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A new form of corporate property tax declaration has been approved

The Federal Tax Service approved a new form of declaration on corporate property tax, the format for its submission and the procedure for filling it out. The corresponding order dated August 14, 2019 No. SA-7-21/405@ is published on the Official Internet Portal of Legal Information.

The new order contains only the form and format of the tax return. This is due to the fact that from January 1, 2020, Federal Law No. 63-FZ of April 15, 2019 amended Article 386 of the Tax Code of the Russian Federation and abolished the requirement to submit tax calculations for advance payments on corporate property tax.

In this regard, in section 1 “The amount of tax payable to the budget” of the new form of the declaration, additional lines appear. These lines will contain the calculated amounts of advance payments for the property tax of the organization for the first, second and third quarters.

The new declaration form will enter into force on January 1, 2020 and should be applied starting with the submission of reports for 2019.