Advance payments for land tax. What are the deadlines for paying advance payments for land tax? Should advances should pay advances
If literally read p.2 st.397, then it turns out that "if organs municipal Education No otherwise provided "(in our case, it is not provided for), then" taxpayers-organization pay advance payments on the tax. "I read this rate on the contrary, as the obligation of organizations on paying advance payments, if local solutions have no special order. IFNS According to the Novosibirsk region, where the land plot is registered, insists on the completion of the section 1 of the updated declaration for 2014, 2015, 2016. And paying advance payments. What can we officially refer to this not to do this?
In accordance with paragraph 6 of Article 396 of the Tax Code of the Russian Federation, taxpayers calculate advance payments for the tax on the expiration of the first, second and third quarter as? Tax rate of the percentage of cadastral value land plot As of January 1 in the event that the reporting period is defined for them as a quarter.
In accordance with paragraph 3 of Article 393 of the Tax Code of the Russian Federation local authorities have the right not to establish the reporting period.. For all other - the reporting periods recognize the first quarter, the second quarter and the third quarter of the calendar year.
According to paragraph 1 of Art. 397 Tax Code Tax and Advance Payments land tax Take the payment in the manner and deadlines that are established by local authorities. In accordance with paragraph 2 of Art. The 397 Tax Code of the Russian Federation taxpayers pay advance payments if a local regulatory act is not provided otherwise.
Thus, if the local authorities have established reporting periods, the procedure and timing of the transfer of advance payments, you must transfer them and fill out the relevant lines in the declaration.
Check if the terms of payment of advances in your area are established, and if so, what exactly, by passing the link: https://www.nalog.ru/rn54/service/tax/
Justification
From the Tax Code of the Russian Federation
Article 393. Tax period. Reporting period
1. The tax period recognizes the calendar year.
2. The reporting periods for taxpayers organizations recognize the first quarter, the second quarter and the third quarter of the calendar year.
3. When the tax is established, the representative body of the municipality (legislative (representative) state authorities of the cities of the federal significance of Moscow, St. Petersburg and Sevastopol) are entitled not to establish the reporting period.
Article 396. The procedure for calculating tax and advance payments for tax
1. The amount of the tax is calculated after the expiration of the tax period as the incorrect interest rate of the tax base, unless otherwise provided by paragraphs 15 and this article.
2. Taxpayers-Organizations calculate the amount of tax (the amount of advance payments on the tax) on their own. 192Cax to the entrepreneur to check the settlement of land tax
6. Taxpayers in respect of which the reporting period is defined as a quarter, calculate the amounts of advance payments for the tax on the first, second and third quarter of the current tax period as one fourth relevant tax rate of the percentage of the cadastral value of the land plot as of January 1, which is tax period.
Article 397. The procedure and timing of tax payments and advance payments for tax
1. Tax and advance payment payments are subject to payment by taxpayers-organizations in the manner and deadlines that are established by regulatory legal acts of representative bodies of municipalities (laws of the cities of the federal significance of Moscow, St. Petersburg and Sevastopol).
At the same time, the payment period for taxpayers-organizations cannot be established earlier than the period provided for in paragraph 3 of Article 398 of this Code.
Tax is payable by taxpayers - individuals on time no later than December 1 of the year following the expired tax period.
2. During the tax period, the taxpayers-organization pay advance payments for the tax if the regulatory legal Act The representative body of the municipality (laws of the cities of the federal significance of Moscow, St. Petersburg and Sevastopol) is not provided otherwise. Upon expiration of the tax period, the taxpayers-organization pay the amount of tax calculated in the manner prescribed by paragraph 5 of Article 396 of this Code.
Dates of payment of advance payments for land tax installed legislatively and mandatory taxpayers. In material will we are talking On the essence of this tax, about its bets and on the designated temporary framework of making such payments to the budget for different subjects.
For the use of land in the Russian Federation there is a fee. This provision is contained in the Land Code of the Russian Federation (established by law of 25.10.2001 No. 136-ФЗ). The same document determines which the principles are made to distinguish between land in various parameters (purpose, form of ownership, etc.).
