Land tax per 1 sq. Land tax: changes and calculation features

The new tax payment procedure for individuals came into force on January 1, 2016. He canceled advance tax payments, as a result of which a single deadline for payment was designated - no later than 01.12 of the year following the expired reporting period (calendar year).

Sending a notification by the inspectorate is permissible no more than three years before the calendar year of its sending, as well as no later than 30 working days before the due date for payment. Taxpayers also fulfill the obligation to pay land tax for no more than three tax periods.

Previously, individuals paid advances in three equal installments on the 15th of the current year in September and November, and the last installment next year in February.

This procedure made it difficult; the budget incurred additional costs for sending tax notices: for paying advances and taxes separately.

Land tax for individual entrepreneurs

For the purpose of paying tax on a land plot, an individual entrepreneur is equal to an ordinary individual who is obliged to pay in accordance with the tax notice received and no later than 01.12 of the year following the expired reporting period.

Deadlines for 2017

The payment deadline for 2016 expired on 02/01/2017.

In 2017, the deadline for paying the advance payment expires for:

• I quarter – 05/02/2017
• II quarter – 07/31/2017
• III quarter – 10/31/2017

The final annual tax for 2017 must be paid by legal entities before 02/01/2018, and by individuals – by 12/1/2018.

Land tax declaration

Tax reporting for this tax is completed exclusively by legal entities charged with the obligation to pay land tax in accordance with Chapter 31 of the Tax Code of the Russian Federation, and is submitted to the tax office at the location of the taxable plot of land no later than 01.02. the year following the expired tax period.

If a legal entity has several land plots at its disposal and they are all located in the territories of different municipalities, but at the same time the territory is under the control of one tax inspectorate, it is allowed to submit one declaration with general data, in which only section 2 is filled out separately for each plot.

If land plots are located in different municipalities with separate tax inspectorates, the tax must be paid separately to each local budget in proportion to the share that falls on it. In this case, the declaration does not have to be submitted to all inspections; it is enough to submit one and notify the rest of the Federal Tax Service.

In accordance with the Tax Code under Article 113, for an individual the period is three years from the date of non-payment of the debt.

For example, if the owner of the plot did not pay the tax before 05/01/2016, then after 05/01/2019 it will no longer be possible to hold him accountable under Article 122 of the Tax Code.

Also, tax inspectors may freeze the statute of limitations for the sole reason that an individual obligated to pay tax prevents the inspectorate from conducting an audit. In this case, the tax authorities draw up an official act.

After the reason is eliminated, this is formalized by a second act - a document restoring the statute of limitations.

Land tax for legal entities using land for various purposes is different, but is calculated as a percentage of the price of the plot according to the cadastre. Let's consider the tax calculation mechanism, applied rates, payment features and penalties for non-payment of land tax by legal entities.

Land tax for legal entities: objects

Land plots located on the territory of municipalities are subject to tax for enterprises and companies. Only land that is withdrawn from circulation, classified as a forest fund, or occupied by state property does not have the status of a tax object.

Property tax on an organization's land plot: tax base

You can find out the size of the tax base of the land available to the company by contacting the Rosreestr website, or make an official request to the territorial office of the department and receive the appropriate certificate. The cadastral value of the site must be established as of January 1 in the reporting period and published on the administrative website by the regional authorities. If the value according to the cadastre has not been calculated, since not all regions have yet managed to establish it, then the standard value is included in the calculation.

Land tax for organizations: rates

Russian legislation establishes the obligation to pay land tax for legal entities that own appropriately registered land plots. The calculation is based on knowledge of the cadastral value of the site and the current tax rate.

Rates are established by regulatory acts of regional entities in an amount not higher than:

• 0,3% , if areas:
  • - are agricultural lands and are used for the production of agricultural products;
  • - occupied by housing stock objects, utilities of the housing and communal complex or acquired/received for housing development;
• 1,5% for areas used for other purposes, such as commercial.

Regional authorities are given the right to set tax rates - to reduce or increase them, without exceeding the above standard established by the Tax Code of the Russian Federation.

