1. Which reporting forms will apply to the corporate property tax in 2019?
Starting from 01 January 2019, the new forms for prepayment assessment and property tax declarations will be introduced. The reporting for Q1 2019 shall be filed using the new forms.
Legal Basis and Details:
Order No. MMV-7-21/575, dated 04 October 2018.
2. What kind of tax shall pay organizations involved into activities of innovative scientific and technological centres in 2019?
Starting from 2019, such organizations shall be exempted from the real-estate property tax if they are deemed foundations or management companies and subsidiaries as well as project participants according to the provisions of Articles 2, 8, 12-14 of Federal Law No. 216-FZ, dated 29 July 2017.
Legal Basis and Details:
Federal Law No. 373-FZ, dated 30 October 2018
Tax Code of the Russian Federation, Article 381, Clauses 27-28.
3. Will the manner of assessing the tax accrued on the cadastral cost change in 2019?
Yes. Starting from 2019, this manner will be clarified. The start of applying a new cadastral value depends on the reason for amendment thereof. For instance, if the qualitative indicators of a property changed, the previous cadastral value shall apply until the month, in which amendments are introduced into the Unified State Real-Estate Property Register.
Legal Basis and Details:
Federal Law No. 334-FZ, dated 03 August 2018.
