The object of taxation for Russian organizations is movable and immovable property (including property transferred for temporary possession, use, disposal, trust management, contributed to joint activities or received under a concession agreement), accounted for on the balance sheet as fixed assets in accordance with the procedure established for accounting, unless otherwise provided by articles, 378.1 and 378.2 of the Tax Code of the Russian Federation.
Based on the version in force until January 1, 2015, movable property registered as fixed assets on January 1, 2013 was not recognized as an object of taxation for corporate property tax.
This provision of subclause 8 of clause 4 of Article 374 of the Tax Code of the Russian Federation also applied to cases of putting movable property on the balance sheet in 2013 - 2014, received as a result of reorganization, as well as from an interdependent person.
On January 1, 2015, a new version of subclause 8 of clause 4 of Article 374 of the Tax Code of the Russian Federation came into force, according to which fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets are not recognized as objects of taxation for the corporate property tax. approved by the Government of the Russian Federation.
At the same time, paragraph 25, which entered into force on January 1, 2015, was supplemented, according to which a tax benefit for corporate property is provided in relation to movable property registered as fixed assets from January 1, 2013, with the exception of the following movable property items accepted for accounting as a result:
- reorganization or liquidation of legal entities;
- transfer, including acquisition, of property between persons recognized as interdependent in accordance with the provisions of paragraph 2 of Article 105.1 of the Tax Code of the Russian Federation.
Thus, in accordance with the specified provisions of Chapter 30 of the Tax Code of the Russian Federation, which entered into force on January 1, 2015, movable property accepted onto the balance sheet from January 1, 2013 as a result of reorganization, as well as received (acquired) from a related party, from January 1, 2015 is subject to taxation of property tax of organizations in the generally established manner.
At the same time, fixed assets included in the first or second depreciation group are not recognized as objects of taxation from January 1, 2015, regardless of the date of registration and the source of receipt (purchase).
Consequently, in 2015, movable property objects registered by organizations in the tax periods 2013 - 2014 as a result of reorganization or received (acquired) from interdependent persons should be reintroduced into tax circulation, with the exception of those not subject to taxation from January 1, 2015 objects included in the first or second depreciation group.
In accordance with paragraph 1 of Art. 374 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), objects of taxation for Russian organizations are movable and immovable property (including property transferred for temporary possession, use, disposal, trust management, contributed to joint activities or received under a concession agreement), accounted for on the balance sheet as fixed assets in the manner established for accounting, unless otherwise provided by Art. Art. 378, 378.1 of the Code.
Based on paragraphs. 8 clause 4 art. 374 of the Code, movable property registered on January 1, 2013 as fixed assets is not recognized as an object of taxation for corporate property tax.
Thus, the object of taxation for corporate property tax is movable property recorded in accounting as part of fixed assets as of January 1, 2013, as well as real estate recorded on the balance sheet as fixed assets in the manner established for maintaining accounting.
The rules for the formation in accounting of information about an organization's fixed assets are determined by the Accounting Regulations "Accounting for Fixed Assets" (PBU 6/01), approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n, according to which the unit of accounting for fixed assets is an inventory item (p . 6 PBU 6/01). In this case, fixed assets are accepted for accounting at their original cost.
Based on clause 27 of PBU 6/01, the costs of modernization and reconstruction of a fixed asset object after their completion increase the initial cost of such an object if, as a result of modernization and reconstruction, the initially adopted standard performance indicators improve (increase) (useful life, power, quality of use etc.) object of fixed assets.
Taking into account the above, the specified costs for the restoration of a movable property item recorded in accounting as part of fixed assets after January 1, 2013 are included in the initial cost of the fixed asset item (inventory item). Therefore, the organization has the right to apply paragraphs. 8 clause 4 art. 374 of the Code in relation to the specified movable property, including regarding the costs of its restoration.
And if an item of fixed assets (movable property) was registered by the organization before January 1, 2013, and a change in its value due to completion, additional equipment, reconstruction or modernization occurred after the specified date, the provision of paragraphs. 8 clause 4 art. 374 of the Tax Code of the Russian Federation does not apply to this fixed asset item.
Tax officials explained that for assets acquired by an organization before January 1, 2013, that meet the criteria for classification as fixed assets, the value of which was formed before that date, there is a property tax benefit in respect of movable property registered as fixed assets from January 1, 2013 , cannot propagate ().
Let us recall that the objects of taxation for the corporate property tax for Russian organizations are movable and immovable property (including property transferred for temporary possession, use, disposal, trust management, contributed to a joint activity or received under a concession agreement), accounted for balance sheet as fixed assets in the manner established for accounting, unless otherwise provided ().
In this case, the tax base is determined as the average annual value of property recognized as an object of taxation, unless otherwise provided ().
In turn, property recognized as an object of taxation is accounted for at its residual value, formed in accordance with the established accounting procedure approved in the accounting policy of the organization.
The rules for the formation of information about the organization's fixed assets in accounting are enshrined in PBU "Accounting for fixed assets" PBU 6/01 (), as well as in the Guidelines for accounting for fixed assets ().
