certain categories of taxpayers the right not to calculate or pay advance tax payments during the tax period.

Article 383 of the Tax Code of the Russian Federation - Procedure and terms for payment of tax and advance payments for tax

1. Tax and advance payments of tax are subject to payment by taxpayers in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.

2. During the tax period, taxpayers make advance tax payments, unless otherwise provided by the law of the constituent entity of the Russian Federation. Upon expiration of the tax period, taxpayers pay the amount of tax calculated in the manner prescribed by paragraph 2 of this Code.

3. In relation to property located on the balance sheet of a Russian organization, tax and advance payments of tax are subject to payment to the budget at the location of the said organization, taking into account the specifics provided for in this Code.

4. In relation to real estate objects that are part of the Unified Gas Supply System in accordance with Federal Law of March 31, 1999 N 69-FZ "On Gas Supply in the Russian Federation", the tax is transferred to the budgets of the constituent entities of the Russian Federation in proportion to the value of this property actually located on the territory of the corresponding subject of the Russian Federation.

5. Foreign organizations operating in the Russian Federation through permanent missions, in relation to the property of permanent missions, pay tax and advance payments of tax to the budget at the place where said permanent missions are registered with the tax authorities.

6. In relation to real estate objects of a foreign organization specified in paragraph 2 of this Code, tax and advance payments for tax are subject to payment to the budget at the location of the real estate object.

Article 384 of the Tax Code of the Russian Federation - Peculiarities of calculation and payment of tax at the location of separate divisions of the organization

Federal Law No. 216-FZ of July 24, 2007 amended Article 384, coming into force on January 1, 2008.

An organization, which includes separate divisions that have a separate balance sheet, pays tax (advance tax payments) to the budget at the location of each of the separate divisions in relation to property recognized as an object of taxation in accordance with this Code, located on a separate balance sheet of each of them, in an amount determined as the product of the tax rate in force in the territory of the corresponding constituent entity of the Russian Federation on which these separate divisions are located, and the tax base (one fourth of the average value of property) determined for the tax (reporting) period in accordance with this Code, in relation to each separate division.

Article 385 of the Tax Code of the Russian Federation - Peculiarities of calculation and payment of tax in relation to real estate objects located outside the location of the organization or its separate division

Federal Law No. 216-FZ of July 24, 2007 amended Article 385, coming into force on January 1, 2008.

Article 385.1 of the Tax Code of the Russian Federation - Peculiarities of calculation and payment of property tax of organizations by residents of the Special Economic Zone in the Kaliningrad Region

Federal Law No. 16-FZ of January 10, 2006 supplemented this Code with Article 385.1, which comes into force on April 1, 2006.

2. Residents calculate the amount of corporate property tax in relation to property created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region separately.

3. For residents, during the first six calendar years starting from the date of inclusion of a legal entity in the unified register of residents of the Special Economic Zone in the Kaliningrad Region, the tax rate for corporate property tax in relation to property created or acquired during the implementation of an investment project in accordance with the federal law on The special economic zone in the Kaliningrad region is set at 0 percent.

4. In the period from the seventh to the twelfth calendar year inclusive from the date of inclusion of a legal entity in the unified register of residents of the Special Economic Zone in the Kaliningrad Region, the tax rate for the property tax of organizations in relation to property created or acquired during the implementation of an investment project in accordance with the federal law on The special economic zone in the Kaliningrad region is the value established by the law of the Kaliningrad region and reduced by fifty percent.

5. The special procedure for paying property tax for organizations does not apply to that part of the value of property (created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region) that is used for the production of goods (works, services) which the investment project cannot be directed to. In this case, the share of the value of the property that is used to produce goods (work, services) for which the investment project cannot be directed is considered equal to the share of income from the sale of such goods (work, services) in the total volume of all income of the resident.

6. The difference between the amount of corporate property tax in relation to the tax base for corporate property tax (created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region), which would have been calculated by the resident if a special payment procedure was not used the tax on property of organizations established by this article, and the amount of tax on property of organizations calculated by a resident in accordance with this article in relation to the tax on property of organizations created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region, is not included in the tax base for corporate income tax for residents.

Federal Law of May 17, 2007 N 84-FZ of this Code is supplemented by paragraph 7, which comes into force after one month from the date of official publication of the said Federal Law and no earlier than the 1st day of the next tax period for corporate property tax

7. If a resident is excluded from the unified register of residents of the Special Economic Zone in the Kaliningrad Region before he receives a certificate of fulfillment of the terms of the investment declaration, the resident is considered to have lost the right to apply the special procedure for paying corporate property tax established by this article from the beginning of the quarter in which he was removed from the said register.

In this case, the resident is obliged to calculate the amount of tax in relation to the property created or acquired by him during the implementation of the investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region, at the tax rate established in accordance with this Code.

The tax amount is calculated for the period of application of the special taxation procedure.

The calculated amount of tax is payable by the resident at the end of the reporting or tax period in which he was excluded from the unified register of residents of the Special Economic Zone in the Kaliningrad Region, no later than the deadlines established for payment of advance payments of tax for the reporting period or tax for the tax period in accordance with paragraph 1 of this Code.

When conducting an on-site tax audit of a resident excluded from the unified register of residents of the Special Economic Zone in the Kaliningrad Region, regarding the correctness of calculation and completeness of payment of the amount of tax in relation to property created or acquired by him during the implementation of an investment project, the restrictions established by the second paragraph of paragraph 4 and paragraph 5 of this Code are not valid provided that the decision to order such an audit is made no later than within three months from the date of payment by the resident of the specified amount of tax.

Article 386 of the Tax Code of the Russian Federation - Tax return

Federal Law No. 268-FZ of December 30, 2006 introduced amendments to paragraph 1 of this Code, which come into force on January 1, 2008.

In relation to property located in the territorial sea of the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and (or) outside the territory of the Russian Federation (for Russian organizations), tax calculations for advance payments of tax and a tax return for tax are submitted to the tax authority at the location of the Russian organization (the place of registration with the tax authorities of the permanent representative office of the foreign organization).

Taxpayers classified as the largest taxpayers in accordance with this Code submit tax returns (calculations) to the tax authority at the place of registration as the largest taxpayers.

Federal Law No. 137-FZ of July 27, 2006 introduced amendments to paragraph 2 of this Code, which come into force on January 1, 2007.

2. Taxpayers submit tax calculations for advance tax payments no later than 30 calendar days from the end of the relevant reporting period.

3. Tax returns based on the results of the tax period are submitted by taxpayers no later than March 30 of the year following the expired tax period.

Article 386.1 of the Tax Code of the Russian Federation - Elimination of double taxation

Federal Law No. 216-FZ of July 24, 2007 supplemented this Code, which comes into force on January 1, 2008 and applies to legal relations that arose from January 1, 2007.

In this case, the amount of creditable amounts of tax paid outside the territory of the Russian Federation cannot exceed the amount of tax payable by this organization in the Russian Federation in relation to the property specified in this paragraph.

2. To offset the tax, a Russian organization must submit the following documents to the tax authorities:

Application for tax offset;

A document confirming payment of tax outside the territory of the Russian Federation, confirmed by the tax authority of the relevant foreign state.

The above documents are submitted by the Russian organization to the tax authority at the location of the Russian organization along with a tax return for the tax period in which the tax was paid outside the territory of the Russian Federation.