Advance land tax payments are required. Land tax: elementary taxation. How to calculate an advance payment of land tax

Advance payments for land tax in 2019 for legal entities are established by regional authorities in every corner of the country. Municipalities set not only their size, but also the timing of payments. They may differ in each region.

The Tax Code gives the municipalities of the districts the right to establish a tax on land, as well as to determine specific regulations governing its payment and calculation. The accountant at the company must find a solution of the city council in the region legal entity and find out if he should pay money, and in what amount. The decision of the municipalities must be documented and officially adopted, only then it becomes necessary to implement it.

On the information portal of the Federal Tax Service of the Russian Federation, in the section entitled "Reference information on rates and benefits for property taxes», You can find out the information of interest. For example, find the numbers and dates of acceptance of documents in each region. It will also indicate the body that adopted the document.

The Tax Code establishes a link between periods and compulsory payment advance payments. When the municipality established quarterly reporting periods, then the owners of the sites must pay three quarterly transfers. More accurate information can be fixed in the decision of the local authority. The amount of the advance payment for land tax for a legal entity is different from that set for individuals.

KBK is a budget classification code, it is directly related to the territorial location of the site for which payment must be made. In 2019 year KBK such contributions have not changed.

Payers are required to correctly indicate the BCC in order to cash entered the budget of a certain territory on time. The budget classification code is different for different types of settlements, regions and urban districts.

The timing of advance payments for land tax on ownership and use of land should be found out by visiting the tax office in the region where the site is located.

The Tax Code of Russia defines a period of time during which it is necessary to submit a declaration on land contributions. This day is February 1 of the calendar year immediately following the reporting year.

Based on this, the deadlines for the payment of land tax money for legal entities cannot be set earlier than 02/01/2018, the deadlines for the payment of advance land tax payments for 2019 can be determined during the reporting year. Based on the order established at the federal level, the municipalities of the districts determine the deadlines for the delivery of documentation for payment.

For example, if firms have land plots in Moscow, then they are required to pay advance payments no later than the last day of the month following the reporting quarter. Money transfer intervals:

• for the 1st quarter of 2019 - May 2 (due to holidays and weekends);
• for the 2nd quarter of 2019 - July 31, etc.

Local authorities have the right to set the time of prepayment payment in each territory.

This is done by the legislative authorities in such cities:

• Sevastopol;
• Moscow;
• Peter.

Dimensions mandatory contributions, as well as the payment deadline, are determined by decisions of the local authorities of the regions on the territory of Russia. They do not have the right to go beyond the limit that is established at the federal level, that is, it is impossible to exceed the upper limit of the amount for the land tax.

To decide the determination of the amount for land tax, in each region the values \u200b\u200bspecified in the Tax Code of the Russian Federation must be taken. For example:

• lands that are classified as agriculture (they contain residential buildings, as well as subsidiary farming) - the rate is 0.3% of the cadastral price;
• land used for non-agricultural purposes - rate 1.5 of the value cadastral value.

Previously, the land tax, its value, was calculated from the carrying monetary value of the site, then from January 1, 2019, one should rely on the cadastral value. This innovation applies only to 29 regions in Russia, not the whole country. In which territories it was introduced, you can find out by contacting the appropriate service or see the information on the website.

Important! Land tax in every corner of the country depends on the purpose of the land. For legal entities, depending on how they use the territory of the site, the amount of the contribution and prepayment will be determined.

For late payment of advance payments for land tax in 2019 for legal entities, as well as for non-compliance with payment by February 1 of the year following the reporting period, a fine is established.

Privileges

The state provides land tax exemptions for legal entities and individuals. The code establishes a number of legal organizations that can receive benefits when calculating a mandatory cash contribution. Among them.

Land tax - due dates for advance payments 2018 the years are set at the local level. About who and when pays advances - in our material.

Who pays land tax advances and in what amount?

For land tax at the level of federal legislation, the following are established:

• tax period - year;
• reporting periods - 1st, 2nd and 3rd quarters.

The land tax is local, and if the reporting periods are not canceled by the local regulation, taxpayers in the status of legal entities are required to make advance payments (clause 2 of article 393, clause 6 of article 396 of the Tax Code of the Russian Federation).