If the land plot is transferred to the user, the person must pay land tax. Began a tax from 2005, after the introduction by law of 29.11.2004 No. 141-ФЗ relevant chapter into the Tax Code. According to the legislation standards, this tax refers to local payments to the budget. That is, the Tax Code of the Russian Federation indicates the rates of bets (minimum and maximum), within which local authorities may vary the amount, and also predetermines the tax of tax making, which can also be regulated on the ground.
Regions or municipalities should make appropriate legislative acts. Refrigeration also applies to their maintenance, and preferences are highly dependent on the peculiarities of the region.
The specificity of land tax is that it is obliged to contribute not only to the legal entities and individual entrepreneurs, but also the ordinary inhabitants of the Russian Federation if they satisfy the following conditions:
- these individuals own land plots on the right of ownership, the Earth has been transferred to the indefinite use or lifelong ownership;
- land plots are located on the territory of this tax;
- land plots acquired on a legitimate basis.
What land tax rates are valid in the territory of the Russian Federation?
For land tax, the NK RF has identified taxable period - This is a calendar year. For the tax base is accepted cadastral value Earth. It is subject to revision once every 5 years.
Companies must count the amount of tax themselves. FTS helps individuals and individual entrepreneurs in this business. Inspections on the ground, having the cadastral base in the hands, calculate the tax and send the taxpayer notification indicating the amount to pay to the budget. Such a procedure for notice tax obligationsah adopted since 2015.
Art. 34 of the Tax Code of the Russian Federation identified the upper limits of land tax rates. Local authorities can take them as a basis, can reduce, but it is not entitled to increase. There are two - 0.3% and 1.5% of such limits.
Rates in the amount of 0.3% apply to the following categories land plots:
- agricultural conventions;
- for the construction of housing;
- to create areas for cottages and gardens;
- for the needs of the defense complex of the Russian Federation.
Rates in the amount of 1.5% are used for all remaining land categories.
There are also persons who can not pay land. The list of such persons is given in Art. 395 NK RF. Their number, in particular, includes representatives of the peoples of the North of the Russian Federation.
At the size of the tax, except for the cadastral value of the site, has an impact of one substantial factor: Whether owned here is the property or joint. If the Earth is framed in equity property, the cadastral value for calculating the tax is determined in a direct proportion to the values \u200b\u200bof the share, if the collaboration is distributed between all the owners of equal.
Land tax - deadlines for the payment of advance payments in 2016 for Yurlitz
Advance payments in this kind The tax is made exclusively a legal entity that should be paid to the budget for the relevant funds every quarter. This is the norm contained in paragraph 2 of Art. 393 NK RF. Specific terms of payment of advances, as well as general order Such enumerations should be specified in a separate legislative Act local authorities.
The powers of the local authorities are such that according to paragraph 3 of the same article, they can even refuse preliminary payments.
Violation of the timing of the contribution of advances is not punishable; Only penalties are accrued for each day of delay in payment. Penalties are provided only for the fact that the tax is not paid or in time paid after the year.
Land tax at the end of the year is charged on the basis of the size of the cadastral value of the site. Payment is calculated, it can be represented in the form of the following formula:
SZN \u003d STN × KST / 100,
SZN - the amount of land tax;
STN - interest rate tax;
CST - sum cadastral assessment This site.
The period of payment of advances, as well as the deadline for taxing for the year, is established by local legislative bodies. At the same time, they need to observe one important condition: the final date of taxing can not be earlier than the appropriate tax return. In other words, earlier than February 1, the deadline cannot be installed.
Payment details establishes the tax inspection that oversees the territory that includes this section of the Earth.
Should advances in individuals?
Individuals carry out land tax to the budget only after receiving a notification from the tax inspectorate. As mentioned above, the tax authorities in the relevant program makes the calculation of the annual payment.
Advances to pay individuals, including individual entrepreneurs, do not. It is noteworthy that taxing regime that prefers to use the IP, the effect on the amount of the tax amount does not have.
The deadline for paying tax for ordinary citizens and entrepreneurs - until December 1 of the year, which follows the basic. So, in 2015 it will be necessary to pay until December 1 of the current year - 2016.
Currently introduced cadastral assessment everywhere, which in most cases leads to an increase in the cost of the site and, accordingly, to increase tax Load. Citizens in this regard initiate legal processes in order to resolve disputes.
