Calculation and procedure for paying property tax for legal entities. Organizational property tax: deadline for payment of advance payments. When is property tax paid?

The rules for calculating and paying corporate property tax are dictated by Chapter 30 of the Tax Code. Within the framework of these rules, the authorities of the constituent entity of the Russian Federation establish rates, benefits, reporting periods, deadlines for paying taxes and advance payments for the region.

What property is taxed?

Russian companies charge tax on movable and immovable property reflected in the balance sheet as a fixed asset (Article 373 of the Tax Code). This is the debit of account 01 and the objects shown in 03 and other accounts. If an organization does not reflect the object as a fixed asset and does not charge property tax, a tax audit will regard this as tax evasion. Because this is a violation of accounting standards.

Residential buildings and premises are taxed, even if they are not accounted for as fixed assets on the organization’s balance sheet.

Foreign companies that have opened permanent representative offices in Russia are assessed tax according to the same rules. If a foreign enterprise does not have a permanent representative office in Russia, it charges tax on all real estate located on the territory of the Russian Federation and owned by it.

Property transferred for temporary use, possession, disposal, trust management, contributed to a joint activity or received under a concession agreement is taxed on a general basis. Tax on leased property is assessed either by the lessor or by the lessee - the one on whose balance sheet the object is listed.

Since 2014, organizations on UTII, and since 2015 - on the simplified tax system, pay tax and report on property with cadastral value.

Lack of state registration or conservation of a fixed asset does not exempt from tax.

Who doesn't pay property tax?

Property tax benefits

Some types of property are not taxed due to the benefits listed in Art. 381 Tax Code:

• property used in the main activities of religious organizations, organizations of the penal system, participants in free economic zones,
• property of law offices, legal consultations, prosthetic and orthopedic enterprises, Skolkovo,
• from 2015 - movable property accepted for registration after January 1, 2013. Previously, it was classified as exempt from taxation and was not included in the reporting; now it is shown in the reporting as preferential.

Each region has the right to additionally establish its own benefits: exempt from paying taxes, reduce tax rates or tax amounts. For laws governing property tax in the region, see the region's official website.

How to calculate corporate property tax

Determine the tax base and multiply by the tax rate.

The property tax rate is set by regional authorities within the Tax Code. They have the right to differentiate rates depending on the category of property or taxpayer.

In calculations for separate divisions, use the rate of the region in which the division is registered. Tax on real estate located not at the place of registration of the parent organization or separate division is calculated at the rate of the region in which it is located.

Since 2014, taxation objects according to the method of calculating the tax base are divided into two categories:

• taxed at the average annual cost,
• taxed at cadastral value.

How to calculate property tax based on average annual value

Until 2014, only this method was used. To calculate the base, add the values ​​of the residual value of the objects on the 1st day of each month and on the last day of the tax period, and then divide the resulting amount by the number of months in the year.

The tax base of depreciated objects is zero, but they are included in the report.

Who pays property tax based on cadastral value

In 2015, already 32 regions pay tax based on the cadastral value of property. The company pays tax on the cadastral value if the following conditions are simultaneously met:

The region where the property is located has introduced a tax on the cadastral value.

1. Areas owned by the company are subject to tax.<

At the request of Art. 378.2 of the Tax Code, the tax “from the cadastre” is paid by the owners of business and shopping centers. Regional authorities have the right to provide benefits - for example, introduce a limit on area. This information is contained in regional laws on corporate property tax.

How to calculate property tax based on cadastral value?

If your company pays tax on the cadastral value, the calculation algorithm is as follows:

1. Request the cadastral value of the building at the beginning of the tax period from the regional office of Rosreestr.

If the cadastral value of the premises is not determined, but the cadastral value of the building in which it is located is known, then the tax base is determined as the share of the cadastral value of the building corresponding to the share of the area of ​​the premises in the building.

The tax amount for the year is equal to the cadastral value of the building, multiplied by the tax rate and the coefficient K.

K = number of months of the reporting period during which the company owned the property (including months of receipt and disposal) / number of months in the reporting period.

If the building has several owners, multiply the cadastral value by your share, and then by the tax rate and coefficient K.

If the law of a constituent entity of the Russian Federation provides for quarterly advance payments within the tax period, then the advance payment is equal to ¼ of the tax amount calculated above.