The amount of advance payments is calculated according to the formula:

NZ (AVANCE) \u003d (KS / 4)? ST / 12? MONTH,

КС - the cadastral value of the site;

MES - the number of full months the firm owned a land plot during the reporting period.

The amount of tax payable at the end of the year is calculated using the formula:

NZ (ANNUAL) \u003d NZ? ADVANCES,

NZ - calculated tax for the year;

ADVANCES - all NZ (ADVANCE) paid for the year.

The NZ indicator is calculated by the formula:

NZ \u003d KS? ST / 12? MONTH

The timing of payment of advances on land tax in 2017-2018 is set by the constituent entities of the Russian Federation.

How long can advances be paid?

The provisions of clause 2 of Art. 3 of the Law of Moscow "On Land Tax" dated November 24, 2003 No. 74, it is established that the capital companies that own taxable real estate are obliged to pay advances by the last day of the month, which goes after the reporting period - a quarter.

And now let's turn to the normative act adopted by the authorities of another city. So, in clause 5.2 of the resolution of the city council of Nizhny Novgorod dated October 28, 2005 No. 76 it is said that firms owning land plots must pay advances by May 10, August and November (following the results of the 1st, 2nd or 3rd quarter).

Thus, depending on the specific region (settlement), the legislators' approaches to determining the procedure for paying advances on land tax may differ.

Land tax advances are paid by organizations, unless the reporting periods for this tax are canceled at the local level. Specific terms for payment of advances are set by the constituent entities (municipalities) of the Russian Federation.

How are they charged?

What features and nuances of this procedure must be taken into account.

What you need to know: ^

Land tax - transfer to local budget a certain amount of money for a site that is owned by an individual, individual entrepreneur or organization.

The tax period for this payment is one year. The federal law, which contains all the basic concepts and provisions - No. 141-FZ of November 29, 2004, It is detailed in Ch. 31 of the Tax Code of Russia.

Who submits the calculation?

The Federal Law contains only the main provisions governing relations between the parties.

For the land tax to take effect, an official decision of the local legislature is required.

If it is accepted and valid, then all taxpayers should have information about who submits the calculation.

The question of whether it is obligatory to pay advance payments for land tax requires careful study of the legislation in force in the territory.

To oblige citizens, individual entrepreneurs and organizations to transfer this tax, two main conditions must be met:

• cities that are of federal importance, municipalities must enter into legal force 31 chapters of the Tax Code of the Russian Federation on their territories;
• local authorities are obliged to establish a reporting period, approve a provision on the transfer of advance payments to the budget.

If these conditions are met, the calculation is provided no later than the last day of the month that follows the expired reporting period. This rule applies to both enterprises and individual entrepreneurs.

You can find out what provisions are in force in the territory where the land plot is located by contacting your local Tax Office.

For what period to report?

The tax period for land tax is one year. The reporting periods for the payment are the first, second and third quarters of the calendar year.

This rule applies to citizens, organizations and individual entrepreneurs. Local authorities have the right not to set the reporting period.

With individuals, everything is simple. The tax service calculates and forms the amount of payment and sends a receipt to the citizen.

The payment term and advance payments for land tax are established by each territory independently. Individuals do not need to submit any reports to the tax office.

Cadastral value of land

What is the cadastral value of land and how to find it out - questions, the answers to which everyone wants to know. This is an estimated value determined as a result of the state cadastral valuation of land.

This procedure is carried out taking into account the classification of sites for their intended purpose. The basic concepts, provisions are located in Art. 66 of the Land Code of the Russian Federation.

Any land object has a unique cadastral number. Their appropriation is the task of the authorities cadastral registration.

To give a cadastral number to a specific site, specialists from cadastral registration organizations break down the country's territory into cadastral districts, quarters, districts and cadastral divisions.

In some cases, the cadastral value may change:

• transfer of land to another category;
• the area of \u200b\u200bthe site has changed;
• the type of permitted use of the land object has changed.

If one of the listed provisions comes into force, then the cadastral value is recalculated.

Calculation rules (formula)

The procedure for calculating the land tax and advance payments on it is described in detail in Art. Chapter 396 Chapter 31 Tax Code Russia.

The payment amount is calculated as the difference between the tax amount calculated in accordance with paragraph 1 of this article and the amounts that were transferred as advance payments for the tax period (year).

