Tax Code Article 378.2 paragraph 7. In what case do not pay property tax on real estate used in chamber activities

home » Debit cards Tax Code Article 378.2 paragraph 7. In what case do not pay property tax on real estate used in chamber activities

1. The tax base is determined, taking into account the specifics established by this article, as the cadastral value of property in relation to the following types real estate recognized as an object of taxation:

1) administrative and business centers and shopping centers (complexes) and premises in them;

2) non-residential premises, the purpose, permitted use or name of which, in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of real estate objects, provides for the placement of offices, retail facilities, public catering and consumer services, or which are actually used to accommodate offices, retail facilities, catering facilities and consumer services;

3) real estate objects foreign organizations not operating in Russian Federation through permanent representative offices, as well as real estate objects of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices;

4) residential buildings and residential premises that are not accounted for on the balance sheet as fixed assets in the manner established for accounting.

2. The law of the subject of the Russian Federation, which establishes the specifics of determining the tax base based on the cadastral value of real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article, can only be adopted after the results of determining the cadastral value of objects are approved by the subject of the Russian Federation in the prescribed manner real estate.

After the adoption of the law specified in this paragraph, the transition to the determination of the tax base in respect of real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article, as their average annual cost not allowed.

3. For the purposes of this article, an administrative and business center is a detached non-residential building (building, construction), the premises in which belong to one or more owners and which meets at least one of the following conditions:

2) the building (construction, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:

a building (structure, structure) is recognized as intended for use for business, administrative or commercial purposes if the purpose, permitted use or name of the premises with a total area of at least 20 percent of the total area of this building (structure, structure) in accordance with the information contained in the Unified the state register of real estate, or documents of technical accounting (inventory) of such real estate provides for the location of offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots);

the actual use of a building (building, structure) for business, administrative or commercial purposes is the use of at least 20 percent of its total area for offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots).

4. For the purposes of this article, a shopping center (complex) is a stand-alone non-residential building (building, construction), the premises in which belong to one or more owners and which meets at least one of the following conditions:

a building (construction, structure) is recognized as intended for use for the purpose of accommodating trade facilities, public catering facilities and (or) consumer service facilities, if the purpose, permitted use or name of the premises with a total area of at least 20 percent of the total area of this building (structure, structure) in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of such real estate objects, it provides for the placement of shopping facilities, public catering facilities and (or) consumer services facilities;

the actual use of a building (structure, structure) for the purpose of accommodating trade facilities, catering facilities and (or) consumer services facilities is the use of at least 20 percent of its total area for accommodating trade facilities, catering facilities and (or) consumer services facilities.

4.1. For the purposes of this article, a detached non-residential building (structure, structure), the premises of which belong to one or more owners, is recognized simultaneously as an administrative and business center and a shopping center (complex), if such a building (structure, structure) is intended for use or is actually used simultaneously both for business, administrative or commercial purposes, and for the purpose of accommodating retail facilities, catering facilities and (or) consumer services facilities.

For the purposes of this paragraph:

a building (construction, structure) is recognized as intended for use simultaneously both for business, administrative or commercial purposes, and for the purpose of accommodating trade facilities, catering facilities and (or) consumer service facilities, if the purpose, permitted use or name of the premises with a total area at least 20 percent of the total area of this building (building, structure) in accordance with the information contained in the Unified State Register of Real Estate, or documents of technical accounting (inventory) of such real estate objects, provides for the placement of offices and related office infrastructure (including centralized reception rooms, rooms for meetings, office equipment, parking lots), shopping facilities, catering facilities and (or) consumer services facilities;

the actual use of a building (structure, structure) both for business, administrative or commercial purposes, and for the purpose of accommodating trade facilities, public catering facilities and (or) consumer service facilities, is recognized as the use of at least 20 percent of the total area of this building (structure, facilities) to accommodate offices and related office infrastructure (including centralized reception areas, meeting rooms, office equipment, parking lots), retail, catering and/or consumer services facilities.

5. For the purposes of this article, the actual use of non-residential premises for the placement of offices, shopping facilities, catering facilities and (or) consumer services facilities is the use of at least 20 percent of its total area for accommodating offices, shopping facilities, catering facilities and (or) consumer service facilities.

6. If, in accordance with the legislation of the Russian Federation, the cadastral value of the building in which the premises that are the object of taxation is located is determined, but the cadastral value of such premises is not determined, the tax base in respect of this premises is determined as a share of the cadastral value of the building, in which the premises are located, corresponding to the share, which is the area of the premises in the total area of the building.

