Changes to the land cadastral value transactions. The accounting procedure for land plots has been adjusted. How to reflect the revaluation of fixed assets in accounting

If the company acquires a land plot, then when reflecting it in the accounting, the accountant must be guided by PBU 6/01, since by its characteristics this object belongs to fixed assets The Tax Code of the Russian Federation and the norms of civil and land legislation.

So, the Land Code of the Russian Federation states that only those plots can be sold and purchased for which assigned a cadastral number... The Civil Code of the Russian Federation, in turn, says that in the contract must be specified actual location land plot, its price, as well as all restrictions and encumbrances associated with it.

Features:

The land plot corresponds all criteria accounting legislation, the presence of which indicates that the asset can be recognized:

• the company acquires land in order to use it in its main activity, or for subsequent leasing;
• the term of its use exceeds a calendar year;
• the acquired land plot will not be resold in the future;
• the company, by investing in a new site, plans to profit from its use.

Consequently, it is included in the fixed assets of the company. If the land is intended for further sale, then it is not included in the composition of non-current assets, but is reflected in the goods account.

The cost of the object under consideration consists of all the costs that the company incurred to acquire it. This includes:

• the amount under the purchase and sale agreement or other agreement;
• amounts paid to intermediaries, for example, a real estate agency, if he was involved in the transaction;
• the amount of the state fee that was paid during the registration of the site;
• the amount of interest paid on the loan, if the company has decided to purchase a new object at the expense of borrowed funds (here it should be noted that interest on a loan increases the value of land only until it is classified as fixed assets);
• other amounts paid in the process of acquiring the site.

Neither in accounting nor in tax accounting land cannot be amortizedsince it does not lose its beneficial properties. This means that it will not be possible to include the costs of purchasing it in the cost of the company's products. Only in the case of its sale does the acquisition cost reduce the resulting profit.

An important point that must be taken into account when operating a new asset is that the ways of its use are determined only by the State Real Estate Cadastre. That is, a company cannot simply buy land and decide on its own what buildings to build on it. If she needs new production facilities, then she must buy only industrial sites.

Special documents for accounting exactly land plots the legislation is not provided. The basis of the transaction is signed contract... In this case, it is necessary to draw up an additional copy, which will be subsequently transferred to Rosreestr. The transfer of an asset can be carried out on the basis of an agreement, if the corresponding condition is indicated in it, or after the execution of an act of acceptance and transfer.

The company itself can develop forms to reflect operations with fixed assets, indicating the legally established details, as well as use unified documents OS-1, OS-6b.

You can not only buy a land plot, but also receive it as a contribution from the founder, as a gift or in exchange for other property. In such cases, the company must make an objective assessment of the land plot or take it into account at the cadastral value.

If an organization leases land, then it must draw up a lease agreement and sign an act on the transfer of the site with a partner. Moreover, if the lease is for a long term, then the contract must be registered with Rosreestr.

Postings

In accounting, when buying land, it is used, for which the legislators have provided an appropriate subaccount. This analytical account is opened for each new object. All costs that increase the value of the new facility are reflected here.

Dt 08-1 CT 60 - acquired a plot of land.

Dt 08-1 Kt 76 - the services of intermediaries are reflected, for the additional information provided, as well as the amount of state duty and similar costs.

Having passed state registration, the non-current asset becomes the main asset of the company. In the future, it is used to reflect it.

Dt 01 Kt 08-1 - the site is reflected as the main asset of the company.

If land is bought for resale, then it is accounted for as follows: Dt 41 Kt 60.

When selling a plot that was accounted for in, the proceeds from the sale are reflected in, and that was bought for resale - in.

Dt 62 Kt 91 (90) - reflected the proceeds from the sale of land.

Dt 91 (90) CT 01 (41) - the cost of land acquisition was written off.

Dt 91 (90) CT 76, 60 - reflected other expenses for the sale of land.

When reporting, land plots are reflected as non-current assets, i.e. in the first section.

Land is a resource whose properties do not change over time. It is impossible to determine the term for him effective use... Therefore, you cannot pay off its value by means of. This is directly stated in the Regulation on accounting № 6/01.

Until 2011, the accounting legislation contained a direct prohibition on the revaluation of land plots that were recognized as fixed assets of the organization. After that date, it was canceled. Consequently, the company's management may decide to revalue the land. At the same time, it should be fixed in the Accounting Policy.

After re-evaluating the objects under consideration, the organization should further carry out it on a regular basis... The management determines the procedure and rules of procedure independently.

Valuation adjustments can be made using price indices determined by statistical authorities, or by directly adjusting the value to market prices at the current date.

After the reassessment, an act is drawn up, signed by all members of the commission and approved by the head. All documents confirming the adequacy of the new amount for which the land plot will be reflected in the accounting should be attached to the act.

When carrying out a revaluation, you need to remember that it is possible only in accounting, the Tax Code of the Russian Federation does not provide such an opportunity, which the financial department has repeatedly reported in its letters.

Reflection in tax accounting

When carrying out transactions with land plots, the taxable base for VAT does not arise. The seller does not have to allocate the amount of the specified tax, and the buyer must refund it.

If the company is in the general tax regime, then when calculating income tax it cannot turn on in the taxable base the costs of purchasing land. This can be done only with the subsequent sale of the site.

An exception is the purchase of land from state or municipal authorities. In this case, the organization can determine the life of the asset independently and during this time evenly attribute the cost of its acquisition to taxable expenses.

