“we have Approved a new form of Declaration on tax on property of organizations. It will apply starting with the submission for the tax period of 2020”, – stated in the message.
it is Noted that the updates relate to the allocation of categories of taxpayers applying the regulations of the government of the Russian Federation and the higher Executive authorities of regions, according to which the terms of payment of the tax or advance payments transferred within the framework of measures to support the economy due to the spread of COVID-19.
the press service of the FTS stressed that the Declaration also added the feature of calculating the amount of tax a person who has entered into an agreement on the protection and promotion of investments. I think the tax service will implement the terms of the stabilization of the rules of taxation of property of the organization for the duration of this agreement.
“So how a number of organizations were exempt from tax for the second quarter of 2020, expanded the code list of tax benefits reflected in the Declaration. Including organizations that are included based on tax statements for 2018 in the unified register of subjects of small and medium enterprises that operate in industries most affected by the spread of coronavirus infection”, – said on.
in addition, it is reported that the order of FTS of Russia dated 28 July 2020 № ED-7-21/475@ about the new form of the tax Declaration submitted for registration to Ministry of justice and will come into force after two months from the date of publication.