7. The authorized executive body of the constituent entity of the Russian Federation no later than the 1st day of the next tax period for tax:

1) determine for this tax period a list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of this article, in respect of which the tax base is determined as the cadastral value (hereinafter in this article - the list);

2) send the list in electronic form to tax authority on the subject of the Russian Federation;

3) posts the list on its official website or on the official website of a constituent entity of the Russian Federation on the Internet information and telecommunication network.

8. The composition of the information to be included in the list, the format and procedure for their submission in electronic form to the tax authority for the subject of the Russian Federation are determined by the federal executive body authorized for control and supervision in the field of taxes and fees.

9. The type of actual use of buildings (structures, structures) and premises is determined by the authorized executive body of the subject of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (structures, structures) and premises, established taking into account the provisions of paragraphs 3, 4, 5 of this article the highest executive body of state power of a constituent entity of the Russian Federation.

10. Real estate objects identified during the tax period, specified in subparagraphs 1 and 2 of paragraph 1 of this article, not included in the list as of January 1 of the year of the tax period, shall be included in the list determined by the authorized executive body of the constituent entity of the Russian Federation for the next tax period, unless otherwise provided by this paragraph.

In the event that a real estate object is formed as a result of the division of a real estate object or other actions in accordance with the legislation of the Russian Federation with real estate objects included in the list as of January 1 of the year of the tax period, the specified newly formed real estate object, subject to compliance with its criteria, provided for by this article, prior to its inclusion in the list, it is subject to taxation at the cadastral value determined on the day of entering into the Unified State Register of Real Estate information that is the basis for determining the cadastral value of such an object.

11. A person keeping records of the common property of partners is obliged, for tax purposes, to report no later than the 20th day of the month following the reporting period to each participant in a simple partnership agreement (agreement on joint activity), an investment partnership agreement, in addition to the information provided for in Article 377 of this of the Code, information on the cadastral value of real estate constituting the common property of partners, as of January 1 of the year that is the tax period.

12. Calculation of the amount of tax and amounts of advance tax payments in respect of property, in respect of which the tax base is determined as its cadastral value, is carried out in the manner prescribed by Article 382 of this Code, taking into account the following features:

1) the amount of the advance tax payment is calculated after the end of the reporting period as one fourth of the cadastral value of the immovable property as of January 1 of the year that is the tax period, multiplied by the appropriate tax rate;

2) if the cadastral value of the immovable property specified in subparagraph 1 or 2 of paragraph 1 of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the said immovable property is not included in the list as of January 1 of the year of the tax period, the determination of the tax base and the calculation of the amount of tax (the amount of the advance tax payment) for the current tax period in respect of this real estate object are carried out in the manner prescribed by this chapter, without taking into account the provisions of this article;

2.1) if the cadastral value of the immovable property specified in subparagraph 3 or 4 of paragraph 1 of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period, the determination of the tax base and the calculation of the tax amount (advance payment amount for tax) for the current tax period in relation to this real estate object are carried out on the basis of the cadastral value determined on the day the information is entered into the Unified State Register of Real Estate, which is the basis for determining the cadastral value of such an object;

3) an immovable property object is subject to taxation by the owner of such an object or by an organization that owns such an object on the right of economic management, unless otherwise provided by Articles 378 and 378.1 of this Code.

13. In relation to real estate objects, the tax base for which is determined as the cadastral value, the organization pays tax (advance tax payments) to the budget at the location of each of the said real estate objects in the amount determined as the product tax rate operating on the territory of the corresponding subject of the Russian Federation, where these real estate objects are located, and the cadastral value (one fourth of the cadastral value) of this property.

14. If the cadastral value has not been determined for the immovable property objects specified in subparagraph 3 of paragraph 1 of this article, the tax base for the said immovable property objects shall be assumed to be zero.

15. Changes in the cadastral value of an object of taxation during a tax period shall not be taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph.

A change in the cadastral value of an object of taxation due to a change in the qualitative and (or) quantitative characteristics of this object of taxation is taken into account when determining the tax base from the date of entering into the Unified State Register of Real Estate information that is the basis for determining the cadastral value.