Moreover, this period cannot be less than 5 years... Or include in the taxable base a share of the costs of purchasing a plot in the amount of 30% of the entire base for the previous period and thus act until the costs are fully paid. Such an assumption in tax law leads to discrepancies between accounting and tax accounting and, accordingly, permanent tax differences.

As stated above, the sale of land does not lead to the emergence of the obligation to pay VAT. Consequently, the counterparties can neither set nor reimburse this tax.

Property and land tax

Although the land belongs to the fixed assets of the organization, it is not subject to property tax. On this issue, the Ministry of Finance of Russia issued an official clarification, which states that since an independent tax is provided for land plots, they are not included in the taxable base for property tax.

The calculation of the land tax is regulated by Chapter 31 of the Tax Code of the Russian Federation. This tax is local, the calculation is based on the cadastral value of the asset. Its rate is determined by municipalities, which can also determine their own benefits for its payment.

Legal entities must report on land tax quarterly. And during the entire tax period, they transfer advance payments.

Other

For "simplified" the same rules apply as for companies that are on OSNO. That is, they cannot reduce their income by the cost of acquiring land plots. But if these assets are intended for resale, then in this case they become goods, and the costs incurred are taken into account when determining the amount of simplified tax.

If an organization is a payer of the unified agricultural tax, then a special procedure has been established for it for recognizing the costs of purchasing land. So, she can determine a certain period during which the costs incurred will be written off.

In accordance with the legislation, this period cannot be less than 7 years... In this case, the land plot must:

• be paid;
• used only for growing agricultural products;
• be in the process of state registration.

What you need to know when registering cadastral plot, you can learn from this video.

We need your advice on the question: "Our company won the court to reduce the value of the land plot. The arbitration court established the market value as of 01.01.10., According to the letters of the Ministry of Finance and legislation, since the cadastral value is changing, you need to submit updated land tax declarations for 10,11.12.13 year. And recalculate the income tax accordingly .... but the question is in what period and how to reflect in accounting and reporting ?????. "I would like to arm arbitration practice for disputes with the tax authorities, since the amount is substantial and will have to be proven.

In tax accounting, the company is obliged to submit refined tax returns for the period in which the amount of tax was understated.
That is, for income tax, the expenses in the form of land tax, reflected in the income tax declaration, turn out to be overestimated, and the amount of income tax payable to the budget is underestimated. In such a situation, the organization is obliged to submit an updated income tax declaration (clause 1 of article 81 of the Tax Code of the Russian Federation). Moreover, the tax inspectorate has the right to demand from the organization in writing the submission of such a declaration, if this obligation was not fulfilled simultaneously with the submission of a revised land tax declaration. Failure to comply with this requirement may entail administrative liability provided for in Part 1 of Article 19.4 of the Code of Administrative Offenses of the Russian Federation (warning or imposition of a fine on officials in the amount of 2,000 to 4,000 rubles). This is stated in the letter of the Federal Tax Service of Russia dated December 8, 2011 No. AS-4-2 / \u200b\u200b20776. The arbitration indicates that it is not necessary to provide refined declarations only if:
- the tax for the specified period was charged in excess;

- the overstated tax was actually transferred to the budget.

In your case, these rules are not followed.
Thus, on the basis of a court decision, the organization will submit updated calculations of land tax and income tax for the periods in which the recalculation took place. Indeed, in your case, the court decision directly indicates the recalculation of the tax from 01.01.10.
In accounting, corrections are made in the period when the judgment came into legal force.
Accordingly, for 2011, 2011 and 2012, reflect the deduction from the land tax expense using account 84 or 91, depending on whether the amount of clarifications is significant or not.
The procedure for correcting accounting is presented in the answer file.

The rationale for this position is given below in the materials of the "Glavbukh Systems"

The basis for calculating the tax is defined as the cadastral value of the land plot established on January 1. *

The tax base for land tax is determined as the cadastral value of a land plot, established in State cadastre real estate as of January 1 of the tax period ( p. 1 tbsp. 391 NC RF). At the same time, the Tax Code does not establish a mechanism for calculating the tax taking into account the change in the cadastral value during the year.

The cadastral value of a land plot may change:

• by the decision of the court or the commission for consideration of disputes on the results of determining the cadastral value;
• due to a change in the category (type of permitted use) of the land plot;
• as a result of correcting a mistake made by the authorities cadastral registration when evaluating land or when maintaining the State Real Estate Cadastre.

In the first case, a change in the cadastral value can be entered into the State Real Estate Cadastre:

• either on the date of entry into force of the judicial act (decision of the commission);
• or on the date specified in the decision of the court (commission).

The change in the cadastral value must be taken into account when calculating the land tax. This position is reflected in resolution of the Presidium of the HAC RF from 28 june 2011 no. 913/11 ... In this case, the controlling departments rely on the provisions paragraph 1 Article 391 Of the Tax Code RF and explain that when calculating the land tax, the cadastral value changed by a court or commission decision in the current year must be applied:

• from January 1 of the next year;
• from January 1 current yearif the decision of the court (commission) explicitly states that the cadastral value changes as of January 1 of the current year.

In the second case, a change in the cadastral value is entered into the State Real Estate Cadastre when the category or type of permitted use of the land plot is changed. When calculating the land tax, this change must be taken into account from January 1 of the next year.

If errors affecting the calculation of tax in previous tax periods are corrected in the current year, the procedure for applying the changed cadastral value depends on whether this indicator has increased or decreased.

