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Organizations will report to tax authorities on their vehicles and land

The Federal Tax Service is preparing a form for notifying taxpayers-organizations of vehicles and (or) land plots recognized as objects of taxation on relevant taxes. Notice of this is published on the Single Portal.

Recall that Federal Law No. 63-FZ of April 15, 2019 amended the Tax Code of the Russian Federation, which since 2021 exempted organizations from submitting tax and transport tax returns to the tax authorities. The inspections themselves will calculate the indicated taxes, after which they will only have to send the corresponding messages to the taxpayers.

At the same time, Federal Law of 29.09.2019 No. 325-ФЗ introduces from 2021 the obligation of taxpayer organizations to submit reports to the tax authorities about the availability of vehicles and (or) land. The law supplements Article 23 of the Tax Code with a new norm, according to which taxpayer organizations must send to the tax authority of their choice a message about the availability of vehicles and land plots recognized as objects of taxation if they do not receive a message about the amount of transport and land tax calculated by the tax authority in regarding these facilities.

In this regard, the Federal Tax Service is preparing for organizations the form and format of the specified message.