Land tax report due date. Land tax return. Land declaration form

Declaration on land tax - an official document that contains the necessary information on collection and is subject to delivery to the authorized bodies in statutory term. How to fill it out correctly, read this article.

It is necessary to draw up a land tax declaration correctly. Therefore, we will tell you about all the stages of compiling this important document, namely:

  • who is obliged to pass;
  • deadlines for delivery;
  • the form;
  • penalty for failure to provide;
  • fill pattern;
  • form.

Who Should Report?

Organizations that own or own land and are recognized as taxpayers for land tax in 2019. Since the tax is local, it is payable to the budget at the location of the land. The authorities of the constituent entities of the Russian Federation set the land tax rates by their legislative acts, therefore they differ in different regions and should not exceed the permissible limits.

In accordance with the amendments to the Federal Law No. 347 of November 4, 2014 for individual entrepreneurs, the payment is calculated tax authorities, after which a notification of its payment is sent by mail.

Reporting deadlines in 2019

The land tax declaration for 2019 must be sent by a legal entity to the territorial tax authority no later than February 01, 2019, this period is established by the Tax Code of the Russian Federation in paragraph 3 of Article 398.

Reporting form

The land tax declaration form and the procedure for filling it out in 2019 have changed. At the end of the year, you need to report on the form approved by order of the Federal Tax Service of Russia dated 05/10/2017 N ММВ-7-21 / 347 @ "On approval of the form and format for submitting a tax return on land tax in in electronic format and the procedure for filling it out ”- taking into account the changes introduced by the order of the Federal Tax Service dated 30.08.2018 N ММВ-7-21 / 509 @. KND form - No. 1153005. Land tax declaration - you can download the form at the end of the article.

Penalty for failure to submit

If the organization misses the deadline for submitting the declaration, will it be liable in the form of paying a fine in the amount of 5% of the unpaid tax amount or on the basis of information? presented in the completed declaration. Is the penalty charged for each full or incomplete month? elapsed since the date set for the submission of the report. The fine must not exceed 30% of the tax amount and cannot be less than 1,000 rubles.

Who can submit a zero land tax return?

In accordance with the letter of the Federal Tax Service dated December 27, 2018 No. BS-4-21 / 25802, if the site belonging to the organization is not in the Unified State Real Estate Cadastre, then you can submit zero declaration... After all, you need to calculate the tax base yourself, based on information from the USRN. Is there no information on the value of land in the USRN? Then there is no basis for calculating the tax.

Land tax return: sample, rules and procedure for filling out

The procedure for filling out the reporting form is regulated by Appendix No. 3 to the corresponding order of the Federal Tax Service of Russia. The report form consists of three pages:

  • 1st page - Title page;
  • 2nd page - Section 1. Amount of land tax to be paid to the budget;
  • 3rd page - Section 2. Calculation of the tax base and the amount of land tax.

Tax return for land tax: a sample of filling is given for the Russian commercial organization, LLC "VESNA", which is registered in the federal city of St. Petersburg. It carries out activities in the wholesale trade of food, drinks and tobacco, the company owns one land plot located in the same city, cadastral number - 60: 003: 56915938: 63/01012015. Cadastral value the site is 1,200,000 rubles. The organization has owned it for 12 months, the tax rate is set at 1.5%. KBK 182 1 06 06031 03 1000 110. OKTMO - 40306000. During the year, LLC made advance payments to the budget and transferred the following amounts:

  • I quarter - 4500 rubles;
  • II quarter - 4500 rubles;
  • III quarter - 4500 rubles - for the procedure for calculating advance payments, see the block for completing Section 1. A sample of the completed declaration can be downloaded at the end of the article.

1 page - Title page

Sample of filling out the form:

The title page is filled in directly by the taxpayer, with the exception of the field “filled in by an employee of the tax authority”.

Consider a sample of filling out a tax return for land tax for 2019 for each field separately.

