Since 2020, the rules for taxing property of organizations will change. The relevant amendments to the Tax Code of the Russian Federation were introduced by the Federal Laws of September 29, 2019 No. 324 and No. 325-FZ.
The Federal Tax Service warns about this in a message dated 10/08/2019.
The Office notes that the application of organizations for the provision of benefits for transport or land taxes will be considered by the tax authority within 30 days from the date of receipt. Moreover, if the inspection sends an additional request for the provision of information confirming the right to a tax benefit, then the specified period can be extended by 30 days, of which the taxpayer will be notified. Based on the results of consideration of the application, the organization will receive a notification of the provision of tax benefits or a message of refusal.
Also, the taxation period of 2020 excludes the condition of accounting for real estate on the balance sheet as the organization’s fixed assets for their taxation based on the cadastral value. Such objects include administrative-business, shopping centers (complexes), non-residential premises, real estate objects of individual foreign organizations.
At the same time, regional authorities received the right to additionally determine other types of real estate objects that would be taxed on property of organizations at cadastral value. Such property may include garages, parking lots, single immovable complexes, construction in progress, garden houses, outbuildings located on garden or household plots, other buildings, structures, premises of certain types.
Since 2020, watercraft registered in the Russian Open Register of Ships and aircraft registered in the State Register of Civil Aircraft have been exempted from the transport tax and property tax.
In addition, from 2021, unified deadlines for the payment of transport and land taxes for organizations are introduced – no later than March 1 of the year following the expired tax period. For advance payments on specified taxes – no later than the last day of the month following the expired reporting period. These changes will be applied starting from the payment of taxes for 2020.