Owners of land plots, including developers, summer residents, owners of new plots of land, often turn to the tax authorities for clarifications on land legislation, and specify the deadline for submitting a land tax. Legislative documents on land tax are constantly being improved, so you should always be interested in changes in the legal field.
Land tax refers to the local ones established by the Tax Code of the Russian Federation and legal regulatory acts of local self-government. It is mandatory for payment in accordance with Chapter 31 of the Tax Code of the Russian Federation.
Individuals and organizations with the right of ownership, perpetual use or inheritable lifetime ownership of land are taxpayers. Individuals, organizations that received land plots on the basis of a lease agreement or free term use are not recognized as payers.
The deadline for the delivery of land tax is legally established, all funds from which go to the budget of the city, district or rural administration where the land plot is located. Tax base: cadastral value of land plots, tax period - determined on the date - January 1 of each year.
The legislation of the Russian Federation provides for valuation activities in which the appraiser determines the cadastral value of land plots.
The land tax is regulated by a number of regulatory documents establishing the calculation procedure, the deadline for the land tax, the form and format of the tax return in electronic form. Individuals who are taxpayers pay tax on the basis of a notice from the tax authority.
Land tax must be paid by taxpayers within the time limits established by regulatory documents. For individual entrepreneurs, the deadline for submitting land tax is set to April 30 of each year following the previous tax payment period. The basis is art. 346 p. 2 of the Tax Code.
For organizations, the terms of payment of land tax under the simplified tax system are set no later than March 31 of the next year. The tax period is recognized as a year.
Art. 395 of the Tax Code of the Russian Federation provides grounds for establishing tax benefits for certain organizations, institutions and certain categories of individuals.
Tax return
Taxpayers are required to submit a declaration to the tax authority where the land plot is located after the tax period. The deadline for submitting the “Land Tax” declaration is set to February 1 of the year following the expired period. A new form for filling out a declaration was adopted in connection with the changed reporting procedure.
Tax rate
The tax rate is determined according to Art. 394 of the Tax Code of the Russian Federation at the rate of 0.3% for agricultural land that is located in personal subsidiary plots intended for housing construction, housing stock and housing and communal services.
In the calculation of no more than 1.5% are other land plots. There are some nuances in determining the object of payment, that is, the calculation for the basement of a house used as an auxiliary building is carried out at a rate of 0.3%, and for the basement in which the store is equipped, at a rate of 1.5%.
The tax is calculated on the land that is bought or sold during the year, using the coefficient K2.
Amendments and changes to the existing land tax periodically appear in legislative documents. There are many good sites on the Internet with valuable information on land tax, on the forms for filling out tax documents, on the rules for calculating and paying taxes, etc.