If the cost has changed during the year, changes should be made to the tax base, submitting the tax authorities confirming documents. The amount of tax in this case should change.
IMPORTANT! Starting since 2015, the duty on notification tax author The change in the composition of real estate and land passed to taxpayers. When the object is detected, which was not previously stated, the tax inspectorate may consider this fact a violation and detach the amount of tax for all previous years.
How are the advance payments are accrued?
If the Region of the Russian Federation establishes the obligation to pay advances, then it must also establish the timing of their introduction to the budget. The advance payment is made simply: first determine the total amount of tax, and then divide it to 4 (for the number of quarters per year). As soon as the next quarterly segment ends, an advance payment is made.
At the end of the year, the final calculation is made and is made (or not) surcharge.
Features of recalculation of tax when changing the owner
If a change of owner occurs, the right to the land plot from the new owner arises only after making an entry into the Unified State Register of Rights real estate (USRP). From this date, the former owner ceases to be obliged to pay land tax for this area, and the new one becomes a taxpayer in relation to this object.
The cadastral assessment of the plots is the territorial body of Rosreestra. He must notify the owners of the vibrations of the value of their sites. However, the mechanism of such alert was not worked out, and the taxpayer most often learns about the changes only after the year when notification receives from the IFX. Therefore, we strongly recommend sometimes wondering on the Rosreestra website, how much more began to cost your company or you personally.
What are the deadlines for the payment of advance payments of land tax in 2017? This will be discussed in our review, as well as the main nuances of payment of these advances.
Until which date
By law, the land tax is assigned to local obligatory payments. In this regard, the deadlines for the payment of advance payments on land tax depend on the solution of local authorities in the relevant territory.
So, on the basis of paragraph 1 of Art. 397 of the Tax Code of the Russian Federation The specific period of payment of advance payments for land tax, as well as the total amount of the tax itself, for legal entities, determines the document of a regulatory nature, published:
- representative body of the municipality;
- representative authority of Moscow, St. Petersburg and Sevastopol.
Thus, in each region of Russia its order, to what date advance payment Land tax must go to the treasury.
Local law, the company can be released from the application during the year of advance payments for land tax.
To find out the exact deadlines for the advance payment on land tax in the local inspectorate of the Federal Tax Service of Russia. Either - without going from the workplace to take advantage of the special service on the official website of the tax service.
https://www.nalog.ru/RN77/Service/Tax/
For example, making a request around the city of Moscow about the date for the transfer of advance payments for land tax, we get such a picture:
From the right column it follows that the advance payment of land tax for the 1st quarter of 2017 should not be transferred not later than 02 May 2017. And further by analogy:
- advance payment of land tax for the 2nd quarter of 2017 - until July 31 inclusive;
- for the third quarter - no later than October 31;
- the tax for the entire 2017 year in Moscow should be paid to pay until February 1, 2018 (Art. 3 of the Law of Moscow "On Land Tax").
KBK
The right CBC of advance payment on land tax in 2017 depends on the type municipal territorywhere the land plot belonging to the organization is a tax payer. Actual values \u200b\u200bare shown below in the table.
| CBK on advance payments of land tax | |
|---|---|
| Type of territory | The value of the KBK |
| Moscow, St. Petersburg, Sevastopol | 182 1 06 06031 03 1000 110 |
| Urban district without inner division | 182 1 06 06032 04 1000 110 |
| Urban district with internal division | 182 1 06 06032 11 1000 110 |
| District inside the city | 182 1 06 06032 12 1000 110 |
| Interior territory | 182 1 06 06033 05 1000 110 |
| Rural settlement | 182 1 06 06033 10 1000 110 |
| Urban settlement | 182 1 06 06033 13 1000 110 |
How to calculate
The rules regarding the advance payments for land tax in 2017 were not changed.
Clause 6 of Article 396 of the Tax Code of the Russian Federation regulates the calculation of the advance payment for land tax for each of the first three quarters of the year. From this rate you can withdraw a general formula for each quarter:
|
- until the 15th, inclusive - take for a full month;
- after the 15th day - the month is not taken per calculation.