Thus, an asset is accepted by an organization for accounting as fixed assets if the following conditions are simultaneously met:
- the object is intended for use in the production of products, when performing work or providing services, for the management needs of the organization, or to be provided by the organization for a fee for temporary possession and use or for temporary use;
- the object is intended for use for a long time, that is, a period of more than 12 months or a normal operating cycle if it exceeds 12 months;
- the organization does not intend the subsequent resale of this object;
- the object is capable of bringing economic benefits (income) to the organization in the future ().
Thus, if an organization acquired movable property for subsequent resale and accounted for it in the accounting account as goods, then this property was not subject to corporate property tax due to the fact that it was not fixed assets.
At the same time, if the organization does not intend to sell movable property acquired and accounted for as goods, then this movable property meets the criteria for classifying it as fixed assets, and therefore, in accounting it should be transferred to the account "Fixed assets" and from the moment of transfer to the composition of the operating system is subject to corporate property tax.
You can find out in relation to which introduced objects of movable and immovable property the corporate property tax benefit applies in "Encyclopedia of solutions. Taxes and fees"Internet version of the GARANT system. Get for 3 days free!
Tax authorities drew attention to the fact that the tax benefit for corporate property tax is provided exclusively in relation to movable property registered as fixed assets from January 1, 2013 ().
In this case, the moment of acceptance of such property for registration is the moment when investments in the corresponding object are completed and the object is brought to suitability for use (operation), after the formation of its initial value (,). Accordingly, when purchasing property in 2012, such moment will be 2012.
From January 1, 2013, movable property registered as fixed assets on January 1, 2013 is not recognized as an object of taxation for property tax (Article 374, clause 4 of the Tax Code of the Russian Federation). In accordance with Article 130 Part 1 of the Civil Code of the Russian Federation, immovable things (real estate, real estate) include land plots, subsoil plots and everything that is firmly connected to the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, including including buildings, structures, objects of unfinished construction. Items not related to real estate, including money and securities, are recognized as movable property. That is, machinery and equipment purchased after January 1, 2013, equipment, production and business equipment, as well as vehicles will not be taken into account when calculating property tax from 2013, since they are classified as movable property?
Yes that's right. All movable property registered on January 1, 2013 is not subject to property tax.
The rationale for this position is given below in the materials of the Glavbukh System
Composition of taxable property
Russian organizations are subject to property tax:
– objects of movable property registered before January 1, 2013 and reflected in the balance sheet in accounts 01 “Fixed Assets” and 03 “Profitable Investments in Material Assets”;*
– real estate objects reflected in the balance sheet in accounts 01 “Fixed Assets” and 03 “Profitable Investments in Material Assets”.
Taxable property includes, in particular:
· objects transferred (intended for transfer) for temporary possession, use, disposal, trust management and joint activities (including abroad);
· objects received under a concession agreement;
· objects purchased and actually operated abroad (even if they were never imported into Russia).
This follows from the provisions of paragraph 1, subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation, subparagraph “a” of paragraph 4 and paragraph 5 of PBU 6/01. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated August 2, 2011 No. 03-05-05-01/59, dated October 26, 2009 No. 03-05-06-01/68.
In addition, property tax is imposed on capital investments in the form of inseparable improvements to the leased property, reimbursed (non-reimbursable) by the lessor. The lessee accrues tax until disposal of inseparable improvements (as a separate accounting object), the moment of which is determined by the lease agreement. This follows from the provisions of paragraph 2 of paragraph 5 of PBU 6/01 and is confirmed by letters of the Ministry of Finance of Russia dated November 3, 2010 No. 03-05-05-01/48, dated October 24, 2008 No. 03-05-04-01/37 , as well as by the decision of the Supreme Arbitration Court of the Russian Federation dated January 27, 2012 No. 16291/11).
Property exempt from taxation
· preferential property (Article 381 of the Tax Code of the Russian Federation). It is excluded from the calculation of the tax base;
· property that is not subject to taxation (land plots, environmental management facilities, cultural heritage sites, any types of movable property registered as fixed assets from January 1, 2013*, property of some federal executive authorities, etc.) (p 4 Article 374 of the Tax Code of the Russian Federation). Such property is not indicated in the tax return at all.
In addition, capital investments in the form of inseparable improvements to leased movable property registered on January 1, 2013 are not subject to taxation. This conclusion can be made by the provisions of paragraph 1, subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation and paragraph 2 of paragraph 5 of PBU 6/01.
Elena Popova, State Advisor to the Tax Service of the Russian Federation, 1st rank
2 Magazine article: What has changed in the calculation of property taxes and how this will affect accounting
This is, perhaps, the most pleasant and beneficial change in the Tax Code of the Russian Federation since 2013. All movable fixed assets are no longer subject to property tax*. And this is all office equipment, cars, equipment of your company. This rule was enshrined in Article 374 of the code by Federal Law No. 202-FZ of November 29, 2012.
However, there is an important caveat: we are talking only about those assets that you registered no earlier than 2013.* But you will take into account old property as before. In the article we will describe in detail how to now calculate property tax and advance payments on it throughout the year.