Legal entities and individual entrepreneurs that are taxpayers, for which the reporting period is set as a quarter, are required to calculate advance payments for land tax at the end of the first, second, third quarter.

The size of the calculus is? tax rate percentage of the cadastral price of land.

The general formula for calculating land tax is as follows:

where NS - tax rate;

KS is the cadastral value of the land.

When to pay (due date)?

Organizations and individual entrepreneurs in accordance with current legislation, they are obliged to calculate and pay land tax on their own.

There is no definite answer to the question of whether it is necessary to transfer advance payments for land tax. Payment term is regulated by local authorities.

In some regions, such payments are not established. Therefore, it is necessary to find out all the information in the Tax Inspectorate at the location of the land plot.

The limits of payment are marked in the Tax Code of Russia. The reporting period for land tax is one year. Therefore, legal entities are obliged to pay for it no later than February 01 of the next year.

The land tax declaration is a reporting document that organizations submit to the Tax Office.

How to fill: ^

First you need to find and download the declaration form. Below is a sample document, you can see how it looks.

Further, adhering to certain rules, you must fill it out correctly. The declaration is drawn up by the taxpayer for all plots of land owned, which are located within the boundaries of the municipal district.

The reporting document consists of three sheets: title page, Section # 1 and Section # 2.

There are three ways to fill out the declaration:

• independently;
• applying software for automated filling of the declaration;
• you can seek help from a specialized organization that is engaged in filling out reports for clients.

Read here what penalties for non-payment of land tax.

Filling rules:

If you have chosen the first method, then the information below will help you not to get confused and fill out the document without errors.

Title page

The first sheet is not difficult to design. Here you need to specify:

• TIN of the organization or individual entrepreneur;
• taxable period;
• full name of the tax authority;
• its official name;
• contact number;
• type of economic activity;
• date.

The title page must be certified with your signature.

This sheet consists of several blocks. All fields must be filled in correctly. Section 1 is intended to reflect the amount of tax that, according to the taxpayer, must be paid to the budget.

On this sheet, you must indicate the code of the budget classification, the OKATO code, due dates and the amount of payment, general tax on all plots of land that are located within the boundaries of the municipality.

The third sheet contains a detailed calculation of payments for each land plot. Line 010 indicates the cadastral number of the land.

The next line is the OKATO code. Line 030 - category code land plots... It is listed on the title deeds.

Line 040 is intended for entering information about plots that are intended for housing construction. In line 050, the cadastral value of the land should be entered.

LLC "Avtomatika" owns the land on which the production buildings of the organization, office and recreation center (house of culture) are located.

The land plot has a size of 20,000 sq. m. The area of \u200b\u200bthe recreation center is allocated separately. It is 2,000 sq.m. On the territory of the region, 31 chapters of the Tax Code of Russia have been adopted and are in force.

Therefore, the land belonging to Avtomatika LLC has been assigned cadastral number 09: 38: 2222444: 0008. The cost of the land plot (cadastral) is 2,000,000 rubles, and the tax rate is 1.5%.

The law, which deals with land tax, lists the benefits. A recreation center is located on the territory of the company, which belongs to the objects of the social and cultural sphere. Therefore, this privilege should be applied to the area of \u200b\u200bland under the house of culture.

The share of land that is not taxed (2,000 sqm / 20,000 sqm) is 0.10.
The tax benefit will be 200,000 rubles. (2,000,000 x 0.10).

The tax base:

2,000,000 - 200,000 \u003d 1,800,000 rubles.

The amount of the advance payment for six months will be 6,750 rubles:

1,800,000 x 1.5 / 100 \u003d 27,000 and this amount must be divided by 4 (quarters).
Total: 6 750 rubles.

If the owner owns the land for an incomplete reporting period, then in this case he must calculate advance payments for an incomplete year. In the line, which is designated by the code 220, it is necessary to indicate the coefficient K2.

This indicator is defined as the ratio of the number of full months (the period when the land was already owned) to the number of months in the reporting period.

Frequently asked questions: ^

Individuals, individual entrepreneurs and organizations very often have questions related to land tax. For example, what is the threat of non-payment of advance payments for land tax.