  • The corresponding values \u200b\u200bare indicated in the "INN" and "KPP", then they are automatically entered on each page.
  • In the "Adjustment number", if submitted for the first time, we indicate 000, with subsequent adjustments 001, 002 and so on.
  • In the "Tax period", we put down the required number of the tax period. For a calendar year - 34.
  • IN " Reporting year»- the date of filling out the form.
  • Each inspection to which reports are submitted has its own personal non-repeating four-digit code in its IFTS or on the official website of the Federal Tax Service. 2 digits of the code at the beginning indicate the region, the other 2 digits indicate the code of the inspection itself. The land tax declaration for 2016 is submitted to the Federal Tax Service Inspectorate at the location of the land plot or share in the land plot. In our case, the Federal Tax Service Inspectorate No. 9 of the Central District of St. Petersburg is indicated.
  • The taxpayer puts down the code at the location (accounting). Under the terms of our assignment - 270.
  • Enter the name of the organization in the empty and longest field title pageseparating words from each other with an empty cell. For our example: LLC "VESNA".
  • In the next line, enter the payer's contact phone number.
  • Next, we put down the number of pages to be submitted to the inspection. Our company "VESNA" LLC submits a report for 2019 on 3 pages, without attachments.
  • In the place where it is necessary to indicate the taxpayer, we put down the value 1 and the full name of the director or representative by proxy.
  • At the end we will put the date and signature.
  • In the "Name of the document confirming the powers of attorney" - a dash, since the report was signed by the director of the company with his own hand.

2 page - Section 1. Amount of land tax to be paid to the budget

  • First, you must specify the name of the production sharing agreement, since in our situation it is absent, we put a dash.
  • In 010 we write the code of the budget classification of the KBK in accordance with legislative acts Russian Federation about budget classification. Each time we check the relevance of the indicated BCC. Our allotment is located in the federal city of St. Petersburg - we indicate KBK 182 1 06 06 031 03 1000 110.
  • In 020 "OKTMO" the code of the municipality is indicated, on the territory of which the mandatory fee is paid. For our company, we will write 40306000 in the 2019 land tax declaration.
  • 021 - the total amount of the payment, calculated and payable to the budget according to the corresponding KBK and OKTMO codes. The value specified in paragraph 150 and 250 is 18,000 rubles, we look at the calculation rules in field 170.
  • From 023 to 027, the values \u200b\u200bof the advance payments paid for the 1st, 2nd and 3rd quarters, respectively, are recorded.

Advance payments \u003d 1/4 * interest rate * cadastral value of the land plot (share) \u003d 1/4 * 1.5% * 1,200,000 \u003d 45,000 rubles.

  • 030 is calculated as follows: 021 - (023 + 025 + 027). If the result is a value with a "-" sign, then a dash is inserted everywhere.
  • 040 \u003d 021 - (023 + 025 + 027). The amount is calculated to decrease, therefore, if in the end it turns out:
    1. negative value - put it without a minus sign;
    2. positive - put a dash. In the fields 030 and 040, according to the conditions of our example, we put down dashes.
  • After filling in all the data at the end of the page, the director of the organization or his representative puts his signature and date.

3 page - Section 2. Calculation of the tax base and the amount of land tax

Consider a sample of filling out a tax return for land tax 2019 for each field separately.

  • TIN and KPP are affixed automatically from the first page.
  • We enter the cadastral number of the site, this number is entered in the certificate of state registration of ownership, from an extract from the Unified State Register of Legal Entities or from the cadastral passport. 60: 003: 56915938: 63/01012015
  • 010 - we select and indicate the budget classification code from the order of the Ministry of Finance No. 150n dated December 16, 2014.
  • 020 - from All-Russian classifier territories of the Moscow Region we put down in the land tax declaration of the OKATO.
  • 030 - from Appendix No. 5 to the order of the Federal Tax Service No. ММВ-7-11 / 696 @ select and indicate the land category code. Other land - 003,008,000,000.
  • 050 - we take the cadastral value of the site from the relevant documents of Rosreestr or from the cadastral passport.
  • 060 - prescribe the size of the share. If the land belongs entirely to the organization, put a dash.
  • From 070 to 100 in the declaration, we fill in the relevant information on benefits, which we take from and from the documents confirming the right to benefits. In most cases, commercial enterprises do not have benefits. In our case, there are no benefits either, which means that dashes are put down.
  • 110 - the cadastral value of the object is indicated here. We have 1,200,000 rubles.
  • 120 - we take the rate from the legislative acts of the local regulation level, since the fee is local. For the category of our site, a rate of 1.5% applies.
  • 130 - we indicate the period of ownership of the site during the tax period. Indicated in full months. Full months 12.
  • 140 - calculated as follows: p. 160 (Sq) \u003d Term of ownership / 12, we have \u003d 1, since VESNA LLC owned the plot for 12 months.
  • 150 - determined by the formula: 110 (tax base) * 120 (rate) * 140 (Kv coefficient). This amount is reflected in the field 250. 150 \u003d 1,200,000 * 1.5% * 1 \u003d 18,000 rubles.
  • From 180 to 240 - fill in the data on the existing benefit. In our case, they are not there - we put down dashes.
  • 250 - we will enter the total amount of the payment that the organization pays to the budget.

