Налоговая служба рассказала о новациях в налогообложении имущества с 2022 года

Екатерина Уцына

Налоговая служба рассказала о новациях в налогообложении имущества с 2022 года
Goodluz / Depositphotos.com

ФНС России на своем официальном сайте опубликовала разъяснения о самых важных изменениях в налогообложении имущества организаций, применяемых с 2022 года (Федеральный закон от 2 июля 2021 г. № 305-ФЗ).

Так, например, введен беззаявительный порядок предоставления налоговых льгот по транспортному и земельному налогам для организаций. Он будет осуществляться на основании сведений, полученных налоговым органом в рамках межведомственного взаимодеййствия. Это поможет расширить сферу применения проактивного (беззаявительного) льготирования, введенного с 2020 года для налогоплательщиков – физлиц, который предусматривает реализацию льготы начиная с налогового периода, в котором у лица возникло право на ее применение.

Также начиная с налогового периода 2022 года российские организацию не включают в налоговую декларацию по налогу на имущество организаций сведения об объектах, налоговая база по которым определяется как их кадастровая стоимость. Если у налогоплательщика в истекшем периоде имелись только такие объекты, то налоговая декларация не представляется (п. 6 ст. 386 Налогового кодекса).

Как поясняет налоговая служба, с 2023 года будут применяться три алгоритма налогового контроля:

«классический» – подразумевает камеральную проверку представляемой в инспекцию налоговой декларации (касается объектов, налоговая база по которым определяется исходя из среднегодовой стоимости имущества); проактивное начисление – инспекция направляет сообщение (форма утв. приказом ФНС России от 16 июля 2021 г. № ЕД-7-21/667@) об исчисленной ею сумме налога (для российских организаций в отношении объектов, облагаемых по кадастровой стоимости); проактивное начисление налога без направления вышеуказанных сообщений – применяется в случае непредставления налоговой декларации налогоплательщиком – иностранной организацией, не осуществляющей деятельность в РФ через постоянное представительство (ст. 386 НК РФ).

Еще одно изменение касается сроков уплаты имущественных налогов организаций – с 2022 года уплатить налог нужно будет не позднее 1 марта года, следующего за истекшим налоговым периодом, а авансовые платежи – не позднее последнего числа месяца, следующего за истекшим отчетным периодом (п. 1 ст. 383 НК РФ).

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Также с 2022 года имущество, прекратившее свое существование в связи с гибелью или уничтожением, независимо от даты снятия с кадастрового учета, не будет облагатся налогов. Исчисление налога будет прекращаться с первого числа месяца гибели или уничтожения объекта на основании заявления, представленного налогоплательщиком в налоговый орган по своему выбору (форма заявления утв. приказом ФНС России от 16 июля 2021 г. № ЕД-7-21/668@). Такая поправка была сделана на основании позиции Верховного Суда Российской Федерации (определение Верховного Суда РФ от 24 октября 2018 г. № 305-КГ18-12600, определение Верховного Суда РФ от 6 марта 2019 г. № 5-АПГ18-153).

Источник: garant.ru

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