And also when the organization de jure ceased to own the site:
- until the 15th, inclusive - the month is not taken into account;
- after the 15th, they take for a full month.
Send to mail
The deadlines for the payment of advance payments for land tax for organizations establish the authorities of the area (municipality or cities of the federal value), where your land plot is located. Moreover, the obligation to pay advances may not be administered at all.
To find out if you need to make advance payments for land tax and in what time frames, refer to the corresponding NPU local level. In Moscow, for example, this is a law of November 24, 2004 No. 74 "On Land Tax". Advances provided for them - with a period of payment no later than the last number of the month following the reporting quarter. Thus, the deadlines for the payment of advance payments for land tax 2017 in the capital are as follows:
The owners of the plots - IP and the usual admission of advance taxes on land tax do not pay, only tax per year - on the basis of the notification received from the IFX.
KBK for land tax in 2016-2017 are looking here.
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Land tax how to calculate advance payment
When paying to the employer of employees, including a buffet system, the "breadwinner" there are responsibilities tax agent by ndfl.
The President of the Russian Federation considers it inappropriate to introduce sales tax and progressive scale NDFL.
And you knew that today is the International Day of Friends! This friend will always help and useful adviceand deed. For example, we publish our weekly review of accounting events every Friday so that our expensive readers have to worry about what they missed something important.
Amounts that are issued to an employee who goes to a day trip, in order to accrued NDFL And the fees are not considered daily.
Owners of the company's liquidated cannot claim that the amount is overcome by taxes or contributions paid to them.
If a general meeting The founders of the Company decided to terminate labor relations with the director and appointed a new one, the director cannot sign an order about his dismissal.
How to calculate land tax
Consider land tax according to the formula 1 Art. 396 NK RF:
The cadastral value of the earth take on January 1, for which you consider the tax paragraph 1 of Art. 391 NK RF. You can find it in the cadastral number of the site on the website of Rosreestra - https://rosreestr.ru/wps/portal/online_request. If you need a paper document on the value of the Earth - place the request on the Rosreestra website - https://rosreestr.ru/wps/portal/p/cc_present/egnn_2 Rosreestra information from 02.10.2017.
Land tax rate establishes local organ authorities. If he did not do this, the overall rate operates - 1.5%, and for some categories of land, for example, the agricultural recognition is 0.3% of paragraph 3 of Art. 394 NK RF. The rate for your site can be clarified on the FTS website - https://www.nalog.ru/RN77/Service/Tax/.
The category of land, its purpose and the allowed use are indicated in the statement of EGRN to the land plot, the certificate of ownership or contract of sale. Also, this information can be found on the Rosreestra website in the cadastral number of the site - https://rosreestr.ru/wps/portal/online_request.
If paying advance payments, reduce the calculated tax on them. So you will receive the amount for payment for the year.
The organization owns a plot for long-term storage of cars in cadastral value 64 105 865 rub. Tax bid - 0.1%.
Calculated tax amount per year - 64 106 rub. (64 105 865 rub. X 0.1%).
Advance payments for 1, 2 and 3 quarters - 16 027 rubles. (64 106 rubles / 4).
Tax pay for the year - 16 025 rubles. (64 106 rub. - (16 027 rub. X 3)).
When buying or selling a land plot during the year, consider the tax in proportion to the number of full months of ownership of the site. The month will be complete if you have registered the purchase until the 15th of the number inclusive, and the sale is after the 15th. For example, the purchase and sale of a plot with cadastral value of 1 million rubles. Registered on December 4th. Land tax at the rate of 1.5% from the buyer - 1,250 rubles. (1,000,000 rubles. X 1.5% x 1 month / 12 months), and from the seller - 13 750 rubles. (1,000,000 rubles. X 1.5% x 11 months / 12 months) paragraph 7 of Art. 396 NK RF.
For the 2nd quarter of 2016
From this article you will learn:
- Who needs to list advance payments for land tax
- What time frame is required to pay advance
- What formula is the amount of advance payment for the 2nd quarter of 2016
If the reporting periods for land tax (I, II and III and III of the Year) are installed on the territory of your municipality (I, II and III), then you must transfer advance payments during the year. Including this is necessary for the 2nd quarter of the year.
