The Federal Tax Service approved the procedure for the abolition of tax returns on transport and land taxes. The relevant order dated 04.09.2019 No. MMV-7-21 / 440@ is published on the Official Internet Portal of Legal Information.
Recall that Federal Law of April 15, 2019 No. 63-FZ amended the Tax Code of the Russian Federation, which cancels the obligation of taxpayer organizations to submit declarations of transport and land taxes.
The new procedure assumes that inspections will send each company a message about the calculated amount of transport or land tax in electronic form, or through the personal account of the taxpayer. If it is impossible to transmit the message by the indicated methods, the inspection will send it by registered mail.
According to the law, these standards will enter into force on January 1, 2021. Accordingly, transport tax and land tax declarations will not be submitted for 2020 and subsequent tax periods.
In this regard, the Federal Tax Service, by its order, abolishes, from January 1, 2021, the transport tax declaration approved by order of 05.12.2016 No. MMV-7-21 / 668@, and the land tax declaration approved by order of 10.05.2017 No. MMV-7 -21 / 347@.