Land tax is a burden imposed on land owners (citizens and organizations). The tax belongs to the regional, is paid to the local tax. The Tax Code of the Russian Federation defines the general features of the tax calculation, the nuances are specified by the region independently, fixing them in the regulatory and legislative framework.
Organizations are required to calculate the tax on land plots owned by themselves. Citizens are exempted from this obligation, the tax authorities carry out the calculation for them, followed by the distribution of notifications about the need to pay the calculated amount. The exemption of individuals from conducting independent calculations does not mean that the latter should not delve into the procedure for calculating. It is better to check the amount of land tax declared by the Federal Tax Service for the correctness of the calculation, especially in the notification the tax office provides the necessary information that was used in the computing process.
How is land tax calculated?
Legal entities carry out the calculation solely on the basis of the cadastral value of the land plot. This cost is determined at the regional level. You can find out its value by contacting Rosreestr with a corresponding request in person or through the official website of the authority.
The calculation is carried out in relation to each piece of land, the owner of which is the organization.
To calculate the land tax, you need to perform the following steps:
- Find out if the local authorities have established the obligation of legal entities to pay advance tax;
- Determine if you are eligible for a benefit;
- Specify the current rate in the region for the type of land to which the allotment owned by the organization belongs;
- Find out the value of the cadastral value in Rosreestr.
The general formula for calculation is:
Land tax = cadastral value. * bid
The cadastral value is taken on the first day of the year for which the calculation is carried out (or to which the reporting quarter refers).
If the land was received into ownership within a year, then the cadastral value is taken for the number by which the land was registered with the state.
The rate is regulated by the Tax Code of the Russian Federation in terms of its maximum limit:
- 0.3 - for certain categories of land listed in paragraph 3 of article 394 of the Tax Code of the Russian Federation;
- 1.5 - for other categories.
It is necessary to find out whether local authorities have adopted legislative acts on the size of the land tax rate. If no regulatory documents have been adopted in the region, then the maximum rate established by the code is taken.
If a subject of the Russian Federation obliges local organizations to pay tax on a quarterly basis, then based on the results of each quarter, an advance tax for payment should be calculated. According to the annual results, the total amount of the tax is calculated. An additional payment to the budget for the year is subject to the amount of the annual tax, reduced by previously paid advances.
Formula for calculating advance land tax:
Advance payment = cadastral cost. * rate / 4
The cadastral value is also taken at the beginning of the current year.
An example of calculating land tax by legal entities
The firm owns a land plot in Moscow. The tax calculation is carried out for 2016, during which the organization owned this plot.
Initial data:
Advance payment for Iq. = Advance payment for Q2 = Advance payment for Q3 \u003d 21,450,000 * 1.5 / 4 \u003d 80,438 rubles.
Tax for 2016 \u003d 21,450,000 * 1.5% \u003d 321,750 rubles.
Additional payment for the year = 321,750 - (80,438 + 80,438 + 80,438) = 80,436 rubles.
If the organization owned the land for less than a year
If the ownership of land is obtained within a year (or lost within a year), then the tax must be paid in proportion to the period during which the organization owned the land object.
The formulas for calculating the annual and advance tax in this case take the form:
Tax for the year = cadastral cost. * rate * (number of months of ownership / 12 months)
Advance payment for the quarter = cadastral cost. * rate * (number of months of ownership / 3 months) / 4
Only full months of land ownership are taken into account for the calculation. The month will be considered complete:
- If the right to land is received before the 15th day inclusive;
- If the right to land is lost after the 15th.
If the region does not oblige to pay advances on land tax, then it must be transferred at the end of the year in which the change in land ownership took place. If advances are established, then for the year you need to pay the difference between the accrued annual amount and the advances paid during the year.
Calculation example for an incomplete year of ownership
Initial data:
The land was received in the second quarter, and therefore the obligation of the taxpayer appears only after it ends. The second quarter runs from April to June. Number of full months of land ownership in this period = 2 (May and June).
Advance payment for II quarter \u003d 21,450,000 * 1.5% * (2 / 3) / 4 \u003d 53,625 rubles.
Advance payment for IIIq. \u003d 21,450,000 * 1.5% / 4 \u003d 80,438 rubles.