If in the territory where the land is located, rules on the transfer of advance payments have been adopted, then organizations and individual entrepreneurs must transfer them to the local budget in a timely manner.

If this is not done, then the Tax Inspectorate will charge interest and a fine.

When is zero settlement presented?

Zero calculation must be provided by taxpayers (organizations and individual entrepreneurs) in several cases:

• the cadastral value of the site is known, but the information was not provided to the payers;
• local authorities have not yet adopted the procedure and have not approved the receipt of information by taxpayers on the price of land.

Are penalties charged on advance payments of land tax?

This issue is controversial. It all depends on the position that the local authorities have adopted.

In most cases, the Tax Inspectorate has the right to calculate penalties in accordance with Art. 75 of the Tax Code of Russia in the prescribed manner.

Specificity of accrual for individual entrepreneurs

Each individual entrepreneur must be aware of the rules and laws that are legally binding in the territory where his land plot is located.

Individual entrepreneurs are obliged to independently determine tax base... This can be done using the data of the state land cadastre.

The amount of advance payments is calculated, how? the tax rate is the percentage of the cadastral value of the land.

Her testimony is taken on January 1 of the year, which is tax period... The payment deadline is regulated by local authorities.

All about the Land Tax CBC for individuals can be found here.

What are the transactions when calculating land tax in budgetary institution? Read here.

Today the legislative framework the land tax is being improved. The main provisions and rules in force in the territory where the land plot is located can be found in the local Tax Office.

Experts will explain the features, will be able to answer all questions related to the calculation of tax, the payment of advance payments on it.

Land tax for organizations

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Land tax is local and regulated by law municipalities, and in the cities of federal significance - Moscow, St. Petersburg and Sevastopol - by the laws of these cities. Within the framework of the Tax Code, municipalities are determined within the framework of:

• tax rates;
• the procedure and terms of tax payment;
• tax incentives, including the amount of tax-free amounts for certain categories of taxpayers.

Which organizations pay land tax?

Land tax payers are organizations that own land plots that are recognized as objects of taxation in accordance with Article 389 of the Tax Code. The land must belong to the organization on the basis of ownership, the right of permanent (perpetual) use or the right of inherited life ownership.

Organizations do not report and do not pay tax on land plots that they have on the right of free use or transferred under a lease agreement.

If the land plot belongs to the property constituting a mutual investment fund, the taxpayer is recognized management Company... The tax is payable on the property that constitutes this mutual fund.

Object of taxation for land tax

The object of taxation is landlocated within the municipality in the territory of which the tax was introduced. Also not recognized as an object of taxation:

• land plots withdrawn from circulation in accordance with the legislation;
• land plots limited in circulation, which are occupied by especially valuable objects of cultural heritage, objects included in the World Heritage List, historical and cultural reserves, objects of archaeological heritage, museum-reserves;
• land plots from the forest fund lands;
• limited in circulation land plots occupied by state-owned water bodies;
• land plots included in common property apartment building.

Tax base for land tax

The tax base is determined separately for each land plot and is equal to its cadastral value as of January 1 of the year for which the tax is calculated. If the land plot appeared during the tax period, then to determine the tax base, the cadastral value is taken as of the date of the state cadastral registration of the land plot.

The change in the cadastral value of the land plot during the tax period is not taken into account when determining the tax base in this and previous tax periods. There are exceptions to this rule:

• if the cadastral value of the land plot has changed after the correction of a technical error made by a state body when registering a land plot or maintaining a real estate cadastre: in this case, the correction is taken into account in calculating the tax base starting from the period in which the error was made;
• if the cadastral value of the land plot has changed by a court decision or a dispute resolution commission: in this case, the changed cadastral value is valid starting from the period in which an application for revising the cadastral value was submitted. But not earlier than the date when the original (disputed) cadastral value was entered into the cadastre.

If the land plot is located in the territories of several municipalities, the tax base for each of them is determined separately and is equal to the share of the cadastral value of the entire land plot, proportional to the share of the part of the plot.

How to determine the tax base for a jointly owned land plot

For land plots that are in common shared ownership, the tax base is determined separately for each taxpayer who owns the land in proportion to his share in the common property.

