LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of February 12, 2013 No. BS-4-11/2301 @

About the property tax of the organizations

The Federal Tax Service considered the letter of the Ministry of Finance of the Russian Federation of 23.11.2012 N 03-05-04-01/39 about need of modification of forms of tax statements on the property tax of the organizations and the land tax, and also in the corresponding forms of statistical tax statements and reports the following.

The Federal Law which took effect since January 1, 2013 N 202-FZ makes of 29.11.2012 changes to Chapters 28, 30 and 31 Tax Code of the Russian Federation (further - the Code), including regarding exception of the taxation object on the property tax of the organizations of the personal estate accepted since January 1, 2013 on accounting as fixed assets, cancellations of tax benefits on the property tax of the organizations concerning railway tracks public, bulk distribution lines, lines of power transfer and constructions which are the integral technological part of the specified objects and also cancellation of the Code of exception of the taxation object established by Chapter 31 on the land tax of the parcels of land limited in turnover in accordance with the legislation of the Russian Federation, provided for ensuring defense, safety and customs needs.

The specified changes in part of exception of the taxation object on the property tax of the organizations of the personal estate accepted since January 1, 2013 on accounting as fixed assets, and cancellations of tax benefits on the property tax of the organizations concerning railway tracks public, do not involve the bulk distribution lines, lines of power transfer and constructions which are the integral technological part of the specified objects, according to FNS of Russia, need of change of forms of tax statements on the property tax of the organizations and statistical tax statements on tax in connection with the following. By article 80 of the Code it is determined that the tax declaration represents the written application of the taxpayer about the taxation objects, about the gained income and the made expenses, about sources of the income, about tax base, tax benefits, about the estimated tax amount and (or) about other data forming the basis for calculation and the tax discharge.

Thus, inclusion in the tax declaration of data on the objects which are not relating to the taxation objects contradicts provisions of article 80 of the Code.

Besides, the procedures for filling of forms of tax statements operating now on the property tax of the organizations (N MMB-7-11/895) are approved by the order of FNS of Russia of 24.11.2011 the possibility of filling of several Sections 2 of the tax declaration on tax (tax calculation for advance payment) concerning the property assessed on the different tax rates is provided that will allow the organizations having on balance objects, taxable at the rates, stipulated in Item 3 articles 380 of the Code it is correct to fill the corresponding forms of tax statements on tax.

As for reference since January 1, 2013 to the taxation objects the land tax of the parcels of land limited in turnover in accordance with the legislation of the Russian Federation, provided for ensuring defense, safety and customs needs, the possibility of filling of the tax declaration on the land tax concerning the specified parcels of land will be realized within the work on enhancement of form of the tax declaration on the land tax which is carried out in 2013.

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