Land tax is a significant fee that requires regular and timely payment to the state budget. The legislation regarding this payment in 2019 underwent certain changes. They will be studied in the article.

Regulatory framework

The main regulation for calculating this fee is the Tax Code of the Russian Federation. Objects excluded from the tax base are discussed in Art. 389 Tax Code of the Russian Federation. These include the following elements:

• territories of apartment buildings;
• object databases;
• subjects related to cultural heritage;
• protected areas.

The base is the amount used to calculate the annual regular fee. This is the cadastral price of the property, determined on the basis of the number. From the beginning of the new year, it will be identical to the full cost of the site.

Changes for 2019

As part of the provisions of the Ministry of Finance, it was explained that the calculation of ZN will be carried out in 2019 during the change in the cadastral value of the site. Moreover, measures to recalculate the amounts payable will be carried out for three tax periods preceding the calendar reporting interval.

It is customary to use any piece of land located on Russian territory as a base.

Where to pay

The subjects obligated to pay this fee are ordinary citizens and legal entities owning real estate. People who are engaged in leasing land or exploiting it urgently are not obliged to make this payment. The law provided for several categories of owners who were exempt from paying the amount for 600 square meters. m of any plot, regardless of the purpose of the land.

If the area exceeds the mark of 600 square meters, the base parameter will be calculated as the share of the site from which 6 acres are subtracted. If the property belongs to a smaller territory, payment of the fee is not made. When a subject owns several plots at the same time, he is assigned the right to independently choose the tax base.

To determine a specific object, it is necessary to contact the Federal Tax Service with an application form from a legal entity.

How to calculate with examples

The beginning of the application of the new taxation scheme, when the cadastral value serves as the NB, is carried out gradually. This process started 5 years ago. Since then, every year the parameter has been increased by 20%. These standards are regulated within the framework of Federal Law No. 334 of August 3, 2018.

The determination of rates is carried out on the basis of the provisions prescribed in Art. 394 Tax Code of the Russian Federation. If no other values ​​are foreseen in this part, the tax amount will be equal to 0.3% in both 2018 and 2019.

This rate parameter is widespread for land plots with next appointment:

• carrying out agricultural work;
• personal use by legal entities and individuals;
• organization of housing construction measures.

Speaking about other types of land plots, we can say that they are taxed at a rate of 1.5%. The values ​​do not have fixed sizes and can vary towards the smaller side. Such inaccuracy can be caused by the object’s relationship to a certain category, the peculiarities of its location, the degree of infrastructure development, etc.

As a rule, a reduction in the dimensional value of the rate is observed in relation to lands located at a distance from large populated areas. To determine the final amount to be paid, a special formula is used:

ZN = K (ST) * ST * KV,

• ZN- land tax,
• K (ST)— the value of the tax rate (you can find it on the official website of the federal tax inspectorate),
• HF- a special coefficient by which ownership of a land plot is displayed (when used for less than a full year).

Knowing this equality, you can easily calculate the value of this tax for individuals and legal entities.

Rate and payment terms

The time period during which payment for the fact of using land resources is required is identical for all regions. You can pay the state for the land until December 1 of the next year. The date of repayment of debt to the state for 2019 is December 1, 2020.

Ignoring the time periods allotted for the payment of this fee implies the accrual of financial penalties. In particular, for the amount of arrears, a penalty will be assigned, amounting to 1/300 of the size of the current refinancing rate for each day of delay.

The tax service has the right to send appropriate letters (notifications) to the debtor’s employer related to the collection of the amount of debt at the expense of wages or a ban on leaving the country. Moreover, this punishment applies to ordinary citizens and business managers.

In Art. 122 of the Tax Code of the Russian Federation provides for several basic penalties for violating the time frame for deducting contributions. Yes, it must be entered 20% amounts of non-payment in case of unintentional violation. In case of moderate evasion from financing government expenditures, you will have to pay 40% . The violation is automatically recognized as intentional if the debtor cannot prove other positions in court.

If the tax service discovers that the owner of the plot has been hiding from paying this fee for a certain period of time, he will be forced to pay double the amount of the contribution.

It is worth noting that the purchased site will require the construction of at least one building over 10 years and official registration. Otherwise, the tax amount will be doubled.

In order to simplify the calculation activities, you can use special calculator. It is presented on many virtual resources. All that is required from the taxpayer organization is to enter data on the tax base and rate. The system will automatically calculate the amount to be paid and summarize the results.