Land tax for organizations in 2017: calculation

Land tax for legal entities in 2017 is calculated according to the formula proposed by Art. 396 Tax Code of the Russian Federation:

N h = C k * C n, where

N z – tax amount,

C to – the cost of the plot according to the cadastre (or normative, if the cadastral value has not yet been determined),

Сн – current rate.

Exemption from payment of land tax by legal entities

There is a very impressive list of organizations exempt from paying tax. These are the lands:

• criminal correctional institutions;
• state highways;
• religious complexes;
• organizations of disabled people;
• enterprises engaged in artistic crafts;
• special and free economic zones, as well as the Skolkovo center.

Other categories of benefit payers may be established at the discretion of local legislators.

How to pay land tax to legal entities

As a rule, regional authorities establish quarterly payments, and land tax for legal entities is calculated in parts: at the end of each quarter, they calculate and pay advance payments according to the formula:

N h = C k * C n * ¼, i.e. The fourth part is calculated from the annual tax amount.

Advance payments, calculated quarterly, are paid on a cumulative basis in accordance with the conditions established in the region. The final payment is calculated as the difference between the total tax amount and the advances paid.

Land tax: payment deadlines for legal entities

The definition of deadlines for tax payment by current legislation is also given to the introduction of local entities. Therefore, each enterprise is guided by the adopted regional documents. Most often, they set certain deadlines for paying advances and the final tax amount. And, if the exact dates of quarterly advances must be established for each region, then the deadline for the final payment for the year should not be later than established in the Tax Code of the Russian Federation: legal entities pay land tax no later than February 1 of the reporting year.

Where to pay land tax to an organization

Land tax for legal entities is calculated and paid to the Federal Tax Service at the location of the company. At the end of the tax period (year), the company is obliged to submit a corresponding declaration in the established form to the tax office at the location of the site. Only companies declare land tax for legal entities if they are included in any category of payers of this tax.

Payment of land tax by legal entities: responsibility of companies

In case of violation of tax payment deadlines or non-payment, legislators provide for penalties. Thus, failure to comply with payment deadlines will result in a fine being issued to the official in the range of 300 - 500 rubles, and non-payment threatens the company with a more substantial punishment - 5% of the unpaid amount.

Land tax, one way or another, applies to both individuals and organizations. And if organizations are more or less aware of the procedure for collecting fees and submitting reports, then ordinary citizens are familiar with the tax only based on payment requests received annually from the Federal Tax Service.

In this sense, it is more important for individuals to know the timing of payment of the obligation.

Normative base

The laws for ordinary citizens and organizations are different, since the nuances of taxation are not the same. Thus, individuals are “subject” to certain rules, while enterprises are subject to obligations in a different manner.

Features for individuals

There are several legislative norms and acts that regulate procedure for payment of land contribution by individuals:

• Ch. 31 “Land tax” in the text of the Tax Code of the Russian Federation, in particular articles 387-398;
• Federal law related to amendments to the second part of the Tax Code of the Russian Federation No. 286-FZ of September 30, 2017;

In accordance with these regulations, the fee for the use of land is obligatory and must be transferred to the state treasury within the time limits established by law. As taxpayers The following parties speak out:

• land owners;
• permanent users of territories;
• persons who dispose of them on the basis of the right of lifelong inheritable ownership.

• are located on the plots and use them free of charge;
• rent them on the basis of a pre-drawn up agreement.

The tax is paid by almost all ordinary citizens and is obligatory to contribute to the state treasury. Failure to comply with this legal provision may result in fines and other sanctions.

Features for legal entities

Chapter 31 of the Tax Code of the Russian Federation also acts as a regulatory document. It refers to legal entities that act as payers of this fee. These are organizations that own an officially registered right to a land plot that is owned or in perpetual permanent use. Liberation The following enterprises benefited from such actions:

• those who use land on the basis of a lease agreement;
• persons exploiting the site under the right of free, fixed-term use;
• owners of plots belonging to the list of lands that, according to Art. 389 of the Tax Code of the Russian Federation are not subject to tax.

In 2018, these standards underwent several significant changes. The main one affected the procedure for carrying out settlement activities. If previously the book value of land was taken as a basis, now it is the cadastral price.

