What is land tax? Land tax: federal, local or state

It is a local tax, i.e. it is paid to the budget of the municipality (or federal cities of Moscow, St. Petersburg and Sevastopol), where it is installed and in which the land plot is located.

Who pays land tax in 2019

Land tax must pay persons who own land plots on the basis of ownership, permanent (perpetual) use or life-long inherited ownership.

If the land plots are owned by individuals on the right of gratuitous fixed-term use or were transferred to them under a lease agreement, the land tax no need to pay.

Calculation of land tax

Land tax is calculated using the following formula:

Land tax \u003d Kst x D x St x Kv,

D - the size of the share in the right to a land plot.

St - tax rate (you can find out the tax rate in your region on this page).

Kv - the rate of ownership of the land (applies only in the case of ownership of the land for less than a year).

Land tax incentives

In each specific region of the Russian Federation, benefits are provided for certain categories of citizens. They allow not only to reduce the amount of land tax required to pay, but also not to pay it at all.

For information about the established land tax benefits, you can use a special service on the website of the tax service.

Calculation examples

Example 1. Calculation of land tax for a full calendar year

Object of taxation

Petrov I.A. owns a land plot in the Moscow region.

The cadastral value of the site is 2,400,385 rubles.

Tax calculation

0,3%.

7 201 rub. (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.

His cadastral value is 2,400,385 rubles.

Tax calculation

Tax rate for this land plot provided in size 0,3% .

In this case, the land tax for three months of 2018 will be equal to: RUB 1 801 (2,400,385 rubles x 0.3 / 100 x 0.25),

where, 0,25 - coefficient of time of ownership of a land plot (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.

Its cadastral value in 2018 is 2,400,385 rubles.

Tax calculation

The tax rate for this land plot is provided in the amount 0,3% .

In this case, the land tax will be equal to: 5 401 rub. (2 400 385 rubles x ¾ x 0.3 / 100).

Example 4. Calculation of land tax, taking into account benefits

Object of taxation

War veteran Petrov I.A. owns a land plot in the Moscow region.

The cadastral value of the site in 2018 is 2,400,385 rubles.

Tax calculation

The tax rate for this land plot is provided in the amount 0,3% .

In this case, the land tax will be equal to: RUB 7,172 ((2,400,385 rubles - 10,000 rubles) x 0.3 / 100),

where, RUB 10,000 - the privilege provided to I.A. Petrov due to the fact that he is a combat veteran.

Tax Notice

For individuals, the land tax is calculated by the tax service, after which it sends a notification to their address of residence, which contains information about the amount of tax, the date of its payment, etc.

Tax notifications in 2019 for 2018 will be sent to residents of Russia in the period from april to September.

In case of detection erroneous data in the notification, you must write an application to the tax service (the application form is sent along with the notification). After confirming these data, the tax amount will be recalculated and a new notification will be sent to the taxpayer.

Tax notice not received

Many owners land plots mistakenly believe that if they have not received a notification from the tax office, then the land tax does not need to be paid. This is not true.

On January 1, 2015, a law came into force, according to which taxpayers, in case of failure to receive tax notifications, must self-report in tax authority on the availability of real estate objects, as well as vehicles.

The above message, with the attachment of copies of title documents, must be submitted to the Inspectorate of the Federal Tax Service in respect of each taxable object once before December 31 of the year next year... For example, if the land was purchased in 2018, and no notifications were received on it, then the information must be provided to the IFTS by December 31, 2019.

Therefore, in case of not receiving a notification, the FTS recommends to take the initiative and contact the inspection personally (for online appointment, you can use this service).

In the event that a citizen independently informs about the availability of vehicle, for which no tax was charged, the payment will be calculated for the year in which the specified message was submitted. However, given condition valid only if there was no information about the reported object in the tax office. If the notification for payment was not sent for other reasons (for example, the address of the taxpayer was indicated incorrectly, or it was lost in the mail), then the calculation will be made for all three years.

For failure to submit such a message to set time, the citizen will be held accountable under paragraph 3 of Art. 129.1 and was fined 20% of the unpaid tax amount for the object for which he did not submit a message.

Term for payment of land tax

In 2019, for all regions of Russia, uniform term payment of property taxes - no later than December 1, 2019.

notethat in case of violation of the terms of payment of the land tax, a penalty will be charged on the amount of arrears for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation. In addition, the tax authority can send the debtor's employer a notice of debt collection at the expense of wagesand also impose restrictions on leaving the Russian Federation. A fine is not collected from individuals for non-payment of taxes.