When calculating the land tax, normative acts of both tax and land legislation are applied. Regulatory acts of land legislation, in particular, include documents of local governments on the approval of the cadastral value of land plots. Since the revision of the cadastral value of land entails a change in tax obligations, such acts (in the part establishing the cadastral value) are enacted in the manner prescribed article 5 Of the Tax Code of the Russian Federation. The validity of this approach is confirmed constitutional Court ruling RF from 3 february 2010 no. 165-O-O ... A similar point of view is reflected in letter of the Ministry of Finance of Russia dated 10 march 2011 no. 03-05-04-02/20 .

Rules that improve the position of taxpayers may be retroactive if they expressly provide for it ( p. 4 tbsp. 5 NC RF). Moreover, if the document says that it applies to legal relations that arose earlier, then this rule can be used when recalculating the land tax for previous years. Norms that worsen the position of taxpayers cannot be retroactive ( p. 2 tbsp. 5 NC RF).

Reducing the cadastral value improves the position of the taxpayer. Therefore, the organization has the right to recalculate the amount of land tax for previous periods (within three years from the date of payment of the tax), submit revised declarations and demand return (offset) of overpaid amounts ... Similar clarifications are provided in letter of the Federal Tax Service of Russia dated 25 september 2013 no. BS-3-11 / 3522 .

The increase in the cadastral value worsens the position of the taxpayer. By general rule in this case, the new indicator should be applied no earlier than from the 1st of the next tax period ( p. 1 tbsp. 5 NC RF). However, when explaining the procedure for applying this norm, the controlling agencies emphasize one feature. They believe that if the cadastral value has increased due to the correction of a technical error made by a court decision, this is the basis for recalculating the land tax for previous periods and submitting revised declarations (letters Ministry of Finance of Russia from 10 march 2011 no. 03-05-04-02/21 , FTS of Russia from 25 january 2013 no. BS-4-11 / 959).

The considered procedure for calculating the land tax does not apply in cases where the owner of the land plot changes during the year. If the copyright holder changes, new owner must calculate land tax (advance tax payments) in accordance with the information on the land plot indicated in the state real estate cadastre as of the date of state registration of rights. That is, taking into account the new cadastral value or other tax rate. New order the calculation of the tax is applied from the date of registration of the rights of the new owner to the land plot. This is stated in letter of the Ministry of Finance of Russia dated 9 july 2008 no. 03-05-04-02/40 .

Sergey Razgulin, Actual State Counselor of the Russian Federation, 3rd Class

2. Situation:Is the organization obligated to submit a revised income tax return if it submits a revised property tax return ( transport tax, land tax)

Yes, it is obligated, but on condition that such an error entailed an underestimation of the obligations to pay income tax.

Thus, the answer to this question depends on what clarifications are made in the property tax declaration (transport or land tax).

The organization is obliged to submit an updated tax returnif in a previously submitted declaration she found inaccuracies or errors that led to an understatement tax base and incomplete payment of tax to the budget ( p. 1 tbsp. 81 NC RF).

The amount of property tax (transport and land taxes) is included in other expenses and reduces taxable profit in the period in which this tax was charged (if the organization uses the accrual method) or paid to the budget (if the organization uses the cash method). This follows from the provisions subparagraph 1 paragraph 1 of Article 264, subparagraph 1 paragraph 7 of Article 272 and subparagraph 3 paragraph 3 of Article 273 of the Tax Code of the Russian Federation.

Expenses in the form of taxes and fees accrued under the current legislation are reflected in the composition indirect costs by line 041 Appendix 2 to sheet 02 of the income tax declaration, the form of which is approved by order of the Federal Tax Service of Russia dated 22 march 2012 no. MMV-7-3 / 174 .

One way or another, but property tax and other taxes that reduce taxable profit, affect the amount of income tax payable to the budget based on the results of the reporting (tax) period.

There are three options for clarifications that are made in tax returns:

• reducing the tax base and the amount of tax liabilities to the budget (for example, if in the initial property tax return average annual cost taxable property was overstated);
• increasing the tax base and the amount of tax liabilities to the budget (for example, if any objects of taxation were not taken into account in the initial transport tax declaration);
• not affecting the tax base and the amount of tax liabilities to the budget (for example, if the indicators reflected in the reference sections are specified).

In the first case, the expenses reflected in the income tax return turn out to be overstated, and the amount of income tax payable to the budget is understated. In such a situation, the organization is obliged to submit an updated income tax return ( p. 1 tbsp. 81 NC RF). Moreover, the tax inspectorate has the right to demand from the organization in writing the submission of such a declaration, if this obligation was not fulfilled simultaneously with the submission of the revised property tax declaration (transport tax, land tax). Refusal to comply with this requirement may entail administrative liability provided for part 1 article 19.4 of the Code of Administrative Offenses of the Russian Federation (warning or imposition of a fine on officials in the amount of 2,000 to 4,000 rubles). This is stated in letter of the Federal Tax Service of Russia dated 8 december 2011 no. AS-4-2 / \u200b\u200b20776 *.

The chief accountant advises: in the opinion of the Presidium of the Supreme Arbitration Court of the Russian Federation, under certain conditions, an organization may not submit revised income tax returns, if the revised declarations on property tax, transport or land taxes reflect a reduction in tax liabilities.

