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Tax Service: from 2024, the legislation on corporate property tax has changed significantly

Tax Service: from 2024, the legislation on corporate property tax has changed significantly

CrimeaPRESS reports:

At the beginning of the year, changes to the Tax Code came into force, according to which the deadline for submitting the annual corporate property tax return was postponed from March 25 to February 25. Thus, it is necessary to submit a property tax return for 2023 no later than February 26, 2024 (including holidays).

The declaration is submitted by legal entities only in relation to real estate objects, the tax base for which is determined based on the average annual cost.

Let us clarify that in relation to the real estate objects specified in the declaration, the Notice of calculated amounts of taxes and advance payments for the 4th quarter of 2023 is not required to be submitted to the tax authorities.

In relation to real estate objects, the tax base for which is determined based on the cadastral value, taxpayers — Russian organizations are required to provide the tax authority at the place of registration with a Notification of the calculated amounts of taxes and advance payments for the 4th quarter of 2023 no later than February 26 of the current year.

The corporate property tax, calculated both according to the declaration and the Notification, must be paid no later than February 28, 2024.

We remind you that organizations paying property taxes are required to submit Notifications of calculated amounts of taxes and advance payments thereon to the tax authority at the place of registration no later than the 25th day of the month in which the deadline for payment of advance payments for these taxes is established.

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In 2024, the following deadlines for filing Notifications are established:

  • for the 4th quarter of 2023 — 02/26/2024 (only in relation to property objects, the tax base for which is calculated based on the cadastral value);
  • for the 1st quarter of 2024 — 04/25/2024;
  • for the 2nd quarter of 2024 — 07/25/2024;
  • for the 3rd quarter of 2024 — 10/25/2024.

Let us clarify that from 2024 the tax rate on objects, the base for which is determined as average annual cost. For 2023 the rate was 1.5%, for 2024 — 1.8%. Also, the rate for legal entities on real estate objects specified in subparagraphs 1 and 2 of paragraph 1 of Article 378.2 of the Tax Code has been increased from 1% to 1.3%.

We remind you that, starting from January 1 of this year, we stopped accepting notifications based on orders for the transfer of funds for payment of payments to the budget system of the Russian Federation sent by payers to a bank with status “02”.

source: press service of the Federal Tax Service of Russia in Sevastopol

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