New form "Tax return for land tax" officially approved by the document Appendix No. 1 to the order of the Federal Tax Service of Russia dated May 10, 2017 No. ММВ-7-21 / 347 @.

More information about the application of the "Tax return on land tax" form:

  • New land tax declaration

    The tax period lasted unchanged land tax declaration - reporting for 2017. Updated version of the declaration ... material. For only one tax period, the land tax declaration existed unchanged - reporting for 2017 ... land categories for the purposes of filling out a land tax return are given in the Letter of the Federal Tax Service of Russia ... approval of the form and format for submitting a land tax tax return in electronic form order ...

  • Land tax declaration 2018: new amendments

    But it applies from the submission of the land tax return for the 2018 tax period. Other ... .2018 No. BS-4-21 / 6319 @). Declaration on land tax 2018 For your information: According to ... 2 tax declaration on land tax, which directly calculates the tax base and the amount of land tax, appeared ... on them housing construction. Term of declaration for land tax. For your information: According to clause 15 ...

  • Updated reporting on land tax

    Changes? What is the difference between the form new declaration for land tax from the previously used form? What is ... - after the tax period expires, organizations submit a tax return to the tax authority at the location of the land plot. Order ... @ approved the form and format for submitting a tax return on land tax in electronic form and the procedure for ...% - in relation to other land plots... The procedure for filling out a land tax declaration is given in Appendix 3 ...

  • New land tax declaration from 2017

    A completely new form of declaration. As, for example, happened with the land tax declaration. The old form ... a completely new form of declaration. As, for example, happened with the land tax declaration. The previous form ... of clause 2.6 of the Procedure for filling out the land tax declaration (hereinafter - the Procedure for filling out) .... 398 of the Tax Code of the Russian Federation, land tax declarations are submitted to the tax authority only by organizations that ... lists the codes of tax benefits that are indicated in the land tax declaration. In their ...

  • For 2018, land tax should be reported in a new way

    Once, moreover, the form of the land tax declaration (hereinafter referred to as the Declaration) and its procedure ... times, while the form of the land tax declaration (hereinafter referred to as the Declaration) and its procedure ... tax period the land tax is the calendar year. At the end of the tax period, taxpayers-organizations submit the Declaration to the tax ... authority for ...

  • Features of payment of land tax for 2017

    By paying it. About the latest features of declaring, determining the tax base and paying the land tax ... a new form of the land tax declaration (will take effect from the moment the declaration is submitted for the 2017 tax period ...), as well as the format for submitting the land tax tax return c. .. electronic form and the procedure for filling out the declaration. Wherein tax calculations by...

  • Review of the Letters of the Federal Tax Service and Tax Changes for the II quarter

    Advance payments on land tax "Changes in the procedure for determining the tax base during the tax period should ... the issue of amending the tax return on land tax, providing for the possibility of applying two different ... filling out the tax return on corporate income tax" the procedure for reflecting in a tax return for tax ... a tax return for value added tax "the Federal Tax Service of the Russian Federation reports codes for reflection in a tax return for ...

  • New in legislation on taxes and insurance premiums

    Land tax, will have to submit a tax return for 2018 to the tax authority at the location of the land ... Tax Code of the Russian Federation). The form of the current land tax declaration was approved by the Order of the Federal Tax Service of the Russian Federation dated ... -21 / 509 @. The current version of the land tax declaration is submitted starting with the report for .... The need to amend the tax return on land tax is associated with bringing it to ... lands for the purpose of filling out the land tax return are given in the Letter of the Federal Tax Service ...

