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.

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.

The specified procedure should be brought to subordinate tax authorities.

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