In the event of a change in the cadastral value of the object of taxation due to the correction of a technical error in the information of the Unified State Register of Real Estate on the value of the cadastral value, as well as in the event of a decrease in the cadastral value due to the correction of errors made in determining the cadastral value, revision of the cadastral value by decision of the dispute resolution commission on the results of determining the cadastral value or a court decision in case of inaccuracy of the information used in determining the cadastral value, information on the changed cadastral value entered in the Unified State Register of Real Estate is taken into account when determining the tax base starting from the date when information on the changing cadastral value is applied for tax purposes .

In the event of a change in the cadastral value of an object of taxation based on the establishment of its market value by decision of the commission for the consideration of disputes on the results of determining the cadastral value or by a court decision, information on the cadastral value established by the decision of the said commission or by a court decision entered into the Unified State Register of Real Estate is taken into account when determining tax base from the date of commencement of application for tax purposes of the cadastral value that is the subject of the dispute.

Commentary on Art. 378.2 of the Tax Code of the Russian Federation

Article 378.2 of the Tax Code of the Russian Federation defines the specifics of determining the tax base, calculating and paying tax in relation to individual real estate objects.

In accordance with paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation, the tax base is determined taking into account the features established by Art. 378.2 of the Tax Code of the Russian Federation, as the cadastral value of property, approved in the prescribed manner, in relation to the following types of real estate recognized as an object of taxation:

a) administrative and business centers and shopping centers (complexes) and premises in them (clause 1 clause 1 article 378.2 of the Tax Code of the Russian Federation).

At the same time, for the purposes of 30 of the Tax Code of the Russian Federation in accordance with paragraph 3 of Art. 378.2 of the Tax Code of the Russian Federation, an administrative and business center is a detached non-residential building (building, structure), the premises in which belong to one or more owners and which meets at least one of the following conditions:

1) the building (structure, structure) is located on land plot, one of the types of permitted use of which provides for the placement of office buildings for business, administrative and commercial purposes;

2) the building (construction, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:

a building (structure, structure) is recognized as intended for use for business, administrative or commercial purposes, if the purpose of the premises with a total area of at least 20% of the total area of this building (structure, structure) in accordance with the cadastral passports of the relevant real estate objects or technical accounting documents ( inventory) of such properties provides for the location of offices and related office infrastructure (including centralized reception areas, meeting rooms, office equipment, parking lots); the actual use of a building (building, structure) for business, administrative or commercial purposes is the use of at least 20% of its total area for offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots).

And according to paragraph 4 of Art. 378.2 of the Tax Code of the Russian Federation for the purposes of applying Ch. 30 of the Tax Code of the Russian Federation, a shopping center (complex) is recognized as a separate non-residential building (building, structure), the premises in which belong to one or more owners and which meets at least one of the following conditions:

1) the building (construction, structure) is located on a land plot, one of the types of permitted use of which provides for the placement of commercial facilities, public catering facilities and (or) consumer services;

2) the building (construction, structure) is intended for use or is actually used for the purpose of accommodating trade facilities, public catering facilities and (or) consumer services facilities. At the same time, a building (structure, structure) is recognized as intended for use for the purpose of accommodating retail facilities, catering facilities and (or) consumer services facilities, if the purpose of the premises with a total area of at least 20% of the total area of this building (structure, structure) in accordance with cadastral passports of the relevant real estate objects or documents of technical accounting (inventory) of such real estate objects provides for the placement of trade facilities, public catering facilities and (or) consumer services facilities; the actual use of a building (structure, structure) for the purpose of accommodating trade facilities, catering facilities and (or) consumer services facilities is the use of at least 20% of its total area for accommodating trade facilities, catering facilities and (or) consumer services facilities.

At the same time, the actual use of non-residential premises for the placement of offices, shopping facilities, catering facilities and (or) consumer services facilities is recognized as the use of at least 20% of its total area for accommodating offices, shopping facilities, catering facilities and (or) consumer services facilities ( paragraph 5 of article 378.2 of the Tax Code of the Russian Federation);

b) non-residential premises, the purpose of which, in accordance with the cadastral passports of real estate objects or documents of technical accounting (inventory) of real estate objects, provides for the placement of offices, retail facilities, public catering facilities and consumer services, or which are actually used to accommodate offices, retail facilities, public catering facilities and consumer services (clause 2 clause 1 article 378.2 of the Tax Code of the Russian Federation).