  • Assorted questions on property taxes

    Property tax. New declaration on land tax Beginning with the reporting for 2018, land tax payers ... must submit to the tax authority a declaration in the form approved by the Order ... note: the control ratios for the new declaration on land tax are given in the Letter of the Federal Tax Service of Russia ...

  • Property issue when paying land tax

    Rub. If the company sends the land tax return by post to avoid punishment ... the tax return submitted by the taxpayer in the prescribed form. Secondly, according to the current procedure for filling out the land tax declaration ... local tax authorities accept from the society a land tax declaration for 2016, due to p ... the basis for refusing to accept the land tax declaration. In other words, inspectors are required to ...

  • On submission of a revised income tax return

    264 of the Tax Code of the Russian Federation ( transport tax, property tax, land tax, insurance premiums). For example, an organization ... require the taxpayer to submit an updated tax return for the specified tax (see Letter of the Federal Tax Service of Russia ... of the need to take into account the excessively calculated amount of land, transport taxes, property tax, insurance premiums ... KNP tax declaration, based on the results of which the fact of violation of tax legislation was not established ...

  • Payment of land tax in case of division of a land plot into several new plots

    There are no land tax exemptions. Tax rate - 1.5%. How to calculate land tax and ... the features must be taken into account when filling out a land tax declaration in in this case? Indicator ... On the line with code 150, the amount of the calculated land tax is given, calculated as the product of the tax ... base indicated on the line from ... / 12 months) The amount of the calculated land tax for the tax period (in rubles) (line ...

  • Penalties for violation of the deadline for submitting declarations and settlements. Accounting and tax accounting

    Y. - 25.01.2018 Income tax Tax return on income tax If the reporting ... year - 30.03.2018 Transport tax Tax return on transport tax For 2016 - 01 ... 2017 - 02/01/2018 Land tax Tax declaration on land tax for 2016 - 01.02 ... Declaration on tax under STS Declaration on UTII Declaration on Unified agricultural tax Declaration on property tax for the year Declaration on transport tax Declaration on land tax Help on ...

  • Liability for Late Submission of Tax Returns

    Budgetary institution upon non-submission to the tax authority at the place of registration of the land tax declaration for 2015 ... (unlimited) use land plot, accordingly, the institution has the obligation to submit a tax return ... the institution does not have to declare the land tax for 2015, therefore, the deadline for submitting the tax return has been violated ...

  • Reduction of reporting on property tax of organizations

    Taxpayers-organizations will also not need to submit a declaration on land tax to the tax authority. Transport ... and land tax returns to the tax authorities ... are not submitted for the 2020 tax period ... will be the last tax period for which transport and land tax returns are submitted. Notice, that...

How many declarations to fill out and submit

The declaration must be submitted to the Federal Tax Service Inspectorate at the location of the land plot (clause 1 of article 398 of the Tax Code of the Russian Federation). If the organization has several sections on the territory of one municipal formation (one city of federal significance), then one declaration is submitted, but for each of them a separate section should be filled out. 2 declarations.

If the organization has several plots in a city of federal significance, then you can select the Inspectorate of the Federal Tax Service at the location of one of them and submit there a declaration for all areas, notifying the other IFTS about this (Letter of the Federal Tax Service dated 26.04.2005 N 21-4-04 / 149 @ ).

If the organization owns several sites in different municipalities, then the number of declarations depends on the number of the Federal Tax Service Inspectorate that controls these territories (clause 2.11 of the Procedure for filling out the declaration):

If one IFTS - it is necessary to submit one declaration, while for each of the sections a separate section is filled out. 2 declarations with the corresponding OKTMO code;

If different IFTS - declarations must be submitted to each of them.

Attention! You can find out the OKTMO code using the "Learn OKTMO" service posted on the FTS website (http://nalog.ru/rn77/service/oktmo/) (FTS Information).

Which sections of the declaration to fill out

Any land tax declaration includes (clause 1.2 of the Procedure for completing the declaration):

Title page;

Sec. 1, designed to reflect the amount of tax payable to the budget;

Sec. 2, intended for calculating tax.

In what order to fill out the declaration

Start with title page, in which indicate the information about the organization and the submitted declaration. Then fill in the required number of section. 2 (by the number of land plots) and at the end - sect. 1 declaration.