Such rules have come into force in 29 federal subjects of the Russian Federation, where cadastral revaluation has already been carried out.

Tax rates for citizens and organizations

The contribution rate for legal entities is created on the basis of regulations developed and approved by municipalities, but cannot exceed the parameters established by law. For 2018, it is 0.3% of the cadastral value, subject to the use of lands of the following categories:

• areas used for agricultural needs;
• territories with auxiliary structures located on them;
• lands with housing and communal services facilities;
• special purpose areas.

The intended purpose of the land shown in the documentation must be consistent with the main direction of the organization’s activities.

Regarding the procedure for paying the fee by individuals, the percentage is generally 0.3%. This norm applies to areas intended for vegetable gardening, horticulture, construction of apartment buildings, engineering structures, and the needs of the state and municipality. Other objects require a contribution of 1.5% of the cadastral value.

Another thing is interesting. If a person receives land for the construction of a residential building, and he has not completed it after 10 years, then the land tax rate increases twofold. The increased liability will continue to apply until the property is occupied.

You need to understand that the Tax Code of the Russian Federation stipulates maximum rates. By decision of municipalities, these indicators can be edited downwards or abolished altogether (for priority areas of management).

Rules for calculating land tax

The nuances associated with calculating tax amounts are not the same for individuals and legal entities. Another question is whether and how this fee can be reduced. If there is a reduction in the cadastral price of land, the company has the right to do so during one calendar period. However, it will be necessary documentary evidence of the reason for the price reduction. It may include the following aspects:

1. Making an appropriate court decision. Updated information must be entered into the Unified State Register. Therefore, you need to obtain an official statement to confirm the reduction in value.
2. The occurrence of technical errors. This can have a significant impact on fluctuations in land values. If the changed indicator is reflected in the Unified State Register of Real Estate, the owner will have the right to apply to the Federal Tax Service in order to clarify the tax for past periods.
3. The initiative came from local authorities. It usually occurs as a result of the discovery of unreliable data related to the cadastral value. This approach contributes to a noticeable reduction in payments, but requires the availability of documents containing data on the date of the new assessment.

In the case of ownership of a land plot and subsequent loss of ownership of it during the reporting year, the scheme of settlement actions is identical. If the authority to own the property was transferred before the 15th day of the month, it is not included in the calculation. If after the middle of the month, then it is calculated as a full period.

Legal entities

To determine the amount, you need to take the rate and multiply it by the cadastral value. As a result, the collection amount will be received. If the tax period is less than a year, the so-called ownership coefficient is additionally included in the formula.

An identical approach to settlement transactions is also applied in situations involving the loss of rights to a plot. Sometimes circumstances develop such that the land is located simultaneously on the territory of two municipalities. In this situation, the payer first counts the shares, and then makes a settlement for each of them.

For individuals

A formula is used that represents the product between the tax base and the rate (Article 396 of the Tax Code of the Russian Federation). The cadastral value serves as the tax base. And the rate, in turn, is 0.3%. The calculation of the liability is carried out by the Federal Tax Service.

The payer is notified annually by sending a specialized notice. The correctness of settlement transactions can be viewed on the official website of the Federal Tax Service.

Individual entrepreneurs using land for commercial purposes are subject to the rules established for private individuals.

Deadlines for payment of land tax and advance payments

Deadlines for payment of land tax for organizations and citizens also involve several features. They depend on the payer status.

Legal entities

Traditionally, the fee is payable quarterly or in one installment at the beginning of the reporting year. The tax amount must be determined and declared to the Federal Tax Service before February 1 of the next year (for example, for 2018 - before February 1, 2019). Before the same date, the organization must pay off the budget in full.

At the same time, the time frame on the part of the tax service is regulated by regulations of the constituent entities of the Russian Federation, but cannot be stricter than those established in Art. 397 Tax Code of the Russian Federation.

If the company expresses a desire, it can make a one-time payment, paying off all debts for the whole year, or make advance payments quarterly. However This must be completed before submitting the annual return.. Therefore, regional tax services strive to set a time limit that coincides as closely as possible with the time of filling out reports to the Federal Tax Service (before February 1).