The cadastral passport of a real estate object is an extract from the state real estate cadastre containing unique characteristics of the real estate object, as well as, depending on the type of real estate object, others provided for by the Federal Law of July 24, 2007 N 221-ФЗ “On the State Real Estate Cadastre” (hereinafter referred to as the Law N 221-FZ) information about the property;

c) objects of immovable property of foreign organizations that do not operate in the Russian Federation through permanent representative offices, as well as objects of immovable property of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices. In this case, if the cadastral value has not been determined for the real estate objects indicated in this case, the tax base for the said real estate objects is assumed to be zero (clause 14, article 378.2 of the Tax Code of the Russian Federation);

d) residential buildings and residential premises that are not accounted for on the balance sheet as fixed assets

funds in the manner prescribed for accounting.

The law of the subject of the Russian Federation, which establishes the specifics of determining the tax base based on the cadastral value of the above real estate objects, can be adopted only after the results of determining the cadastral value of real estate objects are approved by the subject of the Russian Federation in the prescribed manner.

After the adoption of such a law, the transition to the definition of the tax base in relation to the objects of the above immovable property as their average annual value is not allowed.

In accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation, no later than the 1st day of the next tax period for corporate property tax, the authorized executive body of the constituent entities of the Russian Federation determines for this tax period a list of real estate objects specified in paragraphs. 1 and 2, paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation (hereinafter referred to as the list of real estate objects), sends this list in electronic form to the tax authority for the constituent entity of the Russian Federation and places it on its official website or on the official website of the constituent entity of the Russian Federation in the information and telecommunication network Internet.

The composition of the information to be included in the list, the format and procedure for sending them in electronic form to the tax authority for the subject of the Russian Federation are determined by the federal executive body authorized to control and supervise taxes and fees.

Before the federal executive body authorized for control and supervision in the field of taxes and fees determines the composition of the information, the composition of the information to be included in the relevant list is determined by the highest executive state authority of the subject of the Russian Federation in agreement with the federal executive authority authorized to control and supervision in the field of taxes and fees (clause 1, article 4 federal law dated November 2, 2013 N 307-FZ "On Amendments to Article 12 of Part One and Chapter 30 of Part Two of the Tax Code of the Russian Federation" (hereinafter - Law N 307-FZ)).

Currently, the provisions of paragraph 1 of Art. 4 of Law N 307-FZ are not valid, since the composition of the specified information is determined by Order of the Federal Tax Service of Russia dated November 28, 2014 N MMV-7-11 / [email protected]"On determining the composition of information to be included in the list of real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation, in respect of which the tax base is determined as their cadastral value, and on the approval of the format for their presentation in electronic form" ( Letter of the Federal Tax Service of Russia dated January 16, 2015 N BS-19-11/9).

In view of the foregoing, if in accordance with paragraph 2 of Art. 378.2 of the Tax Code of the Russian Federation in a constituent entity of the Russian Federation, a regional law has been adopted that establishes the specifics of determining the tax base from 2014 based on the cadastral value of real estate objects specified in paragraphs. 1 and 2, paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation, then real estate objects were subject to taxation at the cadastral value, provided they were included in the list of real estate objects posted on the official website no later than January 1, 2014.

Thus, starting from January 1, 2014, taxpayers who own those specified in paragraphs. 1 and 2, paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation, objects must tax real estate objects at the cadastral value in the event that the relevant regulatory legal act enters into force in the constituent entity of the Russian Federation in relation to the tax period of 2014 and the specific object is included in the list determined by the authorized executive body of the constituent entity of the Russian Federation.

If the property does not meet the conditions specified in paragraphs 3 - 5 of Art. 378.2 of the Tax Code of the Russian Federation, the provisions of Art. 378.2 of the Tax Code of the Russian Federation should not be applied to this object (Letter of the Ministry of Finance of Russia dated February 17, 2014 N 03-05-05-01 / 6376).

We note that within the framework of the powers granted to the subjects of the Russian Federation, clause 3 of Art. 12 and paragraph 2 of Art. 372 of the Tax Code of the Russian Federation, the Law of the City of Moscow of November 20, 2013 N 63 “On Amendments to the Law of the City of Moscow of November 5, 2003 N 64 “On the Property Tax of Organizations” was adopted, establishing from January 1, 2014 the features of the definition tax base for corporate property tax based on the cadastral value of real estate objects specified in paragraphs. 1 and 2, paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation.

