Important: notice of the procedure for submitting a corporate property tax return must be sent before February 1
The Office of the Federal Tax Service of Russia for the Republic of Crimea reminds that, in accordance with the amendments made by Federal Law No. 389-FZ of July 31, 2023, a notification on the procedure for filing a single tax return for property tax of organizations for 2023 (located within the same subject) to legal entities must be submitted before February 1, 2024 to the Office of the Federal Tax Service of Russia for the Republic of Crimea. The processing time has been reduced to 10 days.
We remind you! This year, legal entity taxpayers need to submit a corporate property tax return for 2023 no later than February 25, 2024 (Clause 3, Article 386 of the Tax Code of the Russian Federation).
The declaration is submitted by taxpayers who are Russian organizations only in relation to real estate objects, the tax base for which is determined on the basis of the average annual value, as well as by taxpayers who are foreign organizations that do not operate in the Russian Federation through permanent representative offices, in relation to real estate objects for which the tax base is determined based on the cadastral value (clause 3, clause 1, article 378.2 of the Tax Code of the Russian Federation).
A taxpayer who is registered with several tax authorities at the location of real estate objects owned by him has the right to submit a tax return in respect of all such real estate objects to one of the specified tax authorities of his choice, having notified the Office of the Federal Tax Service of Russia for the Republic of Crimea (p 1.1 Article 386 of the Tax Code of the Russian Federation).
Submission of a single declaration on corporate property tax is possible if the following conditions are simultaneously met:
- real estate is located in different localities within the same region (Republic of Crimea);
- the tax is calculated based on the average annual cost;
- A notification was submitted to the Department in the form KND 1150090.
The notification indicates the tax authority to which the unified declaration on the property tax of organizations is submitted, i.e. one of the inspectorates of the Republic of Crimea, in which you are registered at the location of the real estate, as well as the tax period in which a single declaration is submitted — 2024.
When submitting a single declaration by a taxpayer’s representative under a power of attorney, his powers must be documented (a power of attorney is attached).
source: Office of the Federal Tax Service of Russia for the Republic of Crimea