Внесены изменения в правила предоставления отсрочки по уплате налогов

Екатерина Уцына

Внесены изменения в правила предоставления отсрочки по уплате налогов
Paha_L / Depositphotos.com

Правительство РФ скорректировало правила предоставления отсрочки и рассрочки по уплате налогов, авансовых платежей по налогам и страховых взносов (постановление Правительства РФ от 16 мая 2020 г. № 699). Документ вступил в силу со дня его официального опубликования – с 18 мая 2020 года.

Так, расширен круг заинтересованных лиц, которые могут воспользоваться правом на получение отсрочки или рассрочки по уплате фискальных платежей. Теперь, помимо предпринимателей, организаций, в том числе и стратегических, системообразующих и градообразующих организаций, осуществляющих деятельность в пострадавших отраслях экономики, к заинтересованным лицам также относятся и юрлица и ИП, предоставившие отсрочку уплаты арендной платы по договорам аренды торговых объектов недвижимого имущества в соответствии с установленными требованиями (постановление Правительства РФ от 3 апреля 2020 г. № 439).

К таким организациям относятся те налогоплательщики, которые одновременно соответствуют следующим критериям:

код основного вида деятельности по данным ЕГРЮЛ и ЕГРИП по состоянию на 1 марта 2020 года соответствует коду 68.2 «Аренда и управление собственным и арендованным недвижимым имуществом»; налогоплательщику принадлежит на праве собственности торговый объект недвижимого имущества. Под таким объектом недвижимости понимается тот, который расположен на земельном участке с разрешенным видом и налоговая база в отношении него определяется как кадастровая стоимость. Последнее условие применяется если на территории субъекта РФ применяется соответствующий порядок определения налоговой базы.

Налогоплательщики, соответствующие вышеуказанным критериям и предоставившие отсрочку по арендной плате, должны быть включены в перечень, который направляется в налоговый орган по субъекту РФ в электронной форме уполномоченным органом исполнительной власти региона, в части торговых объектов недвижимого имущества, расположенных на его территории.

При этом уполномоченный орган может установить дополнительные критерии применительно к налогоплательщикам и торговым объектам недвижимого имущества, в том числе необходимость подтверждения выполнения требований к условиям и срокам отсрочки уплаты арендной платы по договорам аренды торговых объектов недвижимого имущества, перечень кодов основных видов деятельности налогоплательщиков, которым могут принадлежать торговые объекты недвижимости, а также ограничения по площади торговых объектов недвижимого имущества.

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В отношении этих организаций не будет применяться условие предоставления рассрочки, в котором говорится о снижении доходов более, чем в два раза или наличии убытков и снижении доходов более чем на 30%.

Вышеуказанные лица могут получить отсрочку или рассрочку в отношении налога на имущество организаций, земельного налога, и авансовых платежей по этим налогам, а также налога на имущество физлиц, срок уплаты которых наступил в период с 1 января до 31 декабря 2020 года включительно (п. 3 ст. 4 Налогового кодекса).

Источник: garant.ru

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Автор старается оставаться нейтральным, позволяя читателям сами сформировать свое мнение на основе представленной информации.

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An impressive share! I have just forwarded this onto a friend who was doing a little homework on this. And he in fact bought me dinner because I found it for him… lol. So allow me to reword this…. Thanks for the meal!! But yeah, thanx for spending the time to talk about this issue here on your web page.

Very good blog you have here but I was wanting to know if you knew of any community forums that cover the same topics talked about here? I’d really love to be a part of group where I can get responses from other experienced individuals that share the same interest. If you have any recommendations, please let me know. Thanks!

Hi there! Quick question that’s entirely off topic. Do you know how to make your site mobile friendly? My web site looks weird when browsing from my iphone4. I’m trying to find a theme or plugin that might be able to resolve this problem. If you have any suggestions, please share. Thanks!

Эта статья — настоящая находка! Она не только содержит обширную информацию, но и организована в простой и логичной структуре. Я благодарен автору за его усилия в создании такого интересного и полезного материала.

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Good V I should definitely pronounce, impressed with your website. I had no trouble navigating through all the tabs and related info ended up being truly simple to do to access. I recently found what I hoped for before you know it at all. Reasonably unusual. Is likely to appreciate it for those who add forums or something, site theme . a tones way for your client to communicate. Nice task..

Я восхищен тем, как автор умело объясняет сложные концепции. Он сумел сделать информацию доступной и интересной для широкой аудитории. Это действительно заслуживает похвалы!

Hi there! I know this is kinda off topic but I was wondering which blog platform are you using for this site? I’m getting fed up of WordPress because I’ve had issues with hackers and I’m looking at options for another platform. I would be great if you could point me in the direction of a good platform.

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Undeniably imagine that which you said. Your favorite reason seemed to be at the net the simplest thing to have in mind of. I say to you, I certainly get irked whilst other people think about issues that they plainly don’t realize about. You controlled to hit the nail upon the highest as well as defined out the entire thing without having side effect , other folks can take a signal. Will probably be back to get more. Thanks

Автор старается подойти к теме нейтрально, предоставляя информацию, не влияющую на мнение читателей.

Эта статья — настоящая находка! Она не только содержит обширную информацию, но и организована в простой и логичной структуре. Я благодарен автору за его усилия в создании такого интересного и полезного материала.

Я хотел бы подчеркнуть четкость и последовательность изложения в этой статье. Автор сумел объединить информацию в понятный и логичный рассказ, что помогло мне лучше усвоить материал. Очень ценная статья!

Я хотел бы подчеркнуть четкость и последовательность изложения в этой статье. Автор сумел объединить информацию в понятный и логичный рассказ, что помогло мне лучше усвоить материал. Очень ценная статья!

Статья содержит информацию, подкрепленную надежными источниками, представленную без предвзятости.

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Does your site have a contact page? I’m having trouble locating it but, I’d like to shoot you an e-mail. I’ve got some ideas for your blog you might be interested in hearing. Either way, great blog and I look forward to seeing it grow over time.

You actually make it seem really easy together with your presentation but I in finding this matter to be really one thing that I believe I would by no means understand. It sort of feels too complicated and very huge for me. I am taking a look forward for your subsequent submit, I will attempt to get the hang of it!

I’m really loving the theme/design of your site. Do you ever run into any web browser compatibility problems? A small number of my blog readers have complained about my blog not operating correctly in Explorer but looks great in Opera. Do you have any solutions to help fix this issue?

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Good – I should certainly pronounce, impressed with your web site. I had no trouble navigating through all tabs as well as related information ended up being truly easy to do to access. I recently found what I hoped for before you know it at all. Quite unusual. Is likely to appreciate it for those who add forums or something, web site theme . a tones way for your customer to communicate. Nice task.

Я ценю информативный подход этой статьи. Она предоставляет достаточно фактов и данных для лучшего понимания проблемы. Хотелось бы увидеть больше ссылок на исследования и источники информации.

Я хотел бы выразить свою благодарность автору за его глубокие исследования и ясное изложение. Он сумел объединить сложные концепции и представить их в доступной форме. Это действительно ценный ресурс для всех, кто интересуется этой темой.

Hi this is somewhat of off topic but I was wanting to know if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding experience so I wanted to get advice from someone with experience. Any help would be greatly appreciated!

I was very pleased to find this web-site.I wanted to thanks for your time for this wonderful read!! I definitely enjoying every little bit of it and I have you bookmarked to check out new stuff you blog post.

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