At the same time, legal entities have their own peculiarities of paying such tax.
In addition, since 2017, the taxation system for land ownership has undergone changes. This will be discussed within the article.
Changes in the 17th year in the tax on land plots concern the method of its calculation.
Previously, the tax amount was calculated according to book value of the plot. From this year, the basis of accrual becomes (its price, taking into account the land cadastre and parameters). The principle of determining value is important here.
Most regions use newspaper advertisements for the sale of land for this purpose. The downside is that ad sellers often inflate the price of the land they are selling when the advert for sale is posted on the notice board.
At the same time, the state made some concessions:
If the owner of a plot does not agree with the assessment of its cadastral value, the law gives him the right to go to court to resolve the dispute. You can independently calculate the cost of land by going to the Rosreestr website: enter it there, and then the resource gives its exact price. For the same purpose, you can go to the website nalog.ru and see information about rates and benefits for ZN.
Bet amount determined by the municipality and city authorities if it is located within the municipality. The tax code specifies the maximum ranges used to determine the amount of the payment. In theory, all tax revenues will go to the budget of the subject for the development of its infrastructure.
Plots (if there are residential buildings, communal services or subsidiary plots on them) are paid in accordance with with a rate of 0.3% of the cadastral value. For lands used for other purposes, a rate of 1.5% of the cadastral value.
In addition, local authorities can differentiate the rate taking into account the category of the site, its location, etc. The final tax amount depends on how the land will be used.
To calculate ZN it is used following formula:
Land tax = cadastral value of the plot (per 1 sq.m.) × land plot area × tax rate (%)
The formula may change if the legal entity has benefits or other concessions. The decision on this is made by local authorities.
Payments to the state treasury for ownership and use of land regulated according to:
- Tax Code.
- Legislative acts adopted by the constituent entities of the Russian Federation.
Although the fee has a local (regional) status, the Tax Code also establishes all-Russian rules for calculation and payment.
Who should pay for what?
Basic objects of land taxation (ZN) owned or used by legal entities are as follows:
- Land plots (PL) on which the organization is engaged in agricultural activities.
- Forest and water areas owned by companies.
- Tourist and medical and health zones, if there are boarding houses, recreation centers, treatment centers, etc. in this territory.
- Land plots that ensure the operation of industrial enterprises, as well as lands allocated for the construction of structures and structures to support the work.
Organization will be obliged pay ZN if:
Companies that rent land exempt from payment ZN. The same applies to plots that were received for free use for a certain period.
Tax is not paid only for those areas that are state property and were removed in accordance with the law. To do this, they must have natural or historical value for the entire country. Land plots on which apartment buildings are built are also not subject to taxation.
Companies that are the largest land taxpayers (have this status) submit declarations only to the Federal Tax Service MI.
ZN also paid upon sale of land its owner (company). Depending on the tax scheme, conditions can vary greatly:
- If legal a person has chosen a general tax payment system, then, when selling a plot, the company must pay a profit tax of 24%.
- Under the simplified system, the company pays 6% of income (according to Article 346 of the Tax Code).
- STS at a rate of 15% of income received minus expenses. Costs may include the services of lawyers and notaries, payment for construction, technical and cadastral documentation, as well as state duties.
Deadlines for making contributions to the budget
The municipality has various options for conducting land taxation.
So, local authorities have the right to independently determine the deadline for paying the tax, which will vary depending on which person it is collected from - legal or individual. However, the deadline must be no later than the first of February next year.
In total, several payments are made per year:
- Advances - three times at the end of the last month of the quarter (most often).
- Final payment is due by 02/01/2019.
According to the Federal Law, the deadline for paying land tax is February 1 (Articles 397 and 398 of the Tax Code). However, legal persons cannot pay the amount charged until the reporting date arrives (according to Article 397 of the Tax Code of the Russian Federation). Those legal entities that have made advance payments every quarter throughout the year receive their own payment schedule. They must be made no later than the last month. The last quarter is paid until February 1 of the new calendar year.
If specific resolutions with individual conditions for payment of ZN have not been adopted in relation to the company by local authorities, the legal entity. persons make payments in accordance with generally established standards.
Rules for calculating the amount
Legal persons must carry out calculations independently, taking into account all the features of the site:
- Has the memory been transferred to another category?
- Has the status of the company changed, etc.