How to reduce the amount of land tax

There is a high probability that, as a result of the revaluation of the cadastral value, the tax amount will be reduced within 2019. The head of the Ministry of Property Relations Averkiev (Moscow region) announced a planned review in this direction. This is due to the fact that in many regions of the Russian Federation, assessment work was carried out 5-6 years ago, and updating this information is not an urgent need.

Plays an important role reforming the system, which will be used for cadastral analysis. Today, similar activities are carried out by many enterprises. Therefore, the procedure for regulating a unified approach is not always available.

However, the government has a plan to entrust this industry to a bureau of state importance. Officials are convinced that it is possible to systematize prices using this approach. Until 2019, organizations had the opportunity to challenge this decision, but since January 1 it disappeared.

Drawing up a declaration

The land tax declaration is drawn up in the classical manner. It contains following information:

• taxpayer information;
• the time interval for which the tax is calculated;
• amount to be paid;
• tax base;
• the rate within which the fee is determined.

The declaration must be submitted strictly on time. Otherwise, the government side will take some penalties.

Preferential conditions for paying land tax

Enterprises in some regions have the right to receive preferential terms for paying this fee. After all, their provision depends on the specific subject of the Russian Federation.

Such firms can expect to participate in certain benefits, and in some situations - completely free from payment. To obtain detailed information, you should contact the official resource of the Federal Tax Service.

Challenging court decisions: documents presented by the owner

In the process of conducting commercial work, the owner of a land plot risks encountering difficulties. For example, with problems in relationships with opponents. Such issues are resolved through the courts. To participate in disputes, it is worth acquiring the following documents:

• certificate confirming ownership of the plot;
• providing evidence of belonging to the category of users (managers) of property;
• a certificate confirming the fact of the valuation;
• technical passport of the object;
• boundary plan;
• a receipt guaranteeing payment of the state duty.

Practice shows that a large proportion of requests end successfully – in a win.

You can find out more about how the tax is prepared in the video below.

Purchasing a land plot implies not only the acquisition of rights, but also the fulfillment of tax obligations. What will the land tax rate be in 2017? Who approves it and how is this indicator determined? The answers to these questions and more are in our consultation.

Who should pay

All individuals and organizations owning plots of land must pay this type of deduction to the budget. The frequency of receipt of funds into the budget from individuals is once a year.

As a general rule, payment at the established tax rate of land tax occurs if 3 conditions are met:

1. The real estate is recognized by the Land Code of the Russian Federation.
2. The owner has title documents.
3. The land is listed in the cadastre.

Of course, payers must comply with payment deadlines that:

• prescribed by law (legal entity);
• indicated in the document from the Federal Tax Service (individual).

Only the owner of this property must pay land tax. There is no need to deduct funds to the budget for temporary use.

Financial obligations to the treasury arise from the moment of registration of land real estate.

Who installs

Now about who sets the land tax rates. Local authorities have the right to regulate their size. The size can be minimum, average and maximum allowed by the Tax Code of the Russian Federation. At the same time, officials always take into account the characteristics of the area.

Basic land tax rates are established by the Tax Code. And on its basis - the legislation of Moscow, St. Petersburg, Sevastopol, as well as representative bodies of municipalities. The rules and terms of payment are also regulated by local administrations and the authorities of federal cities.

What parameters affect tax rates for land tax

The indicator under consideration depends on various factors:

• categories of land;
• purpose of the site;
• location;
• total area (indicated in the technical passport);
• permission to use property;
• presence/absence of benefits, etc.

If local authorities do not approve the exact amount of tax for their territory, then they should focus on specific land tax rates. They are established by Article 394 of the Tax Code of the Russian Federation.

The tax for a site for residential construction, but temporarily not developed by the owner (for example, preparatory or repair work is being carried out), may be paid at a reduced rate. This right is provided by Art. 394 of the Tax Code of the Russian Federation and paragraph 8 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of 2009 No. 54.

Maximum land tax rates for 2017 according to the Tax Code of the Russian Federation

Federal legislation establishes limits that cannot be exceeded when determining the percentage tax rate. Thus, permissible sizes are regulated by Article 394 of the Tax Code of the Russian Federation. They depend on the parameters discussed above, and also partly on the category of the payer. Let's look at them in more detail.