You can pay land tax using a special service on the official website of the tax service.

This requires:

How to find out tax debts

You can find out about the availability of tax arrears in several ways:

1. By personally contacting the territorial tax authority of the Federal Tax Service at the place of residence.
2. Through the taxpayer's personal account on the official website of the Federal Tax Service.
3. With the help of a special service on the Single portal of public services.
4. Through a databank on the official website of bailiffs (only for debtors whose cases are in enforcement proceedings).

Is a deduction to the budget from the value of the land plot. In other words, a calculated land tax. The cost of the plot and the rate depend on the category of land.

The final decision of the local legislative body intended for execution must necessarily indicate on the basis of which federal act the land tax is introduced in this region. It must be clarified that on its basis the council makes a decision on the introduction of the tax. In our case, these are 31 articles of the Tax Code.

Further the decision indicates the rates for each category of land, persons who are subject to this type of tax. The deadlines for the payment and submission of financial documents to the tax service are established for each category of taxpayers, both individuals and legal entities. The following is a list of beneficiaries and exempt from payment at the federal and local levels.

The adopted resolution must be published in the press.

Conclusion

Federal legislation, as we have already said, determines only the basic provisions for establishing land tax. Land tax, which is classified as a local tax, is enforced by local governments based on their laws or regulations.

When establishing this type of tax, local legislators are guided by the provisions of federal law.

They have no right to cancel their effect, they can only add to the federal list of beneficiaries or exempt from tax. But federal legislation gives local authorities the right to reduce tax rates. fraught with sanctions.

1. a brief description of tax

Land tax is a local tax that is established by the Tax Code and regulatory legal acts of representative bodies municipalities and is obligatory for payment in the territories of these municipalities. When establishing a tax, the representative bodies of municipalities determine tax rates within the limits established by Chapter 31 of the Tax Code, the procedure and terms for paying the tax. When establishing a tax, tax benefits, grounds and procedure for their application may also be established. More details can be found in Ch. 31 of the Tax Code.

2. Subject of taxation (taxpayer)

land tax rate relief taxpayer

Organizations and organizations are recognized as taxpayers individualswho own land plots on the basis of ownership, the right of permanent (unlimited) use or the right of life-long inherited possession. Organizations and individuals are not recognized as taxpayers in relation to land plots that they have on the right of gratuitous fixed-term use or transferred to them under a lease agreement (Art. 388, Tax Code).

3. Object of taxation

The object of taxation is land plots located within a municipal formation (cities of federal significance Moscow and St. Petersburg), on the territory of which the tax has been introduced, while there is a list of lands that are not recognized as an object of taxation (Article 389, Tax Code).

4. Tax base

The tax base is defined as the cadastral value of land plots recognized as an object of taxation in accordance with Art. 389 NK. The cadastral value of a land plot is determined in accordance with land legislation Russian Federation (Art. 390, Tax Code).

Determination procedure tax base - Art. 391, NK. Specifics of determining the tax base in relation to land plots in common ownership - Art. 392, NK. Taxable period. The reporting period - Art. 393, NK.

5. Tax rate

1. Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow and St. Petersburg) and cannot exceed:

1) 0.3 percent in respect of land plots: classified as agricultural land or land within the zones of agricultural use in settlements and used for agricultural production; occupied by housing stock and objects of engineering infrastructure of housing and communal services (except for the share in the right to a land plot attributable to an object that is not related to housing stock and to objects of engineering infrastructure of housing and communal services or purchased for housing construction; acquired for personal subsidiary farming, gardening, truck farming or animal husbandry , as well as a country house;

2) 1.5 percent in relation to other land plots.

3) It is allowed to establish differentiated tax rates depending on the categories of land and (or) the permitted use of the land plot (Art. 394, Tax Code).

6. Tax incentives

Exempt from taxation:

1) organizations and institutions of the penal system of the Ministry of Justice of the Russian Federation;

2) organizations - in relation to land plots occupied by public public highways;

3) religious organizations - buildings, structures and structures for religious and charitable purposes;

4) all-Russian public organizations of disabled people; organizations, authorized capital which consists entirely of contributions from public organizations of persons with disabilities; institutions, the only owners of whose property are all-Russian public organizations of disabled people;

5) organization of folk arts and crafts;

6) individuals belonging to the indigenous small-numbered peoples of the North, Siberia and the Far East of the Russian Federation, as well as communities of such peoples;

7) organizations - residents of a special economic zone (Art. 395, Tax Code).