The Tax Code provides for certain limits for the payment collected. Accordingly, each region may have its own tax rate, which should not exceed the permitted value.
All persons have the opportunity to pay taxes on preferential terms. This is enshrined in Article 395 of the Tax Code of the Russian Federation, which provides a list of legal entities that can receive benefits for the payment of land tax. These include:
The municipality has the right to independently determine which institutions have the right (locally) to become recipients of tax benefits. The decision to be included in the list of beneficiaries is published by the authorities in newspapers and on the stands of the city administration.
Payment order
ZN must be paid at the institutions at the location of the site.
To do this, you must fill out land tax declaration form(electronic or paper form). The printed version is provided to the inspection on site, and the electronic version can be sent by mail.
In the declaration you must specify:
When determining the ZN, the results of activities and the profit received are not taken into account - the cadastral value and area of the plot are much more important. To find out the exact amount, you can make an official request to the local tax office, after which you will be sent a certificate.
Earlier than a month before the due date for payment, the Federal Tax Service sends to enterprises registered letters, which indicates:
- Location of the land plot.
- Its area.
- Cadastral value established in the current year.
- % tax rate.
- Total payment amount.
It is better that this data be verified by the organization’s accounting department before payment. Perhaps there were mistakes made in them.
Fine for non-payment
If you are late in paying your tax, you will be expected fine in the amount (according to Article 110 of the Tax Code):
- 20% of the total amount charged for the year if the delay was unintentional (if the person was not aware that he was committing unlawful acts).
- 40% if the payment was ignored intentionally (if the actions were carried out purposefully).
In addition to this, there will be penalty accrued– 1:300 of the refinancing rate established on the day of delay.
Changes in the rules for paying land tax are described in the following video:
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:
- The real estate is recognized by the Land Code of the Russian Federation.
- The owner has title documents.
- 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 influence 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 clause 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 sets 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; 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 earth.
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:
- Personally visit the local administration (“land” department).
- 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 a permanent/indefinite basis does not apply to the coefficient of the land tax rate.
Land tax is local (Article 15 of the Tax Code). The deadline for its payment and advance tax payments is established by regulatory acts of representative authorities, as well as the laws of Moscow, Sevastopol, St. Petersburg - cities of federal significance, in accordance with the provisions of Article 387 of the Code, and is transferred to the local budget.
In order for a legal entity, individual or individual entrepreneur to find out within what period it is necessary to repay land tax debts, to do this, you need to familiarize yourself with the acts of the legislative body in whose territory the land plot is localized under the right of ownership, permanent use, the right of inheritable possession for life (Article 338 Tax Code).
The tax period for payment of tax on a land plot is a calendar year, in accordance with Chapter 31, the provisions of Article 393 of the Tax Code.
For legal entities - taxpayer organizations, the reporting periods are three quarters of the calendar year. The representative body of the municipality has the right not to determine quarterly reporting periods.During the tax period, taxpayers who are legal entities pay advance tax payments, unless otherwise provided by regulations. At the end of the tax period, they transfer to the local budget the amount of tax calculated in accordance with the law (clause 5 of Article 396 of the Tax Code).
How is the deadline for paying land tax set?
Legal entities
For legal entities, the deadline for annual results is not set earlier than 01.02 of the year following the expired reporting period (clause 3 of Article 398 of the Code). The advance payment is collected no later than the last date of the month following the reporting quarter (clause 2 of Article 393 of the Code). Based on this, payments are transferred to the local budget before 01.05, 01.08. and 01.11.
Paragraph 1 of Article 397 of the Code states that the deadline also cannot be set by the representative authority of each specific city and federal city earlier than the deadline for submitting a declaration for a given tax.
Local authorities have the right to oblige legal entities to make partial payments quarterly. The same authorities also determine the timing of payment of advances (clause 2 of Article 397 of the Tax Code).
For individuals
Individual taxpayers are required to pay land tax on the basis of a notification sent by the tax office at the place of registration.The new tax payment procedure for individuals came into force on January 1, 2016. He canceled advance tax payments, as a result of which a single deadline for payment was designated - no later than 01.12 of the year following the expired reporting period (calendar year).
Sending a notification by the inspectorate is permissible no more than three years before the calendar year of its sending, as well as no later than 30 working days before the due date for payment. Taxpayers also fulfill the obligation to pay land tax for no more than three tax periods.