An organization is not required to submit revised income tax returns if the amount of property tax (transport or land taxes) has been reduced under the following circumstances:

• the organization has submitted an updated tax reduction declaration;
• the tax was charged in excess;
• the overstated tax was actually transferred to the budget.

It should be noted that in making such a decision, the Presidium of the Supreme Arbitration Court of the Russian Federation overturned the decisions of the three lower instances. In fact decree of 17 january 2012 no. 10077/11 is a precedent. It says that previously adopted judicial acts on similar cases can be reviewed on the basis of paragraph 5 Part 3 of Article 311 of the Arbitration Procedure Code of the Russian Federation (for newly discovered circumstances).

In the second case, the expenses reflected in the income tax return turn out to be underestimated, and the amount of income tax payable to the budget is overstated. In such a situation, the organization has the right, but is not obliged to submit an updated declaration (par. 3 p. 1 tbsp. 54 , par. 2 p. 1 tbsp. 81 Tax Code of the Russian Federation).

In the third case, neither the expenses reflected in the income tax return, nor the amount of tax payable to the budget, change. Therefore, you do not need to submit an updated declaration.

Property tax (transport or land tax) can be additionally charged based on the results tax audit, during which, among other things, income tax was checked. In the opinion of the Federal Tax Service of Russia, in such a situation, the organization must submit an updated income tax declaration and independently adjust its obligations to the budget ( letter of 29 august 2011 no. AS-4-2 / \u200b\u200b14018). Representatives of the tax service justify their position by the fact that the form the decision, which is made following the results of the audit, does not allow reflecting in it the amount of income tax reduced in connection with the additional assessment of other taxes. It can only reflect a proposal to submit a revised declaration.

Some courts have found this approach unlawful. They believe that when additional taxes are charged, which are included in the composition of expenses, the inspectorate must independently adjust the organization's obligations for income tax and reflect them in internal accounting (in the personal account card) (see, for example, definition of YOU RF from 2 october 2008 no. 12349/08 , FAS regulations West Siberian District from 9 august 2011 no. А27-14687 / 2010 , Volgo-Vyatka district from 6 june 2008 no. A31-436 / 2008-26 , Northwestern District from 17 january 2008 no. А26-3723 / 2007).

Elena Popova

The error was found after signing the reports

The procedure for correcting errors discovered after the signing of the statements depends on whether the error was made essential or not.

The organization has the right to determine the materiality threshold of the error independently, by registering it in your accounting policy (p. 7 PBU 1/2008 , p. 3 PBU 22/2010 ). For example, in accounting policy You can write the materiality threshold as follows: "A significant error is recognized, the ratio of the amount of which to the total of the relevant data for the reporting year is at least 5 percent."

If a material error is found after signing the statements, but before the date of its submission to external users (for example, the founders of the organization, the state authority, etc.), correct it in December of the year for which the statements were drawn up (that is, in the same manner , as errors discovered before the signing of the statements).

In a similar manner, a material error can be corrected if it was discovered after the signed statements were submitted to the owners of the organization or other external users, but before the date of their approval. In this case, after correcting the error, you need to revise the previously drawn up statements, re-sign it and submit it to all users to whom it was submitted earlier. IN Notes to the Balance Sheet and the Statement of Financial Performance to the revised accounts it is necessary to indicate that this reporting replaces the one originally submitted, and give the reason for re-issuance.

This order follows from points 7 , 8 , 15 PBU 22/2010.

If a material error was discovered after the approval of the annual accounts, then correct it in that reporting periodin which she was found. Do not correct the approved reporting. Reflect the changes in the current reporting. Such rules are established paragraph 39 Accounting and reporting regulations and paragraph 10 PBU 22/2010.

Insignificant mistakes made in the previous reporting periods, in all the listed cases, correct in the reporting period when they were discovered ( p. 14 PBU 22/2010 ).

In accounting, the procedure for reflecting errors discovered after the signing of statements depends on what error was made - essential or insignificant .

Correct material errors in the following order.

Errors discovered before the approval of the annual accounts, correct using the appropriate accounts for accounting for costs, income, settlements, etc.

If significant errors are identified after the approval of the annual accounts make corrections using accounts 84 "Retained earnings (uncovered loss)" ( sub. 1 p. 9 PBU 22/2010 ).

If, as a result of an error, the accountant did not reflect any income (overestimated the amount of expense) in accounting and tax accounting, make the entries:

Debit 62 (76, 02 ...) Credit 84
- an erroneously unreported income (excessively reflected expense) of the last year was revealed;

Debit 84 Credit 68 subaccount "Income tax"
- additional income tax was charged for the last year according to the revised declaration.

If, as a result of an error, the accountant did not reflect any expense (overestimated the amount of income) in accounting and tax accounting, make a note:

Debit 84 Credit 60 (76, 02 ...)
- an erroneously unreported expense (excessively reflected income) of the last year was revealed.

Further postings depend on how this the error is corrected in tax accounting .

1. If an accountant submits a revised tax return for the period when the error was made (that is, for last year), then write:

Debit 68 subaccount "Income tax" Credit 84
- the income tax for the last year was reduced according to the revised declaration.

2. If an accountant corrects an error in tax accounting for the current period, then in tax accounting the expenses (incomes) of the current year will be increased. In accounting, make the posting:

Debit 68 subaccount "Income tax" Credit 99
- a permanent tax asset is reflected due to the fact that in tax accounting current period expenses are recognized (income is reduced) relating to the previous year.

