Advance payment of land tax has not been paid. Rules and terms for payment of advances on land tax. Tax notice not received

Advance payments are made quarterly, on an increasing basis. The payment deadline is set by the local authorities. It is worth noting that payments may not be found at all. In order to find out whether it is necessary to transfer funds, as well as to clarify the timing of payments, you need to contact the tax office.

For example, in 2017 in Moscow they are as follows:

• for the 1st quarter before May 2;
• for the 2nd quarter before July 31;
• for the 3rd quarter until October 31.

Penalties and fines

About fines in Tax Code said in Art. 122. If there is a delay, the interest is charged daily. When calculating the penalty, the refinancing rate is taken into account, 1/300 is charged.

The penalty is imposed once. If non-payment is unintentional, then 20% of the amount owed will be charged. In case of deliberate non-payment of tax, it increases, reaching 40% of the debt.

Example

The arrears on the land tax of LLC "Blesk" amounted to 29,000 rubles. Refinancing rate 8%. The debt is not repaid for 50 days. The penalty is calculated as follows:

29,000 x 50 x 1/300 x 8% \u003d 387 rubles.

Advance payments of land tax

They are calculated quarterly:

Advance payment \u003d land cadastre x tax rate x ¼

If the company does not own the allotment for the entire quarter, paragraph 7 of Art. 396 NK. It is necessary to see when the registration of ownership of the territory was carried out. If up to the 15th day (inclusive), then payments are calculated for the whole month. If the company began to own land after the 15th, this month is not taken into account.

The final formula will look like this:

Advance payment for an incomplete quarter \u003d (cadastral value of the allotment × tax rate) / 4 x how many months the organization fully owned the land / 3

Example

OOO "Oblako" owns a land plot in Moscow, its cost is 60 million rubles. Benefits for land tax Cloud does not.

Advance payment for I, II and III quarters:

60 million rubles. × 0.1 × 1/4 \u003d 15,000 rubles.

For a full year, the company must contribute 60,000 rubles to the budget.

Conclusion

Land tax must be paid by all those organizations that do not have benefits. Advance payments are calculated on a quarterly basis, the accounting department of the company performs all actions on its own.

Land tax refers to local taxes and is governed by Chapter 31 of the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of municipalities. Land tax is required to be paid in the territories of municipalities.

In Krasnoyarsk, the land tax was introduced by the Decision of the Krasnoyarsk City Council dated 01.07.1997 No. 5-32.

Taxpayers

Taxpayers of land tax are individuals and legal entities that own land plots recognized as objects of taxation:

Ownership,

On the right of permanent (unlimited) use,

On the right of life-long inheritable donation.

Objects of taxation

The object of taxation is land plots located within the boundaries of the municipality, on the territory of which the land tax has been introduced.

Scroll land plots, which are not objects of taxation, is given in paragraph 2 of Article 389 of the Tax Code of the Russian Federation. These are land plots restricted in circulation or withdrawn from circulation, as well as lands of the forest fund.

Tax and reporting periods

The tax period for land tax is a calendar year.

Reporting periods are 1st quarter, 2nd quarter, 3rd quarter.

Local authorities may not set the reporting period in their regulations.

In Krasnoyarsk, reporting periods have been established.

The tax base

The tax base is defined as the cadastral value of the land plot.

To establish the cadastral value, the state cadastral valuation of land is carried out in the manner established by the Decree of the Government of the Russian Federation of 08.04.2000 No. 316. Information about the cadastral value of land plots is communicated to taxpayers in the manner established by the Decree of the Government of the Russian Federation of 07.02.2008 No. 52.

The tax base is determined in relation to each land plot and is equal to the cadastral value of this plot, formed at the beginning tax period (as of January 1 of a calendar year).

If the land plot was formed during the tax period, then its cadastral value is determined as of the date of the land plot registration.

If a land plot is located on the territory of several municipalities, then the tax base is determined for each municipal formation in proportion to the “municipal” share of the land plot. To calculate the tax base, the cadastral value of the entire plot must be multiplied by the corresponding share of the municipality.