Previously, individuals paid advances in three equal installments on the 15th of the current year in September and November, and the last installment next year in February.
This procedure made it difficult; the budget incurred additional costs for sending tax notices: for paying advances and taxes separately.
Land tax for individual entrepreneurs
For the purpose of paying tax on a land plot, an individual entrepreneur is equal to an ordinary individual who is obliged to pay in accordance with the tax notice received and no later than 01.12 of the year following the expired reporting period.
Deadlines for 2017
The payment deadline for 2016 expired on 02/01/2017.
In 2017, the deadline for paying the advance payment expires for:
- I quarter – 05/02/2017
- II quarter – 07/31/2017
- III quarter – 10/31/2017
The final annual tax for 2017 must be paid by legal entities before 02/01/2018, and by individuals – by 12/1/2018.
Land tax declaration
Tax reporting for this tax is completed exclusively by legal entities charged with the obligation to pay 
land tax in accordance with Chapter 31 of the Tax Code of the Russian Federation, and is submitted to the tax office at the location of the taxable plot of land no later than 01.02. the year following the expired tax period.
If a legal entity has several land plots at its disposal and they are all located in the territories of different municipalities, but at the same time the territory is under the control of one tax inspectorate, it is allowed to submit one declaration with general data, in which only section 2 is filled out separately for each plot.
If land plots are located in different municipalities with separate tax inspectorates, the tax must be paid separately to each local budget in proportion to the share that falls on it. In this case, the declaration does not have to be submitted to all inspections; it is enough to submit one and notify the rest of the Federal Tax Service.
In accordance with the Tax Code under Article 113, for an individual the period is three years from the date of non-payment of the debt.
For example, if the owner of the plot did not pay the tax before 05/01/2016, then after 05/01/2019 it will no longer be possible to hold him accountable under Article 122 of the Tax Code.
Also, tax inspectors may freeze the statute of limitations for the sole reason that an individual obligated to pay tax prevents the inspectorate from conducting an audit. In this case, the tax authorities draw up an official act.
After the reason is eliminated, this is formalized by a second act - a document restoring the statute of limitations.
Over the past few years, a significant portion of Russians have chosen to move from comfortable apartments to private households. The main advantage in favor of this decision was the opportunity to save on food at the expense of household farming and on paying bills from management companies for unscrupulous and sometimes not performed work at all.
Since the middle of last year, the media began to publish frightening forecasts, according to which the land tax will be increased several times. Consequently, the Russian’s wallet will become even more empty.
Is everything really that bad and what awaits domestic landowners?
New land tax 2019: about changes and calculation procedures
The land tax was established by the Russian Tax Code (TC RF), and is regulated by local authorities of cities and regions.
Local municipalities are authorized to set tax rates within the limits dictated by Sec. No. 31 of the Tax Code of the Russian Federation, regulate the procedure and deadline for payment (for institutions), as well as introduce benefits and exempt certain categories of citizens from paying taxes.
Previously, the amount of land tax was calculated based on the book value of the site, which was quite low. The amount resulting from this calculation was not burdensome for payers. In the sixteenth year of the second millennium, everything changed dramatically.
Now land tax (hereinafter referred to as ZN) will be calculated taking into account the cadastral value, which is equal to the market value, which foreshadows an increase in the amount several times. The whole point is that the cadastral price was set by independent appraisers, so to speak “by eye”, often based on unreliable data, and in some cases it significantly exceeded the current market value.
Objects subject to land taxation in 2019
The objects of taxation by this tax are land plots located on the territory of the Russian Federation, where this type of tax is implemented by regulations approved by regional authorities. Moreover, these lands must be the property of citizens or organizations.
The main objects of taxation include the following lands for agricultural, recreational and industrial purposes:
- areas for agricultural activities of organizations;
- plots that belonged to dacha communities and individual citizens, acquired for the purpose of farming;
- facilities supporting the activities of industrial enterprises. This also includes areas for the construction of structures that support the work of organizations;
- shares of the fund of forest and water areas owned by institutions and citizens in particular;
- lands of tourist and recreational areas, also if boarding houses and recreation centers and other buildings are located on them.
Not subject to this tax are plots that are state property, removed from circulation in accordance with Russian legislation, that are of historical and natural value for the country, and plots allocated for the construction of apartment buildings.