When and where to report corporate property tax

The declaration on property tax of organizations is submitted until March 30 of the year following the expired tax period. If the regional authorities have introduced interim reporting periods, calculations for advance payments are submitted within 30 calendar days from the end of the reporting period - no later than April 30, July 30 and October 30.

• If the property is listed at the place of registration of the parent organization or a separate division, reporting on it is submitted to the tax office at the place of registration of the organization or division.
• If the property does not belong to the Federal Tax Service of the parent organization or a separate division, reporting on it is submitted to the Federal Tax Service at the location of the property.

Organizations that do not own taxable property do not pay tax and do not submit declarations and calculations.

When and where to pay corporate property tax

The deadline for paying taxes and advance payments is set by regional legislation - check with your tax office for specific dates.

• If the property is listed at the place of registration of the parent organization or a separate division, taxes and advance payments are transferred to the budget at the place of registration.
• If the property does not belong to the Federal Tax Service of the parent organization or a separate division, the tax and advance payments are transferred to the budget at the location of the property.

In Kontur.Accounting, organizations quickly and easily prepare calculations for advance payments of property taxes and send them to the Federal Tax Service. And at the end of the year, it will be possible to generate and send a tax return through Kontur.Accounting.

Try working in Kontur.Accounting - a convenient online service for maintaining accounting and sending reports via the Internet.

Among those few fees to the state treasury of the Russian Federation that fall into the regional category is the property tax of organizations. Both Russian and foreign companies must pay it. What are the specifics of this tax? How is it calculated in practice? How often should enterprises contribute the appropriate amounts to the state treasury?

The essence of tax

What is corporate property tax? Is its payment to the budget obligatory for all types of businesses or only for organizations that fall under certain criteria? The property tax of organizations belongs to the regional category.

It is established at the level of the provisions of the Tax Code of the Russian Federation and is mandatory for companies that operate on the territory of a particular subject of the Russian Federation. Payers of this type of fee are Russian and foreign companies that own real estate in Russia.

Payment of property tax for organizations under the simplified tax system is carried out only on real estate, and also on the condition that the fixed assets of the company are determined as the cadastral value established in relation to them.

Object of taxation

What is the object of taxation for organizations within the framework of calculating the fee in question? In accordance with the provisions of the Tax Code of the Russian Federation, both movable and immovable property (including that transferred to the company by way of trust management), which is recorded on the balance sheet as an object of fixed assets, is recognized as such. As for foreign companies, the object of taxation for them is only real estate. Let's study the key aspects that characterize the property tax of organizations (payment, deadlines). We will then examine some examples of calculating the corresponding payments.

Features of calculation and payment of fees

What are the principles for calculating and paying such a fee as corporate property tax? Its payment to the budget is carried out in accordance with the tax and reporting periods established by law. What are their specifics?

The tax period, as for most other types of fees to the Russian budget, in this case is a calendar year. As for the reporting periods, these are the first quarter, half of the year, and also 9

Regional specifics

The calculation of the fee in question is carried out according to tax rates, which are approved by the legislative authorities of the constituent entities of the Russian Federation. Their maximum value should not exceed 2.2%. In accordance with the provisions of the Tax Code of the Russian Federation, regional authorities can use a differentiated approach to determining the size of the relevant The criterion here may be the category of the taxpayer or the specifics of the property that is the object of taxation.

Benefits

What other nuances regarding calculation and payment characterize the corporate property tax? Payment of appropriate amounts to the budget can be made using various benefits. This type of preference can be established both at the level of the provisions of the Tax Code of the Russian Federation and in regional sources of law. Benefits defined in federal laws and those adopted in the constituent entities of the Russian Federation can be applied simultaneously.

Fee calculation formula

The practical calculation of the treasury fee in question is carried out by taxpayers independently as soon as the tax period ends. The formula for determining the amount of tax is simple: you need to multiply the rate approved by the regional authorities by the size of the base. But before transferring the resulting amount to the treasury, you need to reduce it by the amount of advance payments made during the tax period. The most important feature that characterizes the property tax of organizations is that it is paid to the budget for each branch or other company separately (if it has an independent balance sheet).

and the procedure for settlements with the Federal Tax Service

The most important aspect of settlements between enterprises and the state for the tax in question is the timing. Let's study them, as well as some practical nuances regarding the payment of the appropriate fee.

