Екатерина Уцына
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ФНС России скорректировала форму и формат представления налоговой декларации по налогу на имущество организаций в электронной форме и порядок ее заполнения (приказ ФНС России от 9 декабря 2020 г. № КИ-7-21/889@). Приказ вступает в силу по истечении двух месяцев со дня опубликования.
Основное изменение – включение в декларацию нового раздела – раздела 4 «Сведения о среднегодовой стоимости объектов движимого имущества, учтенных на балансе организации в качестве объектов основных средств». Заполняется он российскими и иностранными организациями, осуществляющими деятельность в РФ через постоянные представительства, которые учитывают на балансе организации в качестве объектов основных средств объекты движимого имущества.
Указывать сведения в этом разделе нужно единожды в одной из представляемых деклараций за соответствующий налоговый период. Если у организации отсутствуют объекты налогообложения, то раздел 4 не заполняется.
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
При заполнении раздела 4 нужно указать код субъекта РФ и среднегодовую стоимость объектов движимого имущества, учитываемую на балансе организации либо обособленного подразделения организации, имеющего отдельный баланс, в субъекте РФ, код которого был указан ранее.
Также в обновленной форме декларации скорректирован порядок определения налоговой базы при изменении кадастровой стоимости объекта.
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С удовольствием! Вот ещё несколько положительных комментариев на информационную статью:
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Я хотел бы отметить глубину исследования, представленную в этой статье. Автор не только предоставил факты, но и провел анализ их влияния и последствий. Это действительно ценный и информативный материал!
I do trust all the concepts you have introduced on your post. They’re very convincing and can certainly work. Still, the posts are very quick for newbies. May you please lengthen them a little from subsequent time? Thanks for the post.
Автор представляет аргументы разных сторон и помогает читателю получить объективное представление о проблеме.
Wow, fantastic weblog structure! How long have you ever been blogging for? you made blogging look easy. The whole glance of your web site is excellent, as well as the content material!