Interest rate on land tax for legal entities and individuals
Land tax rates are regulated by local municipalities or city authorities. However, Art. No. 394 of the Tax Code of the Russian Federation provides for a range of permissible fluctuations of this value.
If at the time of calculation the tax rate (TS) is determined by local authorities, then the calculations use the value prescribed by the Tax Code of the Russian Federation as of today:
- for areas of the agricultural sector, lands on which housing buildings and utility complexes are located, as well as areas allocated for subsidiary farming, Article No. 394 of the Tax Code established a tax in the amount of 0.3% of the price of the object according to the cadastre.
- For lands used for other needs - 1.5% of the price from the cadastre.
Local municipalities are authorized to differentiate and regulate tax rates based on the category of land, location of the facility, purpose and permission to use. Thus, each region can have its own NS for a specific object.
You can find it out on the website (FTS) of the Federal Tax Service in the subsection “Reference Information” or by following the link: http://www.nalog.ru/rn50/service/tax/, also from regulations and legal acts in local municipalities, often this data is posted on stands and notice boards in the regional Federal Tax Service.
Land tax calculation system in 2019
For individuals, calculations will be made by employees of the Tax Service. This category of citizens will simply need to promptly pay bills received in the form of letters from the above-mentioned authority.
If you disagree with the amount indicated in the invoices for payment, you can calculate it yourself using a simple formula:
This is a standard formula for calculating salary, which does not take into account benefits and reduction factors. For the preferential category of the population, the amount will be reduced taking into account the preferential coefficient.
For citizens who took ownership in the middle of the calendar year, which was the reporting period for land tax, the amount will be divided by twelve and multiplied by the number of months of official ownership of the plot. For shared ownership, the amount will be distributed to taxpayers according to their shares.
That is, the owner of 1/3 of the plot will have to pay 1/3 of the total tax.
To calculate, you will need to clarify the cadastral value of your property. This can be done by submitting a request to the Cadastral Chamber or Rosreestr, or on their official website, you can also use the information portal by following the link: http://kadastr.ktotam.pro/.
Since 2015, individual entrepreneurs who were individuals have been relieved of the obligation to submit a land tax return. Now they will make payments according to invoices from the Tax Inspectorate.
Legal entities will make calculations independently, taking into account all the features: whether there was a transfer of land to another category, a change in the status of an individual to a legal entity, the beginning or end of activities in the middle of the reporting year.
How to find out the amount of land tax from the tax service is shown in the video.
Existing land tax benefits in 2019
Like any other form of taxation, ZN has its own preferential categories among individuals and organizations.
Preferential rates established by Federal legislation apply to the following groups of persons:
- disabled people and veterans of World War II and other military operations.
- disabled people of groups I and II, as well as disabled children.
- heroes of the Russian Federation and the Soviet Union.
- citizens who participated in testing nuclear weapons and eliminating the accident at the Chernobyl nuclear power plant.
- disabled people with radiation sickness acquired as a result of space and nuclear tests.
All of the above persons have the right to expect a reduction in the tax base (the price of the plot according to the cadastre) by 10,000 rubles. To do this, you need to confirm your rights by presenting the necessary documents to the tax authorities.
The list of organizations exempt from land tax by the federal authorities is specified in Article No. 395 of the Tax Code of the Russian Federation. The remaining benefits are approved and distributed by local municipal authorities.
The decisions of the authorities are communicated to the population through publications in newspapers and on administration stands.
Timing and procedure for tax payment in 2019
Payments must be made in the region where the facility is located. Land tax payers are individuals. persons and associations who have become owners or permanent owners of plots of land. Payment deadlines are set by municipalities and, as a rule, are different for individuals. persons and legal entities.
Individuals and individual entrepreneurs classified as such receive a tax notice indicating the amount of the amount and the deadline for payment. The latest amendments to the Federal Law (Federal Law No. 320) dated November 23, 2015 approved the payment deadline until the first December of the year following the “paid year.”
Legal entities that made quarterly advance payments, which are also set by local authorities (hence the differences by region), usually adhere to the schedule: until the end of April, July and October, that is, at the end of the reporting quarter. Payment for the last quarter of the previous year is made to the local budget before the first of February of the current year.
The Tax Code provides for penalties in the form of penalties or fines for late, incomplete payment or non-payment of the ZN. Due to an unintentional violation, the fine will be about 20% of the annual tax amount, and as a result of an intentional violation up to 40%.