Tax for 2016 \u003d 21,450,000 * 1.5% * (8 / 12) \u003d 214,511 rubles.
surcharge for 2016 \u003d 214 511 - (53625 + 80 438) \u003d 80 448 rubles.
How to calculate land tax for citizens?
Individuals pay tax on land plots they own only once a year - for all 12 months in one amount based on annual results.
Once a year, citizens receive a notification from the tax office containing the amount payable, as well as the initial data used for the computing process. It is recommended to check the calculation, for this a citizen needs to familiarize himself with local legislative acts relating to the tax on land plots of individuals.
Of these legislative and regulatory acts, it is necessary to clarify:
- Opportunity to use the system of benefits;
- The value of the object of taxation by land tax;
- The approved rate for the desired land category.
Each MO has its own system for providing benefits to individuals. To find out information about whether it can be used, you need to contact the department of the Federal Tax Service, to which the land subject to taxation belongs.
If the benefit is granted, then the right to it is documented - an application is written for the tax office, to which supporting documentation is attached.
If an individual is not entitled to exemption from the tax burden, then you should find out what is the basis for the calculation. The calculation for individuals is carried out according to the cadastral value of the land object. This indicator is taken at the beginning of the reporting year. The tax office requests such information from Rosreestr and uses it for calculation.
If there are doubts about the correctness of the cost used for calculating, then you can clarify the current data in the Rosreestr yourself - send a request in writing to the Rosreestr or the cadastral chamber at the address of the land. Information is provided in the form of a certificate at no additional charge. The application should indicate the cadastral value of which object the applicant is interested in. The date on which information must be provided is also written, this requisite is necessary, otherwise the cost will be indicated on the day the application is submitted.
After the data on the cadastral value is received, you need to find out the current rate, and then proceed to the calculations.
The rate is also set by the Ministry of Defense, its value depends on the land category of the site. To find out the rate, you can independently look up local regulations or contact the tax office for help.
The Tax Code does not allow regions to exceed the limit values of the land tax rate:
- 0.3% - for certain categories, in particular for summer cottages, agricultural land;
- 1.5% - for other categories.
If the rights to the benefit, cadastral value, rate are clarified by an individual, then you can proceed to the calculations.
The following formula should be used:
Land tax = cadastral cost. * bid
If an individual has the opportunity to apply a benefit in the form of a non-taxable amount that reduces the base for calculation, then this should be taken into account in the formula.
Land tax, taking into account benefits = (cadastral value - tax-free amount) * rate.
If land is received or lost by a citizen during the year, then the number of those months during which the individual was listed as the owner of the land should be taken into account. You will not need to pay tax for those months during which the person was not the owner of the land. In this case, only full months of ownership are taken into account in the calculation of land tax.
In the case of the presence of several owners on the land, the tax is distributed in proportion to the size of the shares of each owner. If shares are not allocated, then the tax is distributed equally among all participants.
An example of calculating land tax for individuals
The citizen sold the summer cottage in August 2016, until that moment he owned it solely. The ownership right was lost by him on 08/20/2016.
Initial data:
Land tax \u003d 940,000 * 0.025% * (8 / 12) \u003d 157 rubles.
Tax is a prerequisite for owning land. The subject of taxation can be individual citizens or enterprises. The Tax Code of the Russian Federation dictates the fundamental rules for its calculation. All the subtleties, taking into account various features, categories of owners and characteristics of the land allotment, are regulated at the level of local authorities.
The legislative framework
The Land Code of the Russian Federation (clause 1, article 65) establishes that the use of land resources is paid. In accordance with Article 15 of the Tax Code of the Russian Federation, the land tax has a regional status.Chapter 31 of the Tax Code of the Russian Federation is devoted to the regulations regarding the ownership of land by organizations (legal entities) and individual citizens (individuals). Land use tax is established by the Russian Tax Code (Chapter 31). In addition, regulations may be adopted at the local level, for example, setting an interest rate that differs from that approved by the Tax Code.
Article 387 of the Tax Code of the Russian Federation contains information that this type of tax is established both by this Code and by local authorities. We are also talking about the procedure and terms of payment, about tax benefits with the establishment of a tax-free amount.