3. If the accountant decided not to correct an error in tax accounting, then additional entries are not made. Since in accounting, the correction of significant errors does not affect the accounts financial results the current period.

Correct minor errors in accounting using accounts 91 "Other income and expenses". It does not matter whether the statements were approved by the time the error was identified or not. This conclusion follows from paragraph 14 PBU 22 / 2010. *

If, as a result of an insignificant error, the accountant did not reflect any income (overstated the amount of expense), make the entry:

Debit 60 (62, 76, 02 ...) Credit 91-1
- an erroneously unreported income has been identified (excessively reflected expense).

If, as a result of an insignificant error, the accountant did not reflect any expense (overstated the amount of income), make a note:

Debit 91-2 Credit 02 (10, 41, 60, 62, 76 ...)
- an erroneously unreported expense (excessively reflected income) was detected.

Elena Popova, State Adviser of the Tax Service of the Russian Federation of I rank

Accounting for a land plot in accounting has its own specifics. Under what conditions a plot of land can be taken into account, how to write off the costs of its purchase and what transactions are made with land transactions - read about this in the article.

Features of accounting of land plots

The procedure for processing land transactions is governed by the provisions of Ch. 17 of the Civil Code of the Russian Federation, the norms of the Labor Code of the Russian Federation and the Tax Code of the Russian Federation, as well as PBU 6/01 (approved by order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n).

It is possible to buy land only on the basis of a sale and purchase agreement drawn up in writing (Art. 550 of the Civil Code of the Russian Federation). You do not need to notarize the contract. The agreement must contain all the information about the restrictions or encumbrances of the land, as well as the location and price of the site (Articles 554, 555 of the Civil Code of the Russian Federation). The object of the transaction can only be land that has passed the state cadastral registration (Article 37 of the RF Labor Code).

The ownership of the land passes from the moment of state registration in the Federal Register (clause 2 of article 223 of the Civil Code of the Russian Federation). The amount of the duty for state registration of land transactions for legal entities is 22,000 rubles. (subparagraph 22, clause 1 of article 333.33 of the Tax Code of the Russian Federation).

According to the accounting rules, land should be classified as fixed assets (OS) (clause 5 of PBU 6/01). The plot is taken into account under the following conditions:

• the company will use it in its main activity or lease it;
• use will last longer than 12 months;
• resale of the site is not planned - otherwise, the land must be recorded on account 41 (letter of the Ministry of Finance of the Russian Federation of 23.06.2009 No. 03-05-05-01 / 36);
• income is expected from the acquired land (clause 4 of PBU 6/01).

When purchasing a land plot, it is taken into account at its original cost, formed from the actual costs:

• payment to the counterparty for the site itself;
• the cost of information and consulting services, for example, the work of a realtor;
• mediator's remuneration;
• state duty and other non-refundable taxes;
• other expenses associated with the acquisition of a site.

NOTE! Sale of land is not subject to VAT (sub-clause 6, clause 2, article 146 of the RF Tax Code).

The purchase of land plots is an expensive operation, so companies often take out loans for this. Loan interest is included in the value of the land until the land is transferred from non-current asset to the composition of the OS (clause 7 of PBU 15/2008, approved by order of the Ministry of Finance of the Russian Federation dated 06.10.2008 No. 107n).

The company can also receive land:

• Free of charge - then it is taken into account at the market price, confirmed by an independent appraiser (letter of the Ministry of Finance of the Russian Federation of 01.28.2015 No. 03-04-05 / 3074). Moreover, if the land was donated by the founder of the company, who owns more than half of the authorized capital (MC) of the recipient company, then the recipient does not receive income. Otherwise, the gratuitous receipt - extraordinary income for the purposes of taxation with profit tax (subparagraph 11 of clause 1 of article 251 of the Tax Code of the Russian Federation).
• Under a barter agreement - the organization will accept the site in accordance with the value of the valuables transferred to another company in return (clause 11 PBU 6/01, art. 568 of the Civil Code of the Russian Federation).
• On account of the contribution to the Criminal Code - according to the assessment agreed by the founders.

The land is transferred to the OS when it is fully operational and the initial cost is formed. The company can accept a plot of land for accounting on account 01, without waiting for the registration of ownership, - then it is reflected in a separate subaccount of account 01 (clause 52 of the Methodological instructions for fixed assets accounting, approved by order of the Ministry of Finance of the Russian Federation No. 91n dated 13.10.2003).

Land plots are not depreciated either in the BU or in the NU (clause 17 PBU 6/01, clause 2, article 256 of the Tax Code of the Russian Federation) There is no other way to include expenses for the purchase of land in the company's expenses (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of March 14, 2006 No. 14231/05).

It is possible to take into account the costs of purchasing a land plot only upon its further sale. Then, on the date of the transfer of the plot to the buyer, the seller of the land reflects in the accounting the income from the transaction, reduced by the cost of acquiring the plot and spending on its sale (clause 31 of PBU 6/01, clause 1 of article 271, clause 1 of article 268 of the Tax Code of the Russian Federation) ...

In a special order for profit, expenses are recognized for the acquisition of land from state or municipal property on which buildings, structures or structures are located, or which is acquired for the construction of fixed assets, under contracts for the acquisition of land plots concluded from 01.01.2007 to 31.12.2011. Such costs can be (subclause 1, clause 3, article 264.1 of the Tax Code of the Russian Federation):

• Recognize evenly over the period chosen by the enterprise (not less than 5 years).
• Accept as a reduction in profit in the reporting (tax) period a maximum of 30% of the tax base on the profit of the previous tax period until the full recognition of the entire amount. At the same time, a permanent tax difference arises in accounting, which we will consider below.