Basic land tax rates in 2017
Size	Explanation
According to the Tax Code of the Russian Federation, the interest rate on land tax cannot exceed 0.3% of its cadastral value	The site is usually used for: · construction of residential real estate; · farming; · growing plants or animals, etc. For lands intended for customs purposes, state protection and security, similar land tax rates are applied in 2017.
The maximum land tax rate for individuals and legal entities in 2017 is 1.5%	The acquired land area can be used for: · production; · construction of trading platforms; · offices. It is important to understand that taxes are paid only on your own property. When an enterprise has entered into a land lease agreement, tax deductions continue to be made by its owner. A similar tax rate is relevant in all other cases.

When engaged in agricultural activities, the amount of land tax cannot be more than 0.3%.

Local authorities should be guided by the indicators presented in the table above, since they do not have the right to exceed the land tax rates established by the Tax Code.

Who is eligible for benefits?

Some land owners are given special privileges: exemption from tax liability on land or reduction in payments on it. In practice, these may include the following categories:

• military veterans;
• heroes of the USSR and the Russian Federation;
• holders of orders;
• disabled people of different groups, etc.

Reduced tax rates for land tax are also set by local administrations in each specific region of Russia.

Interest rate of land tax in Moscow

The type of mandatory payment in question is regulated by Law No. 74, which also establishes benefits and payment terms.

Thus, organizations must transfer the final tax no later than February 1 of the following year. Otherwise, the procedure and requirements coincide with the Tax Code of the Russian Federation.

Interest rates on payments for residents of the capital are presented in the table:

What are the land tax rates in St. Petersburg

As mentioned, the amount of tax paid, the procedure and terms are regulated by local legislation. St. Petersburg Law No. 617-105 contains a list of persons for whom various privileges are provided. For example:

• pensioners who own a plot of land with an area of ​​up to 2.5 thousand m2;
• Chernobyl victims;
• some types of economic entities.

The table below shows what tax rate for land tax is in effect in the region in question (excerpt from the law).

How to calculate the amount of tax deductions in 2017

For individuals, the payment amount is determined by local tax authorities. They make calculations based on the results of the past year. Typically this calculation method works:

It’s easier for individuals: after all, they shouldn’t care about how to determine the tax rate for land tax. They automatically receive a corresponding notification from the Federal Tax Service. Although it will always be a good idea to double-check all the initial data and calculations of the tax authorities.

The cadastral value can be found in the Unified State Register of Real Estate. The payer just needs to log on to the appropriate website and fill out the search form. After reporting the cadastral number and identifying the property, the required information is provided. Other parameters of the site are indicated in technical documents.

Basic value

Many, of course, are interested in who approves the base rate of land tax, which then appears in the Tax Code of the Russian Federation. So: the value under consideration appears at the suggestion of the Government of the Russian Federation, as well as relevant ministries and departments. It depends on:

• cadastral characteristics of the site;
• its area;
• other features of the land.

Typically the base rate applies:

• for lands located outside populated areas;
• when the local administration does not approve its rate.

How to find out

Each payer can find out what percentage of the rate is relevant for his locality. There are 2 main ways to find out the land tax rate:

1. Personally visit the local administration (“land” department).
2. Through the official website of the Russian Tax Service www.nalog.ru.

To determine the land tax rate in 2017, you need to know the category of the site. It is indicated:

• cadastral passport;
• title document for the land.

The payer can also make a request to Rosreestr to obtain the corresponding extract. Sometimes this can also be used to achieve a recalculation of the land tax rate in 2017 in a specific case.

If an individual learns about the amount of land tax from a notification from the Federal Tax Service, then the land tax rate for legal entities must be determined by them independently. Moreover, it is advisable not to make mistakes, so as not to waste all the calculations of advances and final taxes.

Increased odds

In some situations, double tax rates are used. These include the purchase of a plot of land in order to build a residential property (not individual housing construction). Then the payer makes contributions at a double rate for 3 years until the registration of rights.

At the same time, a legal entity that has received a site for the construction of any structures on the basis of permanent/indefinite exploitation does not apply to the coefficient of the land tax rate.

A company that owns land property is required to pay land tax for legal entities in 2019. You cannot miss the payment deadline, otherwise the company will face penalties and fines.

Land tax in 2019 for legal entities

Payers of land tax in 2019 are recognized, first of all, as legal entities, as well as entrepreneurs and citizens who own land plots:

Legal entities with benefits for paying land tax in 2019:

• religious organizations;
• companies related to the Federal Penitentiary Service of the Russian Federation;
• public organizations working with disabled people, provided that 80 percent or more of the total number of company representatives are disabled;
• organizations that own areas with publicly accessible highways.

