On Nov. 19, RUS Tax issued corporate property tax submission form.
RUS Tax announced that, starting from Jan. 2025, the submission of the corporate property tax return for the tax period of 2024 will be completed in an updated form.
Key Points
It is outlined that an organization registered with several tax authorities at the location of its immovable property, the tax base for which is determined as the average annual value, is entitled to submit a declaration on them to one of RUS Tax of its choice.
With respect to a real estate item located in the internal sea waters of Russia, in its territorial sea, on the continental shelf, in the exclusive economic zone or abroad.
The declaration shall indicate the code of RUS Tax at the permanent local address.
Effectiveness
Submission is required no later than Feb. 25, 2025.