So, the most important aspect characterizing the corporate property tax is the timing of its payment. They are fixed in legislative acts adopted at the level of constituent entities of the Russian Federation.

We noted above that the collection in question is subject to tax periods. Within their framework, enterprises must make advance payments. This is the most important feature characterizing the property tax of organizations. The deadline for making advance payments is quarterly, immediately after the end of the tax period. The enterprise must transfer to the treasury 1/4 of the tax, which was calculated as of the 1st day of the month immediately following the reporting period. Payment of corporate property tax at the end of the year is made until March 30 of the following year.

It is quite possible that the company did not start operating from the very beginning of the year. How is the corporate property tax transferred to the state in this case? The deadline for paying this fee within the framework of the corresponding scenario is immediately after the completion of the state registration procedure, as well as the acceptance in the prescribed manner of the property that forms the tax base.

In some cases, the Federal Tax Service may oblige enterprises to pay a fee as soon as the company begins to actually operate the relevant fixed assets. Lawyers recommend that subjects who pay corporate property tax pay special attention to this. The deadline for paying the relevant fee is clear to us. Let us now consider some practical examples of settlements between enterprises and the state for the tax in question.

Tax calculation examples

Let's say Industry Lux LLC was registered on February 11, 2014. At the time of entering data about the organization into the relevant state registers, the company’s balance sheet had property in the amount of 1.5 million rubles. Let's assume that the corresponding figure increased to 1.7 million on March 1, 2014, on April 1 - to 1.8 million, on May 1 - to 2 million, and on June 1 - to 2.5 million rubles. Let's say the property tax rate in the region where the company operates is 2.2%.

So, in accordance with the provisions of the Tax Code of the Russian Federation, the tax period for the collection in question is the calendar year, and the reporting period is the first quarter, half of the year, and also 9 months of the year. As we noted above, Industry Lux LLC was registered on February 11, that is, after the calendar year began. In accordance with the provisions of the Tax Code of the Russian Federation, for a company the tax period will be the period of time from the day of registration to the end of the year.

The Tax Code of the Russian Federation orders Industry Lux LLC to provide a calculation of advance payments for the six months, completed in accordance with the established procedure, by July 30. Also, in accordance with the provisions of the Code, the company needs to make an advance payment on the fee in question. The size of the organization's tax base will be equal to the average annual residual value of the balance sheet property. In order to calculate it, it is necessary to divide the amount obtained by adding the residual value of the property as of the 1st day of the tax period and the 1st day of the month that follows the corresponding interval by the total number of months, which is increased by 1.

Thus, first we summarize the numbers that we have: 1.5 + 1.7 + 1.8 + 2 + 2.5 (this is the book value of the property of Industry Lux LLC for March, April, May, June and July 2014 in million rubles), it turns out 9.5 million rubles. 6 months have passed since the beginning of the year, we add 1 more. It turns out that the average annual value of the property of Industry Lux LLC is about 1 million 357 thousand rubles. An advance payment must be made from this amount. It is calculated as 1/4 of the total tax in accordance with the rate approved by the regional authorities. In our example it is 2.2%. That is, 2.2% of 1 million 357 thousand is 29 thousand 854 rubles. We take 1/4 of this value, it turns out 7463 rubles. 50 kopecks This will be the advance payment for Industry Lux LLC.

Property tax: nuances

So, we have looked at the key features relating to corporate property tax, as well as an example of calculating advance payments for the corresponding fee. We learned that legislation can establish both a common criterion for the entire territory of the Russian Federation that characterizes the property tax of organizations - the payment deadline (Moscow, St. Petersburg or Nizhny Novgorod - they pay this fee with the same frequency), and an indicator fixed for each region separately, namely the amount of the bet.

At the same time, a number of other nuances that characterize the obligation under consideration, which must be fulfilled by organizations operating in the Russian Federation, are very important. The fact is that federal laws and regional legal acts regulating the calculation and payment of property tax of organizations often provide general formulations concerning the relevant sphere of legal relations. Of course, the key provisions of the Federal Law and sources of law in the constituent entities of the Russian Federation, concerning, for example, the frequency of settlements between enterprises and the state, are logical and understandable. In particular, we noted that the deadline for paying corporate property tax in Moscow is the same as in other regions. However, there are nuances associated with the practice of companies fulfilling their respective obligations to the Federal Tax Service, which are not directly stated in federal and regional laws. In this case, the main source of law for us will be by-laws. Which ones should you pay special attention to?