If two or more persons own a land plot on the basis of common ownership, then the tax base is calculated by each taxpayer separately. The specifics of determining the tax base for such cases are established by Article 392 of the Tax Code of the Russian Federation.

According to paragraph 3 of Art. 391 of the Tax Code of the Russian Federation of organizations and individual entrepreneurs determine the tax base independently. At the same time, this rule applies to entrepreneurs only in relation to the lands used by them in entrepreneurial activities.

The tax base can be reduced by a non-taxable amount of 10,000 rubles by the taxpayers listed in paragraph 5 of Art. 391 of the Tax Code of the Russian Federation.

Tax rates

Tax rates are set by local governments. The maximum sizes of these rates, above which the “local” rates cannot be, are established by paragraph 1 of Art. 394 of the Tax Code of the Russian Federation.

Local authorities have the right to establish differentiated rates depending on the category of land, as well as the permitted use of the land plot.

In Krasnoyarsk, the land tax rate:

1) is 0.1 percent of the cadastral value in relation to land:

Those occupied with housing stock, engineering infrastructure facilities of the housing and communal complex (except for the share in the right to a land plot attributable to an object that is not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or purchased (provided) for housing construction;

Referred to land in the area of \u200b\u200bagricultural use and used for agricultural production;

Purchased (provided) for personal subsidiary farming, gardening, country house farming, truck farming or animal husbandry;

Occupied garages and parking lots;

2) is 1.5 percent of the cadastral value in relation to other land plots.

Tax incentives

Organizations and individuals who have been granted land tax benefits are listed in Article 395 of the Tax Code of the Russian Federation. This list is valid throughout the territory of the Russian Federation.

Local authorities can establish additional benefits for certain categories of taxpayers (clause 2 of article 387 of the Tax Code of the Russian Federation).

In Krasnoyarsk, the following are exempt from taxation:

State authorities of the Krasnoyarsk Territory and city self-government in relation to land plots provided to ensure their activities;

Health care institutions financed from the regional budget and (or) the city budget and the Mandatory Health Insurance Fund;

Educational, sports, cultural and social protection institutions financed from the regional budget and (or) the city budget.

Calculation of advance payments and tax

Land tax (ZN) for each land plot for the tax period is calculated as the product of the tax base (NB) by the tax rate (SN) established in a particular municipality where the land plot (or part of it) is located, taking into account the correction coefficient (K) :

ZN \u003d NB x CH x K

The correction factor (K) is defined as the ratio of the number of full months (N ), during which the taxpayer owned the land plot during the calendar year, to the number of calendar months in the tax period (12 months):

K \u003d N / 12

If the emergence (termination) of the rights of the taxpayer to the land plot occurred before the 15th day of the month, then the month of the emergence of the rights is taken as the full one. After the 15th day - the month of termination of these rights.

Advance payment amount fori-th quarter (А i ) is calculated as the fourth part of the product of the tax base (NB) and the tax rate (CH), taking into account the correction factor (K i ) for the actual period of ownership of the site:

A i \u003d ¼ x NB x CH x K i

The quarterly correction factor is calculated as the ratio of full months (N square ), during which the taxpayer owned the land in the reporting period (quarter), to the number of months of the reporting period (3 months):

K i \u003d N square / 3

The amount of tax (ZN pk) payable to the budget based on the results of the tax period (calendar year) is determined net of advances accrued during the year:

ZN pack \u003d ZN - A 1kv - A 2kv - A 3kv

The specifics of calculating tax and advances on land plots acquired (provided) in ownership for housing construction (except for individual housing construction) are provided for in paragraphs 15 and 16 of Art. 396 of the Tax Code of the Russian Federation. If a taxpayer has acquired (received) a land plot for housing development, then for the first three years he calculates the tax with an increasing coefficient 2. If the object built and put into operation is registered before the expiration of the 3-year period, then the tax amount in the amount of a one-time rate is subject to offset or return. If construction continues after the expiration of a 3-year period, then the tax is calculated with an increasing coefficient of 4 until the date of state registration of the property.