Often, when buying real estate, the buyer obtains ownership of the part of the land plot that is occupied by real estate and is necessary for its use. The tax base for this land plot for the specified person is determined in proportion to his share in the ownership of the land plot.

If the property is bought by several persons, the tax base for each is determined in proportion to the share in the ownership (in the area) of the specified property.

Tax and reporting period for land tax

The tax period for land tax is a calendar year. Reporting periods for taxpayers-organizations are the first quarter, second quarter and third quarter of the calendar year. The legislative bodies of the municipality may not establish the reporting period.

Land tax rate

Tax rates are established by the regulatory legal acts of municipalities and the laws of federal cities of Moscow, St. Petersburg and Sevastopol.

Bets cannot exceed:

• for agricultural land and land used for agricultural production;
• for lands occupied by housing stock and objects of engineering infrastructure of the housing and communal complex;
• for plots acquired for personal subsidiary farming, gardening, truck farming, animal husbandry, dacha farming;
• for sites allocated for defense, security and customs purposes.

- 1.5% for other land plots.

Taxation is made at the same rates, if tax rates are not determined by the regulatory legal of the municipality.

The municipality can establish differentiated tax rates depending, for example, on the category of land or the location of the object of taxation of the plot in the municipality.

Land Tax Incentives

The following are exempt from taxation:

• organizations and institutions of the penal system of the Ministry of Justice in relation to land plots that are used to directly perform the functions assigned to these organizations;
• organizations - in relation to land plots occupied by state public highways;
• religious organizations - in relation to areas on which buildings of religious and charitable purposes are located;
• all-Russian public organizations of disabled people;
• Skolkovo people.

See the full list here.

The procedure for calculating land tax and advance payments on it

The tax amount is calculated after the end of the tax period and is equal to the product of the tax rate and the tax base. If a company has acquired a land plot for the purpose of housing construction, the tax and advance payments on it are calculated with the coefficient:

• coefficient \u003d 2 is applied within 3 years from the date of state registration of rights to a land plot and until state registration of rights to a constructed property;
• if the construction and state registration of rights occurred before the expiration of three years, then the overpaid tax amount is credited or returned to the taxpayer in accordance with the general procedure;
• if housing construction has exceeded the 3-year period, the coefficient \u003d 4 is applied over the next 4 years and until the state registration of rights to the constructed object.

Taxpayers-organizations, for which quarterly reporting periods are established, independently calculate land tax and advance payments on it after the end of the first, second and third quarters.

Quarterly advance payment \u003d? * tax rate * cadastral value of the land plot as of January 1 of the tax period.

Municipalities may allow certain categories of taxpayers not to calculate or remit advance payments.

Based on the results of the tax period, organizations transfer to the budget the difference between the calculated amount of tax and the advance payments paid during the tax period.

Incomplete tax period or incomplete period of validity of benefits

If the taxpayer received or lost ownership of the land plot during the tax period, the time of land ownership must be taken into account when calculating the tax and advance payments. For this, the coefficient is calculated: the number of full months of ownership of the site is divided by the number of calendar months in the tax (reporting) period.

The calculation of the number of full months of ownership of the site is done as follows:

• if the ownership right to the land plot or its share occurred before the 15th day (inclusive) or the termination of the right occurred after the 15th day, the month of occurrence (termination) of the specified right is taken as a full month;
• if the ownership right to the land plot or its share occurred after the 15th day or the termination of the right occurred before the 15th day (inclusive), this month is not considered the month of ownership of the plot.

Taxpayers who are eligible for tax benefits must submit supporting documents to the Federal Tax Service Inspectorate at the location of the land plot. If a taxpayer has acquired or lost the right to a land tax benefit during the tax period, when calculating the tax and advance payments, it is necessary to take into account the period of absence of this benefit. The month when the right to a tax benefit was created and terminated is taken as a full month.

When to submit your land tax return

Taxpayers-organizations, no later than February 1 of the year following the expired tax period, pass tax return in tax authority at the location of the land plot. Largest taxpayers, submit declarations to the tax authority at the place of registration as the largest taxpayers.

Term for payment of land tax and advance payments

Organizations pay advance payments and land tax to the budget at the location of land plots within the time limits established by the regulations of municipalities. The deadline for paying the tax cannot be earlier than the deadline for submitting the land tax declaration - now it is February 1.

