ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of October 4, 2018 No. MMB-7-21/575 @

About modification of appendices to the Order of the Federal Tax Service of 31.03.2017 No. MMB-7-21/271 @

According to Item 7 of Article 80 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2018, No. 32 (h 2), the Art. 5127), for the purpose of realization of provisions of Chapter 30 "The property tax of the organizations" of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2018, No. 32 (h 2), the Art. 5127), and also based on subitem 5.9.36 of Item 5 of the Regulations on the Federal Tax Service approved by the order of the Government of the Russian Federation of 30.09.2004 No. 506 "About approval of the Regulations on the Federal Tax Service" (The Russian Federation Code, 2004, No. 40, Art. 3961; 2018, to No. 26, of the Art. 3847), I order:

1. Bring in appendices to the order of the Federal Tax Service of 31.03.2017 No. MMB-7-21/271 @ "About approval of forms and formats of submission of the tax declaration on the property tax of the organizations and tax calculation for advance payment for the property tax of the organizations electronically and procedures for their filling" (it is registered by the Ministry of Justice of the Russian Federation 12.04. 2017, registration number 46348) following changes:

1.1. To state appendix No. 1 "The tax declaration on the property tax of the organizations" in edition according to appendix No. 1 to this order;

1.2. "Format of submission of the tax declaration on the property tax of the organizations electronically" to state appendix No. 2 in edition according to appendix No. 2 to this order;

1.3. To make changes according to appendix No. 3 to this order to appendix No. 3 "Procedure for filling of the tax declaration on the property tax of the organizations";

1.4. To state appendix No. 4 "Tax calculation for advance payment for the property tax of the organizations" in edition according to appendix No. 4 to this order;

1.5. "Format of representation of tax calculation for advance payment on the property tax of the organizations electronically" to state appendix No. 5 in edition according to appendix No. 5 to this order;

1.6. To make changes according to appendix No. 6 to this order to appendix No. 6 "Procedure for filling of tax calculation for the property tax of the organizations".

2. This order becomes effective after two months from the date of its official publication and is applied since representation of tax calculation for advance payment on the property tax of the organizations for the first quarter 2019.

3. To heads (the acting as the head) of Offices of the Federal Tax Service in subjects of the Russian Federation to bring this order to subordinate tax authorities and to provide its application.

4. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating methodological ensuring work of tax authorities concerning calculation, completeness and timeliness of entering into budget system of the Russian Federation of the property tax of the organizations.

Appendix №1

to the Order of the Federal Tax Service of the Russian Federation of October 4, 2018 No. MMB-7-21/575

The tax declaration on the property tax of the organizations

See. The tax declaration on the property tax of the organizations (21Kb In original language)

 

Appendix № 2

to the Order of the Federal Tax Service of the Russian Federation of October 4, 2018 No. MMB-7-21/575

Format of submission of the tax declaration on the property tax of the organizations electronically

I. General information

1. This format describes requirements to XML files (further - the file of exchange) transfers electronically of the tax declaration on the property tax of the organizations in tax authorities.

2. Number of the version of this format 5.05, part LXXXIV.

II. Description of the file of exchange

3. The name of the file of exchange shall have the following appearance:

R_T_A_K_O_GGGGMMDD_N, where:

R_T - the prefix accepting NO_IMUD value;

A_K - the identifier of the receiver of information, where: A - the identifier of the receiver to which the file of exchange goes, K - the identifier of the final receiver for which information from this file of exchange is intended <*>. Each of identifiers (A and K) has appearance for tax authorities - four-digit code of tax authority;

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<*> Transfer of the file from the sender to the final receiver (K) can be performed in several stages through other tax authorities performing transfer of the file at the intermediate stages which are designated by the identifier A. In case of transfer of the file from the sender to the final receiver in the absence of the tax authorities performing transfer at the intermediate stages, values of A and K identifiers match.

O - the identifier of the sender of information has appearance:

for the organizations - nineteen-digit code (identification taxpayer number (further - INN) and reason code of registration (further - the check point) the organizations (separate division);

for physical persons - twelve-digit code (INN of physical person, in the presence. In the absence of INN - the sequence from twelve zero).

GGGG - year of forming of the transferred file, MM - month, DD - day;

No. - identification number of the file. (Length - from 1 to 36 signs. Identification number of the file shall provide uniqueness of the file).

Expansion of name of the file - xml. Expansion of name of the file can be specified by both lower case, and capital letters.

Parameters of the first line of the file of exchange

The first line XML of the file shall have the following appearance:

<? xml version = "1.0" encoding = "windows-1251"?>

The name of the file containing the XML scheme of the file of exchange shall have the following appearance:

NO_IMUD_1_084_00_05_05_xx, where xx - number of the version of the scheme.

Expansion of name of the file - xsd.

The XML scheme of the file of exchange is provided by the separate file and posted on the official site of the Federal Tax Service.

