Since 2021, they canceled the obligation of organizations to submit declarations on transport and land taxes.
They are not sent for 2020 and subsequent tax periods.
For the application established by the legislation of benefits on the specified taxes in 2020, a legal entity has the right to submit to any tax authority a statement on the provision of benefits in the form approved by the order of the Federal Tax Service of Russia from N MMB-7-21 / 377 @ (CBP 1150064), as well as confirming documents .
- The heads of the Tax Code of the Russian Federation 28 "Transport Tax" and 31 "Land Tax" do not establish a deadline for submitting the specified application, and also do not associate the use of tax benefits with a mandatory period of submission for any period.
According to the results of consideration of the application, the Inspectorate will send the Organization notification of the provision of benefits or a refusal message (clause 3 of Article 361.1, paragraph 10 of Art. 396 of the Tax Code of the Russian Federation).
The application may be filed (directed) to the tax authority in order to provide tax breaks related to the tax period since 2020.
- Land tax benefits are established by Art. 395 of the Tax Code of the Russian Federation, paragraph 2 of Article.387 of the Tax Code of the Russian Federation and the decision of the Ivanovo City Duma from N 600 (Ed. From) "On Land Tax".
- Tax benefits on transport tax are established by the Law of the Ivanovo Region from N 88-OZ (ed. From) "On Transport Tax" (adopted by the Legislative Assembly of the Ivanovo Region).
However, from 2021, to ensure complete taxes of taxes, the Federal Tax Service of Russia sends to taxpayers to organizations (their separate divisions) of reports on the amounts of transport and land taxes.
The message is based on the information available from the tax authority, including the results of the consideration of the application for tax benefits.
If the tax authority is not available on the date of the formation of the Tax authority, there is no information about the declared organization, it will include the amounts of the estimated taxes without taking into account the benefits, which can lead to the identification of arrears or recalculation of the tax.
Therefore, the application for tax benefits for 2020 the organization is advisable to submit during the first quarter of 2021.
If there are benefits for tax periods until 2020, or in the event of liquidation or reorganization of the company for 2020, the benefits are declared by reflecting in the tax declaration and submitting it to the appropriate tax authority.
Answers to frequently asked questions about the provision of organizations benefits on transport and land taxes are posted on the website of the FTS of Russia. You can learn about the right to tax benefit for 2020 with the help of the service "Background information about betting and benefits on property taxes", according to the Federal Tax Service of Russia in Ivanovo