The significance of the actual use of property

Among the most notable by-laws in question is Letter of the Ministry of Finance of the Russian Federation No. 03-06-01-02/28. It reflects the department’s recommendations regarding the payment of property tax on funds that enterprises have not registered in the prescribed manner. This document clarifies that entering information about a company's fixed assets into state registers is not the main criterion in establishing a company's obligations to pay the appropriate tax, despite the fact that property registration is mandatory.

If certain fixed assets are used in production, then they must be included in the tax base of the organization, and a fee must be paid from them. In this case, the property must be recorded in accounting account 08. An organization’s refusal to follow such recommendations can be assessed by the Federal Tax Service as tax evasion.

Payment of tax by foreign organizations

Having examined the specifics of key aspects of such an obligation as corporate property tax (payment, deadlines), we can study the features of compliance with the corresponding requirement on the part of foreign organizations.

The tax base in this case is formed only by real estate. It does not matter whether it is located in the territory of actual activity of a foreign company in the Russian Federation or outside its borders.

Calculation of property tax if it is owned by a foreign company is carried out on the basis of data reflecting it as of the beginning of the calendar year. This information must be transmitted to the Federal Tax Service by organizations that carry out a technical inventory of the relevant type of objects. Advance payments for property owned by foreign companies are calculated at the end of the reporting period as 1/4 of the inventory value of the property multiplied by the rate established by regional laws.

If the property of the relevant type is registered after the calendar year has begun, then in the process of calculating advance payments, the actual period of use by the organization of the corresponding funds is taken into account. It should be noted that the main thing for the legislator is not the legal fact reflecting the entry of data on the property of foreign companies into state registers, but the fact that the organization practically uses available resources.

It can be noted that, as in the case of Russian companies, foreign structures must fulfill their property tax obligations based on the tax period that corresponds to the calendar year, as well as working within such reporting intervals as the first quarter, half of the year , as well as 9 months of the year. The deadline for paying corporate property tax for the year, as in the case of Russian companies, ends on March 30 of the following year.

The significance of the actual location of the property

An important nuance: foreign organizations must transfer taxes and advance payments to the regional budget at the actual location of the property that they own. At the end of the tax or reporting period, the company must provide tax calculations reflecting the amount of advance payments to the Federal Tax Service at the address of the office or branch that has an independent balance sheet, as well as at the location of each property. Another obligation of firms is to generate declarations in the prescribed form and send them to the Federal Tax Service.

When a foreign organization does not conduct commercial activities in Russia, it must still pay property tax if the corresponding funds belong to it in the Russian Federation by right of ownership.

Payment of corporate property tax according to quarterly calculations is made by foreign companies at the actual location of the property. The deadlines, as in the case of Russian companies, are fixed in the legislative acts of the constituent entities of the Russian Federation.

So, as stated in Chapter 30 of the Tax Code of the Russian Federation, plus the laws adopted in the relevant regions are taken into account (since the tax is regional). They can establish their own reporting conditions and rates, although within the limits precisely specified in the Tax Code of the Russian Federation. Who will pay this tax, what is the procedure for calculating it, as well as paying the tax in 2018, will be discussed in our material.

Payers of corporate property tax

All companies using OSNO have to pay the tax if they have property on their balance sheet that is a taxable object. The tax can be paid by “simplified people” and organizations on UTII, but only on individual objects if they are taxed from the cadastral value. This is not present in all regions.

What is subject to property tax for legal entities?

Real estate and movable property “standing” on the balance sheet are subject to taxation (Article 374 of the Tax Code of the Russian Federation). At the same time, the following are not considered tax objects:

• land, water and other environmental management facilities,
• Fixed assets belonging to the first or second depreciation group (Classification of fixed assets, approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1).

Property tax for legal entities: frequency and payment terms

The tax period for property tax is a calendar year (Article 379 of the Tax Code of the Russian Federation). Reporting periods depend on a number of factors:

• for companies calculating tax from cadastral value - first, second, third quarters;
• for everyone else - 1 quarter, half a year, 9 months.

The property tax of organizations is established by the constituent entities of the Russian Federation, and they have the right not to approve reporting periods at all, and also to provide for the right not to pay advances for certain payers (clause 6 of Article 382 of the Tax Code of the Russian Federation).

