ФНС России напомнила о порядке представления уведомления по налогу на имущество организаций

Екатерина Уцына

ФНС России напомнила о порядке представления уведомления по налогу на имущество организаций
tele52 / Depositphotos.com

Налоговым законодательством предусмотрено право подать единую декларацию по всем объектам недвижимости, находящимся в собственности организации и расположенным на территории субъекта РФ (п. 1.1 ст. 386 Налогового кодекса в редакции Федерального закона от 15 апреля 2019 г. № 63-ФЗ). Такой порядок можно применить только к объектам недвижимого имущества, налоговая база по которым определяется как их среднегодовая стоимость.

Для того, чтобы подавать единую декларацию в выбранную налоговую инспекцию, нужно направить соответствующее уведомление (форма утверждена приказом ФНС России от 19 июня 2019 г. № ММВ-7-21/311@). Сроки представления уведомления – до 1 марта года, являющегося налоговым периодом, в котором подается единая налоговая декларация.

Вместе с тем, налоговая служба напоминает, что вышеуказанный порядок не применяется в случае, если законом субъекта РФ установлены нормативы отчислений от налога в местные бюджеты (письмо ФНС России от 18 декабря 2019 г. № БС-4-21/26084@). Также, по мнению ФНС России, действие ограничения должно распространяться на налоговый период, в котором применяется вышеуказанный порядок представления налоговой декларации, а также на налоговый период, за который такая декларация представляется. Ведь такое ограничение касается условий представления уведомления и налоговой декларации по налогу за определенный налоговый период.

Также стоит отметить, что представление уведомления в налоговый орган является условием для последующей подачи налоговой декларации, а не уплаты налоговых платежей. При этом налог и авансовые платежи по налогу подлежат уплате налогоплательщиками в порядке и сроки, которые установлены законодательством (п. 1 ст. 383 НК РФ).

Источник: garant.ru

85 комментария

What’s Going down i am new to this, I stumbled upon this I have found It absolutely useful and it has aided me out loads. I am hoping to contribute & assist other users like its aided me. Good job.

obviously like your web-site however you need to take a look at the spelling on quite a few of your posts. Several of them are rife with spelling problems and I in finding it very troublesome to tell the truth nevertheless I will surely come back again.

Hi! This is my 1st comment here so I just wanted to give a quick shout out and say I truly enjoy reading through your blog posts. Can you recommend any other blogs/websites/forums that deal with the same topics? Thank you!

Уведомление: t-shirt heat transfer
Уведомление: app entwicklung

Thanks for sharing superb informations. Your website is so cool. I’m impressed by the details that you have on this web site. It reveals how nicely you understand this subject. Bookmarked this website page, will come back for more articles. You, my pal, ROCK! I found simply the information I already searched everywhere and simply couldn’t come across. What a great web-site.

Hey there! I know this is somewhat off topic but I was wondering which blog platform are you using for this website? I’m getting tired 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.

Hi , I do believe this is an excellent blog. I stumbled upon it on Yahoo , i will come back once again. Money and freedom is the best way to change, may you be rich and help other people.

Thanks for ones marvelous posting! I seriously enjoyed reading it, you could be a great author.I will ensure that I bookmark your blog and definitely will come back in the future. I want to encourage you to ultimately continue your great work, have a nice morning!

There are certainly plenty of details like that to take into consideration. That is a great point to deliver up. I supply the thoughts above as general inspiration however clearly there are questions just like the one you deliver up the place the most important thing will likely be working in honest good faith. I don?t know if greatest practices have emerged round things like that, but I’m sure that your job is clearly identified as a fair game. Both boys and girls really feel the influence of only a second’s pleasure, for the remainder of their lives.

I was recommended this blog by way of my cousin. I am not sure whether this put up is written by him as nobody else recognize such designated about my difficulty. You’re amazing! Thanks!

Уведомление: แผ่น HPMC

Great blog! Is your theme custom made or did you download it from somewhere? A design like yours with a few simple tweeks would really make my blog shine. Please let me know where you got your theme. Appreciate it

Interesting blog! Is your theme custom made or did you download it from somewhere? A theme like yours with a few simple adjustements would really make my blog jump out. Please let me know where you got your theme. Thank you

Fantastic items from you, man. I’ve consider your stuff previous to and you are just extremely excellent. I actually like what you’ve obtained here, certainly like what you are stating and the way in which you are saying it. You’re making it entertaining and you continue to take care of to stay it wise. I can not wait to learn far more from you. That is actually a tremendous website.

Attractive section of content. I just stumbled upon your website and in accession capital to assert that I get in fact enjoyed account your blog posts. Any way I’ll be subscribing to your feeds and even I achievement you access consistently quickly.

Thank you for another informative website. Where else could I get that kind of information written in such an ideal way? I’ve a project that I’m just now working on, and I have been on the look out for such info.

Great – I should certainly pronounce, impressed with your web site. I had no trouble navigating through all tabs and related info ended up being truly simple to do to access. I recently found what I hoped for before you know it in the least. Reasonably unusual. Is likely to appreciate it for those who add forums or anything, web site theme . a tones way for your client to communicate. Excellent task..

I haven’t checked in here for some time because I thought it was getting boring, but the last few posts are great quality so I guess I’ll add you back to my everyday bloglist. You deserve it my friend 🙂

What Is Sugar Defender? Sugar Defender is a meticulously crafted natural health supplement aimed at helping individuals maintain balanced blood sugar levels. Developed by Jeffrey Mitchell, this liquid formula contains 24 scientifically backed ingredients meticulously chosen to target the root causes of blood sugar imbalances.

Thank you for every other magnificent post. The place else may anybody get that kind of information in such an ideal method of writing? I’ve a presentation subsequent week, and I’m on the look for such information.

Howdy very nice blog!! Man .. Excellent .. Amazing .. I’ll bookmark your web site and take the feeds additionally…I am happy to search out a lot of useful information here in the post, we need work out extra strategies on this regard, thanks for sharing. . . . . .

Attractive section of content. I just stumbled upon your blog and in accession capital to assert that I get actually enjoyed account your blog posts. Anyway I’ll be subscribing to your feeds and even I achievement you access consistently quickly.

wonderful submit, very informative. I’m wondering why the opposite experts of this sector do not realize this. You should continue your writing. I’m confident, you’ve a great readers’ base already!

I’m really enjoying the theme/design of your website. Do you ever run into any web browser compatibility problems? A few of my blog readers have complained about my blog not working correctly in Explorer but looks great in Chrome. Do you have any suggestions to help fix this problem?

Добавить комментарий

*

одиннадцать − 1 =