Penalties will be charged for each day of delay and amount to 1:300 of the refinancing rate.
BCC for land tax 2019
An important attribute when making and processing payment for a payable tax are the budget classification codes, which are shown in the table.
|
Name of land tax payment |
Budget classification code |
||||
|---|---|---|---|---|---|
| For federally significant cities | For Russian cities | For urban areas | For urban lands within district boundaries | For inter-settlement territories | |
|
Tax payment |
1821060603103 1000 110 |
182106 06032 04 1000 110 |
1821 06 06033 13 1000 110 |
1821 06 0603212 1000 110 |
1821 06 0603305 1000 110 |
|
182106 0603103 2100 110 |
1821 06 06032 04 2100 110 |
1821 06 06033 13 2100 110 |
1821 06 06032 12 2100 10 |
1821 06 6033 05 2100 110 |
|
|
182106 06031 03 3000 110 |
1821 06 06032 04 3000 110 | 1821 06 06033 13 3000 110 | 1821 06 06032 12 3000 110 | 1821 06 06033 05 3000 110 | |
By entering these few numbers incorrectly, the sender risks transferring funds to the wrong destination.
Land tax and reporting on it in 2019
Submission of reporting for land tax payers consists of filing a tax return at the location of the site. Since since 2015, individual entrepreneurs have been exempted from this reporting procedure, only legal entities fill out and submit declarations to the tax authorities.
The declaration form for ZN (form for KND 1153005) and the provisions for filling it out are dictated by Order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11/696@. This document is filled out electronically or on paper, according to established formats, and submitted to the Tax Authorities once a year, before February 1 (for the past period).
Each reporting period in this type of taxation is equivalent to one calendar year.
In the paper version, the reporting document is submitted to the inspection by the payer personally, his representatives, or sent by registered mail (not forgetting about the list of attachments). Electronic documents – via email.
In conclusion, it is worth reminding landowners that the size of this payment practically does not depend on the results of operations and profit, it is influenced by the cadastral value and area of the property.
The boundaries of the plots are determined by land surveying, and each owner must know exactly and observe “their boundaries” in order to avoid unnecessary disputes with neighbors and not pay unnecessary taxes.
Find out from the video whether owners of apartments in an apartment building need to pay land tax.
In contact with
General provisions on land tax are contained in Chapter 31 “Land Tax” of Part Two of the Tax Code of the Russian Federation, but several times a year the Federal Tax Service clarifies or clarifies certain points regarding its payment. Specialists of the GNK Group talk about the latest features of declaration, determination of the tax base and payment of land tax for legal entities.
General provisions
According to the rules established by Art. 389 of the Tax Code of the Russian Federation, land tax and advance payments on it are paid by taxpayer organizations to the budget at the location of the land plots recognized as an object of taxation. Since the tax is local (
Article 15 of the Tax Code of the Russian Federation ), then its rates and payment specifics are established by municipal authorities, but cannot exceed 1.5% percent in relation to most objects and 0.3% if the territory is occupied by housing and communal services and housing stock. You can find out more about the rules for paying land tax on the Federal Tax Service website.New declaration form
Order of the Federal Tax Service of Russia dated May 10, 2017 N ММВ-7-21/347@ approved a new form of land tax declaration (will take effect from the moment of submission of the declaration for 2017), as well as the format for submitting a tax return for land tax in electronic form and the procedure filling out the declaration. At the same time, organizations can provide tax calculations for advance payments for 2017 using both the old and new forms.
In general, the declaration form has not undergone significant changes. However, now it does not require mandatory certification with the organization’s seal and indication of codes for the type of economic activity. Also, the updated document does not provide fields related to individual entrepreneurs; The directory of tax benefits for certain types of companies has been updated, for example, for organizations participating in a free economic zone. It is possible to fill out a declaration to determine the tax base for land plots located in the territories of the Republic of Crimea or the federal city of Sevastopol.
Rosreestr data will become more detailed
Another innovation - according to the order of the Federal Tax Service on the exchange of information about real estate objects and rights to them dated 04/10/2017
N ММВ-7-21/302@, Rosreestr is obliged to send quite detailed information about real estate to the Federal Tax Service from July 1, 2017. For example, information about the cadastral value indicating the date of its entry into the Unified State Register and the date of commencement of application, incl. in the event of a change in the cadastral value due to the correction of errors or by decision of the commission for the consideration of disputes on the results of determining the cadastral value or by a court decision, the date of removal of the property from cadastral registration.Also, the Federal Tax Service will receive information about the price of the transaction with the property, incl. conditions for determining the price in kind and the amount of rent.