In order to implement said Law Moscow in accordance with paragraph 7 of Art. 378.2 of the Tax Code of the Russian Federation, the body authorized by the subject of the Russian Federation is obliged, in conjunction with the provisions of paragraphs 3 - 5 and 9 of Art. 378.2 of the Tax Code of the Russian Federation to determine the list of real estate objects specified in paragraphs. 1 and 2, paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation, in respect of which the tax base is determined as their cadastral value.

The Moscow Government approved the List of real estate objects for which the tax base is determined as their cadastral value for 2014 (Decree of the Moscow Government dated November 29, 2013 N 772-PP).

Further, Decree of the Government of Moscow dated November 28, 2014 N 700-PP “On determining the List of real estate objects in respect of which the tax base is determined as their cadastral value” approved the List of real estate objects (buildings, structures and structures), in respect of which the tax base is determined as their cadastral value for 2015 and subsequent tax periods in accordance with Article 1.1 of the Law of the City of Moscow dated November 5, 2003 N 64 “On Corporate Property Tax”.

In accordance with paragraph 6 of Art. 378.2 of the Tax Code of the Russian Federation, if, in accordance with the legislation of the Russian Federation, the cadastral value of only the building in which the premises owned by the owner is located is determined, but the cadastral value of such premises is not determined, the tax base in respect of this premises is determined as a share of the cadastral value of the building in which the premises corresponding to the share of the area of the premises in the total area of the building (hereinafter referred to as the share of the cadastral value of the premises).

In view of the foregoing, if the building is included in the List of real estate objects approved by the Government of Moscow, then this property is subject to taxation based on the tax base determined in accordance with paragraph 2 of Art. 375 of the Tax Code of the Russian Federation as the cadastral value of the entire building.

In this regard, the owner of the building (or the owners of premises in the building) determines the tax base for corporate property tax in accordance with Art. 378.2 of the Tax Code of the Russian Federation in the above order - based on the cadastral value of the building (or the share of the cadastral value of premises owned by organizations).

As for real estate objects that are not included in the List of real estate objects approved by the Government of Moscow, then from the provisions of paragraph 12 of Art. 378.2 of the Code, it follows that if the cadastral value of a real estate object was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the specified real estate object is not included in the list of real estate objects as of January 1 of the year tax period, the determination of the tax base and the calculation of the amount of tax (the amount of the advance tax payment) for the current tax period in relation to this real estate object is carried out in the manner prescribed by Ch. 30 of the Tax Code of the Russian Federation, without taking into account the provisions of Art. 378.2 of the Tax Code of the Russian Federation.

Consequently, the tax base in respect of real estate objects on the balance sheet of the organization that are not named in the specified list of real estate objects is determined in the manner established by paragraph 1 of Art. 375 of the Tax Code of the Russian Federation, that is, based on the balance (residual) value of real estate objects (Letter of the Ministry of Finance of Russia dated February 26, 2014 N 03-05-05-01 / 8053).

Based on the provisions of paragraph 6 of Art. 378.2 of the Tax Code of the Russian Federation it follows that if, in accordance with the legislation of the Russian Federation, the cadastral value of the building in which the premises that are the object of taxation is located is determined, but the cadastral value of such premises is not determined, the tax base in relation to this premises is determined as a share of the cadastral the cost of the building in which the premises are located, corresponding to the share, which is the area of the premises in the total area of the building, as follows:

Cadastral value = Cadastral x (Non-residential area: Total area).

non-residential cost of building premises building premises

In accordance with paragraph 12 of Art. 378.2 of the Tax Code of the Russian Federation, the calculation of the amount of tax and the amount of advance tax payments in respect of property, in respect of which the tax base is determined as its cadastral value, is carried out in the manner prescribed by Art. 382 of the Tax Code of the Russian Federation, taking into account the following features:

1) the amount of the advance tax payment is calculated after the end of the reporting period as 1/4 of the cadastral value of the immovable property as of January 1 of the year that is the tax period, multiplied by the appropriate tax rate;

2) if the cadastral value of the real estate object was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the specified real estate object was not included in the list as of January 1 of the year of the tax period, determination of the tax base and the calculation of the tax amount (the amount of the advance tax payment) for the current tax period in relation to this real estate object is carried out in the manner prescribed by Ch. 30 of the Tax Code of the Russian Federation, without taking into account the provisions of Art. 378.2 of the Tax Code of the Russian Federation;

3) an object of immovable property is subject to taxation by the owner of such an object, unless otherwise provided by Art. Art. 378 and 378.1 of the Tax Code of the Russian Federation.