ATTENTION: If the reporting periods in your area are not installed, it is not necessary to list advance payments (paragraph 6 and 9 of Art. 396 of the Tax Code of the Russian Federation).
Calculate an advance with reporting periods only organizations. Entrepreneurs, as well as ordinary saline - owners of land - tax themselves do not count. For them do it tax inspections. This procedure has been valid since 2015 (paragraph 2 and 3 of Art. 396 of the Tax Code of the Russian Federation).
What formula is the amount of advance payment for land tax for the 2nd quarter of 2016
Advance payment for land tax expect the following formula:
Advance payment for land tax
The cadastral value of the land plot (in the presence of benefits in the form of a non-taxable amount - less than this amount)
Land tax rate
Cadastral value of the land Received as of January 1, 2016. Exception: cases where the land plot has been formed during the year. Then it is necessary to use the cadastral value established on the date of this land plot on the state cadastral record (para. 1 and 2 of paragraph 1 of Art. 391 of the Tax Code of the Russian Federation).
An important detail: if the cadastral value of the land plot is not determined, the obligation to pay land tax does not occur. The regulatory price of the land in this case is not used. A special order is valid only for the Crimea and Sevastopol. There in such cases is applied regulatory assessment Earth. And so in these regions, it is necessary to act until January 1 of the year following the fact that the results of the cadastral assessment are approved. For example, if the cadastral value of the land plot in the Crimea is established in 2016, paying land tax based on cadastral value since 2017. And for 2016, the land tax should count on the normative price of the Earth established on January 1, 2016 (paragraph 8 of Art. 391 of the Tax Code of the Russian Federation).
Land Tax Bet It is established by the local regulatory act with which the land tax is introduced on the territory of a particular municipality (paragraph 2 of Art. 387 of the Tax Code of the Russian Federation). Wherein tax rates For land tax, established by local legislation, may not exceed:
- 0.3% - in relation to land provided (acquired) for housing construction, personal subsidiary farming, gardening, gardening, animal husbandry, country farm and employed housing Foundation and housing and communal objects, agricultural land. This rate is also used for lands limited in turnover due to the use of defense, security and customs needs;
- 1.5% - with respect to other land plots.
Tax rates can be differentiated depending on the category of land and the type of permitted use of the land plot (Art. 394 of the Tax Code of the Russian Federation).
Regarding land plots acquired (provided) in ownership for housing construction, land tax (advance payments on tax) must be calculated, multiplied by the tax rate by two. This must be done during the first three years of construction up to the state registration of rights to the constructed property of real estate (paragraph 15 of Art. 396 of the Tax Code of the Russian Federation). At the same time, the land plots provided by organizations on the right of permanent (indefinite) use for housing construction, this rule does not apply. It is not necessary to apply the increasing coefficients when calculating the land tax in such a situation (the letter of the Ministry of Finance of Russia of 10.05.2007 No. 03-05-06-02 / 40).
What time do you need to list an advance payment for land for the land for the 2nd quarter of 2016
Advance payment for land tax lists in the time limits provided for by local law. At the same time, note: the timing of payment cannot be established more often than once a quarter (Article 393, paragraph 6 of Art. 396 of the Tax Code, the letter of the Ministry of Finance of Russia dated 04.23.2012 No. 03-05-04-02 / 36).
If the deadline for transferring an advance payment falls on a non-working day, the advance payment is allowed to list on the nearest working day (clause 7 of Article 6.1 of the Tax Code of the Russian Federation).
Where to pay an advance payment for land
Advance payments for land tax, as well as this tax itself, are paid to the location of the land plot (clause 3 of Article 397 of the Tax Code of the Russian Federation).
What to take into account firms, the first time counting an advance payment for land
If you are new to tax (advance payments for tax) for land, then obviously ownership of a plot or other real law (paragraph 1 of Art. 388 of the Tax Code of the Russian Federation) has arisen during the year. So, the advance payment in this case calculates taking into account the QV coefficient. It should be applied if the real law is, on the contrary, it stops during the year.