The object of land tax is land plots located within the municipality (in Moscow and St. Petersburg - within the city), on the territory of which the tax is introduced.

Legal entities may not pay land tax:

• If these are lands that are withdrawn from circulation in accordance with the legislation of the Russian Federation. According to paragraph 4 of Article 27 of the Land Code, such lands include areas under federal property.
• If these are land plots that are limited in circulation by the legislation of the Russian Federation. They are listed in subparagraphs 2-5 of paragraph 3 of Article 389 of the Tax Code.
• If these are rented plots.
• If this is a land plot for free, fixed-term use.

Attention! The tax base for land tax for legal entities in 2019 is the cadastral value of the land plot.

Where to pay land tax to legal entities in 2019

Legal entities must pay land tax to the tax office located in the same municipality to which your land plot belongs.

In the case where an organization owns a plot belonging to several municipal districts at once, the tax is paid proportionally to the inspectorate of each municipality (read more about calculating land tax below).

Deadlines for payment of land tax for 2018 in 2019 by legal entities

Land tax for legal entities is a local tax. This means that the deadline for its payment is set by the representative bodies of municipalities.

Pay attention! Municipal authorities cannot set the deadline for payment of land tax earlier than the date of submission of the declaration. That is, according to Art. 397 and art. 398 of the Tax Code of the Russian Federation, the starting date for tax payment for 2018 will be February 1, 2019.

Local authorities may also require companies to pay land tax quarterly. In this case, quarterly payment deadlines must be specified in the regulations of the municipality to whose territory the land plot belongs. Most often, quarterly payment deadlines fall on the last day of the month following the end of the quarter, but this is not required.

All decisions of the local administration regarding the timing of payment of land tax in 2019 must be subject to the rules that we have compiled in this table.

Deadlines for payment of land tax in 2019 by legal entities, example

Let us give an example of deadlines for paying land tax for the Moscow region in 2019. The payment terms are regulated by clauses 1 and 2 of Article 3 of Moscow Law No. 74 of November 24, 2004.

How can you find out the deadlines for paying land tax and advance payments for it in 2019 in your region?

Surely, land tax taxpayers had a question: if the payment deadlines are set by the municipal authorities, then where can they be found. It's actually quite simple. There are two ways:

1. Contact the Federal Tax Service office of the area where your land property is located;
2. Go to the website of the Federal Tax Service of the Russian Federation, where you can use special services on tax issues.

The second method is preferable, since it allows you not only to find out the exact timing of payment of land tax and advances on it for any period in your area, but also to find out the tax rate and benefits.

The service is located on the official website of the Federal Tax Service of Russia and is called “Reference information on rates and benefits for property taxes.”

A window from the official Federal Tax Service will open, where you will need to select your region from the list provided, as well as the year of payment of the tax that interests you. Then press the “find” button.

The service will open for you a list of regulatory documents for municipalities in your region. All you have to do is find the document you need, click on it and you will receive all the information you are interested in.

Land tax for legal entities in 2019, tax rate

The land tax rate for legal entities in 2019, as well as the payment deadlines, is set by local authorities. An important rule in this case is that it cannot be higher than the federal one approved by the Tax Code of the Russian Federation.

The company has the right to reduce the land tax in the middle of the year if the cadastral value of the site has changed. But the period for which you have the right to recalculate the tax depends on the reason for which the value of the land has changed. Check whether you have grounds to reduce the tax and for what period it can be refunded. In any case, tax officials will be interested in the reasons for reducing advances, so prepare explanations in advance.

If your region does not have its own land tax rate, pay according to the federal one; this does not affect the payment deadline.

Land object	Tax rate
Agricultural land or land within agricultural use zones in populated areas and used for agricultural production;
Lands occupied by housing stock and engineering infrastructure facilities of the housing and communal services complex or acquired for housing construction;
Lands limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs (Article 27 of the Land Code of the Russian Federation);
Other lands

How not to miss the deadline for paying land taxes in 2019

In order not to miss the deadline for paying land tax in 2019, you must first calculate it correctly.

Land tax is calculated based on the cadastral value of the land. The amount is taken as of 01/01/2019.

Land tax on a plot located on the territories of several municipalities is calculated separately in relation to the area of ​​the land plot located on the territory of each municipality.

The amount of land tax is determined by the formula:

If the region has a quarterly tax payment system, then calculate the advance (quarterly) payment as follows:

And the annual payment for legal entities under the advance system will be equal to the amount of tax minus the amount of quarterly payments.