7. Procedure for calculating tax

1. The amount of tax is calculated at the end of the tax period as the percentage of the tax base corresponding to the tax rate.

2. Taxpayers - organizations, individuals who are individual entrepreneurs, calculate the amount of tax (the amount of advance tax payments) independently.

3. Unless otherwise provided by clause 2, the tax amount (the amount of advance tax payments) payable to the budget by taxpayers who are individuals is calculated by the tax authorities.

4. The representative body of the municipal, when establishing the tax, has the right to provide for the payment during the tax period of no more than two advance tax payments for taxpayers who are individuals who pay tax on the basis of tax notice... The amount of the advance tax payment is calculated as the product of the corresponding tax base and share tax rate in an amount not exceeding one second of the tax rate, in the case of establishing one advance payment, and one third of the tax rate in the event of establishing two advance payments.

5. The amount of tax payable to the budget based on the results of the tax period is determined as the difference between the amount of tax calculated in accordance with clause 1 and the amounts of advance tax payments payable during the tax period.

6. Taxpayers in respect of whom reporting period is defined as a quarter, the amounts of advance tax payments after the expiration of the first, second and third quarters of the current tax period are calculated as one fourth of the corresponding tax rate of the percentage of the cadastral value of the land plot as of January 1 of the year that is the tax period.

7. If the taxpayer arises during the tax (reporting) period of ownership of a land plot (its share), the tax amount (the amount of advance tax payment) is calculated taking into account the coefficient determined as the ratio of the number of full months during which this land plot the site was owned and used by the number of calendar months in the tax (reporting) period. In this case, if the occurrence of these rights occurred before the 15th day of the month, inclusively, the month of occurrence of the specified rights is taken for the full month.

8. With respect to a land plot (its share) inherited by an individual, the tax is calculated starting from the month of opening the inheritance.

9. The representative body of a municipality, when establishing a tax, has the right to provide for certain categories of taxpayers the right not to calculate and not to pay advance tax payments during the tax period.

10. Taxpayers eligible for tax benefits must submit documents confirming such a right to the tax authorities at the location of the land plot.

11. Bodies maintaining the state land cadastre, and bodies carrying out state registration of rights to real estate and transactions with it, submit information to the tax authorities in accordance with clause 4 of article 85 of the Tax Code.

12. Bodies carrying out the maintenance of the state land cadastre, and bodies of municipalities, annually before February 1 of the year, are obliged to report to the tax authorities information on land plots as of January 15 of the year that is the tax period.

13. Information is submitted in accordance with the forms approved by the federal executive authority in the field of control of taxes and fees.

14. Based on the results of the state cadastral valuation of land, the cadastral value of land plots as of January 1 of the calendar year is to be brought to the notice of taxpayers in the manner determined by the federal executive body authorized by the Government of the Russian Federation, no later than March 1 of this year.

15. With respect to land plots acquired by individuals and legal entities on the terms of housing construction on them, with the exception of individual housing construction, the calculation of the tax amount (the amount of advance tax payments) is made taking into account the coefficient 2 within a three-year construction period starting from the date of state registration of rights to these land plots up to state registration of rights to completed property.

16. With respect to land plots acquired by individuals for individual housing construction, the tax amount (the amount of advance tax payments) is calculated taking into account a coefficient of 2 after 10 years from the date of state registration of rights to these land plots up to state registration of rights on the constructed property (Art. 398, Tax Code).

8. Procedure and terms of tax payment

1. Tax and advance tax payments are subject to payment by taxpayers in the manner and terms established by regulatory legal acts of the representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg). At the same time, the deadline for paying tax (advance tax payments) for taxpayers - organizations or individuals (individual entrepreneurs) cannot be set earlier than the deadline provided for in clause 3 of Article 398 of the Tax Code.

2. During the tax period, taxpayers shall pay advance tax payments, unless otherwise provided by the regulatory legal act of the representative body of the municipality (the laws of the federal cities of Moscow and St. Petersburg).

3. Tax and advance tax payments are paid to the budget at the location of the land plots.

4. Taxpayers who are natural persons pay tax and advance tax payments on the basis of a tax notification sent by the tax authority (Art. 397, Tax Code). Tax return - Art. 398, NK.

Among the taxes paid by individuals and legal entities, land tax is very significant. This is a fairly extensive legal topic, which should be studied with the utmost care. Subject to the basic laws and recommendations, problems and discrepancies should not arise.