Determine the value of the KV according to the following formula:
The number of full months during which the land plot was owned (permanent (indefinite) use) in reporting period (quarter)
Number of calendar months in the reporting period
In determining the number of full months, during which the land plot was owned (permanent (indefinite) use), months are taken into account in which the real right to the site originated from the 1st to the 15th number inclusive (or stopped in the period from 16th by last number inclusive). Months in which the right to the site originated from the 16th to the last number of the month (ceased from the 1st to the 15th number inclusive), in determining the number of full months is not taken into account.
Total formula (Section 7, Article 396 of the Russian Federation) is used to calculate the advance payment on land tax.
Advance payment on land tax (including awards)
Advance payment for land tax
The usual formula for calculating the advance payment on land tax we have already resulted above.
In the near future, on our site there will be even more materials on how to close the 2nd quarter of 2016 - what accounts where to pass, what amounts where to list. Also even more detailed information can be found in the "Simplified" magazine. Download the score on subscription right now!
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Advance payments for land tax: payment terms in 2017
What are the deadlines for the payment of advance payments of land tax in 2017? This will be discussed in our review, as well as the main nuances of payment of these advances.
Until which date
By law, the land tax is assigned to local obligatory payments. In this regard, the deadlines for the payment of advance payments on land tax depend on the solution of local authorities in the relevant territory.
So, on the basis of paragraph 1 of Art. 397 of the Tax Code of the Russian Federation The specific period of payment of advance payments for land tax, as well as the total amount of the tax itself, for legal entities, determines the document of a regulatory nature, published:
- representative body of the municipality;
- representative authority of Moscow, St. Petersburg and Sevastopol.
Thus, in each region of Russia, its order, to what date, the advance payment of land tax must enter the treasury.
To find out the exact deadlines for the advance payment on land tax in the local inspectorate of the Federal Tax Service of Russia. Either - without going from the workplace to take advantage of the special service on the official website of the tax service.
For example, making a request around the city of Moscow about the date for the transfer of advance payments for land tax, we get such a picture:
From the right column it follows that the advance payment of land tax for the 1st quarter of 2017 should not be transferred not later than 02 May 2017. And further by analogy:
- advance payment of land tax for the 2nd quarter of 2017 - until July 31 inclusive;
- for the third quarter - no later than October 31;
- the tax for the entire 2017 year in Moscow should be paid to pay until February 1, 2018 (Art. 3 of the Law of Moscow "On Land Tax").
The correct CBC of the advance payment on land tax in 2017 depends on the type of municipal territory, where the land plot belonging to the organization is a tax payer. Actual values \u200b\u200bare shown below in the table.
Online magazine for accountant
How to calculate advance payment on land tax
From this material you will learn how to make it possible to calculate the advance payment on land tax, which you need to deduct quarterly in local budget companies - owners of relevant land plots.
General formula
The land tax has a local character, so a number of rules on it establish municipal authorities, as well as on its territory, Moscow, Peter and Sevastopol. However, how to calculate the advance payment on land tax, regulates the Tax Code of the Russian Federation. Namely, his paragraph 6 of Article 396. The rules regarding the settlement of advance payments for land tax in 2017 were not changed.
Thus, the tax settlement of advance payments on land tax makes following each of the first three quarters. current year. And then based on total amount The listed advances on land for land during the year, consider the general final payment.
From the specified standard of the Tax Code of the Russian Federation, you can withdraw a general formula. For each quarter, it will be the same:
Immediately clarify that in the calculation take the percentage of the value of the land according to Cadastre as of January 1 of the year. That is - the tax period.
Incomplete quarter
In this case, they look when ownership of land is registered:
- until the 15th, inclusive - take for a full month;
- after the 15th day - the month is not taken per calculation.
And also when the organization de jure ceased to own the site:
- until the 15th, inclusive - the month is not taken into account;
- after the 15th, they take for a full month.
Note that a similar approach should be applied in the case of calculating the amount of advance payment for land tax in the presence of benefits over the quarter. That is, an advance payment is calculated taking into account the coefficient.
EXAMPLE
Guru LLC owns two plots of land in Moscow (see the table below on the basis of Art. 2 of the Law of Moscow "On Land Tax" of November 24, 2004 No. 74).