In accordance with paragraph 13 of Art. 378.2 of the Tax Code of the Russian Federation, in relation to real estate objects, the tax base for which is determined as the cadastral value, pays tax (advance tax payments) to the budget at the location of each of the said real estate objects in the amount determined as the product of the tax rate effective on the territory of the corresponding subject of the Russian Federation, where these real estate objects are located, and the cadastral value (1/4) of this property.

In accordance with paragraph 15 of Art. 378.2 of the Tax Code of the Russian Federation, changes in the cadastral value of objects of taxation during a tax period are not taken into account when determining the tax base in this and previous tax periods. Exceptions are the following cases:

a) a change in the cadastral value of objects of taxation due to the correction of a technical error made by the body carrying out state cadastral registration when maintaining the state real estate cadastre. In this case, the change in the cadastral value of objects of taxation is taken into account when determining the tax base starting from the tax period in which such a technical error was made;

b) a change in the cadastral value by decision of the commission for the consideration of disputes on the results of determining the cadastral value or by a court decision in the manner prescribed by Art. 24.18 of the Federal Law of July 29, 1998 N 135-FZ "On valuation activities in the Russian Federation". Information about the cadastral value established by the decision of the said commission or by the decision of the court shall be taken into account when determining the tax base starting from the tax period in which the relevant application for revision of the cadastral value was submitted, but not earlier than the date of entering the cadastral value into the state real estate cadastre, which was the subject of the dispute.

1. The tax base is determined, taking into account the specifics established by this article, as the cadastral value of property in relation to the following types of immovable property recognized as an object of taxation:

1) administrative and business centers and shopping centers (complexes) and premises in them;

3) objects of immovable property of foreign organizations that do not operate in the Russian Federation through permanent representative offices, as well as objects of immovable property of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices;

4) residential premises, garages, parking spaces, construction in progress, as well as residential buildings, garden houses, utility buildings or structures located on land plots provided for personal subsidiary farming, gardening, gardening or individual housing construction.

After the adoption of the law specified in this paragraph, the transition to the definition of the tax base for real estate objects specified in subparagraphs 1, 2 and 4 of paragraph 1 of this article, as their average annual value is not allowed.

1) the building (structure, structure) is located on a land plot, one of the types of permitted use of which provides for the placement of office buildings for business, administrative and commercial purposes;

2) the building (construction, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:

For the purposes of this paragraph:

7. The authorized executive body of the constituent entity of the Russian Federation no later than the 1st day of the next tax period for tax:

2) sends the list in electronic form to the tax authority for the subject of the Russian Federation;

3) posts the list on its official website or on the official website of a constituent entity of the Russian Federation on the information and telecommunication network "Internet".

1) the amount of the advance tax payment is calculated after the end of the reporting period as one fourth of the cadastral value of the immovable property, multiplied by the relevant tax rate;

2.2) if the cadastral value of the real estate objects specified in subparagraph 4 of paragraph 1 of this article is not determined, the determination of the tax base and the calculation of the tax amount (the amount of the advance tax payment) for the current tax period in relation to these real estate objects are carried out in in the manner provided for by this chapter without regard to the provisions of this article;

13. The organization in respect of real estate objects, the tax base for which is determined as the cadastral value, pays tax (advance tax payments) to the budget at the location of each of the said real estate objects in the amount determined as the product of the tax rate in force in the territory of the relevant subject of the Russian Federation where these real estate objects are located, and the cadastral value (one fourth of the cadastral value) of this property.

1) administrative and business centers and shopping centers (complexes) and premises in them;

4) residential buildings and residential premises that are not accounted for on the balance sheet as fixed assets in the manner established for accounting.

2) the building (construction, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:

For the purposes of this paragraph:

7. The authorized executive body of the constituent entity of the Russian Federation no later than the 1st day of the next tax period for tax:

2) sends the list in electronic form to the tax authority for the subject of the Russian Federation;

3) posts the list on its official website or on the official website of a constituent entity of the Russian Federation on the information and telecommunication network "Internet".

15. Changes in the cadastral value of objects of taxation during a tax period shall not be taken into account when determining the tax base in this and previous tax periods, unless otherwise provided by this paragraph.

A change in the cadastral value of an object of taxation due to the correction of errors made in determining its cadastral value is taken into account when determining the tax base starting from the tax period in which the erroneously determined cadastral value was applied.