Clause 4 of Resolution No. 54 of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 23, 2009 provides information that the regulations on the right to land ownership have legal force and can be used in calculating land tax.
Basis for calculating the land tax
The starting point for calculating the amount of payment for land ownership is the cadastre value, its size is fixed at the regional level and is listed in the state register. It is easy to find out this information using the official website of the main registration authority.Subsequence tax determination procedures:
- Make sure that there is a local authority setting that obliges you to make an advance payment or not.
- Find out if there is a discount.
- Clarify up-to-date information about the category of land owned by the organization.
- Find out what the value of the land allotment according to the cadastre.
Land allotment tax = cadastral value x interest rate
The estimated value obtained after the assessment of the land at the state level in accordance with the classification of its purpose, is taken on the date when the land allotment was registered.
The Tax Code of the Russian Federation is the legislative base. This document regulates the limits of the rate: from 0.3% for the categories presented in paragraph 3 of Article 394, for the rest - up to 1.5%.
If the local authorities did not make decisions on setting the interest rate, the maximum amount of payment established by the Tax Code of the Russian Federation is taken as a basis.
When transferring land tax quarterly, advance payments must be made. At the end of the year, the total amount of tax is calculated, from which the paid advance contributions are deducted.
The advance payment of land tax is determined by the following formula:
Down payment = cadastral value x interest rate / 4
How to use the official website of the fiscal service to automatically calculate the land tax, you can see in the video below.
Calculation of land tax by legal entities
In the best way, the specifics of calculating payment for the use of land will be shown by a specific example.The Moscow company owns the land allotment throughout 2016. Based on the requirements of the regional authorities, she was obliged to quarterly make an advance payment for land tax.
For this you will need the following data:
- The cost according to the land cadastre is 20,350,000 rubles.
- The percentage tax rate is 1.5%.
- Benefits are non-existent.
- Advances paid.
- The reporting period in 2016 is 12 months.
The amount of the advance for the 1st quarter. = 20 350 000 ? 1.5% / 4 \u003d 76,312 rubles. Advance payment for II and III quarters will also amount to 76,312 rubles.
Land tax for 12 months. = 305 250 rubles.
Surcharge at the end of the year = 305,250 - (76,312 × 3) = 76,314 rubles.
The nuances of calculating the payment when owning land for an incomplete year
In reality, circumstances may develop in such a way that the organization received ownership, for example, in the middle of the year. In such a situation, the tax is calculated relative to the actual period of ownership of the land.To the main formula new elements are added:
Land tax = cadastral cost. ? interest rate? (number of months of ownership / 12 months)
Quarterly advance = cadastral value? interest rate? (number of months of ownership / 5) / 4
Only full months are taken into account (when obtaining ownership, the period up to and including the 15th day of the month is taken).
It is transferred at the end of the year, the landowner determines its amount independently. However, if a legislative decision was made at the local level to pay an advance, then at the end of the year it remains only to pay the missing amount.
Example calculation of land tax for an incomplete year:
The cost according to the cadastre is 25,500 thousand rubles.
Interest rate - 1.5%.
Benefits are non-existent.
Advance payments have been made.
The number of months in the 1st quarter. - 0.
In the II quarter - 2 months.
In the III quarter - 3 months.
A total of 8 months per year.
Advance payment for the 1st quarter = 25,500,000? 1.5% (2 / 3) / 4 \u003d 63,750 rubles.
Advance payment for the II quarter. = 25 500 ? 1.5 / 4 \u003d 95,625 rubles.
Tax for 2016 = 25,500,000 ? 1.5% (8 / 12) = 255,000 rubles.
Total surcharge \u003d 255,000 - (63,750 + 95,625) \u003d 95,625 rubles.
Tax on land allotment from individuals
An individual individual is obliged to make a payment for land ownership in one amount at the end of the reporting year.The tax service sends a notice of the need to pay land tax, indicating the amount assessed. However, the landowner can check the accuracy of the calculation. To do this, he must be aware of the presence or absence of legislative acts approved at the local level.
The individual specifies the following data:
- whether the landowner can enjoy possible benefits when paying land tax;
- the value of land subject to taxation;
- tax rate for a particular category of land.