NOTE! It is possible to use the land only in accordance with the type of permitted use given in the State Cadastre of Real Estate (clause 1 of article 263 of the Civil Code of the Russian Federation).

The land plot is subject to land tax. Read more about the procedure for paying it in the article "Terms of payment of advance payments for land tax" .

Documentary registration of operations with land plots

Operations with land can only be carried out on condition that a written contract is drawn up. The parties draw up 3 copies of the agreement: 1 for each participant in the transaction and 1 for Rosreestr.

The placement of the plot on account 08 is carried out on the date of the actual transfer of land according to the acceptance certificate or the date of signing the contract (if the contract is equated by the parties to the acceptance certificate).

You can keep records of land plots using unified forms OS-1 and OS-6 or according to independently developed forms compiled using required details (Art. 9 of the Law "On Accounting" dated 22.11.2011 No. 402-FZ).

When accepting a land plot from the founder, you must independent assessment land, as well as amend the constituent documents of the company.

How to do this, read the article "Accounting entries for contributions to the authorized capital" .

If the organization received land free of charge, then the market assessment of the site is confirmed by an independent appraiser or cadastral data (Art. 66 of the RF LC).

The company can lease a land plot. Then a lease agreement must be concluded and an act of acceptance and transfer of property to the counterparty must be drawn up. If the lease agreement is concluded for a period of more than a year, then it must be registered at the territorial department of Rosreestr (clause 2 of article 609, clause 2 of article 651 of the Civil Code of the Russian Federation).

For more information about registration of lease transactions with land in the accounting, see the article "Accounting for the lease of fixed assets (nuances)" .

Accounting for operations with land: transactions

The actual expenses for the purchase of land are collected on account 08 in correspondence with accounts 60, 76. The payment of the state duty and its inclusion in the cost of the land plot are made by records:

• Dt 68 Kt 51 - paid the fee for registration of ownership of land;
• Dt 08 Kt 68 - the duty is included in the initial cost of the land.

Further land accounting depends on the purposes of its use. If a company builds buildings on the territory, but at the expense of investors, then such an object cannot be recognized as an asset - it will remain on account 08. Upon completion of construction, the accountant will make an entry:

• Dt 76 Kt 08 - the land was transferred to the investor in connection with the completion of construction work.

If the owner uses the land for his own purposes and for his own money, then the site should be included in the fixed assets by wiring:

• Дт 01 Кт 08 - the land plot was accepted into the OS.

When buying land from the state for the construction of fixed assets (under contracts of 2007-2011), a tax difference arises: in the OU, spending on land is recognized as an expense, and in the BU - not. The accountant should reflect the permanent tax asset in the BU up to full write-off expenses in tax accounting:

• Dt 68 subaccount "Calculations for income tax" CT 99 subaccount "PNA" in the amount of Z / n / 12 months. × 20%,

Z is the initial cost of the site;

n - the number of years of writing off the expense for the purchase of land.

The sale of land is formalized with records:

• Дт 45 subaccount "Transferred real estate objects" Кт 01 - the cost of the land was written off;
• Dt 62 Kt 91 - revenue from the sale is reflected;
• Dt 91 Kt 45 subaccount “Transferred real estate objects” - the initial cost of the land plot sold is reflected in other expenses.

We remind you that the sale of land is not subject to VAT.

When land arrives in authorized capital company accountant will make the entries:

• Дт 75 Кт 80 - the founder's debt on the contribution to the charter capital is reflected;
• Дт 08 Кт 75 - a land plot was received due to the founder's contribution to the UK;
• Дт 01 Кт 08 - the land is taken into account as an object of fixed assets.

The transfer of land as a contribution to the charter capital of another legal entity is reflected in the records:

• Dt 58 Kt 76 subaccount "Settlements on deposits in the AC" - reflects the debt on deposits in the AC;
• Dt 76 subaccount "Settlements on deposits in the AC" CT 01 - the site was made as a contribution to the AC.

If the initial cost of the transferred land differs from the valuation agreed by the founders, the difference should be attributed to the corresponding subaccount of account 91 in correspondence with account 76 (subaccount "Settlements on deposits in the management company").

The accountant reflects the receipt of a land plot free of charge by recording:

• Дт 08 Кт 83 - land was received from the founder, whose share in the charter capital is more than 50%, while the company has no income;
• Dt 08 Kt 98 - the site was received free of charge from other persons;
• Dt 08 Kt 01 - the land plot was put into operation;
• Dt 98 Kt 91 - income from the free receipt of a land plot is recognized.

If your company transfers the land plot free of charge, then accounting entry like this:

• Дт 91 Кт 01 - reflects the value of land donated to another company.

Income and expenses in tax accounting for the free transfer of land do not arise (Articles 249, 250, Clause 16, Article 270 of the Tax Code of the Russian Federation). But then a permanent tax liability is formed in accounting, which is taken into account simultaneously with the write-off of the value of the land and the costs of its transfer (clause 7 of PBU 18/02):

• Dt 99 subaccount "PNO" CT 68 subaccount "Calculations of income tax" - reflected the PNO due to the difference in accounting when transferring property free of charge.