Basic concepts and main features

The main feature is that the land tax is the so-called. "Local tax". That is why the decisive role in its establishment lies with the local authorities, and it is paid to local budgets.

The object of the tax is land plots located in a specific municipality or in cities of federal significance: Moscow, St. Petersburg, Sevastopol.

The importance of the land tax is directly related to the fact that plots occupy rather large territories even within the boundaries of one administrative entity, and they represent a large number of objects for taxation.

Amount of tax

• 0,3% - this rate is called reduced. Its application is permissible only for lands clearly indicated in the legislation. These are agricultural land, land for gardening and truck farming, land for private household plots, as well as for state defense purposes.
• 1,5% - this rate applies to tax on all other types of land.

It should be remembered that these rates at the local level may be lower, but not higher!

Local authorities may establish additional rules for the payment of this tax. However, they should not run counter to the articles of the current Tax Code.

Basic legal framework

• taxpayers;
• the tax base, as well as determining its order;
• various benefits;
• the object to which the tax is applied;
• the procedure for calculating the amount to be paid and advance payments;
• the procedure for preparing and submitting declarations.

Who pays

• Individuals. These include simply private land owners, as well as individual entrepreneurs (IE), who are registered in accordance with the current rules.
• Organizations, various commercial structures, in other words, legal entities.IN in this case the form of ownership is not important.

• the presence of a site (sites) on property rights;
• as a lifetime possession;
• for unlimited and permanent use.

When are benefits available?

Full exemption from land tax is provided to legal entities in the following cases:

• their ownership of plots of a certain type: for charitable purposes, for religious purposes;
• lands are within the boundaries of the Skolkovo innovation center;
• if the site is located in a free economic zone.

• disabled and veterans of the Second World War;
• heroes of Russia or the USSR;
• participants in the liquidation of the Chernobyl accident, etc.

In practice, this can be a discount, sometimes even up to 50%. Reduced tax rates compared to general conditions. Sometimes full tax exemption for specific persons, as a rule, these are representatives of large families, pensioners (see).

New items that came into force in 2015

With regard to plots that are owned by individual entrepreneurs, the determination of the tax base and the determination of the final amount to be paid has become the prerogative of the tax authorities. Entrepreneurs do not need to submit a declaration, payment must be made on the basis of a notification sent by the fiscal authorities.

Payment procedure and terms

If the specified data is confirmed, a new notification will be sent.

IN this year for all constituent entities of the Russian Federation there is a single deadline for the payment of property taxes - no later than December 1, 2017.

In the event that a person has delayed the payment deadline, then a penalty is charged for each calendar day of delay. In addition, the relevant authorities may send a notification to the debtor's employer that the debt has been repaid at the expense of salaries or other taxes. In some cases, additional sanctions may also be applied, for example, in the form of restricting travel abroad until the debt is fully repaid.

Payment form

• Fill in the details of the taxpayer (for non-cash form, the TIN must be indicated).
• Select the type of tax that is paid, the category of the land plot, as well as the type and amount of payment (if you need to pay a penalty, you must also indicate this).
• Choose a payment method... It can be cash or non-cash. When paying in cash, you need to generate payment order, then print it and pay at any bank in the Russian Federation. When paying by bank transfer, you need to choose one of the credit institutions, and then go to their website and make a payment.

If you suspect a debt

• go to the territorial tax authority at the place of residence;
• take advantage of the special personal account on the official website of the corresponding service;
• use the service of the Unified Portal of Public Services;
• if the debtor's case is in enforcement proceedings, use the official website of the bailiffs.

If there is no notification

For hiding such information, a fine is provided - 20% of the unpaid amount of tax on the object (objects) that the citizen has hidden from the fiscal authorities.

The notification may not reach the taxpayer for other reasons, for example, if the address is incorrect. In this case, the calculation will be made for 3 years. Sometimes the postal service also crashes. In these cases, the taxpayer should contact the post office that serves his address and inquire about the letter.

Is it possible to reduce the amount of land tax

For this purpose, it is necessary to apply to the arbitration court and provide a package required documents... This mandatory package includes a statement, as well as conclusions and reports on the value of the object (land) itself, as well as other real estate objects on it (if any).

Another way is to appeal to a special commission that considers disputes over the cadastral value of land plots. It should be remembered that you must apply within 6 months after determining this cost.

Planned cadastral valuation / revaluation of land is carried out every 5 years.