In its absence, the taxpayer makes a recalculation on the basis of the cadastral value of the land in his possession. After clarifying the interest rate, you can proceed to the calculation and make sure that the calculation by the tax authorities is correct.
Citizens should be aware that the Tax Code of the Russian Federation prohibits exceeding the interest rates established by it, depending on the category of land:
- 0.3% - for agricultural land and summer cottages;
- 1.5% - for other categories.
Land tax = cadastral value? interest rate
If there is a benefit, the following formula is used:
Preferential land tax = (cadastral value - non-taxable amount) ? interest rate
Sample calculation payment for land ownership for individuals:
Price according to the cadastre - 850,000 rubles.
The rate is 0.3%.
Benefit - none.
Advance no.
Number of months ownership - 9.
Tax on a summer cottage = 850,000? 0.3%? (9 / 12) = 1,912 rubles.
Features of land taxation
Article 388 of the Tax Code of the Russian Federation sets out the basis for the mandatory payment of a contribution for the use of land that is owned without a term of the right to use or through inheritance for a lifetime.If there have been changes in the value of the land cadastre during the current year, they will be taken into account only in the following year.
If a technical error is made, the local authority of the Federal Tax Service makes corrections and recalculates the amount of payment in the current year.
Changes in the value of the land plot according to the cadastre may be associated with the decision of the commission considering disputes or the decision of the court. According to paragraph 1 of Article 391 of the Tax Code of the Russian Federation, such changes are made in the year in which the price revision was announced, but not earlier than the cost that caused the land dispute is entered into the cadastre.
In case of shared land ownership, the payment is calculated in proportion to the share of each individual owner.
With joint ownership without determining shares, taxation is calculated in equal parts (clauses 1-2 of article 392 of the Tax Code of the Russian Federation).
Tax payment deadlines for individuals
Payment must be made before December 1 of the year following the tax period. For example, tax for 2016 must be paid before December 1, 2017.The tax service must send a notification 30 days before the deadline (paragraph 2 of article 52, paragraphs 1, 3 of article 363, paragraph 4 of article 397, paragraphs 1, 2 of article 409 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of the Russian Federation dated 11.01.2016 N BS-4-11 / 48).
Organizations perform this procedure on their own, while individuals may not bother themselves. However, despite the fact that the tax authorities calculate the amount of this payment, the calculation process remains transparent. A citizen can check the correctness of the amount indicated in the notification, for which he will have to independently recalculate.
On January 1, 2015, a law came into force, according to which taxpayers, in the event of non-receipt of tax notices, are obliged to independently report to the tax authority about the presence of real estate objects, as well as vehicles. The above message with copies of title documents attached must be submitted to the Federal Tax Service Inspectorate in respect of each object of taxation once before December 31 of the next year. For example, if the land was purchased in 2017, and no notifications were received on it, then information must be provided to the IFTS by December 31, 2018. Therefore, in case of non-receipt of a notification, the Federal Tax Service recommends taking the initiative and contacting the inspection personally (you can use this service to make an appointment online).
How to correctly calculate the amount of land tax for 2016
Up to 0.3% is charged:
- on land that belongs to agriculture or is included in their zone, for example, settlements or agricultural production;
- on land that is a housing stock or is occupied by objects of housing and communal complexes;
- for plots allocated or purchased for part-time farming, gardening, vegetable gardens, livestock breeding and for dacha funds;
- to land allocated for defense, customs or security services;
- plots where religious organizations, societies of the disabled are located;
- land on which state roads pass;
- plots administered by the Organization of the Ministry of Justice.
All land plots that do not fit into these categories are subject to a tax rate of 1.5%.
Land tax for legal entities in 2016
It is counted from the time the debt arose, and not from the day it was proven in court. For example, an individual did not pay tax for 2013, which means that in 2014 the payment was not made within the period specified by law. This means that in 2017 the tax service has the right to hold him accountable.
Info
For legal entities, this period is reported from the end of the tax period. Changes in 2016 In 2016, exemptions are introduced for certain categories of the population and companies. In particular, this applies to low-income citizens and pensioners.
At the same time, in general, the size of the tax will increase, since now it is paid not only for the territory that is owned, but also for all the buildings that are located on it. The amount of the payment will be affected by changes in the calculation of property tax: it is now calculated on the basis of the cadastral rather than inventory value.
