Екатерина Уцына
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Налоговая служба напомнила о сроках и правилах уведомления инспекций о представлении организациями единой декларации по налогу на имущество (письмо ФНС России от 7 февраля 2020 г. № БС-4-21/1965@).
Законодательством установлено, что если налогоплательщик состоит на учете в нескольких налоговых органах по месту нахождения принадлежащей ему недвижимости (налоговая база по которой определяется как среднегодовая стоимость) на территории одного субъекта РФ, то он может представлять единую налоговую декларацию (п. 1.1 ст. 386 Налогового кодекса).
Подается она в отношении всех таких объектов недвижимости в любую налоговую инспекцию по своему выбору. Обратите внимание, что изменить выбранный порядок представления декларации в течение налогового периода нельзя.
Для того, чтобы воспользоваться таким упрощенным способом сдачи отчетности, организация должна уведомить выбранный налоговый орган (форма уведомления утв. приказом ФНС России от 19 июня 2019 г. № ММВ-7-21/311@). Сделать это нужно не позднее 1 марта того года, в котором компания будет подавать единую декларацию. Поскольку в 2020 году срок уведомления выпадает на выходной день, то он переносится на 2 марта.
По рассмотрении поданного уведомления налоговая служба может не разрешить организации прменять упрощенный порядок сдачи отчетности. В этом случае направляется сообщение (типовая форма утв. письмом ФНС России от 28 января 2020 г. № БС-4-21/1201@) с указанием причин. К ним, в частности, относятся:
представление уведомления с несоблюдением установленного срока;указание в уведомлении налогового органа, в котором организация не состоит на учете по месту нахождения принадлежащей ей недвижимости;представление уведомления в неустановленной форме или с ошибочными / недостоверными реквизитами;отсутствие постановок на учет налогоплательщика в нескольких налоговых органах по месту нахождения принадлежащих ему объектов недвижимости;наличие закона субъекта РФ, устанавливающего нормативы отчислений от налога на имущество организаций в местные бюджеты;представление уведомления в отношении налоговой декларации по объектам налогообложения, указанным в ст. 378.2 НК РФ (деловые и торговые центры, нежилые помещения под офисы, объекты общепита и бытового обслуживания, жилые помещения и другие).
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