For whom will the property tax increase in 2018?

My object is on the list. What does it threaten?

There are two differences from the general rules for corporate property tax. First, the tax base will no longer be the residual book value of the object, but its cadastral value. Secondly, the tax rate will be 2% per year of such cadastral value.

Life hack: the first 100 sq. m area of ​​any legal entity of choice (but only one!) building or premises. If the area of ​​your office or store is less than or equal to 100 sq. m, then you have the right not to pay tax at all. Be sure to take this into account when calculating the tax for 2018, since the calculation of the tax base is carried out by the taxpayer independently!

It won’t work: it makes no sense to re-register a real estate object to an individual or organization on the simplified tax system: if the object is on the list, then any owner will have to pay 2% of the cadastral value.

Why is my object on the list?

The list includes administrative and business or shopping centers with an area of ​​​​more than 1000 square meters. m, or premises in such centers, as well as if the object belongs to a foreign company. At the same time, if the building has both retail and office premises and other premises (for example, industrial premises), it is enough that shops, offices or organizations providing services occupy only 20% of the total area - then the entire building will be recognized as a retail or office building.

The formation of the list in Kuzbass is carried out by the Committee for the legalization of objects of taxation of the Administration of the Kemerovo region. The Committee receives data on the use of the facility from two sources:

• according to documents on the type of permitted use (from the USRN, BTI, etc.);
• as a result of actual usage checks.

What to do if an object is included in the list by mistake?

It is possible that your object was included in the list by mistake. The Committee for the legalization of objects of taxation annually takes measures to determine the type of actual use of buildings (structures, structures) and premises. At the same time, such an event, as established by regional legislation, is held without interaction with a legal entity or individual entrepreneur who owns buildings or premises.

Based on the results of this event, the Resolution of the Board of the Administration of the Kemerovo Region on determining the type of actual use of buildings (structures, structures) and premises is “born”, which is the basis for including the object in the list of real estate objects in respect of which the tax base is determined as the cadastral value, on next tax year.

If you find your property on the approved list, and the actual use of the property is not at all administrative, business or commercial, and you are not a foreign legal entity, then steps must be taken to remove such a property from the list.

Legislation allows the exclusion of objects from the specified list of objects if it got there due to a technical error or the actual use was established incorrectly. It is necessary to apply to the Committee for the legalization of objects of taxation with an application and documents confirming the type of use of real estate that differs from administrative, business and commercial.

Based on such information from the owner of the facility, the Committee within 30 days prepares a document providing for the exclusion of these buildings or premises from the resolution of the Collegium of the Administration of the Kemerovo Region on determining the type of actual use.

If the Administration does not agree with your arguments, the next possible step will be to prepare and file an application with the court to remove the object from the list.

Be sure to keep in mind that the temporary non-use of objects for their intended purpose is not a basis for excluding objects from the list.

What if my object is “forgotten”?

This issue is especially relevant for owners of newly built real estate. Sometimes it is beneficial for regional authorities not to include such objects in the list, because the cadastral value of such objects is much lower than the book value. Accordingly, the amount of tax payment to the budget will be higher.

If you think that your object is unreasonably not included in the approved list, such inaction can be appealed in court. Moreover, there is a positive judicial practice on recognizing as illegal the actions of authorized regional authorities to not include such objects in the list of objects, the tax base for which is determined as the cadastral value, and the obligation to include objects in the list, there is (arbitration courts of the Tomsk region and Altai Territory, 7 AAS).

And then a payment of 2% of the cadastral value of the object will significantly reduce the tax burden of the owner.

If there is no desire to sue the regional administration, you can turn on object to the list in a notification manner, by submitting an appropriate application to the Committee for the legalization of objects of taxation. In this case, the determination of the type of actual use of the object is carried out by the Committee within 10 working days from the date of receipt of such a request. But! Accounting for such an identified object in the list is possible only in the next tax period.

Is it possible to reduce the tax?

There are certainly options for legally reducing the tax base, and, accordingly, optimizing the size of the tax. This includes a change in the type of permitted use of the object (both “legal” and actual - otherwise the Committee for the Legalization of Objects of Taxation will again include the object in the list), and a decrease in the cadastral value of the object.

As we have already said, each case is individual: somewhere the cadastral value of the object is close to the market value, and the effect of tax reduction can be achieved in other legitimate ways.

In any case, it is advisable to contact lawyers specializing in taxes and property relations to determine the right strategy for managing real estate and optimizing tax payments, as well as resolving issues of interaction with authorities regarding the inclusion or exclusion of objects from the list. In particular, in the bar association "Yurproekt" you can get qualified advice on this issue, as well as implement all the necessary actions to reduce taxes.

Author

Daria Vladimirovna Tretyakova

Head of representative office in Moscow