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The most popular taxation system for small businesses remains the simplified tax system. And this is quite understandable - a single tax payment replaces three different taxes at once - income tax (or income tax), property tax (organizations or individuals) and VAT.
Unfortunately, exemption from property tax is not absolute. You will have to pay tax for a building or premises owned by an enterprise if such a property is included in a special regional list.
The list valid in Kuzbass in 2021 was approved by Decree of the Administration of the Government of Kuzbass dated December 23, 2020 No. 21st. This list includes 1052 objects throughout the region.
Important: the list for 2021 has increased by almost 300 items compared to the list for 2020. Be sure to check your property!
The inclusion of a building on the list has two consequences for its owner:
Even if the owner applies the simplified tax system, he is still obliged to pay property tax for this property.
Regardless of whether such an object is registered for an organization, individual entrepreneur or individual, the tax rate will be the same. For the Kemerovo region, this is 2% of the cadastral value of the property per year.
The only way to reduce the amount of tax for an object included in the list is to challenge its cadastral value.
You can get preliminary advice on reducing the cadastral value of your building or premises on our website.