ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of February 20, 2008 No. 27n

About approval of forms of the tax declaration and tax calculation for advance payment for the property tax of the organizations and Procedures for their filling

According to Chapter 30 parts two of the Tax Code of the Russian Federation (Russian Federation Code 2000, N 32, Art. 3340, 2003, N 46, Art. of 4435,2004, N 27, Art. 2711; 2005, N 52, Art. 5581; 2006, N 3, Art. 280, N 23, Art. 2382, N 31, Art. 3436; 2007, N 1, the Art. 31, N 21, the Art. 2463, N 22, the Art. 2564, N 31, the Art. 4013, N 49, the Art. 6071) and based on Item 7 of Article 80 parts one of the Tax Code of the Russian Federation (The Russian Federation Code 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2004, N 27, Art. 2711; 2006, N 31, to the Art. of 3436,2007, N 1, of the Art. 28, of the Art. 31), I order:

1. Approve form of the tax declaration on the property tax of the organizations according to the appendix N 1 to this order.

2. Approve the Procedure for filling of the tax declaration on the property tax of the organizations according to the appendix N 2 to this order.

3. Approve form of tax calculation for advance payment on the property tax of the organizations according to the appendix N 3 to this order.

4. Approve the Procedure for filling of tax calculation for advance payment on the property tax of the organizations according to the appendix N 4 to this order.

5. Determine that this order becomes effective, since representation of tax calculations for advance payment on the property tax of the organizations in 1 quarter 2008.

6. Determine that with entry into force of this order the order of the Ministry of Taxes and Tax Collection of the Russian Federation of March 23, 2004 by N SAE-3-21/224 "About approval of form of the tax declaration on the property tax of the organizations (tax calculation for advance payments) is not applied and to the instruction for its filling" (it is registered in the Ministry of Justice of the Russian Federation on March 29, 2004, registration N 5690; "The Russian newspaper", N 66, on April 1, 2004; "Bulletin of regulations of federal executive bodies", N 15, on April 12, 2004).

 

Appendix №1

to the order of the Ministry of Finance of the Russian Federation of February 20, 2008 No. 27n

Form of the tax declaration on the property tax of the organizations

See Appendix 1 (11Kb In original language)

Appendix № 2

to the order of the Ministry of Finance of the Russian Federation of February 20, 2008 No. 27n

Procedure for filling of the tax declaration on the property tax of the organizations

I. General requirements

1.1. The tax declaration on the property tax of the organizations (further - the Declaration) is filled in with persons recognized by taxpayers of the property tax of the organizations according to Chapter 30 "The property tax of the organizations" of the Tax Code of the Russian Federation (further - the Code).

The declaration on the property tax of the organizations consists from:

title page;

The Section 1 "The Tax Amount Which Is Subject to Payment in the Budget for Data of the Taxpayer" (further - the Section 1);

The Section 2 "Determination of Tax Base and Calculation of Tax Amount concerning Taxable Property of the Russian Organizations and Foreign Organizations Performing Activities in the Russian Federation through Permanent Missions" (further - the Section 2);

The Section 3 "Determination of Tax Base and Calculation of Tax Amount for Tax Period on the Real Estate Unit of the Foreign Organization Which Is Not Relating to Its Activities in the Russian Federation through Permanent Mission" (further - the Section 3);

1.2. The declaration is submitted the taxpayer of the property tax 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 place of registration of the largest taxpayer.

1.3. The declaration is submitted the Russian organizations and the foreign organizations performing activities in the Russian Federation through permanent missions in the following structure:

title page;

Section 1;

Section 2.

1.4. In the location of the real estate belonging on the property right of the foreign organization, not relating to its activities through permanent mission, the Declaration is submitted in the following structure:

title page;

Section 1;

Section 3.

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

1.6. The declaration is filled in concerning the tax amounts which are subject to payment in the budget for the corresponding code (codes) on (it is REAPED the municipality according to the All-Russian qualifier of administrative-territorial division (further - code under RCATU). At the same time in the Declaration represented to tax authority tax amounts which codes under RCATU correspond to the territories of municipalities subordinated to this tax authority are specified.

If the legislation of the subject of the Russian Federation provides transfer of the property tax of the organizations in the regional budget without the direction for standard rates of tax amount in budgets of municipalities, the Declaration can be filled in concerning the tax amount which is subject to payment in the budget of the subject of the Russian Federation in coordination with tax authority on this subject of the Russian Federation. In this case when filling the Declaration the RCATU code corresponding to the territory of the municipality subordinated to tax authority in the place of submission of the Declaration is specified.

1.7. In case of detection by the taxpayer in the Declaration of the fact of not reflection or incompleteness of reflection of data, and also mistakes leading to understating of the tax amount which is subject to payment submitted to them to tax authority, the taxpayer shall make necessary changes to the Declaration and provide to tax authority the specified Declaration according to the procedure, the stipulated in Article 81 Code.

In case of detection by the taxpayer in the Declaration of false information, and also mistakes which are not leading to understating of the tax amount which is subject to payment submitted to them to tax authority, the taxpayer has the right to make necessary changes to the Declaration and to provide to tax authority the specified Declaration according to the procedure, the stipulated in Article 81 Code.

The specified Declaration is submitted in tax authority in the form operating in tax period for which corresponding changes are made. In case of recalculation of tax base and tax amount results of the tax audits which are carried out by tax authority for that tax period on which recalculation of tax base and tax amount is made are not considered.

In case of detection of mistakes (misstatements) in calculation of tax base relating to the last tax (reporting) periods in the current tax (reporting) period recalculation of tax base and tax amount is made for the period in which the specified mistakes (misstatements) were made. In case of impossibility of determination of the period of making of mistakes (misstatements) recalculation of tax base and tax amount is made for the tax (reporting) period in which mistakes (misstatement) are revealed.

II. General requirements to procedure for filling of the Declaration

2.1. The declaration is filled in with hand-written or typewritten method, ink of black or blue color.

Printout of the Declaration on the printer is possible.

2.2. The declaration is submitted on paper or in electronic form.

The declaration on paper is submitted in tax authority the legal or authorized representative of the taxpayer according to articles 27 and 29 of the Code. The declaration can be directed in the form of the mailing with the inventory of investment.

When sending the Declaration by mail day of its representation date of sending the mailing with the inventory of investment is considered. By transfer of the Declaration on telecommunication channels date of its sending is considered day of its representation.

The declaration can be provided to the tax declaration in electronic form, in electronic form according to Procedure for representation, on the telecommunication channels approved by the order of the Ministry of Taxes and Tax Collection of Russia of April 2, 2002 N BG-3-32/169 (it is registered in the Ministry of Justice of the Russian Federation on May 16, 2002, registration N 3437; "The Russian newspaper", N 89, on May 22, 2002; "Bulletin of regulations of federal executive bodies", N 21, on May 27, 2002)

Declarations are represented by the taxpayers referred to category of the largest in electronic form (on telecommunication channels) on the established formats if other procedure for submission of information carried to the state secret is not stipulated by the legislation the Russian Federation.

2.3. In every line according to the corresponding column of the Declaration only one indicator is specified.

In case of lack of data for filling of indicator of the Declaration in the corresponding cells on all length of indicator the crossed out section is put.

2.4. Error correction by means of the adjusting or other similar means is not allowed.

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