Payments and reporting

Terms of tax payment, advance payments and reporting by organizations and individual entrepreneurs on land tax are presented in the table.

It is legally stipulated that land is provided for use by the population on a paid basis. The fee is understood as a special fee for a plot of land. In order to avoid administrative penalties and not have problems with public services, landowners need to understand the procedure for calculating and calculating the fee, as well as the specifics of its payment and possible penalties for the late receipt of funds.

Do I need to transfer advance payments for land tax?

Advance land tax payments are made by any owner: a company, an ordinary citizen or a private entrepreneur. In accordance with the Tax Code of the Russian Federation, categories for preferential taxation are also determined.

The collection includes lands that meet the following criteria:

• Are located in the territory where tax duties apply;
• Designed for lifelong or perpetual use, are owned by a person classified as taxpayers;
• Purchased in compliance with all legal regulations.

There is a quarterly payment of the corresponding advance payments, which is confirmed by the laws of a particular region, guided by general territorial norms. At the same time, organizations are obliged to calculate it independently, and individual entrepreneurs and citizens can be guided by a notification with a receipt, which is drawn up and sent by the tax service.

Other details related to the tax on the sale of the land plot in 2019 (for individuals) are available.

Are penalties charged on advance payments of land tax?

Penalties on advance payments of land tax are charged in case of full or partial non-payment of the amount of payments within the terms established by law. The taxpayer has the ability to calculate it independently using a publicly available formula, starting from the next day, immediately after the expiration of 90 days from the period allotted for payment. If a violation has been identified by the regulatory authorities, the calculation is made by them from the very first day of delay.

The legislation provides for a number of reasons why the owner is exempted from penalties. Among them are circumstances beyond the control of the taxpayer and related to the work of the bank or the tax service itself.

Deadlines for payment of advance payments for land tax in 2019

Terms of advance payments for each quarter are determined by local authorities for a year, separately for legal entities and other entities. Organizations must independently monitor the fulfillment of their own obligations for land payments, while individual entrepreneurs and ordinary land owners receive special notification forms with a receipt.

The due date is set not earlier than the declaration corresponding to the fee is provided. Despite possible differences in the schedule set by local authorities, usually the deadline for the transition between quarters is the month following the last quarter: April, July and October.

Advance payments in 2019 for legal entities

Organizations are a separate category of tax payers: the procedure and terms differ from individuals, which is confirmed by municipal laws. All the nuances of paying advance payments for land tax are fully regulated by local authorities.

Late payment of it leads to the accrual of a penalty: a daily percentage of the amount owed. When calculating the monetary component of the fee for a legal entity, the accounting department will have to use the cadastral value of the site and the tax rate coefficient.

It should be borne in mind that each land user, by law, must pay a certain percentage of the duty to the state. This procedure is implemented in mandatory and in accordance with the rules established by the Tax Code of the Russian Federation.

The land tax is a local tax (Article 15 of the Tax Code of the Russian Federation), and the timing of its payment is established by regulatory legal acts (NLA) of the representative bodies of municipalities, as well as the laws of federal cities, which include Moscow, St. Petersburg and Sevastopol (paragraph 1 Article 397 of the Tax Code of the Russian Federation).

Accordingly, in order for an organization to understand when it needs to pay land tax, it must familiarize itself with the legal regulations of that municipal formation (the law of a city of federal significance) on the territory of which its land plot is located.

Term for payment of land tax for the year

The representative bodies of municipalities, when setting the deadline for the payment of the land tax for legal entities, are obliged to observe one rule: this deadline cannot be set earlier than the deadline for filing a land tax declaration (clause 1 of article 397 of the Tax Code of the Russian Federation). That is, the established deadline for paying tax for the year should be no earlier than February 1 of the year following the reporting year (clause 3 of article 398 of the Tax Code of the Russian Federation).

Term for payment of land tax advances

Local authorities can oblige legal entities to pay advance payments for land tax during the reporting year. The same authorities set the deadlines for payment land advances (Clause 2, Article 397 of the Tax Code of the Russian Federation).