What is tax free

• lands on which reserves or cultural heritage sites are located;
• lands completely withdrawn from circulation;
• land used by forest or water resources;
• land required for defense and national purposes, as well as for the work of customs services.

Failure to pay tax

If you encounter various problems related to the payment of the relevant tax, you can contact special services that provide legal assistance and support for both entrepreneurs and ordinary individuals.

This tax was introduced in the Russian tax system by the RF Law of 11.10.1991 No. 1738-1 "On payment for land" in the form of payment for land. For the first time in the newest

russian history established that land use in Russia is paid.

The purpose of introducing land payments in Russia is to stimulate the rational use, protection and development of land and increase soil fertility, leveling the socio-economic conditions for managing land of different quality, ensuring the development of infrastructure in settlements, as well as creating special funds for financing these activities.

From the very beginning of its implementation, the land tax has occupied a special place in the Russian tax system. Despite the relatively low share in the total volume of tax revenues to the consolidated budget of the Russian Federation, this tax acted as an important source of its own for the formation of the financial base of local government bodies. Suffice it to say that the proceeds of this tax in 2004 amounted to about 45 billion rubles.

At the same time, more than ten years of experience in the functioning of this tax has shown its rather serious weaknesses.

First of all, the tax did not encourage the use of more efficient land use methods, since its rates did not depend on the potential yield of land plots and did not take into account their real value. At the same time, the established differentiation of tax rates depending on the nature of land use (mainly agricultural and non-agricultural use) did not fully reflect the difference in the location and fertility of land even within the same region.

It is no coincidence that, since 1995, indexation of land tax rates has been carried out annually at the federal level.

In the context of the establishment of tax rates, regardless of the economic assessment of land and the real value of land plots, the tax burden on this tax was distributed unevenly and, to a certain extent, unfairly. In part

nosti, the tax burden on agricultural land turned out to be higher than on the land of cities, towns and outside settlements of industrial land. Taxation of land in large cities was carried out less intensively than land in small towns and villages.

At the same time, although the tax was considered local, the main list of benefits was established by federal legislation, which seriously reduced the role of local governments in forming the tax base and stimulating economic processes in the respective territory.

The need to reform the land tax that has been in effect since 1992 is also due to the fact that a significant part of the norms of the RF Law "On Payment for Land" is outdated and required revision.

This law did not take into account a number of the most important provisions of the first part of the Tax Code of the Russian Federation and the recently entered into force of the Land Code. In particular, according to the Tax Code, this tax, being a local tax, must be enforced by decisions of municipalities. In fact, it was established by federal law and operated throughout the territory of the Russian Federation. As already noted, almost all tax benefits were established by federal law, which is unacceptable in relation to local tax. In the part of the Land Code, the main discrepancy was that the categories of land established in it did not correspond in any way with those established in the Law of the Russian Federation "On Payment for Land".

All this required fundamentally different approaches to the formation of land taxation, based on public ideas about the values \u200b\u200bof land plots and on the use of market approaches to assessing the value of land.

It should be emphasized that the new law provides for the phased introduction of the land tax.

Chapter 31 "Land Tax" of the Tax Code of the Russian Federation came into force in January 2005, but the Law of the Russian Federation "On payment for

Local taxes of the Russian Federation

land "canceled from January 1, 2006. This is due to the fact that the completion of calculations for the cadastral valuation of land and the approval of their results in the territories of the subjects of the Russian Federation was envisaged during 2005.

In accordance with Ch. 31 of the Tax Code, the land tax is established, enacted and ceases to operate in accordance with the provisions of the Tax Code and regulatory legal acts of the representative bodies of municipalities (in Moscow and St. Petersburg, the laws of these subjects of the Federation). After the tax is introduced, it becomes mandatory for payment in the territories of the respective municipalities.

Taxpayers of land tax are organizations and individuals who own land plots on the basis of the right of ownership, the right of permanent or perpetual use, or on the basis of the right of inherited tenure for life.

Accordingly, organizations and individuals are not recognized as taxpayers in terms of those land plots that they have on the right of gratuitous fixed-term use or transferred to them under a lease agreement.

From the name of the tax, it is clear that the object of taxation is land plots located within the municipality, as well as federal cities of Moscow and St. Petersburg, on the territory of which this tax was introduced.

At the same time, the Tax Code established a closed list of land plots that cannot be subject to taxation.

Cannot be subject to taxation, in particular, land plots withdrawn from circulation in accordance with Russian law. These include land plots occupied by especially valuable objects of the cultural heritage of the peoples of the Russian Federation, as well as objects included in the World Heritage List, historical and cultural reserves, objects of archaeological heritage.