If the company did not become the owner of the plot from the beginning of the reporting period, then it has the right to apply a special coefficient when calculating the amount of tax. That is, the resulting amount of land tax will need to be multiplied by a coefficient. It can be calculated as follows:

When determining the coefficient, if you took ownership of the land before the 15th of a month, then it is counted as a whole month, if after the 15th, then this month is not included in the calculation.

Important! Owners whose land is in common shared ownership, calculate the cadastral value of the land plot on which they need to pay tax in proportion to each person’s share in the common shared ownership.

Land tax, one way or another, applies to both individuals and organizations. And if organizations are more or less aware of the procedure for collecting fees and submitting reports, then ordinary citizens are familiar with the tax only based on payment requests received annually from the Federal Tax Service.

In this sense, it is more important for individuals to know the timing of payment of the obligation.

Regulatory framework

The laws for ordinary citizens and organizations are different, since the nuances of taxation are not the same. Thus, individuals are “subject” to certain rules, while enterprises are subject to obligations in a different manner.

Features for individuals

There are several legislative norms and acts that regulate procedure for payment of land contribution by individuals:

• Ch. 31 “Land tax” in the text of the Tax Code of the Russian Federation, in particular articles 387-398;
• Federal law related to amendments to the second part of the Tax Code of the Russian Federation No. 286-FZ of September 30, 2017;

In accordance with these regulations, the fee for the use of land is obligatory and must be transferred to the state treasury within the time limits established by law. As taxpayers The following parties speak out:

• land owners;
• permanent users of territories;
• persons who dispose of them on the basis of the right of lifelong inheritable ownership.

• are located on the plots and use them free of charge;
• rent them on the basis of a pre-drawn up agreement.

The tax is paid by almost all ordinary citizens and is obligatory to contribute to the state treasury. Failure to comply with this legal provision may result in fines and other sanctions.

Features for legal entities

Chapter 31 of the Tax Code of the Russian Federation also acts as a regulatory document. It refers to legal entities that act as payers of this fee. These are organizations that own an officially registered right to a land plot that is owned or in perpetual permanent use. Liberation The following enterprises benefited from such actions:

• those who use land on the basis of a lease agreement;
• persons exploiting the site under the right of free, fixed-term use;
• owners of plots belonging to the list of lands that, according to Art. 389 of the Tax Code of the Russian Federation are not subject to tax.

In 2018, these standards underwent several significant changes. The main one affected the procedure for carrying out settlement activities. If previously the book value of land was taken as a basis, now it is the cadastral price.

Such rules have come into force in 29 federal subjects of the Russian Federation, where cadastral revaluation has already been carried out.

Tax rates for citizens and organizations

The contribution rate for legal entities is created on the basis of regulations developed and approved by municipalities, but cannot exceed the parameters established by law. For 2018, it is 0.3% of the cadastral value, subject to the use of lands of the following categories:

• areas used for agricultural needs;
• territories with auxiliary structures located on them;
• lands with housing and communal services facilities;
• special purpose areas.

The intended purpose of the land shown in the documentation must be consistent with the main direction of the organization’s activities.

Regarding the procedure for payment of the fee by individuals, the percentage is generally 0.3%. This norm applies to areas intended for vegetable gardening, horticulture, construction of apartment buildings, engineering structures, and the needs of the state and municipality. Other objects require a contribution of 1.5% of the cadastral value.

Another thing is interesting. If a person receives land for the construction of a residential building, and he has not completed it after 10 years, then the land tax rate increases twofold. The increased liability will continue to apply until the property is occupied.

You need to understand that the Tax Code of the Russian Federation stipulates maximum rates. By decision of municipalities, these indicators can be edited downwards or abolished altogether (for priority areas of management).

Rules for calculating land tax

The nuances associated with calculating tax amounts are not the same for individuals and legal entities. Another question is whether and how this fee can be reduced. If there is a reduction in the cadastral price of land, the company has the right to do so during one calendar period. However, it will be necessary documentary evidence of the reason for the price reduction. It may include the following aspects:

1. Making an appropriate court decision. Updated information must be entered into the Unified State Register of Real Estate. Therefore, you need to obtain an official statement to confirm the reduction in value.
2. The occurrence of technical errors. This can have a significant impact on fluctuations in land values. If the changed indicator is reflected in the Unified State Register of Real Estate, the owner will have the right to apply to the Federal Tax Service in order to clarify the tax for past periods.
3. The initiative came from local authorities. It usually occurs as a result of the discovery of unreliable data related to the cadastral value. This approach contributes to a noticeable reduction in payments, but requires the availability of documents containing data on the date of the new assessment.