Land tax for legal entities. 3 examples of calculation + answers to questions
This data can be found in Rosreestr - the state service of cadastre, registration and cartography. The tax service calculates the amount of payment for an individual using the formula:
- plot size in m2 * per cadastral value 1m2 * per interest rate
For individuals, the cadastral value of a plot is fixed from the date of its registration in the cadastral register. The payment itself must be made before October 1 of the year following the past tax period.
The tax office must send the taxpayer a notice of the amount, tax base and date of payment. In the event that a person disagrees with the specified amount, he can appeal it by submitting an appropriate application to the tax service. Also, a citizen has the right to challenge the cadastral value of the site.
To do this, he needs to apply to the arbitration court with an application and the provision of a package of documents on the assessment of the site.
How to calculate land tax for individuals and legal entities in 2016?
You can not pay tax only for the land that is used for the production activities of the organization. You can find a complete list of categories of organizations that have the right not to pay tax in the Tax Code (Article 395). Note that land tax benefits are provided not only by federal, but also by local legislation.
Depending on the region in which your organization operates, you may be eligible for a reduced tax rate or a deduction from your total taxable amount. To find out if your company can count on a tax rebate, contact the district administration where your company is registered. It is important to know that regional authorities can only add to the list of beneficiary organizations or increase the amount of tax rebates.
How organizations correctly calculate land tax
Only those plots that are used for the activities of the organization in accordance with the charter are exempt from paying tax. Organizations of handicrafts If an organization uses land for the production and sale of handicrafts (which is documented), then it may not pay land tax. Institutions of the penitentiary system Land owned by the Ministry of Justice of the Russian Federation and used within the powers of the Penitentiary System.
This category includes lands under pre-trial detention centers, colonies and other institutions executing punishment. Organizations with 100% of the authorized capital of disabled people An organization of disabled people that conducts production activities is exempt from tax obligations if employees with disabilities make up not half of the total number of employees (the share in the wage fund is at least ¼).
Land tax in 2018
Tax calculation The tax rate for this land plot is 0.3%. The land tax in this case will be equal to: 7,201 rubles. (2,400,385 rubles x 0.3 / 100). Example 2. Calculation of land tax for an incomplete calendar year Object of taxation In October 2018, Petrov I.A.
registered the rights to a land plot located in the Moscow region. Its cadastral value is 2,400,385 rubles. Tax calculation The tax rate for this land plot is 0.3%. The land tax for the three months of 2018 in this case will be equal to: 1,801 rubles.
(2,400,385 rubles x 0.3 / 100 x 0.25), where, 0.25 is the coefficient of time of ownership of the land (3 months / 12 months). Example 3. Calculation of land tax for a share of a land plot Object of taxation Petrov I.A. owns ¾ of the land plot located in the Moscow region.
Calculation of land tax 2016 for legal entities
Attention
As practice shows, the size of the tax in some cases is quite serious. In this case, it is necessary to understand that the cadastral value of the land plot is taken for calculation, which may turn out to be overestimated. In this case, it is possible to reduce the amount of tax by conducting an independent assessment of the value of the land, and by challenging the existing cadastral value in court.
Save the article in 2 clicks: Land is an excellent resource that makes it possible to create a sought-after business in times of crisis and economically stable times. The amount of tax payments for a land plot is incomparable with the income (not only material) that can be obtained from owning land. Therefore, the payment of land tax should not be a heavy burden, the correct approach to payment will allow you to avoid unnecessary trouble, and the land will serve as a source of only positive emotions.
Organizations that have more than 25 employees in the past reporting year must submit a declaration electronically. In order to send an electronic report, you can use special online programs. The first online report for such businesses is due in January 2015.
To connect to electronic accounting operators, it is necessary to generate an electronic signature key for the head of the organization, which takes up to 10 days. Before sending the declaration, you can check its correct filling in the testing program. This gives a guarantee that everything is framed correctly, and it will be accepted by the state institution. Responsibility for non-payment of land tax According to the legislation, the payment of land tax applies even to plots that have not yet been included in the unified cadastral register.