Land plots limited in circulation in accordance with the legislation, provided for ensuring defense, security and customs needs, also cannot be subject to taxation.

The Tax Code does not recognize as objects of taxation land plots restricted in circulation in accordance with the legislation, within the forest fund, as well as occupied by state-owned water bodies as part of the water fund.

The tax base for land tax is determined as the cadastral value of land plots established by Russian legislation that is recognized as an object of taxation.

The tax base should be determined for each land plot as its cadastral value at the beginning of the year that is the tax period.

If several persons have the right of ownership, permanent use or life-long inheritance, then the tax base should be determined separately in relation to the share of each person in the common ownership of the land plot. The same procedure for determining the tax base applies when different tax rates are set for one piece of land.

Taxpayers-organizations are obliged to determine the tax base independently on the basis of information from the state land cadastre about each land plot belonging to them by right of ownership or by the right of permanent use.

Taxpayers who are individuals who are individual entrepreneurs must also determine the tax base on their own for the land plots they use in business. The determination of the tax base is made by them on the basis of information from the state land cadastre about each land plot belonging to them by right of ownership,

Local taxes of the Russian Federation

the right of permanent or perpetual use or the right of inherited life possession.

For each taxpayer who is an individual, the tax base should be determined by the tax authorities on the basis of information received from the authorities maintaining the state land cadastre, from the authorities registering rights to real estate and transactions with it, and from municipalities.

For certain categories of taxpayers Tax Code the tax base will be reduced by a tax-free amount of 10 thousand rubles. per taxpayer in the territory of one municipality and the cities of Moscow and St. Petersburg.

In particular, Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory, veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations, have the right to such a deduction.

The right to deductions was also granted to persons with disabilities who have III degree of restriction of their ability to work, as well as persons who have I and II disability groups, and persons with disabilities since childhood.

Individuals entitled to receive social support in accordance with the Law of the Russian Federation of 05.15.1991 No. 1244-1 "On social protection of citizens exposed to radiation due to the Chernobyl disaster", as well as in accordance with Federal law from 26.11.1998 № 175-FZ "On social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the production association" Mayak "and the discharge of radioactive waste into the Techa River" have the right to reduce the tax base by 10 thousand rubles

A similar right is also granted to individuals who took a direct part in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities,

as well as individuals who have received or have suffered radiation sickness or become disabled as a result of tests, exercises and other work related to any types of nuclear installations.

Reduction of the tax base by a tax-free amount is made on the basis of documents that confirm the right to reduce the tax base. These documents must be submitted by the taxpayer to the tax authority at the location of the land plot.

In the event that the size of the tax-free amount exceeds the size of the tax base, the tax base is assumed to be zero.

The Tax Code establishes the specifics of determining the tax base for land plots in common ownership. In this case, the tax base must be determined for each of the taxpayers who own the given land plot, in proportion to its share in the common ownership.

The tax base for land plots in common joint ownership is determined for each of the taxpayers - owners of the given land plot in equal shares.

The tax period for land tax is a calendar year.

The reporting period for taxpayers - organizations and individuals who are individual entrepreneurs - is a quarter.

At the same time, the Code grants the right of the representative bodies of municipalities and legislative bodies of the cities of Moscow and St. Petersburg not to establish a reporting period.

Tax rates for tax are established by regulatory legal acts of the representative bodies of municipalities, as well as by the laws of the cities of Moscow and St. Petersburg. At the same time, they cannot exceed the limits established by the Tax Code.

Local taxes of the Russian Federation

For land plots classified as agricultural land or land within zones of agricultural use in settlements and used for agricultural production, the tax rate cannot be more than 0.3%.

For land occupied by the housing stock and engineering infrastructure of the housing and communal complex or provided for housing construction, a marginal rate of 0.3% is also set.

The same marginal rate is established by the Code in relation to land plots provided to individuals for their personal subsidiary farming, gardening, truck farming or animal husbandry.

For other land plots, the land tax rate cannot exceed 1.5%.

When approving specific land tax rates, the representative bodies of municipalities and the legislative bodies of the cities of Moscow and St. Petersburg have the right to establish differentiated tax rates depending on the categories of land or the permitted use of the land plot.

As noted, the land tax is a local tax. Therefore, when the tax is introduced, the representative bodies of municipalities, as well as the legislative bodies of the cities of Moscow and St. Petersburg, can establish tax benefits, as well as the grounds and procedure for their application. In addition, they have the right to establish a tax-free amount for certain categories of taxpayers.

