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 (утв. 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);

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