4. The logical model of the file of exchange is presented in the form of the chart of structure of the file of exchange in the drawing of 1 this format. Elements of logical model of the file of exchange are elements and XML attributes of the file. The list of structural elements of logical model of the file of exchange and the information about them are provided in tables 4.1 - 4.24 these formats.

For each structural element of logical model of the file of exchange the following data are provided:

name of element. Full name of element <1> is given;

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<1> In line of the table several elements which names are divided by symbol "|" can be described. Such form of record is applied in the presence in the file of exchange only of one element from described in this line.

abbreviated name (code) of element. The abbreviated name of element is provided. Syntax of the abbreviated name shall satisfy the XML specifications;

sign like element. Can accept the following values: "With" - difficult element of logical model (contains the enclosed elements), "П" - the simple element of logical model realized in the form of the XML element of the file, "And" - the simple element of logical model realized in the form of attribute of the XML element of the file. The simple element of logical model does not contain the enclosed elements;

element format. The format of element is represented the following symbols: T - symbolical line; No. - numerical value (whole or fractional).

The format of symbolical line is specified in the form of T(n-k) or T(=k) where: No. - the minimum quantity of signs, k - the maximum quantity of signs, symbol "-" - divider, = symbol" means the fixed quantity of signs in line. If the minimum quantity of signs equally in 0, the format has appearance of T(0-k). If the maximum quantity of signs is not limited, the format has appearance of T(n-).

The format of numerical value is specified in the form of N(m.k) where: m - the maximum quantity of signs in number, including sign (for negative number), the whole and fractional part of number without the dividing decimal point, k - the maximum number of signs of fractional part of number. If the number of signs of fractional part of number is equal 0 (that is integer), then the format of numerical value has appearance of N(m).

For the simple elements which are basic in XML, for example, element with the date type, the field "Element Format" is not filled. For such elements in the field "Additional information" is specified type of Basic Element;

the sign of obligation of element determines obligation of availability of element (set of the name of element and its value) in the file of exchange. The sign of obligation of element can accept the following values: "About" - element availability in the file of exchange is obligatory; "N" - element availability in the file of exchange is optional, that is the element can be absent. If the element accepts the limited list of values (on the qualifier, the code dictionary and volume to similar), then the sign of obligation of element is supplemented with symbol "K". For example, "OK". If the number of realization of element can be more than one, the sign of obligation of element is supplemented with symbol "M". For example, "NANOMETER" or "OKM".

Value "U" in case of the description in the XML scheme of the conditions shown to element in the file of exchange, described in the column "Additional information" can be added to above-mentioned signs of obligation of element. For example, "WELL" or OKA;

the additional information contains, if necessary, the requirements to element of the file of exchange which are not specified earlier. For difficult elements the reference to the table in which the structure of this element is described is specified. For the elements accepting the limited list of values from the qualifier (the code dictionary and to that similar), the corresponding name of the qualifier is specified (the code dictionary and to that similar) or the list of possible values is provided. For the qualifier (the code dictionary and to that similar) the reference to its location can be specified. For the elements using the user type of data the name of standard element is specified.

 

Figure 1. Chart of structure of the file of exchange

Table 4.1

File of exchange (File)

 

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
File identifier	Idfayl	And	T (1-255)	OU	Contains (repeats) name of the created file (without expansion)
The version of the program by means of which the file is created	ВерсПрог	And	T (1-40)	About
Version of format	Versform	And	T (1-5)	About	Accepts value: 5.05
Structure and structure of the document	Document	With		About	The structure of element is provided in table 4.2

 

Table 4.2

Structure and structure of the document (Document)

 

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Code of form of the reporting under KND	KND	And	T (= 7)	OK	Standard element <КНДТип>. Accepts value: 1152026
Date of forming of the document	Datadok	And	T (= 10)	About	Standard element <Datatip>. Date in the DD.MM.GGGG format
Tax period (code)	Period	And	T (= 2)	OK	Accepts values according to appendix No. 1 "The codes determining tax period" to the Procedure for filling of the tax declaration by the property tax of the organizations (further - the Procedure for filling), namely: 34 - calendar year | 50 - the last tax period by reorganization (liquidation) of the organization
Accounting year	Otchetgod	And		About	Standard <xs:gYear> element. Year in the GGGG format
Code of tax authority to which the document is submitted	КодНО	And	T (= 4)	OK	Standard element <СОНОТип>
Number of adjustment	Nomkorr	And	N (3)	About	Accepts value: 0 - source document, 1 - 999 - number of adjustment for the adjusting document
Code of the location (accounting) by which the document is submitted	To Pomest	And	T (= 3)	OK	Accepts value: 213 - in the place of accounting as the largest taxpayer | 214 - in the location of the Russian organization, not being the largest taxpayer | 215 - in the location of the legal successor who is not the largest taxpayer | 216 - in the place of accounting of the legal successor who is the largest taxpayer | 245 - in the place of registration in tax authority of the foreign organization | 281 - in the location of the real estate unit (concerning which the separate procedure for calculation and tax discharge is established)

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