Usn taxpayers must pay property tax on real estate objects, the tax base for which is determined as their cadastral value. Is an individual entrepreneur using the simplified tax system exempt from property tax? How is usno deciphered? what uh

Text updated: 01/29/2020

1. The simplified taxation system for organizations and individual entrepreneurs is applied along with other taxation regimes provided for by law Russian Federation about taxes and fees.

The transition to a simplified taxation system or a return to other taxation regimes is carried out voluntarily by organizations and individual entrepreneurs in the manner prescribed by this chapter.
(as amended by Federal Law dated July 21, 2005 N 101-FZ)
2. The application of a simplified system of taxation by organizations provides for their exemption from the obligation to pay corporate income tax (with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of this Code), property tax of organizations ( with the exception of the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value in accordance with this Code). Organizations applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts subject to payment upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Articles 161 and 174.1 of this Code.
(as amended by Federal Laws dated December 31, 2002 N 191-FZ, dated July 7, 2003 N 117-FZ, dated July 21, 2005 N 101-FZ, dated May 17, 2007 N 85-FZ, dated July 22, 2008 N 155-FZ , dated July 24, 2009 N 213-FZ, dated November 27, 2010 N 306-FZ, dated April 2, 2014 N 52-FZ, dated November 24, 2014 N 376-FZ, dated March 30, 2016 N 72-FZ, dated November 27, 2017 N 335-FZ)

Other taxes, fees and insurance premiums are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.

3. The use of a simplified taxation system by individual entrepreneurs provides for their exemption from the obligation to pay income tax individuals(in relation to income received from entrepreneurial activities, with the exception of tax paid on income in the form of dividends, as well as on income taxed at the tax rates provided for in paragraphs 2 and 5 of Article 224 of this Code), property tax on individuals (in relation to property used for business activities, with the exception of objects of taxation by the property tax of individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, taking into account the features provided for in paragraph two of paragraph 10 of Article 378.2 of this Code). Individual entrepreneurs applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts, payable upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Articles 161 and 174.1 of this Code.
(as amended by Federal Laws dated December 31, 2002 N 191-FZ, dated July 7, 2003 N 117-FZ, dated July 21, 2005 N 101-FZ, dated May 17, 2007 N 85-FZ, dated July 22, 2008 N 155-FZ , dated July 24, 2009 N 213-FZ, dated November 27, 2010 N 306-FZ, dated November 24, 2014 N 366-FZ, dated November 29, 2014 N 382-FZ, dated March 30, 2016 N 72-FZ, dated November 27, 2017 N 335-FZ)
The paragraph became invalid on January 1, 2010. - Federal Law of July 24, 2009 N 213-FZ.
Other taxes, fees and insurance premiums are paid by individual entrepreneurs using the simplified taxation system in accordance with the legislation on taxes and fees.
(as amended by Federal Laws dated July 21, 2005 N 101-FZ, dated November 30, 2016 N 401-FZ)
4. For organizations and individual entrepreneurs applying the simplified taxation system, the current procedure for conducting cash transactions and the procedure for submitting statistical reporting are preserved.
5. Organizations and individual entrepreneurs applying the simplified taxation system are not exempt from performing the duties of tax agents, as well as the duties of controlling persons of controlled foreign companies provided for by this Code.
(as amended by Federal Law dated November 24, 2014 N 376-FZ)

1. The simplified taxation system for organizations and individual entrepreneurs is applied along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

The transition to a simplified taxation system or a return to other taxation regimes is carried out voluntarily by organizations and individual entrepreneurs in the manner prescribed by this chapter.

Other taxes, fees and insurance premiums are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.

3. The application of a simplified taxation system by individual entrepreneurs provides for their exemption from the obligation to pay personal income tax (in relation to income received from business activities, with the exception of tax paid on income in the form of dividends, as well as on income taxed at tax rates , provided for in paragraphs 2 and 5 of Article of this Code), property tax for individuals (in relation to property used for business activities, with the exception of objects of taxation with property tax for individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code taking into account the features provided for in paragraph two of paragraph 10 of Article 378.2 of this Code). Individual entrepreneurs applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts, payable upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with articles

The transition to a simplified taxation system or a return to other taxation regimes is carried out voluntarily by organizations and individual entrepreneurs in the manner prescribed by this chapter.

2. The application of the simplified taxation system by organizations provides for their exemption from the obligation to pay corporate income tax (with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 1.6, 3 and 4 of this Code), property tax of organizations (except tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value in accordance with this Code). Organizations applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts subject to payment upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with this Code.

Other taxes are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.

