ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of March 31, 2017 No. MMB-7-21/271 @

About approval of forms and formats of submission of the tax declaration on the property tax of the organizations and tax calculation for advance payment for the property tax of the organizations electronically and procedures for their filling

List of amending documents

According to Item 7 of Article 80 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2010, No. 31, Art. 4198; 2012, No. 27, Art. 3588; 2013, No. 26, Art. 3207; 2016, No. 27, Art. 4176; 2017, No. 1, the Art. 16), for the purpose of realization of provisions of Chapter 30 "The property tax of the organizations" of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2003, No. 46, Art. 4435; 2016, No. 27, Art. 4184; 2017, 1, of the Art. 16) I order to No.:

1. Approve:

form of the tax declaration on the property tax of the organizations according to appendix No. 1 to this order;

format of submission of the tax declaration on the property tax of the organizations electronically according to appendix No. 2 to this order;

procedure for filling of the tax declaration on the property tax of the organizations according to appendix No. 3 to this order;

form of tax calculation for advance payment on the property tax of the organizations according to appendix No. 4 to this order;

format of representation of tax calculation for advance payment on the property tax of the organizations electronically according to appendix No. 5 to this order;

procedure for filling of tax calculation for advance payment on the property tax of the organizations according to appendix No. 6 to this order.

2. Recognize to invalid:

the order of FNS of Russia of 24.11.2011 No. MMB-7-11/895 "About approval of forms and formats of electronic submission of the tax declaration and tax calculation for advance payment for the property tax of the organizations and procedures for their filling" (it is registered by the Ministry of Justice of the Russian Federation 12.12. 2011, registration number 22542),

the order of FNS of Russia of 05.11.2013 No. MMB-7-11/478 @ "About modification of appendices to the order of FNS of Russia of 24.11.2011 No. MMB-7-11/895 "About approval of forms and formats of electronic submission of the tax declaration and tax calculation for advance payment for the property tax of the organizations and procedures for their filling" (it is registered by the Ministry of Justice of the Russian Federation 19.12. 2013, registration number 30649).

3. This order becomes effective after two months from the date of its official publication and is applied since submission of the tax declaration on the property tax of the organizations for tax period of 2017.

4. To heads (the acting as the head) of Offices of the Federal Tax Service in subjects of the Russian Federation to bring this order to subordinate tax authorities and to provide its application.

5. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating methodological ensuring work of tax authorities concerning calculation, completeness and timeliness of entering into budget system of the Russian Federation of the property tax of the organizations, the land tax, vehicle tax, the property tax of physical persons.

Appendix №1

to the Order of the Federal Tax Service of the Russian Federation of March 31, 2017 No. MMB-7-21/271 @

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

See the Form of the tax declaration on the property tax of the organizations (21Kb In original language)

Appendix № 2

to the Order of the Federal Tax Service of the Russian Federation of March 31, 2017 No. MMB-7-21/271 @

Format of submission of the tax declaration on the property tax of the organizations electronically

See the Format of submission of the tax declaration on the property tax of the organizations electronically (0.11Mb In original language)

Appendix №. 3

to the Order of the Federal Tax Service of the Russian Federation of March 31, 2017 No. MMB-7-21/271 @

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

I. Structure of the tax declaration on the property tax of the organizations

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 (further - tax) according to Chapter 30 "The property tax of the organizations" of part two of the Tax Code of the Russian Federation (further - the Code).

1.2. The declaration consists from:

Title page;

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

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

Information on the real estate unit, taxable at annual average cost;

The Section 3 "Calculation of Tax Amount for Tax Period on the Real Estate Unit concerning Which Tax Base Is Determined as Cadastral Cost" (further - the Section 3).

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;

Section 2.1;

Section 3.

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 Declarations to 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 (reason code of registration (further - the check point), code of territorial tax authority) in the place of payment of tax amount according to Articles 383 - 385 Codes and code in the location (accounting) - 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) of the municipality according to the All-Russian Classifier of Territories of Municipal Units (further - the All-Russian Classifier of Territories of Municipal Units). At the same time in the Declaration represented to tax authority tax amounts which codes under the All-Russian Classifier of Territories of Municipal Units correspond to the territories of municipalities subordinated to this tax authority are specified.

Paragraph two of ceased to be valid.

Paragraph third ceased to be valid.

Paragraph fourth ceased to be valid.

Paragraph fifth ceased to be valid.

II. General requirements to procedure for filling of the Declaration

2.1. The declaration is constituted for tax period (calendar year).

2.2. All values of cost indicators of the Declaration are specified in complete rubles. Measure values less than 50 kopeks are discarded, and 50 kopeks also are more rounded to complete ruble.

2.3. Pages of the Declaration have end-to-end numbering, starting with the Title page. The sequence number of the page registers in the sex ("P.") defined for numbering from left to right, since the first (left) znakomest, as follows: for the first 001 page; for the tenth page, respectively, "010".

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

The bilateral seal of the Declaration on paper and the fastening of sheets of the Declaration leading to paper spoil is not allowed.

When filling fields of the Declaration ink of black, violet or blue color shall be used.

Filling of text fields of the Declaration is performed by header printing symbols.

2.4. To each indicator of the Declaration in the approved mashinooriyentirovanny form there corresponds one field consisting of certain quantity знакомест. In each field only one indicator is specified.

The exception is constituted by indicators which values are: date, proper or decimal fraction.