In the event of a change in the cadastral value by decision of the commission for the consideration of disputes on the results of determining the cadastral value or by a court decision, information about the cadastral value established by the decision of the said commission or by the decision of the court is taken into account when determining the tax base starting from the tax period in which the corresponding application for reviewing the cadastral value was submitted. value, but not earlier than the date of entry into the Unified State Register of Real Estate of the cadastral value, which was the subject of a dispute.

1) administrative and business centers and shopping centers (complexes) and premises in them;

2) the building (construction, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:

For the purposes of this paragraph:

7. The authorized executive body of the constituent entity of the Russian Federation no later than the 1st day of the next tax period for tax:

2) sends the list in electronic form to the tax authority for the subject of the Russian Federation;

3) posts the list on its official website or on the official website of a constituent entity of the Russian Federation on the information and telecommunication network "Internet".

1) the amount of the advance tax payment is calculated after the end of the reporting period as one fourth of the cadastral value of the immovable property, multiplied by the relevant tax rate;

1) administrative and business centers and shopping centers (complexes) and premises in them;

2. The law of the subject of the Russian Federation, which establishes the specifics of determining the tax base on the basis of the cadastral value of real estate objects specified in subparagraphs 1, 2 and 4 of paragraphs of this article, can only be adopted after the results of determining the cadastral value of real estate objects are approved by the subject of the Russian Federation in the prescribed manner. property.

After the adoption of the law specified in this paragraph, the transition to the definition of the tax base for real estate objects specified in subparagraphs 1, 2 and 4 of paragraph of this article, as their average annual value is not allowed.

2) the building (construction, structure) is intended for use or is actually used for business, administrative or commercial purposes. Wherein:

For the purposes of this paragraph:

7. The authorized executive body of the constituent entity of the Russian Federation no later than the 1st day of the next tax period for tax:

1) determine for this tax period a list of real estate objects specified in subparagraphs 1 and 2 of paragraphs of this article, in respect of which the tax base is determined as the cadastral value (hereinafter in this article - the list);

2) sends the list in electronic form to the tax authority for the subject of the Russian Federation;

3) posts the list on its official website or on the official website of a constituent entity of the Russian Federation on the information and telecommunication network "Internet".

9. The type of actual use of buildings (structures, structures) and premises is determined by the authorized executive body of the constituent entity of the Russian Federation in accordance with the procedure for determining the type of actual use of buildings (structures, structures) and premises, established subject to the provisions of paragraphs,, of this article, by the highest executive body state power of the subject of the Russian Federation.

10. Real estate objects identified during the tax period, specified in subparagraphs 1 and 2 of paragraphs of this article, not included in the list as of January 1 of the year of the tax period, are subject to inclusion in the list determined by the authorized executive body of the constituent entity of the Russian Federation for the next tax period, unless otherwise provided by this paragraph.

11. A person keeping records of the common property of partners is obliged, for tax purposes, to notify, no later than the 20th day of the month following the reporting period, to each participant in a simple partnership agreement (agreement on joint activity), an investment partnership agreement, in addition to the information provided for by this Code, information on the cadastral value of immovable property constituting the common property of partners.

12. Calculation of the amount of tax and amounts of advance tax payments in respect of property, in respect of which the tax base is determined as its cadastral value, is carried out in the manner prescribed by this Code, taking into account the following features:

1) the amount of the advance tax payment is calculated after the end of the reporting period as one fourth of the cadastral value of the immovable property, multiplied by the relevant tax rate;

2) if the cadastral value of the immovable property specified in subparagraph 1 or 2 of paragraph of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period and (or) the said immovable property is not included in the list according to as of January 1 of the year of the tax period, the determination of the tax base and the calculation of the amount of tax (the amount of the advance tax payment) for the current tax period in respect of this real estate object are carried out in the manner prescribed by this chapter, without taking into account the provisions of this article;

2.1) in the event that the cadastral value of the immovable property specified in subparagraph 3 or 4 of paragraph of this article was determined in accordance with the legislation of the Russian Federation during the tax (reporting) period, the determination of the tax base and the calculation of the amount of tax (the amount of advance payment for tax) for the current tax period in relation to this real estate object are carried out on the basis of the cadastral value determined on the day of entering into the Unified State Register of Real Estate information that is the basis for determining the cadastral value of such an object;

2.2) if the cadastral value of the immovable property specified in subparagraph 4 of paragraph of this article is not determined, the determination of the tax base and the calculation of the tax amount (the amount of the advance tax payment) for the current tax period in relation to these immovable property objects are carried out in the manner provided for by this chapter without regard to the provisions of this article;

14. If the cadastral value has not been determined for the immovable property objects specified in subparagraph 3 of paragraph of this article, the tax base for the said immovable property objects shall be taken equal to zero.

