Krympress reports:
At the next webinar for taxpayers, the head of the office control department in the field of property taxation Anna Minkina She spoke about the practical aspects of the calculation of property taxes.
The speaker listed the moments to which it is important to pay attention when filling out reporting and gave recommendations on how to avoid mistakes:
- Correctly indicate the rates for which the tax is calculated. In accordance with the Law of Sevastopol dated November 26, 2014 No. 80-SS, for 2024 the rate is 1.8%, and for 2025, advance payments must be calculated at a rate of 2.2%.
- When calculating advance payments, to take into account that the amount of the advance is calculated as ¼ of the tax rate and the average value of the property for the period, and not as one fourth of the total amount. An erroneous calculation of advance payments can lead to underestimation of obligations and calculating penalties.
- Indicate property objects in section 2.1 of the declaration with the mandatory designation of cadastral numbers.
- Correctly fill out information about the availability of preferential objects with the submission of supporting documents.
- Ensure the completeness of indicating real estate objects. To do this, it is advisable to request an extract from the Unified State Register with a list of property belonging to the organization and its characteristics. You can get it for free within 5 business days. If, according to the payer, the data must be updated, then on the basis of the appeal, the tax service may send a clarifying request to the corresponding registering authority.
Anna Minkina She recalled that the law of the city of Sevastopol dated November 26, 2014 No. 80-SS provides for a phased increase in tax rates in relation to commercial real estate. In 2024, the rate for such objects for legal entities amounted to 1.3%, from 2025 — 2% of the cadastral value and it applies to premises located in buildings included by the order of the Department for Land and Property Relations in the «List of property of the property 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 on tax tax periods 2022, 2023, 2024 is defined as a cadastral value. ” Check information about the inclusion of the object in the specified list on Sevastopol government website.
The speaker drew the attention of taxpayers using the property of the property of organizations, to the features of their application.
She clarified that organizations — payers of the simplified tax system for real estate, taxed by average annual value were exempted from paying tax. At the same time, organizations of the simplified tax system in which real estate is taxed at the cadastral value — the tax is paid.
Since 2025, the state authorities of Sevastopol, autonomous, budgetary and state institutions have been exempted from paying tax.
For participants in the free economic zone, property is exempted from taxation, taken into account on the balance of the organization — a participant in the SEZ. The preferential 10-year period is calculated not from the date of acquisition of the status of a participant in the SEZ, but from the moment of registration of property. To confirm the lawfulness of the claimed benefits, it is necessary to submit an investment declaration and other documents confirming the actual date of accounting of objects.
You can clarify the categories of payers right to benefits using the Federal Tax Service of Russia Service «Reference information on the rates and benefits of property taxes». For the search, it is necessary to choose a type of tax, the tax period and the region, after which the service will issue a regulatory document that establishes benefits.
The speaker noted the advantages of electronic interaction with the tax service and emphasized that the use of the line of personal accounts will help taxpayers quickly interact with the service.
Revenge with Write webinar You can The official page of the Federal Tax Service of Russia in Sevastopol «VKontakte.»
Source: press service of the Federal Tax Service of Russia in Sevastopol
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