The deadlines for paying taxes/advance payments are also set by the regions (Article 383 of the Tax Code of the Russian Federation). Advances must be transferred to the budget after each reporting period (if this rule is in the regional regulatory act), and at the end of the year the tax itself is paid (of course, minus the listed advances). If the calculation was based on the cadastral value, or the property is located in another area, the tax is paid at the location of such property, that is, where your company is registered, in this case, does not matter. See our table for all deadlines for submitting reports.

Organizational property tax: rate 2018

By law, regional authorities have the right to set tax rates themselves, but not exceeding the maximum permissible amount equal to 2.2% (clause 1 of Article 380 of the Tax Code of the Russian Federation).

To calculate the tax from the cadastral value, regions cannot accept a rate higher than 2% (clause 1.1 of Article 380 of the Tax Code of the Russian Federation).

For corporate property tax, starting from 2018, a rate of up to 1.1% applies to movable fixed assets (for example, cars) registered from 01/01/2013 (except for property accepted due to the reorganization/liquidation of a legal entity, or from interdependent persons) , not exempt from taxation under Art. 381.1 Tax Code of the Russian Federation. In 2018, the benefit for such property is applied when it is prescribed in the regional law. If benefits are not established by law, the tax will have to be paid at the rate adopted by the region, but not more than 1.1% (clause 3.3 of Article 380 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation allows regions to differentiate rates by type of taxpayer or property for which tax must be paid. If local rates, due to the lack of a relevant law, for example, are not established, those specified in the Tax Code (Article 380 of the Tax Code of the Russian Federation) are applied.

When a tax object is located geographically in another subject, tax must be paid at the rates established in this particular subject of the Russian Federation (Article 385 of the Tax Code of the Russian Federation) - this must be taken into account.

Enterprise property tax

The procedure for calculating and paying property tax for legal entities is described in Chapter. 30 of the Tax Code (TC) of the Russian Federation.

The property of the organization is taken into account in the accounting accounts. It is divided into:

• fixed assets,
• intangible assets,
• financial investments.

Only fixed assets (fixed assets) are subject to property tax. In this case, the object of taxation is movable fixed assets (Article 374 of the Tax Code). The following are not recognized as such: land, water and other objects transferred to the enterprise for temporary use.

Since 2018, Article 381 of the Tax Code gives local authorities the right to establish benefits in relation to:

• fixed assets belonging to depreciation groups 3-10, accepted for accounting since January 2013;
• Innovative equipment.

Who is the payer of property tax for legal entities?

The following categories of payers are required to transfer money to the budget for this tax:

1. Organizations using the basic taxation system (OSNO) with fixed assets on the balance sheet (a complete list of objects is in Article 374 of the Tax Code).
2. Enterprises on UTII and simplified tax system that own shopping centers or residential real estate.
3. Companies that pay the unified agricultural tax (UST) if they own equipment for the procurement and processing of agricultural products.

Disabled people's societies, correctional and religious institutions, and pharmaceutical companies are exempt from paying the fee.

Property tax rate for legal entities

The rate is regulated by clause 1 of Art. 38 of the Tax Code of the Russian Federation and regional legislation. The maximum fee that local legislators can set is 2.2% of the average annual value of the property or 2% of the cadastral valuation.

The tax rate for railway tracks of national importance, main pipelines, power lines and structures inextricably linked with them is 1.9%.

The calculation is made on an accrual basis. With a base equal to the average annual one, advance payments are made for the first quarter, half a year and 9 months. From the cadastral value - for the first, second and third quarter.

Calculation of property tax for legal entities

There are two methods of calculation - by average annual value or by cadastral value. They will help you calculate your tax and report it. If you do taxes yourself, see examples of calculations.

At average annual cost

The procedure for determining the average cost and advance payment is prescribed in clause 4 of Article 376 of the Tax Code.

Below are the formulas for determining the value for periods:

First quarter: Cg = (A1+A2+A3)/M1+1

Half year: Сr = (A1+A2+A4+A5)/M2+1

9 Months: Cr = (A1+A2+A4+A6+A7)/M3+1

For the year: Cr = (A1+A2+A4+A6+A7+A9)/M4+1, where

Сг – average annual value of property;

A – residual value for the first days of the month.

M – month number; the number next to the letter is their number.