Sec. 2 declarations filled in separately for each land plot (share of the land plot).

In sect. 2 indicates:

Cadastral number of the land plot;

Line 010 - KBK;

On line 020 - the OKTMO code for which the tax is paid;

In line 030 - the land category code in accordance with Appendix No. 5 to the Procedure for filling out the declaration;

On line 040 - if you have a land plot for housing construction, then the code of the construction period (1 - three years, 2 - over three years), all other organizations put a dash;

Line 050 contains the cadastral value of the land plot. About what it is and how to find it out, read here ;

On line 060 - the taxpayer's share in the right to a land plot (to be filled in only with respect to land plots in common ownership);

Lines 070 - 120 are filled in only by those organizations that have tax benefits, all other organizations put dashes;

Line 130 is the tax base, which, if there are no benefits, is determined by the formula:

Line 140 - tax rate ;

On line 150 - the number of full months of ownership of the land plot during the year. If the land plot was owned throughout the year, then on line 150 of the declaration, "12" is indicated (clause 5.18 of the Procedure for filling out the declaration);

On line 160, indicate the coefficient Kv, which is calculated by the formula:

Line 170 indicates the amount of the calculated tax, which is calculated using the formula:

Example. Calculation of land tax for an incomplete month

The organization acquired two land plots:

12/03/2015 - land plot with a cadastral value of 580,000 rubles;

12/18/2015 - a plot with a cadastral value of 680,000 rubles.

In the municipal district, there are no benefits for this category of land, and the tax rate is 1.5%.

Land tax for 2015 is payable only for one plot acquired on 03.12.2015, since the ownership of it arose before the 15th day of the month inclusive. In this case, the number of full months of ownership of a land plot (line 150, section 2 of the declaration) will be 1, and the coefficient Kv (line 160, section 2 of the declaration) will be 0.0833 (1 month / 12 months).

The amount of the calculated tax (line 170, section 2 of the declaration) will be 725 rubles. (580,000 rubles x 1.5% x 0.0833).

There is no need to pay land tax for the land plot purchased on December 18, 2015, since the title to it arose after December 15.

If the organization has no benefits, then a dash is put on line 180, and "1.0 ---" on line 190.

Lines 200 - 270 are filled in only by organizations that have benefits, the rest are filled with dashes. For more information on how to complete these lines if you are eligible, read here.

Line 280 indicates the amount of tax to be paid to the budget for the site for which section was filled out. 2 declarations. This amount is calculated according to the formula (clause 5.30 of the Procedure for filling out the declaration):

Data from line 280 of each section. 2 declarations for all land plots must be reflected in lines 021 of section. 1 of the declaration (clause 3 of clause 4.3 of the Procedure for filling out the declaration).

In sect. 1 declaration to reflect the amount of tax payable under the relevant OKTMO, two blocks of lines 010 - 040 are provided, which indicate:

Line 010 - KBK;

Line 020 - OKTMO code at the location of the land plot;

On lines 023 , 025, 027 - if the organization pays advance payments, then the amounts of advance payments to be paid to the budget for I, II and III quarters;

Read more about how advance land tax payments are calculated here.

Calculate the amount of tax to be paid or reduced for the year using the formula (clause 5 of article 396 of the Tax Code of the Russian Federation, clauses 7, 8 of clause 4.3 of the Procedure for filling out a declaration):

Enter the result:

If it has a positive value (the amount to be paid has been calculated) - in line 030;

If it has a negative value (the amount to be reduced is calculated) - in line 040. In this case, you do not need to pay tax for the year.

Example. Filling in a land tax declaration

The organization owns two land plots located in Moscow in the Konkovo \u200b\u200bdistrict. Data about them are indicated in the table (clause 2, part 1, article 2 of the Law "On land tax").

The organization does not have the right to benefits.

1. Calculation of land tax for plot N 77: 06: 0006004: 59.

Advance payments for the 1st, 2nd and 3rd quarters - 160,265 rubles each. (64 105 865 rub. X 1% x 1/4).

The tax payable for the year (line 280, section 2 of the declaration) will amount to 160,264 rubles. (64 105 865 rubles x 1% - (160 265 rubles + 160 265 rubles + 160 265 rubles)).