Since 2001, the cadastral value has been introduced into the Land Code of the Russian Federation. It is possible to evaluate only those sites that are included in the state cadastre, therefore, during 2008-2012. land was assessed taking into account innovations. How to correctly calculate the amount of contributions paid for land plots and other objects, we will consider below.
- What is this payment, objects of taxation
- Who should pay it
- Calculation formula with example
- Payment of contributions by legal entities
- Responsibility for non-payment of land tax
- Changes in 2016
What kind of payment is this, objects of taxation Land tax, according to the Tax Code of the Russian Federation, is a payment that is obligatory for both organizations and individuals who own land that is suitable for taxation in its category.
Calculation of land tax 2016 for legal entities calculator
- Land tax
All owners of land plots have obligations to pay tax to the budget. Today we will talk about legal entities that act as payers of land tax: when organizations have tax liabilities, how to calculate the tax for an enterprise and what is the procedure for paying it, what reporting is provided for legal entities paying land tax. When legal entities have tax obligations According to the general procedure, your organization has obligations to pay land tax if:
- the legal entity owns the land on the basis of property rights;
- the company has the right to indefinite use of the site;
- the firm received the land as a lifetime heirloom.
If your company has entered into a land lease agreement, then you do not have to pay tax.
The current tax legislation provides for the obligation of land owners to pay land tax. The payers of this tax are individuals and legal entities that own a land plot on the basis of the right of ownership, the right of perpetual use or lifetime inheritable possession. In addition, the obligation to pay this tax arises from tenants of land that is in state and municipal ownership.
The procedure for calculating and paying land tax
Land tax refers to local taxes, that is, all funds from it go to the budget of the municipality where the subject of taxation is located.
The tax base for this payment is formed by the cadastral value of the land plot as of January 1.
The legislation provides for various rates of this tax, which depend on the characteristics of the object of taxation, as well as on the category of the taxpayer.
Land tax rates in 2016 for individuals
Citizens pay land tax on the basis of a special notice from the Federal Tax Service of Russia. The tax authority calculates the amount of tax and provides it to the taxpayer, who is obliged to pay the land tax before October 1, 2016.
The size of the tax rate is determined by the local authorities, but they cannot exceed the maximum, regulated by the Tax Code of the Russian Federation. Currently, the law defines two options for maximum rates:
1) 0.3% for the following land plots:
- Agricultural land or land of settlements used for agricultural production;
- Lands occupied by housing stock and utility infrastructure facilities;
- Land for personal subsidiary farming, gardening, horticulture, animal husbandry, dacha farming;
- The land is limited in circulation.
2) 1.5% - in relation to other land plots.
Provides legislation and certain benefits for this tax. For example, the indigenous peoples of the North, Siberia and the Far East are completely exempted from paying land tax in respect of lands used for traditional crafts.
In addition, the following categories of individuals can reduce the taxable base by 10,000 rubles:
- Heroes of the Soviet Union, Heroes of the Russian Federation, full cavaliers of the Order of Glory;
- disabled people of I and II disability groups;
- disabled children;
- veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations;
- individuals entitled to receive social support in accordance with the Law of the Russian Federation "On the social protection of citizens exposed to radiation as a result of the Chernobyl disaster", in accordance with the Federal Law of November 26, 1998 N 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River "and in accordance with the Federal Law of January 10, 2002 N 2-FZ" On social guarantees for citizens exposed to radiation due to nuclear tests at the Semipalatinsk test site”;
- individuals who, as part of special risk units, directly participated in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities;
- individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology.
Local authorities have the right to establish additional benefits and preferential categories for this tax.
Advice: You can check the correctness of the calculation of the land tax using the Public Cadastral Map. To do this, it is enough to find your land plot on it, for example, by cadastral number. The map will display information on the site: area, cadastral value, land category and purpose. Based on the data obtained, it is possible to calculate the tax. For example, if the site belongs to the category of agricultural purposes, for example, under private household plots, then the rate will be 0.3%. We multiply the rate by the cadastral value and get the amount of the tax, and this will be the maximum amount, since this rate is the maximum.
Land tax for individual entrepreneurs in 2016
The land tax cannot be included by the entrepreneur in the costs of the simplified tax system, it does not reduce and.