How do “transformed” companies pay land tax?
How to calculate and pay land tax if the organization has been reorganized?
In a letter dated April 28, 2017.
№ BS-4-21/8209@ The Federal Tax Service clarified what is in effect here rule of succession. After the reorganization of the legal entity, in accordance with clause 2 of Art. 218 of the Civil Code of the Russian Federation, the ownership of the property belonging to him passes to legal entities - legal successors. If the land plot was owned by the original legal entity on the right of permanent (perpetual) use, it passes to the new one by way of succession - Art. 58 of the Tax Code of the Russian Federation and clause 3 of Art. 268 Civil Code of the Russian Federation. Further, in accordance with paragraph 9 of Art. 50 of the Tax Code of the Russian Federation, a newly emerged entity is recognized as the legal successor of a reorganized legal entity in terms of fulfillment of obligations to pay taxes. Consequently, the responsibility to pay taxes also passes to him. At the same time, tax authorities especially pay attention to the fact that the successor immediately becomes a tax payer , regardless of the date of registration in Rosreestr of the transfer of rights to the land plot.In turn, when submitting a tax return for the last tax period and updated declarations for the reorganized organization (in the form of merger with another legal entity, merger of several legal entities, division of a legal entity, transformation of one legal entity into another), at the top of the title page of the declaration The TIN and KPP of the successor organization are indicated. The name of the reorganized organization should be indicated in the " " requisite.
Example. As a result of the reorganization, the JSC was transformed into an LLC. The JSC was excluded from the Unified State Register of Legal Entities on March 25, and an LLC was registered on March 26.
Let’s assume that the JSC owned the land plot by right of ownership for the entire calendar year until the moment of reorganization. The cadastral value of the land is 24,000,000 rubles. The tax rate is 1.5%; payment of advance payments is not provided for by local legislation. The company did not take advantage of tax benefits.
The last tax period for JSC is the period from January 1 to March 25 (inclusive). The number of full months during which the land plot was used is 3, since the ownership of the plot by the LLC ended after the 15th.
The value of the coefficient Kv, which is indicated on line 140 in the annual declaration, is equal to 0.25 (3 months / 12 months).
The amount of calculated tax is 90,000 rubles. (RUB 24,000,000* 1,5% * 0,25).The declaration must be submitted by the legal successor - LLC - for the reorganized company - JSC. At the same time, at the top of the title page of the declaration the TIN, KPP of the legal successor - LLC are indicated.
According to the “taxpayer” requisite, the successor must indicate the name of the reorganized organization – OJSC, and in the “TIN/KPP of the reorganized organization” requisite – respectively, the TIN and KPP, which were assigned to the JSC before the reorganization by the tax authority at its location. The reorganization form code is indicated as 1 – transformation, tax period code – 50.
Types of accounting entries when paying land tax
The types of postings did not change in 2017. A sub-account is created for them
"Calculations for land tax." All land accruals logs are made against the credit of this account.Land plots are accounted for as fixed assets. Consequently, land tax is an expense that an organization incurs in connection with the process of operating and using the OS.
It can be reflected as:1. costs for main activities (clause 5, PBU 10/99) - provided that no capital construction is being carried out on the site):
Dt ( , , , , ) - Kt subaccount “Land tax”;
2. other costs - if the organization leases the site (as expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization’s assets in accordance with clause 11 of PBU 10/99). At the same time, leasing land should not be the main activity of the organization:
Posting when repaying land tax obligations to the budget at the expense of the company's existing overpayment for another tax (taxes):
Dt subaccount “Land tax” - Kt (tax subaccount at the expense of which the re-offset is made).
Land tax under different taxation systems
When using OSN land tax is included in expenses that reduce the tax base when calculating income tax (clause 1.1 of article 264 of the Tax Code of the Russian Federation).
simplified tax system: the amount of land tax is included in expenses when calculating the single tax (clause 1.22 of article 346.16 of the Tax Code of the Russian Federation).
When combined OSN and UTII(if the land plot is used in both types of activities of the organization), the amount of land tax is distributed (clause 9 of Art.
274 of the Tax Code of the Russian Federation).