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Many individual entrepreneurs and commercial organizations Used in their own commercial activities land. In legal entities, they are on the balance sheet and refer to the category of fixed assets. We will tell in the article, as is charged and the advances are paid by land tax, what features you need to know the payer.
Individual entrepreneurs do not conduct accounting in full understanding, so they do not need to put all assets for accounting. Such a category of entities of entrepreneurial activity can use in work, both personal landings and plots rented from other individuals.
How to identify entities to calculate land tax
Simple citizens and individuals - individual entrepreneurs can not worry about the correctness and completeness of the accrual and payment of land tax. This is due to the fact that all calculations for them will perform a controller. Upon completion of the reporting year, from the tax service to the home address of individuals will be sent by mail (custom letters), notifications are sent to the amount of tax to pay and the boundary date of payment operations is indicated.
If mistakes were made in the process of calculating tax liabilities, then in this case, all responsibility will be assigned to tax authorities.
As for commercial organizations, they are fulfilled independently and for their accuracy are responsible in accordance with the federal legislation of Russia. If in the process of a cameral, comprehensive, counter or unscheduled inspection, employees of the regulatory authorities will detect underpayment to the budget, and penalties and penalties will be applied to violators of land legislation.
What rates are applied when calculating land tax
Each entity of entrepreneurial activity, which is a payer of land tax, should apply to the regulatory authority at the place of registration and learn existing bets. They are established by the federal legislation of Russia and differ from each other depending on the purpose of the land:
Tax rate of 0.3% applies to land plots used for:
- the needs of the Russian Federation in the sphere of defense;
- the needs of agricultural enterprises;
- for gardening and country settlements;
- for the construction of housing facilities.
Control bodies are endowed by the federal legislation of Russia with broad powers. They have the right to change the coefficients used by entities of entrepreneurial activities when calculating land tax.
Do I need to pay advance payments on land tax to legal entities?
All land plots (exceptions are described in Article 389 of the Tax Code of the Russian Federation), which are used by legal entities and individuals for the implementation of commercial activities are subject to taxation. Individual entrepreneurs and commercial organizations need to remember the following:
- the base that is used when calculating the land tax is the cadastral value of the site (it is reviewed by the relevant authority once every 5 years);
- tax period - calendar year;
- legal I. individuals Independently spend the calculation of the tax, after which the accrued tax lists are transferred to the budget, and reporting is submitted to the local tax service.
Legal entities in accordance with Tax Code Russia (Article 393) must pay advance contributions.
Deposit control of payment procedure land pledge and advance payments assigned to municipal authorities authorities. It is they who should take the appropriate law at their level, in which entities of entrepreneurial activity can be released (Tax Code of the Russian Federation, Article 393, paragraph 3) from the obligation to pay an advance payment.
If a legal entities There will be no advance payment of land tax contributions, and penalties will not be applied. In this case, only penalty for each day of delay will be accrued.
Do I need to pay advance payments on land tax to individuals?
Individuals and individual entrepreneurs who are owners of land plots are obliged to pay taxes in the Tax Code established by the Tax Code. For such a category of taxpayers, there is no need to make advance payments to the budget. All calculations for them are carried out by employees of the controlling bodies, which, at the end of the reporting period, send them by mail the relevant notifications.
Individual entrepreneurs are required:
- Pay land tax, regardless of what tax mode is carrying out their commercial activities.
- Individuals and IPs must pay tax for 2016 until December 1, 2017.
- In the case when over the reporting period, the reassessment of the cadastral value of land, individuals and individual entrepreneurs should be applied to the federal Tax service At the place of registration with a request to recalculate tax liabilities.
- Since 2015, everything, without exception, individuals are obliged to notify the controlling authorities on the emergence of any real estate objects.
Rules for the accrual of advance payments for land tax
In those regions of the Russian Federation, the municipal authorities of which were at the local level the laws on advance payments on land tax, individually determines the timing of their transfer to the budget. Commercial organizations are required:
| Question | Answer |
| What period is the advance payments are calculated | The legal entity independently conducts all the calculations at the end of each reporting period (in this case Quarter) |
| How is the settlement of advance payment | Legal entities in the process of calculus use a special formula through which the amount of tax liabilities learn. After that, the result is multiplied by ¼. The amount obtained in the process of these calculations is to be transferred to the local budget |
| How to learn about the full amount of tax listed the organization | At the end of the reporting year, each organization that is a payer of land tax determines the amount of underponing tax liabilities and after that makes transfer to the budget |
When calculating the advance payments, a special formula is involved, where:
- ZN - the amount of tax (land);
CH - a land tax rate in%;
CST - the cadastral value of land put on.