Land tax rates in 2016 for legal entities
The calculation of land tax by legal entities is carried out independently. They are obliged to submit the relevant tax return by February 1 of the year following the reporting year. For example, for 2016, the declaration must be submitted before February 1, 2017, and tax must be paid within the same period. But here it is necessary to take into account the peculiarities of regional legislation, since the law allows the subjects to establish advance payments, in which case the tax must be paid quarterly. The land tax declaration must be included in the list maintained by any organization. This declaration is not required to be submitted by organizations that do not have land plots on their balance sheet.
Tax on agricultural land in 2016
Land tax rates for legal entities are the same as for citizens. The possibility of benefits for organizations for this tax is provided for by the legislation of the regions. At the federal level, benefits are established only for resident companies of special economic zones.
The current legislation proceeds from the principle of recognizing the special value of land plots involved in agricultural turnover. The legislation also provides state support to persons using this land for agricultural production. Therefore, reduced tax rates apply to land plots classified as agricultural land. The base rate is defined as 0.3% of the cadastral value. Local authorities can reduce this rate to 0%. This may take into account the nature of the use of the land, its location, agrochemical, geodetic or geographical parameters.
Land tax rate in 2016 in the Moscow region
In most municipalities of the Moscow region, the maximum rates for land tax are set, that is, 0.3 and 1.5 percent. As practice shows, the size of the tax in some cases is quite serious. In this case, it is necessary to understand that the cadastral value of the land plot is taken for calculation, which may turn out to be overestimated. In this case, it is possible to reduce the amount of tax by conducting an independent assessment of the value of the land, and by challenging the existing cadastral value in court.
Save the article in 2 clicks:
Land is an excellent resource that makes it possible to create even in economically stable times. The amount of tax payments for a land plot is incomparable with the income (not only material) that can be obtained from owning land. Therefore, the payment of land tax should not be a heavy burden, the correct approach to payment will allow you to avoid unnecessary trouble, and the land will serve as a source of only positive emotions.
In contact with
Since 2001, the cadastral value has been introduced into the Land Code of the Russian Federation. It is possible to evaluate only those sites that are included in the state cadastre, therefore, during 2008-2012. land was assessed taking into account innovations.
What is this payment, objects of taxation
Land tax, according to the Tax Code of the Russian Federation, is a payment that is obligatory for both organizations and individuals who have in their possession land suitable for its category for taxation. It does not matter whether you have rights to the land as an owner or only as a user.
Those organizations or individuals who lease land or use the right of urgent use do not pay the tax. It is absolutely free according to Chapter No. 31 of the Tax Code of the Russian Federation. Minor changes added to the "Land Code" in 2015 provide for interest rates and amounts due that differ from what owners are used to paying.
The finalization of the Tax Code of the Russian Federation with regard to land obliges municipal authorities and organizations of federal significance to establish tax rates for all land owners. The exceptions are:
- land occupied by valuable objects;
- plots that are the forest fund of the country;
- land that is under state-owned water bodies.
Tax accrual begins after the site is entered into the state register. You should not expect the delivery of a certificate of ownership. An entry in the register already obliges the taxpayer to pay these contributions.
Who should pay it
Representative authorities have the opportunity to independently set the interest rate and the date of transfer of taxes from land owners. They can also introduce benefits and exempt certain categories of citizens from payment.
According to the innovations, the rate, which is set locally by the authorities, cannot exceed the one fixed by law.
Up to 0.3% is charged:
- on land that belongs to agriculture or is included in their zone, for example, settlements or agricultural production;
- on land that is a housing stock or is occupied by objects of housing and communal complexes;
- for plots allocated or purchased for part-time farming, gardening, vegetable gardens, livestock breeding and for dacha funds;
- to land allocated for defense, customs or security services;
- plots where religious organizations, societies of the disabled are located;
- land on which state roads pass;
- plots administered by the Organization of the Ministry of Justice.
All land plots those who do not fit into these categories are subject to a tax rate of 1.5%.
Land tax payers are:
- organizations, individual entrepreneurs and citizens who have the right to own land;
- those who are life (unlimited) users of land received from the municipality, with the possibility of its transfer by inheritance (the right to land must be documented and indicated in the relevant document).