Individuals

Ordinary citizens pay the fee in accordance with special rules, and the deadline falls on the end of the year following the reporting period. In most constituent entities of the Russian Federation, payment must be made before December 1 of the next annual period.

Citizens can find out the exact details from the local administration; there is no need to contact the Federal Tax Service. This approach helps reduce time costs and allows you to clarify all the details as simply as possible.

How and where to pay land tax?

To solve this problem, legal entities contact the tax office at the actual location of the site. If an organization has several real estate properties located in different territorial units, it pays for each plot separately to different municipal budgets.

As for individuals, they are obliged to pay at the place of their registration - official state registration.

Responsibility for violation of deadlines for payment of land tax

If the owner of the land territory has neglected the requirement for mandatory payment of land tax, local authorities may apply the following penalties:

• if there is a delay of up to 30 days, a penalty equal to one three hundredth of the refinancing rate is charged (practice shows that such violations occur most often);
• if there is a delay of more than 30 days, the penalty will be 1/150 of the rate.

When making calculations, organizations may mistakenly or intentionally reduce the tax base. In this situation, the penalty is 20% of the portion of the debt that was not paid (in the first case) and 40% in the second situation if there was intent.

The guilty citizen or enterprise is brought to tax liability outside of court. However, they have the right to appeal to the fiscal authority in order to challenge the decision made by the responsible person. But you need to prove your case with documents by submitting a lot of supporting documents to the authority.

What if the tax office did not send notifications?

By law, citizens are not required to determine the amount of land tax. For them, the procedure for paying fiscal obligations is extremely simple:

1. Notify the Federal Tax Service about the acquisition or sale of a plot (today the tax office receives such data from the Unified State Register of Real Estate automatically, citizens can only clarify the information).
2. Wait for a notification from the local Federal Tax Service and pay it using the specified bank details.
3. If there is no official notification before November 1, the payer must contact the tax office to clarify the situation. This will avoid the accumulation of fiscal debts and the imposition of unjustified fines.

Thus, the deadlines for filing tax returns and actual payment of land taxes are not the same for individuals and legal entities. This nuance must be taken into account in the process of fulfilling this obligation. Otherwise, businesses and individuals are forced to pay fines in a fixed amount or percentage. A competent approach to calculations guarantees the absence of problems with the law and compliance with all its norms.

The innovations are described in more detail in the following story.

Individuals and organizations that own land plots are required to annually pay taxes on them to the state treasury. In this article we will look at the procedure for calculating them, the changes that have occurred in the current year and the features of calculation.

After the rights to the property of the site are registered, the supervisory inspection receives information about the new owner and accrual begins. They are subject to:

• areas intended for agricultural purposes;
• land for individual housing construction;
• plots purchased for farming and gardening;
• lands of gardening partnerships.

It is established by municipal authorities and each region has its own size, which cannot exceed in the current year 0,3% .

Interesting fact! Its exact value can be found on the official website of the tax office in the corresponding section. To do this, select the period of interest and use the search button. Next, select detailed information and the necessary parameters.

Individuals pay the fee on a general basis. It is calculated based on the object that is indicated in state register. This value is then multiplied by the coefficient set in specific region.

For enterprises and entrepreneurs, it is the same as for individuals and cannot be more than the established value if the object is used for agricultural needs or for housing construction. Other areas are taxed at 1.5%. Legal entities independently draw up declarations and make payments. The tax period for this duty is one year.

Individuals and entrepreneurs are required to transfer funds before December 1 current year. Please remember that payments are made for the past year. This year, reporting entities will pay for 2016. A month before the specified date, they receive written notifications from the supervisory authority, which indicate the amount of payment and have a receipt for payment. You can do it using online services or through the cash desk of any bank branch.

For legal entities, a different time frame is established, since they do not receive written notifications, but they independently draw up a declaration and transfer funds. Organizations make advance payments once a quarter, which include the amount of tax. At the end of April, July and October, companies and firms pay them for the current year. The last quarter of the current period is paid until February of the following year.