Examples of established deadlines for the payment of land tax by organizations

For example, in Moscow, organizations must pay land tax for the year no later than February 1 of the year following the reporting year (clause 1 of article 3 of the Law of Moscow of November 24, 2004 N 74). That is, the deadline for payment of the land tax for 2016 expires on 02/01/2017.

In addition, organizations that have land plots on the territory of Moscow must pay advance payments for land tax. They must list their budget no later than the last day of the month following the reporting quarter (clause 2 of article 3 of the Law of Moscow of November 24, 2004 N 74, clause 2 of article 393 of the Tax Code of the Russian Federation). It turns out that organizations must pay advances on land tax in 2017 in the following terms:

Land tax individual entrepreneur: due date

For the purpose of paying land tax, individual entrepreneurs are equated to ordinary individuals who must pay tax no later than December 1 of the year following the reporting year, on the basis of a notification received from the Federal Tax Service Inspectorate (

It is important for landowners to know the due date for land tax in 2018, as well as the timing for paying advance payments. This is a local tax, the term for payment of it is set by the regional administration, so they will be different in different regions. In order not to miss the payment, see our instructions.

Deadlines for payment of land tax in 2018

Before talking about the timing of payment of land tax in 2018, we will make one important clarification. Land tax rates, including the timing of its payment, and the possibility of paying advance payments are fully and fully regulated by the regulatory legal acts of the representative bodies of the regions of the Russian Federation (clause 1, article 387 of the Tax Code of the Russian Federation).

In other words, in every territory Russian Federation there are terms for payment of land tax. As well as their terms for the payment of advance payments, if any, and their tax rates, both for legal entities and individuals.

In the cities of federal significance: Moscow, St. Petersburg, Sevastopol - the timing of payment of the land tax and advance payments in 2018 is established by the Tax Code of the Russian Federation and the laws of the indicated subjects of the Russian Federation.

All decisions of the local administration regarding the timing of payment of land tax in 2018 must obey the rules that we have collected in this table.

Deadlines for payment of land tax advances in 2018

The timing of advance payments is also subject to the general procedure for land tax. That is, they are also regulated by local authorities.

Important! Representatives of the regional administration have the right to abolish the payment of advances on land tax altogether. In this case, organizations will have to deposit money for the land for a whole year at once.

But if in your area there is a practice of advance payments for land tax, then the rules for paying advances are as follows:

• Advances for the land are paid quarterly.
• The payment deadline is set by the local administration. Most often, but not necessarily, this is the month following the reporting quarter.
• The advance is paid at the rate of ¼ of the total tax.
• At the end of the year, organizations deduct advance payments from the total amount of land tax, and make the final calculation no earlier than February 1 of the next year.

Attention! Advance payments can only be set for organizations that are legal entities... Businessmen and individuals pay tax once a year, according to the notification received from the department of the Federal Tax Service.

What is the difference between the term for payment of tax and advance payments for land tax

The difference in the timing of payment of land tax and advance payments between territorial entities can be significant. For instance:

Below we will tell you where and how you can find out the timing of payment of tax and advance payment on it in your region.

How can you find out the timing of payment of land tax and advance payments on it in 2018 in your region

Surely the land tax taxpayers had a question, if the terms of payment are set by the municipal authority, then where they can be found. In fact, everything is quite simple. There are two ways:

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

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

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

The window of the official service of the Federal Tax Service will open for you, where you will need to select your region from the proposed list, as well as the year of payment of the tax that interests you. Then press the button "find".

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

This is how it looks for Moscow and St. Petersburg.

Insert: Sample 1 due dates for payment of land tax

Insert: Sample 2 due dates for payment of land tax

Text: land tax due date

Be careful!In 2018, it is necessary not only to pay the full land tax on time, but also to submit a land tax return.

For organizations that are legal entities, there is only one way to pay land tax and advance payments on it in 2017 - a bank transfer.

Individual entrepreneurs and physicists can transfer the tax in any way convenient for them:

• through the website of the Federal Tax Service of the Russian Federation;
• through Internet services, such as government services, etc.
• using special mobile applications;
• by paying in cash at the bank.