To individuals and individual entrepreneurs need to be remembered by the following nuances:
- the deadline for payment of land tax establishes the bodies of the municipal authorities;
- the border deadline for payment of tax liabilities cannot be set before the deadline for reporting (in this case until February 1);
- payment of advance payments and land tax is carried out in the FTS, which is located at the location of the object;
- the indigenous peoples of the North are released from the obligation to pay land tax (Article 395 of the Tax Code of the Russian Federation);
- the federal legislation provides for land tax benefits;
- the tax is determined for each real estate object, while it is taken into account, it is in sole or joint ownership, or in dolly ownership etc. Read also Article: → ".
Land tax payment procedure
Individuals and individual entrepreneurs should not file a land tax declaration for 2016. They are obliged to pay tax no later than October 1, 2017. The basis for transferring tax liabilities will be notified from the controller. This document will indicate all the information regarding the technical sides of the site, the amount of the tax and the boundary period of its payment to the local budget.
Legal entities unlike individual entrepreneurs There are obliged to pay advance contributions for land tax.
After completing the 1st quarter, the company must make the first payment to the local budget. The amount of tax liabilities will be the ¼ of the magnitude of the land tax accrued for the reporting year. In the same way, commercial companies will have to arrive at the end of 2 and 3 quarters. After the reporting year is suitable by the end, the legal entity will be required to make an additional charge of the tax and give a report on it (no later than February 1).
The most frequent questions about the calculation of land tax
To do this, it is sufficient to multiply among themselves the value of the land plot (cadastral) tax rate and land area.
Question number 2. Where and when is the cadastral passport on Earth?
After the land survey was held, the site's owner must be issued in the cadastre the relevant document, which is necessary for it in private property.
Question number 3. What if after paying land tax, we learned that the cost of the site was incorrect?
In the case when an error was made, which influenced the magnitude of the land tax, it is necessary to recalculate it for all periods in which these quantities were applied.
Question number 4. If we believe that the controlling bodies use the overestimated value of the land plot when calculating the tax, what should we do?
In the event of such a situation, you need to go to court with lawsuit. If you can justify your position in the process of proceedings, the court will decide in your favor. On its basis, the land tax recalculation will be held.
Question number 5. I am the owner of a small company, I work on USN. Do I need to take a land tax declaration?
Those, the cat uses a simplified tax system, it is not necessary to donate reporting. You only need to make advance payments.
Examples of settlement of land tax
Physical person on December 17, 2015 acquired the land plot from Ivanov I. I. His cost, according to cadastral documents, is 5,000,000 rubles. On January 23, 2016, the Buyer received a certificate of state registration of the Earth. At the end of March 2016, he decided to sell this property. He will have to pay such taxes.
After filing the declaration will be determined the tax base (5,000,000 rubles. X 0.7) 3,500,000 rubles. The tax liabilities (NDFL) of an individual will amount to 455,000 rubles (3,500,000 rubles. X 0.13%). Land tax for the period of ownership of the land plot, from 01/23/2016 on the date of removal from state accounting. For this, the cadastral value of the land of 5,000,000 rubles will be used. All calculus will be made by tax authorities that will give an individual to the home address appropriate notice.
The cadastral value of the land plot is 20,000,000 rubles. The tax rate set on this type of income is 0.2%. It is necessary to determine the amount of tax to pay to the budget. The first thing is determined by the tax amount: 20,000 rubles correspond to 100%, and you need to calculate tax amountwhich is 0.2% of the base. The result of calculus: 40,000 rubles of land tax, which must be paid to the budget.
Individual entrepreneurs and commercial organizations must in the process of conducting land tax calculations to take into account the cost of the plots specified in the cadastral documentation on January 1 of the reporting year. Those physical and legal entities that in the reporting period only purchased or rented landlords should be calculated on tax obligations based on their estimated value.
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