Beneficiaries include:
- heroes of the Soviet Union and the Russian Federation;
- disabled people of the 1st group;
- citizens who registered disability of the 2nd group before 2004;
- veterans of military operations and the Great Patriotic War;
- disabled from birth;
- persons who took part in the testing of nuclear weapons;
- citizens who were exposed to radiation, suffered from radiation sickness and received disability in connection with this.
To complete liberation from the land tax are entitled to:
- citizens who are included in the category of large families with three or more children who have not reached the age of majority;
- members of military families who have lost a breadwinner;
- minor children who have lost their parents;
- persons who have retired on early old-age pension or who have disabled persons of groups 2 and 3 as dependents.
In order to receive a tax exemption or reduced rate, you must submit the relevant documents to the tax authority in whose jurisdiction the site is located. After the verification procedure, citizens can count on a reduction in the tax rate. 
Calculation formula with example
To calculate the payment, one should rely on the cadastral value of a square meter of land on January 1 of each year. This data can be found in Rosreestr - the state service of cadastre, registration and cartography. The tax service calculates the amount of payment for an individual using the formula:
- plot size in m 2 * per cadastral value 1m 2 * per interest rate
For individuals, the cadastral value of the site is fixed on the day of registration of its change in the USRN. This rule applies to those plots of land whose category and type of permitted use have changed during the year. The payment itself must be made until October 1 year following the previous tax year.
The tax office must send the taxpayer a notice of the amount, tax base and date of payment. In the event that a person disagrees with the specified amount, he can appeal it by submitting an appropriate application to the tax service.
Also, a citizen has the right to challenge the cadastral value of the site. To do this, he needs to apply to the arbitration court with an application and the provision of a package of documents on the assessment of the site. Individuals and individual entrepreneurs do not submit a tax return.
For citizens who live in apartment buildings, tax payment is provided if the plot under the house is registered with the cadastral register before 01/01/2015. In another case, the tenants are the owners of the premises and the land on which the house stands, with the right to own common property in an apartment building and do not pay tax.
If you still need to pay, then the calculation is made in the following order:
- we take the cadastral value of the land plot under the house;
- multiply by the tax rate;
- multiply the resulting amount by the coefficient of ownership of the apartment.
Payment of contributions by legal entities
Legal entities and organizations are required to independently calculate the amounts of payments and submit a declaration to the tax service with data before February 1 of the year following the reporting period. The calculation is very simple - you need to multiply the cadastral value of the site by the interest rate. For example, the price of land is 6,000,000 rubles, and the tax rate is 1.25%. The amount of payment of the annual tax will be 75,000 rubles.
Advance payments by legal entities must be made before the last day of the month following the previous period.
The declaration must include:
- the year for which the tax is calculated by the legal entity;
- location and cadastral number of the plot for which payment is charged;
- cadastral value of the site;
- percentage of the tax rate;
- if there are benefits, then indicate what and preferential percentage;
- payment amount including benefits.
Large taxpayers submit a declaration not to the tax organization, but to the place of their registration. Organizations that have more than 25 employees in the past reporting year must submit a declaration electronically. In order to send an electronic report, you can use special online programs. The first online report for such businesses is due in January 2019.
To connect to electronic accounting operators, it is necessary to generate an electronic signature key for the head of the organization, which takes up to 10 days.
Before sending the declaration, you can check its correct filling in the testing program. This gives a guarantee that everything is framed correctly, and it will be accepted by the state institution. 
Responsibility for non-payment of land tax
According to the legislation, the payment of land tax applies even to plots that have not yet been included in the unified cadastral register. In case of evasion from registering the site, penalties are applied, which are prescribed in Article 122 of the Tax Code of the Russian Federation. Registration of all objects on the account is a mandatory procedure, but it is carried out only at the request of the owner.
In case of untimely payment of land tax, both tax and criminal liability are provided.
Tax liability may be assigned for intentional or unintentional non-payment. Both options can only be proven in court. Most often, the tax authorities attribute intentional actions to the non-payer, since the fine is twice as high as for unintentional non-payment.
The amount that is charged in case of unintentional or partial non-payment of tax is 20% of its total amount. The statute of limitations for violations, which is provided for by the Tax Code, is 3 years. It is counted from the time the debt arose, and not from the day it was proven in court.
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