For specifying of date three fields are used one after another: day (the field from two znakomest), month (the field from two znakomest) and year (the field from four znakomest), divided by sign "." (point).

For the proper or decimal fraction in the approved mashinooriyentirovanny form there correspond two fields divided or the sign "/" (virgule), or is familiar "." (point) respectively. The first field corresponds to numerator of proper fraction (the whole part of decimal fraction), the second - to denominator of proper fraction (fractional part of decimal fraction).

Filling of fields of the Declaration with values of text, numerical, code indicators is performed from left to right, since the first (left) znakomest.

When filling fields of the Declaration with use of the software of value of numerical indicators are leveled on the right (last) znakomest.

In case of lack of any indicator in all znakomesta of the respective field the crossed out section is put down. The crossed out section represents the straight line drawn in the middle знакомест on all length of the field.

If specifying of any indicator does not require filling of all знакомест the respective field, in the blank znakomesta in the right part of the field the crossed out section is put down.

Fractional numerical exponents are filled similar to rules of filling of the whole numerical indicators. If знакомест for specifying of fractional part it is more, than figures, in free znakomesta of the respective field the crossed out section is put. For example, if the indicator matters "1234356.234", then he registers in two fields on ten znakomest everyone as follows: "1234356-""" in the first field, sign "." or "/" between fields and "234" in the second field. The proper simple fraction "1234356/234" shall be filled on format: 10 знакомест - for the whole part and 10 знакомест - for fractional part, in the Declaration registers as follows: "1234356--------" """ """".

In case of submission of the Declaration prepared with use of the software in case of printout on the printer lack of frame знакомест and crossed out sections for the blank znakomest is allowed. The arrangement and the sizes shall not change. Signs shall be printed by the Courier New font 16 - 18 Items high.

2.5. When filling indicator "Code under the All-Russian Classifier of Territories of Municipal Units" under which it is taken away eleven знакомест free the znakomesta to the right of code value if the All-Russian Classifier of Territories of Municipal Units code has eight signs, is not subject to filling with additional symbols (are filled with crossed out sections). For example, for the OKTMO 12445698 eight-digit code in the field "Code under the All-Russian Classifier of Territories of Municipal Units" is specified eleven-place 12445698---value.

2.6. The declaration can be provided by the taxpayer to tax authority personally or through his representative, is directed in the form of the mailing with the inventory of investment or transferred electronically with the strengthened qualified digital signature on telecommunication channels according to article 80 of the Code.

The declaration is submitted the payer in tax authority electronically on telecommunication channels using the strengthened qualified digital signature on the established formats according to Procedure for submission of the tax declaration in electronic form on the telecommunication channels approved by the order of the Ministry of Taxes and Tax Collection of the Russian Federation of 02.04.2002 No. BG-3-32/169 "About approval of the Procedure for submission of the tax declaration in electronic form on telecommunication channels" (it is registered by the Ministry of Justice of the Russian Federation 16.05. 2002, registration number 3437).

2.7. When filling Sections of the Declaration in the upper part of each page identification taxpayer number (further - INN) and the organization check point according to Item 3.2 of this Procedure is specified.

2.8. In case of submission to tax authority in the place of accounting by the organization legal successor of the Declaration for the last tax period and the specified Declarations for the reorganized organization (in the form of accession to other legal entity, merge of several legal entities, separation of the legal entity, transformation of one legal entity to another) in the Title page in the field of "in the location (accounting)" the 215 or 216 code or 281, is specified and in its upper part INN and the check point of the organization legal successor are specified. In the field "taxpayer" is specified the name of the reorganized organization.

In the field "TIN/TRRC of the Reorganized Organization" INN and the check point which were appropriated to the organization before reorganization by tax authority in the place of its stay (on the taxpayers referred to category of the largest - tax authority in the place of accounting as the largest taxpayer) are specified.

In Section 1 and 2 of the Declaration the code under the All-Russian Classifier of Territories of Municipal Units of that municipality in the territory of which there was the reorganized organization (real estate) is specified.

Codes of forms of reorganization and code of liquidation of the organization are given in Appendix No. 2 to this Procedure.

III. Procedure for filling of the Title page of the Declaration

3.1. The title page of the Declaration is filled in with the taxpayer, except for the Section "It Is Filled with the Employee of Tax Authority".

3.2. When filling the Title page of the Declaration it is necessary to specify:

3.2.1. for the INN and check Point organizations which is appropriated to the organization by that tax authority in which the Declaration is submitted (features of instruction INN and check Point for the reorganized organizations in Item 2.8 of this Procedure).

In the field of "INN" for the Russian organization INN according to the certificate on registration of the Russian organization in tax authority in the place of its stay, for the foreign organization performing activities in the territory of the Russian Federation through permanent mission - according to the certificate on registration of the foreign organization in tax authority is specified.

In the field of "check point" for the Russian organization the check point according to the certificate on registration of the Russian organization in tax authority is specified.

Paragraph fourth ceased to be valid.

Paragraph fifth ceased to be valid.

In the field of "check point" for the foreign organization performing activities in the territory of the Russian Federation through permanent mission the check point according to the certificate on registration of the foreign organization in tax authority is specified.

In the field of "check point" for the foreign organization representing the Declaration in the location of the real estate unit which is not relating to activities of the foreign organization through its permanent mission in the territory of the Russian Federation the check point according to the notification on registration of the foreign organization in tax authority in the location of real estate is specified.

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