In the case of ownership of a land plot and subsequent loss of ownership of it during the reporting year, the scheme of settlement actions is identical. If the authority to own the property was transferred before the 15th day of the month, it is not included in the calculation. If after the middle of the month, then it is calculated as a full period.

Legal entities

To determine the amount, you need to take the rate and multiply it by the cadastral value. As a result, the collection amount will be received. If the tax period is less than a year, the so-called ownership coefficient is additionally included in the formula.

An identical approach to settlement transactions is also applied in situations involving the loss of rights to a plot. Sometimes circumstances develop such that the land is located simultaneously on the territory of two municipalities. In this situation, the payer first counts the shares, and then makes a settlement for each of them.

For individuals

A formula is used that represents the product between the tax base and the rate (Article 396 of the Tax Code of the Russian Federation). The cadastral value serves as the tax base. And the rate, in turn, is 0.3%. The calculation of the liability is carried out by the Federal Tax Service.

The payer is notified annually by sending a specialized notice. The correctness of settlement transactions can be viewed on the official website of the Federal Tax Service.

Individual entrepreneurs using land for commercial purposes are subject to the rules established for private individuals.

Deadlines for payment of land tax and advance payments

Deadlines for payment of land tax for organizations and citizens also involve several features. They depend on the payer status.

Legal entities

Traditionally, the fee is payable quarterly or in one installment at the beginning of the reporting year. The tax amount must be determined and declared to the Federal Tax Service before February 1 of the next year (for example, for 2018 - before February 1, 2019). Before the same date, the organization must pay off the budget in full.

At the same time, the time frame on the part of the tax service is regulated by regulations of the constituent entities of the Russian Federation, but cannot be stricter than those established in Art. 397 Tax Code of the Russian Federation.

If the company expresses a desire, it can make a one-time payment, paying off all debts for the whole year, or make advance payments quarterly. However This must be completed before submitting the annual return.. Therefore, regional tax services strive to set a time limit that coincides as closely as possible with the time of filling out reports to the Federal Tax Service (until February 1).

Individuals

Ordinary citizens pay the fee in accordance with special rules, and the deadline falls on the end of the year following the reporting period. In most constituent entities of the Russian Federation, payment must be made before December 1 of the next annual period.

Citizens can find out the exact details from the local administration; there is no need to contact the Federal Tax Service. This approach helps reduce time costs and allows you to clarify all the details as simply as possible.

How and where to pay land tax?

To solve this problem, legal entities contact the tax office at the actual location of the site. If an organization has several real estate properties located in different territorial units, it pays for each plot separately to different municipal budgets.

As for individuals, they are obliged to pay at the place of their registration - official state registration.

Responsibility for violation of deadlines for payment of land tax

If the owner of the land territory has neglected the requirement for mandatory payment of land tax, local authorities may apply the following penalties:

• if there is a delay of up to 30 days, a penalty equal to one three hundredth of the refinancing rate is charged (practice shows that such violations occur most often);
• if there is a delay of more than 30 days, the penalty will be 1/150 of the rate.

When making calculations, organizations may mistakenly or intentionally reduce the tax base. In this situation, the penalty is 20% of the portion of the debt that was not paid (in the first case) and 40% in the second situation if there was intent.

The guilty citizen or enterprise is brought to tax liability outside of court. However, they have the right to appeal to the fiscal authority in order to challenge the decision made by the responsible person. But you need to prove your case with documents by submitting a lot of supporting documents to the authority.

What if the tax office did not send notifications?

By law, citizens are not required to determine the amount of land tax. For them, the procedure for paying fiscal obligations is extremely simple:

1. Notify the Federal Tax Service about the acquisition or sale of a plot (today the tax office receives such data from the Unified State Register of Real Estate automatically, citizens can only clarify the information).
2. Wait for a notification from the local Federal Tax Service and pay it using the specified bank details.
3. If there is no official notification before November 1, the payer must contact the tax office to clarify the situation. This will avoid the accumulation of fiscal debts and the imposition of unjustified fines.

Thus, the deadlines for filing tax returns and actual payment of land taxes are not the same for individuals and legal entities. This nuance must be taken into account in the process of fulfilling this obligation. Otherwise, businesses and individuals are forced to pay fines in a fixed amount or percentage. A competent approach to calculations guarantees the absence of problems with the law and compliance with all its norms.

The innovations are described in more detail in the following story.