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

Образование Декабрь 25, 2019 newsboss

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

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