3. The application of a simplified taxation system by individual entrepreneurs provides for their exemption from the obligation to pay personal income tax (in relation to income received from business activities, with the exception of tax paid on income in the form of dividends, as well as on income taxed at tax rates , provided for in paragraphs 2 and 5 of this Code), property tax for individuals (in relation to property used for business activities, with the exception of objects of taxation with property tax for individuals included in the list determined in accordance with paragraph 7 of this Code, taking into account the specifics provided for in paragraph two of paragraph 10 of Article 378.2 of this Code). Individual entrepreneurs applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts, payable upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Article 174.1 of this Code.

Other taxes are paid by individual entrepreneurs using a simplified taxation system in accordance with the legislation on taxes and fees.

4. For organizations and individual entrepreneurs using the simplified taxation system, the current procedure for conducting cash transactions and the procedure for submitting statistical reporting are preserved.

5. Organizations and individual entrepreneurs applying the simplified taxation system are not exempt from performing the duties of tax agents, as well as the duties of controlling persons of controlled foreign companies provided for by this Code.

Tax Code of the Russian Federation Article 346.11 General provisions

New edition of Art. 346.11 Tax Code of the Russian Federation

The transition to a simplified taxation system or a return to other taxation regimes is carried out voluntarily by organizations and individual entrepreneurs in the manner prescribed by this chapter.

2. The application of a simplified system of taxation by organizations provides for their exemption from the obligation to pay corporate income tax (with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of this Code), property tax of organizations ( with the exception of the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value in accordance with this Code). Organizations applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts subject to payment upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Articles 161 and 174.1 of this Code.

Other taxes, fees and insurance premiums are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.

3. The application of a simplified taxation system by individual entrepreneurs provides for their exemption from the obligation to pay personal income tax (in relation to income received from business activities, with the exception of tax paid on income in the form of dividends, as well as on income taxed at tax rates , provided for in paragraphs 2 and 5 of Article 224 of this Code), property tax for individuals (in relation to property used for business activities, with the exception of objects of taxation with property tax for individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, taking into account the features provided for in paragraph two of paragraph 10 of Article 378.2 of this Code). Individual entrepreneurs applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts, payable upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Articles 161 and 174.1 of this Code.

Other taxes, fees and insurance premiums are paid by individual entrepreneurs using the simplified taxation system in accordance with the legislation on taxes and fees.

Commentary on Article 346.11 of the Tax Code of the Russian Federation

The simplified taxation system is used by both organizations and individual entrepreneurs.

The essence of the simplified taxation system and its attractiveness lie in the fact that the payment of a number of taxes is replaced by the payment of a single tax, which is calculated based on the results of the taxpayer’s economic activities for the tax period. Organizations and entrepreneurs can switch to using a simplified taxation system on a voluntary basis, subject to certain conditions. Note that the simplified taxation system provides additional advantages in the form of the ability to use the cash method of accounting for income and expenses, as well as a simplified form of accounting.

In addition to the single tax, organizations or individual entrepreneurs applying the simplified taxation system must pay contributions to Pension fund, insurance premiums for compulsory social insurance from accidents at work and occupational diseases, as well as other taxes and fees, for example: land tax, transport tax, mineral extraction tax, for the use of subsoil and water bodies, customs payments and fees, state duty and others.

Organizations and entrepreneurs that have switched to a simplified taxation system must perform the duties of tax agents (clause 5 of Article 346.11 of the Tax Code of the Russian Federation). Let us recall that tax agents are persons who are entrusted with the responsibility for calculating and withholding taxes from the taxpayer (from the funds paid to him by the agent) and transferring them to the appropriate budget (extra-budgetary fund).

In most cases, taxpayers act as tax agents when calculating the income of individuals. At the same time, they must calculate, withhold and transfer personal income tax to the budget.

However, organizations and entrepreneurs that have switched to a simplified taxation system will also have to perform the functions of a tax agent in relation to VAT when renting state, municipal property or property of constituent entities of the Russian Federation.

Another comment on Art. 346.11 Tax Code of the Russian Federation

The Federal Tax Service of Russia, in a letter dated 05/06/2008 N 03-1-03/1925, came to the conclusion that tax amounts presented by a taxpayer applying a simplified taxation system to a VAT payer are not subject to deductions, since a person applying a simplified taxation system did not initially recognized as a taxpayer of value added tax. A similar position is contained in letters of the Ministry of Finance of Russia dated 04/01/2008 N 03-07-11/126, dated 10/24/2007 N 03-07-11/516, Federal Tax Service of Russia for Moscow dated 07/08/2005 N 19-11/48885.

