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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 12, 2013 No. BS-4-11/16569

About the property tax of the organizations

The Federal Tax Service informs the Departments of FNS of Russia for subjects of the Russian Federation procedure for correct reflection of the check point in the tax declarations on the property tax of the organizations represented by the largest taxpayers concerning property of the separate divisions having separate balance, and the real estate units located out of the location of the organization and the specified separate divisions.

Article 386 of the Tax Code of the Russian Federation (further - the Code) obliges the organization recognized by the taxpayer on property of the organizations to represent tax declarations on the property tax of the organizations (tax calculations for advance payments for tax) on the organization location, the location of its separate divisions having separate balance and on the location of the real estate objects which are out of the location of the organization and its separate divisions having separate balance.

The taxpayers according to article 83 of the Code referred to category of the largest represent tax declarations (calculations) to tax authority in the place of accounting as the largest taxpayers.

According to Item 1.2 of the Procedure for filling of the tax declaration on the property tax of the organizations (utv. The order of FNS of Russia of 24.11.2011 No. MMB-7-11/895) (further - the Procedure) the tax declaration is submitted the taxpayer on property of the organizations in tax authorities:

- in the location of the Russian organization;

- in the place of statement of permanent mission of the foreign organization on accounting in tax authority;

- in the location of each separate division of the Russian organization having separate balance;

- in the location of real estate;

- in the location of the property which is part of the Unified gas supply system (further - ESGS);

- in the place of registration of the largest taxpayer.

According to Procedure Item 1.5 the taxpayers according to article 83 of the Code referred to category of the largest represent the tax declarations specified in Procedure Item 1.2 to tax authority in the place of accounting as the largest taxpayers. In the tax declarations completed taking into account Procedure Item 1.6 provisions details (reason code of registration) in the place of payment of tax amount according to Articles 383 - 385 Codes and the place of submission of tax declarations - in the place of accounting of the largest taxpayer are specified.

Based on article 384 of the Code the organization which part the separate divisions having separate balance are pays tax (advance payments on tax) to the budget for the location of each of separate divisions.

By article 385 of the Code it is determined that the organization considering on balance the real estate units which are out of the location of the organization or its separate division having separate balance pays tax (advance payments on tax) to the budget for the location of each of the specified real estate units.

Thus, according to the specified provisions of articles 384 and 385 of the Code and Items 1.5 of Procedures for filling of the tax declaration on the property tax of the organizations and tax calculation for advance payment in the tax declaration (tax calculations for advance payments) represented by the largest taxpayer concerning the tax amounts which are subject to payment in budgets of territorial subjects of the Russian Federation in which the organization has separate divisions and real estate units (which are out of the location of the organization and the specified separate divisions) allocated for separate balance the check points appropriated by tax authorities on the location of the specified separate divisions and real estate units shall be specified.

The specified procedure should be brought to subordinate tax authorities.

Valid counselor of state of the Russian Federation 3 classes

S. L. Bondarchuk


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