2. Calculation of land tax for plot N 77: 06: 0006004: 39.

There are no advance payments.

The tax payable for the year (line 280, section 2 of the declaration) will amount to 72,471 rubles. (58,000,000 rubles x 1.5% x 0.0833).

3. Calculation of the total amount to be paid to the budget.

Advance payments (lines 023, 025, 027 of section 1 of the declaration) for the I, II and III quarters - 160,265 rubles each. (64 105 865 rub. X 1% x 1/4).

The tax payable for the year (line 030 of section 1 of the declaration) will amount to 232,735 rubles. (160 264 rubles + 72 471 rubles).

Land tax declaration - This is a mandatory document that is submitted to the tax owners of land plots who use them for commercial purposes. Next, we will tell you about who is obliged to submit such a declaration and how to fill it out correctly.

Land tax return (who draws up, due date, etc.)

Land tax returnfilled in by companies - payers of land tax.

The form was approved by order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11 / 696 @.

Dland tax declarationmust be filed no later than February 1 of the year following the reporting year (clause 3 of article 398 of the Tax Code of the Russian Federation).

Important! The sole proprietor has no obligation to submit the land tax declaration for 2015 - the tax authorities will calculate the tax themselves and send individual entrepreneur notification for its payment. Such amendments were made to clause 1 of Art. 398 of the Tax Code of the Russian Federation by the law of 04.11.14 No. 347-FZ.

For changes for individual entrepreneurs on land tax, see the material.

Sample filling out a land tax declaration

How is the tax land tax declaration? Its volume is small - a title page and 2 sections. The title page reflects information about the company, the 1st section contains the amounts of advance payments paid and the tax payable to the budget. The tax is calculated in the 2nd section.

Fragment of filling out the 2nd section (main indicators) of the tax land tax declaration presented below:

Let's see how to fill out the section, line by line:

  • the initial information in the section is the cadastral number of the land plot (it can be found from the certificate of state registration of law or from the cadastral passport);
  • p. 010 - KBK (from the order of the Ministry of Finance dated 01.07.2013 No. 65n);
  • p. 020 - OKTMO (from the All-Russian classifier of the territories of the Moscow region);
  • p. 030 - land category (from Appendix No. 5 to FTS order No. ММВ-7-11 / 696 @);
  • p. 050 - cadastral value of land (from the public cadastral map on the State Register website);
  • line 060 in this case is not filled in (the company owns 100% of the area of \u200b\u200bthe site);
  • all lines dedicated to benefits are dashed (in our example, there are no benefits);
  • p. 130 - tax base equal to the cadastral value of land;
  • p. 140 - tax rate taken from the local land law;
  • on page 160, Kv \u003d 1 (12 months / 12 months) is calculated, since the company owned the site all year;
  • page 170 shows the total tax calculation: 1,180,000 rubles. x 1.5% \u003d 17,700 rubles. This result is reflected on page 280 "The calculated amount of tax to be paid to the budget for the tax period."

Where to download the land tax declaration form, and how are the forms for 2014, 2015 and 2016 different?

If you need to download land tax return form, you can do it on our website.

You can also use the information posted on the official website of the Federal Tax Service, where the form is updated in a timely manner land tax declaration and the procedure for filling it out.

Tax land tax declaration,like the other tax reporting, sometimes corrected by tax authorities. In 2016, it did not undergo any changes compared to 2014 and 2015. And for 2017 we will take it on a new one form . Control ratios to new form declarations can be downloaded ... When preparing the declaration for 2017, you should also pay attention to the cadastral value and the BCC, which may change.

How to correctly calculate the land tax when the cadastral value of the plot changes, see the material "How to calculate the land tax if the cadastral value of the site has changed" .

Outcome

Submit tax land tax declarationit is necessary in a timely manner, by correctly filling in the required lines. In order for the declaration to be accepted by the regulatory authorities, the information for it (declaration form, BCC, tax rates, etc.) must be taken from official sources.

The 2016 Land Tax Declaration was approved by order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11 / and is valid as amended by the order of the Federal Tax Service of Russia dated November 14, 2013 No. ММВ-7-3 / Before considering the nuances of filling it out, we will find out who should to prepare it at the end of 2016.