However, the letter of the Ministry of Finance of Russia dated July 11, 2005 N 03-04-11/149 sets out the opposite position, namely, if a supplier using a simplified taxation system issues an invoice to the buyer with a allocated amount of value added tax, then the deduction of the amounts Value added tax is applied in accordance with the generally established procedure.

Arbitration practice on this issue is in favor of the taxpayer (see, for example, Resolution of the Federal Antimonopoly Service of the Moscow District dated March 11, 2009 N KA-A40/1255-09).

The Ministry of Finance of Russia in a letter dated November 23, 2009 N 03-11-06/3/271 explained that when combining the taxation system in the form of a single tax on imputed income with a simplified taxation system, income from types of business activities transferred to the payment of a single tax on imputed income , are determined using the cash method.

Due to the fact that when determining the tax base for the corporate income tax, as well as for the tax paid in connection with the application of the simplified taxation system, income is determined on an accrual basis from the beginning of the year, income by type of business activity transferred to the payment of a single imputed tax income in the manner indicated above must also be determined on an accrual basis from the beginning of the year.

It should be taken into account that an organization (individual entrepreneur) that is a subject of the simplified taxation system is not a payer only of those taxes that are directly specified in Article 346.11 of the Tax Code. The Ministry of Finance of Russia speaks about this in letter dated 02.02.2005 N 03-03-02-05/7.

Paragraph 3 of Article 4 of Federal Law No. 129-FZ of November 21, 1996 “On Accounting” (hereinafter referred to as Law No. 129-FZ) establishes that organizations that have switched to a simplified taxation system are exempt from the obligation to maintain accounting records, unless otherwise provided paragraph 3 of Article 4 of Law No. 129-FZ.

Organizations and individual entrepreneurs using the simplified taxation system keep records of income and expenses in the manner established.

Organizations applying the simplified taxation system keep records of fixed assets and intangible assets in the manner prescribed by the legislation of the Russian Federation on accounting, i.e. in accordance with the provisions of the Regulations on accounting“Accounting for fixed assets” PBU 6/01, approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 N 26n, and the Accounting Regulations “Accounting for Intangible Assets” PBU 14/2000, approved by Order of the Ministry of Finance of Russia dated October 16, 2000 N 91n.

According to the current edition Tax Code Russian Federation organizations using the simplified tax system are exempt from corporate property tax (paragraph 1, clause 2, article 346.11 of the Tax Code of the Russian Federation). And individual entrepreneurs using the simplified tax system are exempt from property tax for individuals in relation to property used in business activities (clause 3 of article 346.11 of the Tax Code of the Russian Federation).

However, on May 2, 2014, “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and certain legislative acts Russian Federation" (hereinafter referred to as the Law), which amends paragraph 1, clause 2, article 346.11 of the Tax Code of the Russian Federation. In accordance with these changes, exemption from corporate property tax when applying The simplified tax system does not apply to real estate objects, the tax base for which is determined as their cadastral value in accordance with the Tax Code of the Russian Federation.

The tax base for property tax is determined as its cadastral value in relation to the following types of real estate recognized as an object of taxation (clause 1 of Article 378.2 of the Tax Code of the Russian Federation):

administrative and business centers and shopping centers(complexes) and premises in them;
non-residential premises, the purpose of which, in accordance with cadastral passports of real estate objects or documents of technical registration (inventory) of real estate objects, provides for the placement of offices, retail facilities, facilities catering and consumer services or which are actually used to accommodate offices, retail facilities, catering facilities and consumer services.

This list also includes real estate objects of foreign organizations, but for the purposes of the simplified tax system we do not consider them, since foreign organizations do not have the right to apply the simplified taxation system (clause 18, clause 3, article 346.12 of the Tax Code of the Russian Federation).

The above changes come into force no earlier than one month from the date of official publication of the Law and no earlier than the 1st day of the next tax period for the corresponding tax (clause 4 of Article 7 of the Law).

The tax period according to the simplified tax system is a calendar year (clause 1 of article 346.19 of the Tax Code of the Russian Federation). The tax period for property tax is also recognized as a calendar year (Article 379 of the Tax Code of the Russian Federation).

Thus, from January 1, 2015, taxpayers - organizations using the simplified tax system will have to pay corporate property tax in relation to real estate objects, the tax base for which is determined as their cadastral value in accordance with Art. 378.2 Tax Code of the Russian Federation.

As for taxpayers - individual entrepreneurs using the simplified tax system, they are still exempt from property tax for individuals in relation to property used in business activities (clause 3 of Article 346.11 of the Tax Code of the Russian Federation was not affected by the changes introduced by the Law).

ORURN MR IFTS of Russia No. 6 for the CBD