Its value is 13% of the cost. It is paid if the period of ownership is less than 5 years. You can sell land before this period without charging a duty when it:

• privatized;
• became the property under a maintenance agreement with a dependent;
• received under a gift agreement or inheritance from close relatives.

In these cases, the tenure period is reduced to 3 years. If you make a sale before this period, you will need to make mandatory contributions to the state treasury.

Any person who owns a land plot is obliged to pay contributions to the budget for this area. The rates applied to owners are the same, regardless of whether they are private users, entrepreneurs or organizations.

The only difference is the timing of payment and the procedure for completing documentation. Firms and companies independently fill out declarations and submit reports to the supervisory authority. Individuals only need to make contributions on time according to the statements that come from the supervisory service.

Interesting fact! This year, a change regarding the procedure for calculating and calculating this duty comes into force. It will be calculated based on the cadastral value, which is equal to the market price.

This will hit citizens’ pockets and affect the amount of deductions, significantly increasing them. Previously, the amount of deductions was determined based on the balance sheet valuation, which is why their size was so low.

The increase will occur gradually and will stretch over several stages. Starting this year, the payment amount will increase by 1/5 and will reach the required value no earlier than by 2022. This will allow the country’s citizens to comfortably adapt to the new amounts that will have to be transferred to the state budget. These changes will affect all regions of the Russian Federation.

All funds of the owners will remain in local budgets, thereby forming them. This will create a new source of funding that will help improve infrastructure. Currently, this issue is extremely relevant, since after the crisis the situation in some regions remains extremely deplorable and the budget is experiencing an acute shortage of funds.

The formula for determining the amount of deductions is as follows:

Cadastral value (per 1 m²) * object area (m²) * coefficient (%)

This is a standard calculation option that does not take into account all kinds of deductions and benefits. If there are any, they will be aimed at reducing the base, which will affect the reduction in the amount of mandatory contributions.

For owners who took possession in the middle or end of the calendar year, the amount received will be divided by 12 months and multiplied by the actual number of months of ownership of the plot. Shared ownership implies distribution of payment according to the size of the share in use. Those who have ¼ of the area will have to pay a quarter of the total amount.

You can find out the cadastral value by contacting the Cadastral Chamber or the Rose Register. It contains all the data about the object, its area, location, individual number and cost used in determining the amount of the fee. You can also find it out using online services that are available on various websites.

Individual entrepreneurs, along with private individuals, are exempt from independent calculations. They receive a written notice containing information and the exact amount to be paid. Organizations make the calculations themselves and then make transfers.

Not only certain categories of citizens are exempt from payment, but also, in some cases, organizations and entrepreneurs. Individuals who have benefits include:

• Heroes of the Soviet Union and Russia, as well as those awarded the Order of Glory;
• disabled people of 1st and 2nd degree, established before 2004, disabled people of 3rd degree;
• nuclear weapons testers and man-made disaster liquidators;
• liquidators of the accident at the Chernobyl nuclear power plant;
• participants in the Great Patriotic War and other military operations.

The listed categories can count on a deduction that reduces the taxable base by 10,000 rubles. Other relaxations are established by regional authorities. These are federal benefits established by the state.

Interesting fact! Each region has the right to independently expand the list. In some regions, pensioners are exempt from paying; exemptions also apply to large families, labor veterans and other segments of the population. To clarify information on benefits, you must contact the inspectorate at the place of registration of the payer.

Entrepreneurs carrying out agricultural activities on a plot of land for the purpose of making a profit can count on exemption from the duty if they own the property under a lease agreement. In this case, the responsibility for payment falls on the shoulders of the owner.

Organizations that own land on which a forest, reservoir or nature reserve is located are completely exempt from this burden. In other cases, they are required to calculate and transfer funds to the supervisory inspection on a general basis.

Conclusion

In our country there are a large number of mandatory contributions that apply to both individuals and organizations engaged in business activities on the territory of Russia. Having owned land, the owners are obliged to transfer funds to the inspection structure in a timely manner. This year the calculation is made in a new way. The cadastral value of the property is involved in determining the amount, which significantly increases its value. If a citizen is included in a preferential category, then he has the right to count on a reduction in the contribution, which will significantly save money.