For whom the 2016 land tax declaration is obligatory

Land tax is paid by companies and individuals whose land is on the right:

  • property;
  • permanent (unlimited) use;
  • lifetime inherited possession.

However, not everyone submits a land tax return for 2016. At the end of 2016, it must be submitted by those organizations that pay land tax. But entrepreneurs do not have to report on land tax. They transfer the payment according to the notification received from the IFTS. Even if the site owned by the merchant is involved in the commercial sphere.

Thus, the 2016 land tax declaration is submitted only by legal entities (clause 1 of article 398 of the Tax Code of the Russian Federation). Businessmen and other citizens pay tax on the notifications received from the IFTS.

Where to submit the land tax declaration for 2016 and when

You need to report on land tax to the inspection at the location of the site. For example, a metropolitan company that owns a plot of land in the Moscow region submits a declaration to the IFTS of the Moscow region. And if there are two or more plots and they are located in different regions? Then, for each, a land tax declaration 2016 is filled out and they are handed over to different inspectorates.

Note that the owners of several plots do not always issue several declarations. If the land is located in the same municipality, then a separate sheet of Section 2 of the declaration is filled out for each plot or its share. If the sites are under the jurisdiction of one inspection, but in different localities, then one declaration is filled out, in which each site is reflected under its own OKTMO. For clarity, we have given in the table cases when one land tax declaration 2016 is prepared for several sites for legal entities, and when several.

Table. How a land tax declaration is drawn up by owners of several plots

For the largest taxpayers an exception is set. Regardless of where the land is located, they report to the inspectorate in which they are registered (clause 4 of article 397 of the Tax Code of the Russian Federation).

Land tax must be reported by February 1 inclusive. If it is a day off, the deadline is postponed to the first working day. In 2018, this day is Wednesday, which means that the land tax declaration for 2016 must be submitted no later than February 1, 2018.

Let us draw your attention to the following nuance. The payment for the year does not have to be paid on the same date that is set for filing the declaration. The deadline for paying the annual tax (as well as advance payments) is set by the local authorities.

Changes 2017. Articles on the topic:

How to calculate figures for the 2016 land tax return

The land tax declaration for legal entities consists of a title page and two sections. In the first, you indicate the amount that you must send to the budget, and in the second, you calculate the tax. There are no peculiarities in filling out the title page. Therefore, let's go straight to the sections, and start with the second.

Section 2: determining the tax base and land tax

In the header, indicate the cadastral number of the land plot. Take it from the cadastral passport, which should have been given to you when registering the site.

On line 010 indicate KBK, and on line 020 - OKTMO of the municipality in which the land is located. Note that organizations have approved their own KBK for land tax. They differ from the BCC, which individuals pay for. Moreover, the BCFs differ depending on where the allotment is located. For example, the KBK for the land of Moscow, St. Petersburg and Sevastopol is 182 1 06 06031 03 1000 110, and the KBK for plots in rural settlements is 182 1 06 06033 10 1000 110.

In line 030, enter the land category code. It can be taken from Appendix No. 5 to the Procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated October 28, 2011 No. MMV-7-11 /

Line 040 is filled in by companies that have bought a land plot for housing. It contains the number 1 (if the line does not exceed 3 years) and 2 (if the period is more than 3 years).

Enter the cadastral value of the land in line 050. It changes annually, and new values \u200b\u200bare posted on the Rosreestr website. In the declaration for 2016, indicate the value as of January 1, 2016.

Line 060 is written with a simple fraction. This indicator is for those who own the allotment not alone, but with someone.

Lines 070 - 120 are filled in by those with tax credits. Land tax benefits are contained in paragraph 5 of Article 391 of the Tax Code of the Russian Federation. In addition, the authorities of municipalities can introduce additional concessions. Such a right is granted to them by paragraph 2 of Article 387 of the Tax Code of the Russian Federation.

On line 130, indicate the amount of the tax base. Its calculation depends on whether there is one land owner and whether he has benefits. The figure for line 130 can be calculated using the formula:

Tax base (line 130) \u003d Cadastral value (line 050) x Company share in land ownership (line 060) - Benefits to which the company is entitled (lines 080 and 100)

Enter the tax rate on line 140, which is determined by local authorities depending on the type of land. For example, in the rural settlement of Znamenskoye, Omsk Region, the tax on lands not specified in the Council Decision is calculated at a rate of 1.5%. The same rate is set for these lands in Omsk itself.

