The procedure for filling out section 3 of the calculation of advance payments
Section 3 should be completed to calculate the tax on objects, the base for which is calculated based on the cadastral value.
For each such object, a separate sheet of this section 3 is filled out.
When completing this section, please indicate:
on line 001, the code of the type of property in accordance with Appendix 5 to the Order of the Federal Tax Service dated March 31, 2017
on line 014 the cadastral number of the object;
on line 015 the cadastral number of the premises;
on line 020 the cadastral value of the property as of January 1 of the reporting period.
If the object is in common ownership, then line 030 should be completed.
Fill in line 035 if the object of taxation is a room that does Germany WhatsApp Number List not have a cadastral value, but there is a cadastral value of the building in which this room is located.
Line 040 may indicate a benefit.
On line 050, you should indicate the share of the cadastral value of the property on the territory of a constituent entity of the Russian Federation, if such property is located on the territory of several regions, for example.
On line 060, a composite benefit indicator for code 2012400 is indicated.
Line 070 reflects the tax rate. And on line 080, the corrective coefficient of ownership.
On line 090, indicate the amount of the advance payment for the reporting period. Lines 100 and 110 indicate benefits and their amount, respectively.
The procedure for filling out section 1 of the calculation for advance payments for the organization's property tax
The section indicates the total amount of the advance payment. Here you should specify:
on line 010 OKTMO code;
on line 020 of the CBC for property tax;
on line 030 - the amount of the advance tax payment.
Section 1 is signed by the head or an authorized person (representative).
An example/sample of filling out section 1 of the calculation for advance payments for the organization's property tax for the 2nd quarter of 2018
Responsibility for the late delivery of the calculation of advance payments on the property tax of the organization
If the organization is late with the delivery of the calculation of advance payments on property tax to the organization, then it may be fined.
After all, the calculations of advance payments are recognized as documents necessary for tax control.
An organization can be attracted under Article 126 of the Tax Code of the Russian Federation. The amount of the fine is 200 rubles. for each document not submitted.
An official may also be involved. For the untimely submission of such documents, at the request of the tax inspectorate, the court may apply administrative liability to the officials of the organization (for example, to its head). The amount of the fine will be from 300 to 500 rubles. (part 1 of article 15.6 of the Code of Administrative Offenses).
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