How to account for movable property now
So, you do not need to pay property tax on any movable fixed assets that you take into account on January 1, 2013 or later. But with regard to those assets that you reflected in accounting in accounts 01 “Fixed Assets” and 03 “Profitable Investments in Material Assets” back in 2012 or earlier, nothing has changed. You will pay tax until the service life of such objects expires or they are simply sold.
Since 2013, changes have been made to Chapter 30 “Organizational Property Tax” of the Tax Code of the Russian Federation. Let's consider the main of these changes.
1. Movable property is not recognized as an object of taxation.
In accordance with paragraphs. 8 clause 4 art. 374 of the Tax Code of the Russian Federation, from January 1, 2013, movable property registered as fixed assets is not subject to property tax for organizations. Movable property is all office equipment, cars, equipment, furniture of the organization, etc. This provision applies to movable property registered starting from January 1, 2013. All movable property that was registered earlier than this date will continue to be subject to taxation until its original cost is completely written off in accounting, or until sale (other disposal).
It should be noted that organizations are required to timely take into account fixed assets and reflect them on balance sheet accounts 01 “Fixed Assets” and 03 “Profitable Investments in Material Assets”.
In accordance with Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n (as amended on November 8, 2010) “On approval of the Chart of Accounts for accounting financial and economic activities of organizations and Instructions for its application,” the balance on account 08 “Investments in non-current assets" can only reflect the amount of the organization’s investments in unfinished construction, unfinished transactions for the acquisition of fixed assets, intangible and other non-current assets.
Thus, movable property items that do not require installation must be put into operation immediately after their acquisition. If for objective reasons this does not happen, the organization must have primary documents that provide a clear list of work to prepare the facility for use.
From 2013, all movable property of an organization will be divided into those that are subject to property tax and those that are not subject to taxation. It is advisable to open two sub-accounts for movable property accounts: for objects registered before 2013, and for objects registered after 2013.
Primary documents confirming the moment of acceptance of movable property for accounting may be acts of acceptance - transfer of fixed assets and inventory cards. The organization must develop these documents independently and approve them in its accounting policies for 2013.
It should be noted that organizations can approve in their accounting policies the unified forms N OS-1 “Act of acceptance and transfer of fixed assets (except buildings, structures)” and N OS-6 “Inventory card for recording fixed assets” previously adopted by the State Statistics Committee of the Russian Federation. (Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 N 7 “On approval of unified forms of primary accounting documentation for accounting of fixed assets”).
2. The list of property not recognized as objects of taxation has been expanded.
Starting from 2013, the following are also not recognized as subject to corporate property tax:
- objects recognized as objects of cultural heritage (historical and cultural monuments) of the peoples of the Russian Federation of federal significance (clause 3, clause 4, article 374 of the Tax Code of the Russian Federation);
- nuclear installations for scientific purposes, storage facilities for nuclear materials and radioactive substances and radioactive waste storage facilities (clause 4, clause 4, article 374 of the Tax Code of the Russian Federation);
- icebreakers, ships with nuclear power plants and nuclear technology service ships (clause 5, clause 4, article 374 of the Tax Code of the Russian Federation);
- space objects (clause 6, clause 4, article 374 of the Tax Code of the Russian Federation);
- ships registered in the Russian International Register of Ships (clause 7, clause 4, article 374 of the Tax Code of the Russian Federation).
3. Maximum tax rates have been established for public railways, main pipelines and power lines.
In accordance with paragraph 3 of Art. 380 of the Tax Code of the Russian Federation, from January 1, 2013, in relation to public railway tracks, main pipelines, energy transmission lines, as well as structures that are an integral technological part of these objects, a maximum tax rate was established, which is lower than the rates for other property. In 2013, tax rates on this property cannot exceed 0.4 percent, in 2014 - 0.7 percent, in 2015 - 1.0 percent, in 2016 - 1.3 percent, in 2017 - 1. 6 percent, in 2018 - 1.9 percent.
In accordance with paragraph 4 of Art. 380 of the Tax Code of the Russian Federation, if the law of a constituent entity of the Russian Federation does not determine the tax rate in relation to these objects, then taxation will be carried out at the marginal tax rate established by clause 3 of Art. 380 Tax Code of the Russian Federation.
The list of property related to these objects must be approved by the Government of the Russian Federation. At the time of writing, the corresponding document has not been adopted.
The tax authorities and the Ministry of Finance of Russia in their joint letter (Letter of the Federal Tax Service of Russia dated December 13, 2012 N BS-4-11/21285@ “On the property tax of organizations” (together with the Letter of the Ministry of Finance of Russia dated December 11, 2012 N 03- 05-04-01/44)) explained that until the approval of the new list, one should be guided by the List approved by Decree of the Government of the Russian Federation of September 30, 2004 (as amended on October 6, 2011) N 504 “On the list of property relating to public railways, public federal roads, main pipelines, energy transmission lines, as well as structures that are an integral technological part of these objects, in respect of which organizations are exempt from corporate property tax.”