Simultaneously with this federal legislation established a limited list of tax benefits for land tax, which is mandatory throughout the Russian Federation.

According to the Code, organizations and institutions of the penal system are exempted from taxation in relation to land plots provided for non-

medium performance of the functions assigned to these organizations and institutions.

Organizations also do not have to pay this tax in terms of land plots occupied by public highways of general use, as well as by public railways and structures that are an integral technological part of these facilities.

At the same time, the privilege for lands occupied by railways is valid only until 2007.

Religious organizations do not pay land tax on the land plots belonging to them, on which buildings, structures and structures for religious and charitable purposes are located.

The land tax exemption is also provided to all-Russian public organizations of disabled people, including unions of public organizations of disabled people, provided that disabled people and their legal representatives make up at least 80% of their members. The privilege applies exclusively to those land plots that are used by them for the implementation of statutory activities.

Organizations whose authorized capital consists entirely of contributions from all-Russian public organizations of persons with disabilities are also entitled to a tax exemption, provided that average headcount disabled persons among their employees is at least 50%, and their share in the wages fund is at least 25%. This benefit is valid only for land plots used by these organizations for the production or sale of goods, works and services. This provision does not apply to the production and sale excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the government in agreement with all-Russian public organizations of disabled people.

Institutions, the only owners of whose property are all-Russian public organizations of disabled people, also do not have to pay land tax in cha

Local taxes of the Russian Federation

land plots used by them to achieve educational, cultural, health-improving, physical, cultural and sports, scientific, informational and other purposes of social protection and rehabilitation of disabled people, as well as to provide legal and other assistance to disabled people, disabled children and their parents ...

A tax exemption is also established for organizations of folk arts and crafts in relation to land plots located in places of traditional existence of folk arts and crafts and used for the production and sale of folk arts and crafts.

Individuals belonging to the indigenous small-numbered peoples of the North, Siberia and the Far East of the Russian Federation, as well as communities of such peoples, do not pay land tax in terms of land plots used to preserve and develop their traditional way of life, management and crafts.

Since 2006, an additional tax benefit has been introduced, according to which, within 5 years from the moment of the emergence of the ownership of the land plot, organizations - residents of the special economic zone are exempt from tax.

The Tax Code establishes a special procedure for the application of tax benefits in cases of their occurrence or termination of the right to a tax benefit for taxpayers during the tax or reporting period. In this case, the calculation of the tax amount or the amount of the advance tax payment for the land plot for which the right to the benefit is granted is made taking into account the corresponding coefficient. This ratio is defined as the ratio of the number of full months during which there is no tax benefit to the number of calendar months in the tax or reporting period. In this case, the month when the right to a tax benefit arises, as well as the month when the said right is terminated, shall be taken as a full month.

The Tax Code establishes the following procedure for calculating tax and advance tax payments.

The tax amount is calculated at the end of the tax period as the percentage of the tax base corresponding to the tax rate.

In this case, taxpayers-organizations are required to calculate the amount of tax or the amount of advance tax payments on their own.

Taxpayers - individuals who are individual entrepreneurs, must also independently calculate the amount of tax or the amount of advance payments in respect of land plots used by them in business.

As for taxpayers who are individuals, the amount of tax or the amount of advance payments to be paid to the budget is calculated by the tax authorities.

Representative bodies of municipalities and legislative bodies of the cities of Moscow and St. Petersburg have the right to provide for the payment during the tax period of no more than two advance tax payments for taxpayers who are individuals and pay tax on the basis of a tax notification.

The amount of the advance tax payment payable by a taxpayer - an individual who pays tax on the basis of a tax notice is calculated as the product of the relevant tax base and the share of the tax rate established by the representative bodies of municipalities and the laws of the cities of Moscow and St. Petersburg. At the same time, the size of this share should not exceed 1/2 of the established tax rate in the event of establishing one advance payment and 1/3 of this tax rate in the event of establishing two advance payments.

The amount of tax payable to the budget based on the results of the tax period is determined as the difference between the calculated amount of tax and the amount of advance tax payments paid during the tax period.

Local taxes of the Russian Federation

Taxpayers, in respect of which the reporting period is defined as a quarter, calculate the amount of advance tax payments after the expiration of the I, II and III quarters of the current tax period as 1/4 of the corresponding tax rate of the percentage of the cadastral value of the land plot as of January 1 of the tax year. period.