When concluding a wiring exchange agreement with a company transferring land and receiving other property in return, the following:

• Dt 08, 10, 41 Kt 60 - values \u200b\u200bwere received under an exchange agreement;
• Dt 62 Kt 91 — income from the transfer of land under an exchange agreement is reflected;
• Дт 91 Кт 01 - the cost of the transferred land plot was written off;
• Дт 60 Кт 62 - the obligations of the parties are fully extinguished when the terms of the exchange agreement are fulfilled

The financial result from exchange transactions in the account of the participants in the transaction is zero.

In exceptional cases, a land plot can be withdrawn (Article 49 of the RF Labor Code). Government agencies are obliged to notify the owner of the land plot. The owner or user of the land has the right to claim compensation in the amount of the market value of the land plot, the real estate on it, as well as losses and lost profits from seizure (Articles 56.8, 56.9 of the RF LC). On the date of termination of ownership of the land, the following entries are made:

• Dt 91 Kt 01 - disposal of the land plot;
• Дт 76 Кт 91 - the amount of compensation for the withdrawal is included in other income.

Outcome

The features of land plots accounting are as follows:

• land is an object of the OS;
• the purchase and sale agreement is drawn up only in writing, taking into account the requirements of the Civil Code of the Russian Federation;
• land ownership is subject to mandatory registration;
• the sale of land is not subject to VAT;
• land cannot be amortized;
• expenses for the purchase of land can be written off only when it is sold;
• plots acquired in 2007-2011 from the state for the construction of the OS are taken into account in a special order.

For more information on what reporting should be submitted to the land owner, read the article

I. According to the new edition of Instruction 157n and federal standards, take into account the land plots and individual rights to them on the following accounts ():

II. Reflect the receipt of land plots on balance sheet accounts with the following entries:

III. When transferring a plot to an operating lease, reflect the internal movement:

IV. Do not forget to check whether the cadastral value of land plots has been revised before submitting the annual reports. If you do not take into account these adjustments, the reporting data will be materially misstated. Reflect the change in the cadastral value of the plots with transactions.

Non-produced assets still remain exotic rather than commonplace in fiscal accounting. Yet accountants have to deal with this topic. The letter of the Ministry of Finance of Russia dated May 26, 2006 No. 02-14-10a / 1406 pleased many accountants who were puzzling over land plots.

Legal aspect
When deciding whether to reflect the value of a land plot in the accounting, it is necessary to be guided not only by the Instruction on budget accounting approved by order of the Ministry of Finance of Russia dated February 10, 2006 No. 25n, but also by regulations on the delimitation, use and ownership of land ownership, as well as on operations related to its sale, acquisition. These are in particular:

- Land Code;
- Civil Code;
- Law of July 21, 1997 No. 122-FZ "On state registration of rights to real estate and transactions with it" (hereinafter - Law No. 122-FZ).

Note that state property includes land that does not belong to citizens, legal entities and municipalities. State ownership of land is subdivided into:

- federal property (land owned by the Russian Federation);
- property of subjects Russian Federation (Article 16 of the RF Labor Code).

In accordance with article 20 of the Land Code, state and municipal institutions, federal state enterprises, state authorities and local self-government bodies are provided with land plots for permanent (unlimited) use.

Law No. 122-FZ establishes that land plots are part of real estate. As a result, a budgetary institution that has the right to permanently use a land plot must have a Certificate of State Registration of Rights.

The specialists of the Ministry of Finance of Russia in the letter No. 02-14-10a / 1406 indicated that the state registration of the right to real estate and its cadastral registration are not grounds for accepting land plots for budget accounting. Taking into account the foregoing, the authors of the letter noted that only those land plots that the institution has the right to dispose of in accordance with the Land Code are subject to budget registration.
As a rule, the land should be reflected on the balance sheet of the executive authority (local government), which is entrusted with the functions of management and disposal of state (municipal) property.

Balancing the plot
In accordance with Instruction No. 25n, land in the budgetary accounting refers to non-produced assets and is recorded on account 0 103 01 000 "Land".

Non-produced assets are recorded at their initial cost at the time of their involvement in the economic (economic) turnover. The initial cost of objects of non-produced assets includes the institution's actual investments in their acquisition, with the exception of objects that are involved in economic (economic) turnover for the first time, the initial cost of which is recognized as their current market value as of the date of acceptance for accounting. Under the current market value means the amount money, which can be obtained as a result of the sale of these assets at the date of acceptance for accounting.

Please note that the land under the buildings transferred to budgetary institutions for operational management is not subject to putting on the balance sheet of the institution. If the institution has registered such lands, it is necessary to make changes to the accounting and remove them from the balance sheet.

Ransom for seizure

Articles 9-11 of the Land Code actually indicate the buyer when seizing land plots by way of purchase for state or municipal needs. The decision on seizure, depending on for whom (the Russian Federation, its subjects, municipal bodies) the seizure takes place, is made by:

- federal executive authorities;
- authorities of the subjects of the Federation;
- local government bodies.

Land acquired and improved
The cost of an item of non-produced assets may change as a result of an increase in capital investments for the improvement of land, revaluation, revaluation or depreciation of objects.

The acquisition costs of non-produced assets are charged to 0 106 03 000 “Capital investments in non-produced assets”.

Example 1
A budgetary institution acquired and accepted for accounting a land plot on the basis of an act of acceptance and transfer and a certificate of state registration of rights. Its cost was 3,500,000 rubles. After that, capital expenditures were made related to land reclamation measures in the amount of 1,000,000 rubles. These operations in budget accounting will be executed with the following entries:

Debit 1 106 03 330
Credit 1 302 21 730

- 3,500,000 rubles. - Reflected expenses for the acquisition of a land plot.