The advance payment is calculated using the formula: Сг*СН / 4, where Сг is the tax base (average price of property), СН is the tax rate.

The tax amount for the year is equal to: Cr multiplied CH minus Ap, where Ap is advance payments.

You need to pay the additional amount minus advance payments.

According to cadastral value

The advance payment in this case is calculated using the formula: Wed / 4*SN, where Wed is the cadastral value of the property as of January 1, CH is the tax rate.

Payment for the whole year = Ср*СН – Ap, where Ap – advance payments.

The amount of the surcharge is determined as the annual amount of accruals minus all advance payments that were made during the year.

If an asset with a market value is acquired within a year, then the fee is calculated taking into account the period of ownership (clause 5 of Article 382 of the Tax Code).

If ownership is transferred before the 15th, the entire month is taken into account when calculating the ownership period; when moving after the 15th, this month is not taken into account.

In declarations for each object with a market price, a separate sheet of the third section is filled out.

Deadlines for payment of property tax for legal entities

Payment deadlines, according to clause 1 of Art. 383 of the Tax Code are established and amended by regional authorities. Dates vary by region. If you have properties in several regions, then the target payment dates need to be clarified on the websites of the administrations of the constituent entities of the Russian Federation.

Important! Deductions are made to the budget of the region where the fixed asset is actually located, even if there is no separate division of the organization there

Payment is made using a single budget classification code (KBK) for all regions: 182 1 06 02010 02 1000 110 . It does not matter whether the paying organization is part of the unified gas supply system or not.

Reporting on property tax of legal entities

Reports are submitted to those Federal Tax Service inspectorates in the region in which the fixed assets are located and where they are paid.

Errors in the calculation of the fee must be corrected independently. If you transfer the arrears and then submit the updated calculation, there will be no fine, as well as penalties for late transfer.

The deadline for paying property taxes is the date established by the Tax Code. Property tax is one of the main ones in the taxation system of the Russian Federation; it is paid by both organizations and individuals who own real estate. Let's figure out how the fiscal payment is calculated, what payment deadlines are established for individuals and legal entities.

Rules for calculating and paying property tax in Tax Code of the Russian Federation Two chapters are devoted to:

• Chapter 30 - taxation of organizations;
• Chapter 32 - taxation of individuals.

The calculation procedure and payment terms established by these chapters are different. Next, we will dwell separately on the rules and terms of payment for individuals and organizations.

Calculation rules for individuals

The real estate tax for individuals is local. It is credited to the budget of municipalities. It is calculated based on the cadastral valuation. The object of taxation may be:

• residential building, apartment, room;
• garage or parking place;
• unfinished construction site;
• other building, structure, premises.

Tax payments are calculated by tax authorities based on data from the Unified State Register of Real Estate. The tax base is the cadastral valuation as of January 1 of the billing period. Tax rates are established by legislative acts of municipalities and cannot exceed the limits established in Article 406 of the Tax Code of the Russian Federation.

Payment terms for individuals

The Federal Tax Service is obliged to notify the taxpayer about the amount of property tax calculated by the tax authority and subject to payment to the budget. She does this by sending a notification approved by Order of the Federal Tax Service dated 09/07/2016 No. ММВ-7-11/477@. Notifications are sent by post. If the taxpayer has a personal account on the website nalog.ru, then the notification will be posted there. If an electronic notification is sent, the Federal Tax Service has the right not to send a paper version. Therefore, if a citizen owns real estate, then he should carefully monitor notifications received through electronic document management through his personal account.

How is property tax calculated by organizations?

Organizations calculate tax payments themselves. Since 2019, taxation of movable property has been abolished. The corresponding changes were made to the Tax Code of the Russian Federation by Federal Law No. 302-FZ dated August 3, 2018. For real estate, calculations can be made based on the cadastral value (if the region makes such a decision) or on the balance sheet.

Transfer deadlines for legal entities

The deadlines for payment of property tax for organizations are established by regional legislation. This rule is stated in Article 383 of the Tax Code of the Russian Federation. The payment may be made in a lump sum, or advance quarterly payments may be provided.

Thus, in St. Petersburg the following deadlines are established (Article 3 of Law No. 684-96 dated November 26, 2003):

• advance payments - until the 30th day of the month following the reporting month;
• annual payment - until March 30 of the year following the tax period.

Payment is made at the location:

• organizations - in relation to movable property;
• real estate object.