The provisions of Article 378.2 of the Tax Code of the Russian Federation are used in the following articles:

General provisions
3. Application of the simplified taxation system individual entrepreneurs provides for their exemption from the obligation to pay income tax individuals(in relation to income received from entrepreneurial activity, with the exception of the tax paid on income in the form of dividends, as well as on income taxable at the tax rates provided for in paragraphs 2 and 5 of Article 224 of the Tax Code of the Russian Federation), tax on property of individuals (in relation to property used for entrepreneurial activity, with the exception of objects of taxation by the property tax of individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation, taking into account the features provided for in paragraph two of paragraph 10 of Article 378.2 of the Tax Code of the Russian Federation). Individual entrepreneurs, ...
General provisions
Payment by individual entrepreneurs of a single tax provides for their release from the obligation to pay tax on personal income (in relation to income received from entrepreneurial activities subject to single tax), tax on property of individuals (in relation to property used to carry out entrepreneurial activities subject to a single tax, with the exception of objects of taxation by tax on the property of individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation, taking into account the specifics, provided for in paragraph two of clause 10 of Article 378.2 of the Tax Code of the Russian Federation).
General provisions
2) tax on the property of individuals (in terms of property used in the implementation of types of entrepreneurial activities in respect of which the patent system of taxation is applied, with the exception of objects of taxation by the property tax of individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of the Tax Code of the Russian Federation, taking into account the specifics provided for in paragraph two of clause 10 of Article 378.2 of the Tax Code of the Russian Federation).
The tax base
2. The tax base for individual real estate objects is determined as their cadastral value entered in the Unified State Register of Real Estate and subject to application from January 1 of the year of the tax period, taking into account the specifics provided for in Article 378.2 of the Tax Code of the Russian Federation.
Features of determining the tax base under a simple partnership agreement (agreement on joint activities), an investment partnership agreement
1. The tax base under a simple partnership agreement (agreement on joint activities), an investment partnership agreement is determined based on residual value property recognized as an object of taxation, contributed by the taxpayer under a simple partnership agreement (agreement on joint activities), an investment partnership agreement, as well as based on the residual value of other property recognized as an object of taxation, acquired and (or) created in the course of joint activity, constituting the common property of partners accounted for on a separate balance sheet of a partnership by a participant in a partnership agreement conducting common business, unless otherwise provided by Article 378.2 of the Tax Code of the Russian Federation. Each participant in a simple partnership agreement, an investment partnership agreement shall calculate and pay tax in respect of the property recognized as an object of taxation, transferred to them for joint activities. With regard to property acquired and (or) created in the process of joint activities, the calculation and payment of tax are made by the participants in the partnership agreement in proportion to the value of their contribution to the common cause.
The procedure for calculating the amount of tax and the amount of advance tax payments
5. In the event of the emergence (termination) of the taxpayer during the tax (reporting) period of the right of ownership to real estate objects specified in Article 378.2 of the Tax Code of the Russian Federation, the calculation of the amount of tax (the amount of advance tax payments) in respect of these real estate objects is carried out taking into account coefficient, defined as the ratio of the number of full months during which these real estate objects were owned by the taxpayer, to the number of months in the tax (reporting) period, unless otherwise provided by this article.
Features of the calculation and payment of tax at the location of separate divisions of the organization
An organization that includes separate subdivisions with a separate balance sheet pays tax (advance tax payments) to the budget at the location of each of the separate subdivisions in respect of property recognized as an object of taxation in accordance with Article 374 of the Tax Code of the Russian Federation, which is on a separate balance sheet of each of the them, in an amount determined as the product of the tax rate in force in the territory of the corresponding subject of the Russian Federation, where these separate subdivisions are located, and the tax base (one-fourth average cost property) determined for the tax (reporting) period in accordance with Article 376 of the Tax Code of the Russian Federation in respect of each separate subdivision, taking into account the specifics established by Article 378.2 of the Tax Code of the Russian Federation.

Commentary on Art. 378.2 of the Tax Code of the Russian Federation

Loans

Credit history

Mortgage

For business

Miscellaneous about finance

Contributions, deposits

Finance and more

Getting cards