Debit 1 106 03 330
"Increase in capital investments in non-produced assets"
Credit 1 302 21 730
"Increase accounts payable on the acquisition of non-produced assets "
- 1,000,000 rubles. - Reflected expenses on land reclamation;

Debit 1 103 01 330
Credit 1 106 03 430
"Reduction of capital investments in non-produced assets"
- RUB 4,500,000 (3,500,000 + 1,000,000) - land plot accepted for accounting.

For an example, when an accountant will have to face the purchase of land, see the sidebar "The budget is the first buyer"

Assessment required
If the land is received free of charge, or the moment has come to involve an existing land plot in economic circulation, which is still on the balance sheet, you need to start with an assessment of the market value.

Attention! The land plot is appraised in accordance with the Federal Law of July 29, 1998 No. 135-FZ "On appraisal activities in the Russian Federation."

Many accountants have questions about what correspondence of accounts should reflect the involvement of non-produced assets in economic circulation, and where should additional costs be attributed, for example, land valuation services?

Budget is the first buyer

IN Federal law dated July 24, 2002 No. 101-FZ "On the turnover of agricultural land" Article 8 is devoted to the sale and purchase of land. In particular, it states that when selling a land plot from agricultural land, the following has the preferential right to purchase:

- the subject of the Russian Federation;
– municipality (in cases where established by law subject of the Russian Federation).

The only exception is the sale at a public auction.

The seller is obliged to notify the supreme executive body of state power of the constituent entity of the Russian Federation or, in the cases established by the law of the constituent entity of the Russian Federation, the local self-government body of the intention to sell the land plot in writing, indicating the price, size, location of the land plot and the period before the expiration of which must mutual settlement be carried out. The term for the implementation of mutual settlements on such transactions cannot be more than ninety days. The notice is delivered against receipt or sent by registered mail with acknowledgment of receipt.

Purchase cancellation is possible. However, if the site will be sold at a price lower than the previously declared one, or with a change in other essential terms of the contract, the seller is obliged to send a new notice according to the rules established by this article.

Example 2
A plot of land, which is being put into circulation for the first time, with a market price of 3,000,000 rubles, has been taken into account. The services of a third-party organization in assessing the value of this land plot amounted to 25,000 rubles. In our opinion, the accountant should make the following entries:

Debit 1 103 01 330
"Increase in the value of land"
Credit 1 401 01 180
"Other income"

Debit 1 401 01 226
"Expenses for other services"
Credit 1 302 09 730

Debit 1 401 01 180
"Other income"
Credit 1 401 01 226
"Expenses for other services"
- RUB 25,000 - expenses for the assessment of the land plot were written off.

Example 3
Let's use the conditions of the previous example with the only difference that the land plot was received free of charge. In this case, the accountant, in our opinion, will make the following entries:

Debit 1 106 03 330
"Increase in capital investments in non-produced assets"
Credit 1 401 01 180
"Other income"
- 3,000,000 rubles. - the land plot, which is being used for the first time in economic circulation, is accepted for accounting at market price;
Debit 1 106 03 330
"Increase in capital investments in non-produced assets"
Credit 1 302 09 730
"Increase in accounts payable for settlements with suppliers and contractors for payments for other services"
- RUB 25,000 - received services for the assessment of the land;
Debit 1 103 01 330
"Increase in the value of land"
Credit 1 106 03 430
"Reduction of capital investments in non-produced assets"
- 3,025,000 rubles - the land plot was taken into account.

Please note that no depreciation is charged on non-produced assets.

Disposal of land
Operations for the disposal of non-produced assets registered with the institution are carried out on the basis of the Act on the write-off of an item of fixed assets in the form 0306003, the Act on the write-off of groups of fixed assets in the form 0306033). Disposal may occur due to:

- sales;
- gratuitous transfer;
- write-off of an object that has become unusable (for example, soil salinization);
- write-off of objects of non-produced assets that have become unusable as a result of an emergency.

Example 4
The institution sold the land plot at a price of 2,200,000 rubles. Its initial cost is 1,700,000 rubles. Another piece of land worth 1,000,000 rubles. donated to a government organization. In the accounting of the institution, these business transactions will be reflected as follows:

Debit 1 205 09 560
"Increase accounts receivable by income from the sale of assets "
Credit 1 401 01 172
- 2,200,000 rubles. - accrued income from the sale of the land plot;
Debit 1 401 01 172
"Income from the sale of assets"
Credit 1 103 01 430
- 1,700,000 rubles. - written off book value a land plot when it is sold;
Debit 1 401 01 241
"Expenses for gratuitous and non-refundable transfers to state and municipal organizations"
Credit 1 103 01 430
"Reducing the value of land"
- 1,000,000 rubles. - the gratuitous transfer of the land plot owned by the institution is reflected.

An example of reflecting business transactions for the sale of a land plot does not contain entries on the accrual of VAT, since, according to subparagraph 6 of paragraph 2 of Article 146 of the Tax Code, transactions for the sale of land are not recognized as an object of taxation.

Attention!Funds from the sale of land plots received budgetary institutions, including local governments, from commercial activities are currently subject to accounting when determining the tax base for income tax.

When determining the tax base, income from the sale of land plots can be reduced by expenses that meet the criteria provided for in Article 252 of the Tax Code.