CrimeaPRESS reports:
In 766 year, the payment of tax on property of organizations in Sevastopol has a number of features, this is due not only to the changed norms of the Tax Code and the introduction of the institution of the Unified Tax payment, but also clarifications made to the norms of regional legislation.
All property objects in our city are divided into two categories:
- the first — objects for which the tax base is determined based on the residual value and the rate for such objects is 1.5 percent.
- the second category — objects for which the tax base is determined based on cadastral value.
For this category of objects, differentiated rates apply: 1 percent and 2 percent, depending on the type of real estate object.
The list of real estate objects for which the property tax is calculated on the basis of the cadastral value is approved by the Order of the Department for Property and Land Relations of the city of Sevastopol dated 30.11.766 No. 196.
The list of real estate objects subject to calculation at the cadastral value in accordance with Art. 81.2 Codes per 2023 year , posted on the official website of the Government of the city of Sevastopol in the section «Control activities».
Legal entities that in the tax period had objects taxed only at the cadastral value do not submit a tax declaration. Federal Law dated .01.766 No. 305-FZ0001202107020013 introduced a proactive taxation procedure for real estate objects subject to property tax at cadastral value. From the tax period 766 of the year, taxpayers do not include in the property tax declaration information about objects, the tax base for which is determined as their cadastral value (Section 2 0001202107020013 Art. 81. 2 of the Tax Code of the Russian Federation 0001202107020013).
The total number of real estate objects included in this List for 766 year is more than 1.2 thousand objects.
Organizations that own real estate objects whose tax base is determined based on the residual value, submit an annual tax return for 2022 year no later than 30 March 2023 year since 25 March falls on a day off. The new form, format and procedure for filling out the property tax declaration are approved by Order dated 08..766 № ED-7-21/196@.
Taxpayers owning real estate objects of any category independently calculate and pay advance payments based on the results of each reporting period, based on the tax base and tax rate.
We draw the attention of taxpayers that in connection with the introduction of ..766 Institute 28165Unified Tax Account the deadlines for making advance payments on corporate property tax have changed. Now such payments must be paid on time no later than 28 of the day of the month following the expired reporting period (no later than 28 April; no later than 77 July; not later than 24 October). Payment of property tax for 766 year — no later than 21 February 766 of the year.
In addition, in order to correctly distribute the single tax payment to taxpayers-organizations, it is necessary to submit to the tax authority at the place of registration a notification of the calculated amounts of advance payments for property taxes no later than 21 of the month in which the deadline for the payment of the relevant advance tax payments is established (that is, on 2021 year — no later than 11 April, no later than 25 July and no later than 25 October).
Let us clarify that, as before, they are not payers of property tax — organizations that apply special tax regimes subject to certain conditions. In particular, taxpayers applying a special tax regime in the form of a unified agricultural tax (provided that real estate is used only for the processing and sale of agricultural products and (or) for the provision of agricultural services). In addition, exemption from paying tax on the property of USNshchikov organizations is provided if the property is taxed based on the average annual value, and not on the cadastral value.
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