ФНС России разъяснила порядок заполнения заявления на предоставление льготы по транспортному и земельному налогам

Екатерина Уцына

ФНС России разъяснила порядок заполнения заявления на предоставление льготы по транспортному и земельному налогам
Gajus-Images / Depositphotos.com

В связи с отменой обязанности организаций за 2020 год и последующие периоды (приказ ФНС России от 4 сентября 2019 г. № ММВ-7-21/440@) подавать в налоговые органы декларации по транспортному и земельному налогам была утверждена форма заявления о предоставлении льготы по соответствующим налогам (приказ ФНС России от 25 июля 2019 г. № ММВ-7-21/377@). Налоговая служба разъяснила некоторые особенности ее заполнения (письмо ФНС России от 7 ноября 2019 г. № БС-4-21/22665@).

Так, согласно порядку заполнения заявления в поле «КПП» титульного листа указывается код причины постановки на учет в налоговом органе налогоплательщика по месту нахождения принадлежащих ему транспортного средства или земельного участка, сведения о которых указаны в заявлении. Такой же код может быть указан и при заполнении листа заявления с информацией о заявленной налоговой льготе.

Такой порядок заполнения заявления удобен в случае совпадения КПП по месту постановки на учет нескольких объектов налогообложения. Но бывают ситуации, когда налогоплательщику нужно заявить налоговые льготы по транспортному или земельному налогам в отношении объектов налогообложения (транспортных средств или земельных участков), по месту нахождения которых были присвоены разные КПП. В этом случае, как поясняет налоговая служба, организации необходимо оформить и представить соответствующие заявления по нескольким объектам, сгруппированным (титульный лист заявления и лист заявления с информацией о заявленной налоговой льготе) по одинаковым КПП. При этом, если у налогоплательщика имеется право на налоговую льготу на более чем один объект налогообложения, то лист с информацией о заявленной налоговой льготе нужно будет заполнять по каждому объекту налогообложения отдельно.

Напомним, что с 2021 года в связи с отменной обязанности о предоставлении налоговых деклараций по транспортному и земельным налогам для верификации платежей по налогам, поступившим за соответствующий налоговый период, организациям будут направляться сообщения об исчисленных инспекциями налогов. Вместе с тем, организации все же смогут подать уточненные декларации за предшествующие 2020 году периоды. Также уточненная отчетность будет приниматься и при реорганизации компании, если первоначально она была получена в течение 2020 года.

Источник: garant.ru

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