On line 150, enter the number of full months you own the land. For those who own a land plot for less than a full year, there are special features. If the ownership right arose before the 15th day inclusive, then this month is considered, and if after the 15th day, then not. Let's say an organization took possession of a site on October 14th. In this case, 3 months must be specified on line 150. If the site was acquired on October 20, then the tax would be calculated based on two months of ownership.

Line 160 indicates the coefficient (Kv), which is calculated by those who have owned land for not a full year. It is determined by the formula:

Kv coefficient (line 160 of section 2) \u003d Number of full months of ownership of land plots per year (line 150 of section 2): 12

The indicator of line 160 is written in decimal fractions with an accuracy of ten thousandths (there should be 4 decimal places).

If the land was owned all year, then on line 150 it puts 12, and on line 160 1.0—.

The indicator of line 170 is calculated using the formula:

The amount of calculated land tax (line 170 of section 2) \u003d Tax base (line 130 of section 2) x Tax rate (line 140 of section 2) x Kv (line 160 of section 2): 100

In the event that the 2016 land tax declaration is filled out for a plot for housing construction, line 170 is calculated differently. If the construction period is up to three years (line 040 contains the value 1), then the following formula is used:

Line 170 \u003d Line 130 x Line 140 x Line 160: 100 x 2

If the construction period is over three years, and line 040 contains the value 2, then the calculation is as follows:

Line 170 \u003d Line 130 x Line 140 x Line 160: 100 x 4

Lines 180 - 270 are reserved for calculating the amount of the benefit taking into account the Kl coefficient (the period of using the benefit). If the company has no benefits, then 1.0— is put on line 190, and dashes on lines 180, 200 - 270.

On line 280, indicate the final amount of land tax to be sent to the budget for 2016. Calculate it like this:

Land tax for the year (line 280 of section 2) \u003d Calculated tax (line 170 of section 2) - Tax credit (lines 210, 230, 250, 270 of section 2)

Section 1: specifying totals

Section 1 consists of two blocks of lines 010–040. It is necessary to issue as many blocks as the company has plots in municipality.

For KBK and OKTMO, lines 010 and 020 are provided.

Transfer the amount from line 280 of section 2 to line 021. If there are several second sections for the corresponding KBK and OKTMO, then the total amount must be entered in line 021.

Lines 023, 025, 027 reflect the amounts of advance payments that should have been transferred for the 1st, 2nd and 3rd quarter. Note that in a particular municipality there may be no reporting periods, that is, the tax is transferred only at the end of the year. It is up to the local authorities to establish them or not (clause 3 of article 393 of the Tax Code of the Russian Federation).

Amount to be paid for the year \u003d Tax for the year (line 021 of section 1) - Advance payments for reporting periods (lines 023, 025 and 027 of section 1).

If the result is positive, enter it in line 030, and in line 040 put a dash. If negative, write it without a minus on line 040. Then a dash will be on line 030.

Delta LLC owns together with P.A. Korovin. land plot. The share of the organization is ½. Ownership arose on September 13, 2016. The cadastral value of the allotment is 3,450,800 rubles. The allotment rate is approved at 0.3%. At the end of the 3rd quarter, paid advance payment in the amount of 900 rubles. Let's see how the land tax declaration for 2016 should be filled out.

Let's start with section 2. The tax base is equal to 1,725,400 rubles. (3 450 800 rubles x 1/2).

The right to the site arose on the 13th, which means that September will be taken into account. In total, the company owned the allotment for 4 months in 2018. Let's reflect them on line 150. On line 160 we will indicate the coefficient 0.3333 (4 months: 12 months). The calculated tax is 1725 rubles. (RUB 1,725,400 x 0.3 x 0.3333: 100). Since Delta LLC has no benefits, we will duplicate this amount in line 280.

Go to section 2. On line 021 we indicate RUB 1,725, and on line 027 - RUB 900. In line 030 we will write down 825 rubles. (1725 rubles - 900 rubles). Delta LLC must pay this amount.

Sample of filling in the declaration on land tax for 2016

Land tax declaration form

Sample of filling in the declaration on land tax for 2016

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