A special procedure for calculating the land tax is established when a taxpayer arises or terminates the right of ownership, permanent use or life-long inherited ownership of a land plot during a tax or reporting period. In this case, the calculation of the tax amount or the amount of the advance tax payment in respect of this land plot must be made taking into account the appropriate coefficient. The specified coefficient is determined as the ratio of the number of full months during which the given land plot was with the taxpayer to the number of calendar months in the tax or reporting period.

In the event that the occurrence or termination of these rights occurred before the 15th day of the corresponding month, inclusive, the month of occurrence of the specified rights shall be taken as a full month. If the occurrence or termination of these rights occurred after the 15th day of the corresponding month, then in this case the month of termination of the specified rights shall be taken as a full month.

On a land plot or its share inherited by an individual, the tax is calculated starting from the month of opening the inheritance.

The Tax Code grants the right to the representative bodies of municipalities and the legislative bodies of the cities of Moscow and St. Petersburg, when establishing a tax, to allow certain categories of taxpayers not to calculate or pay advance tax payments during the tax period.

Bodies registering rights to real estate and transactions with it are obliged to report on located

on the territory under their jurisdiction and land plots and their owners within 10 days after their registration.

The bodies maintaining the state land cadastre and the bodies of municipalities are obliged annually before February 1 of the year that is the tax period to report to the tax authorities at the place of their location information about land plots recognized as an object of taxation as of January 1 of the year that is the tax period ...

The specified information is submitted by the relevant authorities in accordance with the forms approved by the Ministry of Finance of Russia.

According to the results of the state cadastral valuation of land, the cadastral value of land plots as of January 1 of a calendar year must be communicated to all taxpayers no later than March 1 of this year. The order of communication is determined by local authorities and executive bodies of the cities of Moscow and St. Petersburg.

For land plots acquired by individuals and legal entities for the implementation of housing construction on them (except for individual housing construction), the amount of tax and the amount of advance tax payments are calculated taking into account a coefficient of 2 within a three-year design and construction period up to state registration rights to the constructed property.

In case of completion of such construction and registration of rights to the constructed real estate object before the expiration of the specified three-year period, the amount of tax paid during the design and construction period in excess of the tax amount calculated taking into account the coefficient 1 is recognized as the amount of overpaid tax and is subject to offset or refund to the taxpayer in the generally established okay.

In case of exceeding the established three-year period, the calculation of the amount of tax or the amount of advance tax payments must be made taking into account the coefficient of 4 in the current

Local taxes of the Russian Federation

the design and construction period exceeding three years, up to state registration of rights to the constructed property.

With regard to land plots acquired by individuals for individual housing construction, the calculation of the tax amount or the amount of advance tax payments is made taking into account the coefficient 2 during the design and construction period exceeding ten years, up to state registration of rights to the constructed property.

The procedure and terms for the payment of tax and advance tax payments are determined by the normative legal acts of the representative bodies of municipalities and the laws of the cities of Moscow and St. Petersburg when the tax is established in the respective territory.

At the same time, the deadline for paying tax for taxpayers - organizations or individuals who are individual entrepreneurs, cannot be set earlier than February 1 of the year following the expired tax period.

During the tax period, taxpayers are required to pay advance tax payments, if they are established in the relevant territory and for the relevant categories of payers.

At the end of the tax period, taxpayers are required to pay the remaining tax.

Tax and advance tax payments must be paid to the budget at the location of the respective land plots.

Individual taxpayers pay tax and advance payments on it based on a tax notice received from the tax authorities.

Taxpayers - organizations or individuals who are individual entrepreneurs, upon the expiration of the tax period, are obliged to submit to the tax authority at the location of the land plot tax return according to the form approved by the Ministry of Finance of Russia.

The specified taxpayers who pay advance tax payments during the tax period must submit to the tax authority at the location of the land plot a tax calculation for advance tax payments in the form approved by the Ministry of Finance of Russia.

Tax returns for tax must be submitted by taxpayers no later than February 1 of the year following the expired tax period, and calculations of the amounts of advance tax payments must be submitted no later than the last day of the month following the expired reporting period.

Control questions

1. What are the reasons for the introduction in the Russian Federation of a fundamentally new land tax?

2. Who is the land tax payer?

3. What is the object of land taxation?

4. What are the rates of land tax? Who installs them?

5. What are the land tax exemptions? Who installs them?

6. What are the rights of municipal authorities to establish land tax benefits?

7. What is the procedure for calculating and paying land tax?