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Advance payments of land tax

Advance payments of land tax

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. Art.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, must comply with 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 deadline for paying tax for the year should not be 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 of payment of advances on land tax

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

In order to pay 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 (

Land use in the Russian Federation is regulated by the Land Code, differentiating them according to various criteria, for example, by purpose. The payment for the use of this natural resource is a land tax related to local and regional budget replenishment. Therefore, decisions on its introduction are made by the authorities of the constituent entities of the Russian Federation. When setting tax rates and payment terms, they are guided by Ch. 31 of the Tax Code of the Russian Federation.

Land tax: payment of advance payments

The tax is paid by companies, entrepreneurs and citizens if they use land, acquire it or own it in the territories where it operates. Companies calculate the tax themselves, for individuals and entrepreneurs, the IFTS took over the calculation and sending of notifications with the amount to be paid.

The tax rates depend on the purpose of the land. For example, at a rate of 0.3%, tax and advance payments on land tax are calculated for agricultural land, housing estates, horticultural associations and the needs of the country's defense. For other categories of land, a rate of up to 1.5% is applied, which is the maximum. However, by local documents adopted by the regional authorities, it can be reduced.

The legislation of the Russian Federation for enterprises provides for splitting into advance payments for land tax, paid quarterly. Usually this condition is confirmed by regional laws. They also approve the terms of payment. The regions have the right not to introduce advance payments, therefore, when figuring out the nature and term of payment of advance payments for land tax, they are guided by territorial norms.

How to calculate an advance payment of land tax

The tax period is a year. The base is the price of a plot of land according to the cadastre, set for January 1 of the year for which tax is calculated and paid. You can inquire about the cadastral value in the Rosreestr authority.

The annual tax amount is calculated according to the formula:

• ∑ ng \u003d C to X C n, where C k is the cost of the site according to the inventory, C n is the tax rate.

When purchasing or selling a land plot in the middle of a year, the tax is calculated based on the number of full months of ownership in a year.

• ∑ ng \u003d C to X C n / 12 X K pm, where 12 are months, K pm is the number of full months of ownership.

On the basis of these formulas, advance payments for land tax are calculated. If advances are provided for by local laws, then they must be charged and paid at the end of the 1st, 2nd and 3rd quarters. The calculation formula is as follows:

• A zn \u003d C to X C n X ¼, where A zn is the very advance payment necessary for payment.

Calculation of advance payments for land tax in incomplete year

Upfront payments for plots purchased or sold during the year are calculated based on the number of full months of ownership of the resource. In this case, a month is considered complete if the ownership right is issued before the 15th day inclusive, the registration of the object after the 15th day excludes this month from the calculation of the advance. So, if the registration of the right to own the plot took place on October 20, then in the 4th quarter the number of full months for calculating the tax will be 2.

The same rules are followed when terminating property rights to land: a full month will be the registration of this action by the 15th. For example, when the plot is sold on October 15, the number of full months of ownership will be 10, and on October 16 - 9.

The amount of advance payment for an incomplete year is calculated according to the formula:

• A ng \u003d (C to X C n / 4) X (K pm / 3), where A ng is an advance for an incomplete year.

Terms of payment of advance payments of land tax by enterprises

The payment of advance land tax payments by companies is carried out on the basis of regional legislative acts. It is the municipal laws that set the deadline for payment of advance payments for land tax. With a certain degree of confidence, one can only navigate by the timing of the tax payment for the year, since the power structures of the regions follow the requirement federal law set the deadline for payment of tax for a year not earlier than the deadline for submitting a land tax return, i.e. 1 February.

So, advance payments for land tax, the payment terms of which depend on regional laws, are made in different regions at different times. For example, Moscow companies are required to pay land tax for 2016 by 01.02.2017, and to transfer advances by the end of the month following the reporting quarter.

Land use tax in Russian Federation are paid by individuals and legal entities, however, the latter in this matter should independently calculate the tax base in tax reporting... How long does it take to transfer land payment and how not to be fined with the declaration?

Land tax is a local tax. The procedure for the transfer of tax payments is established by the regulatory legal acts of the representative authorities, as well as the laws of cities of federal significance, but cannot contradict the Tax Code.

This is an act on taxes, which consists of two parts - special and general.