Many people prefer to live in private buildings instead of stuffy and noisy apartments. They are usually located on a site where there is enough space to engage in subsidiary plots. This is not only an interesting hobby, but also allows you to save a lot of money, since you do not have to spend a lot of money on the purchase of different products. Housekeeping is allowed only on land registered in the ownership of a citizen. Therefore, he needs to correctly calculate and pay the land tax. Moreover, rumors are regularly circulating that the size of this loan, along with the tax, has increased significantly. You should understand the rules for calculating and transferring this payment so as not to violate the law.
Collection concept
Land tax is regulated by various articles of the Tax Code. At the same time, local authorities in the regions can significantly amend legislation in this area. Funds are directed to the regional budget. Therefore, municipalities independently determine what tax rate will be used. The provisions of Ch. 31 Tax Code.
Previously, to calculate this fee, the book value of land was taken into account, which differed in a low size, therefore the payment was quite low. But since 2106, significant changes have been introduced that affected the rules for calculating land tax. Now for this, the cadastral price of the object is used, which is similar to the market value. Therefore, the payment itself was increased several times.
The cadastral price is determined by independent experts, for which various factors are taken into account, for example, the size of the plot, its location, land condition, developed infrastructure and other nuances. Often, valuers rely on inaccurate data, so the cadastral price is considered overvalued. Under such conditions, the owners of the territory have the opportunity to challenge the established indicator. Therefore, disputes often arise regarding the correct determination of the cadastral value.
Is it possible to challenge the indicator
Often, the cadastral price of a certain land is indeed extremely high. Initially, the owners of the facility must contact a special interagency commission for revaluation. If, according to its results, the price remains unchanged, then you will have to turn to independent experts.
If the results of an independent assessment show that the cadastral price is much lower than that used by the Federal Tax Service in calculating the tax, then a lawsuit must be filed. The report on the assessment is the evidence. If the court takes the plaintiff’s side, then a recount is made, and the Rosreestr is amended, therefore, the cadastral value is reduced. The plaintiff may additionally recover the costs of the assessment from the Federal Tax Service.
Objects of taxation
In 2018, the land tax is levied only on land plots located on the territory of the Russian Federation. It must be introduced by regulatory regional acts. Both individuals and different companies must pay the fee, but they usually provide for different rates and payment procedures. Funds are taken from lands that may be agricultural, industrial or recreational.
The main objects for this collection include:
- plots owned by companies and intended for agricultural work;
- land owned by country communities or citizens, and the purpose of its acquisition should be the management of a subsidiary farm;
- territories necessary for the operation of various industrial enterprises;
- lands that belong to the tourist area or are intended for recreation, so they usually have different hotels, pensions and motels.
Land tax does not apply to objects owned by the state or withdrawn from circulation, as well as if they are of historical or natural value. Additionally, this includes areas intended for the construction of high-rise buildings.
Bid amount
When calculating this fee, you should know what the land tax rate is. It is different for individuals or companies. Regulated by the local municipality, but under Art. 294 Tax Code sets the limit values of this indicator.
Often, local authorities do not set their own land tax rates. In this case, the information contained in federal law is used. Bets equal:
- 0.3%. It is used for areas intended for agricultural activities, the construction of residential buildings or communal complexes, as well as those used for subsidiary plots.
- 1.5%. This rate is used for other territories intended for other needs.
These percentages are determined from the cadastral price of objects. Local authorities can differentiate and regulate rates. For this, the category of the object, its location, permission for use and purpose are taken into account.
Where to find a bid
To find out this information is quite simple, for which you need to go to the official website of the Federal Tax Service. In the search is the desired region, after which the information from the regional legislative acts is studied.
Additional information can be found in any branch of the Federal Tax Service of a particular city. Often, data is even located on special stands in these institutions.
Calculation rules for individuals
Calculation of land tax is considered a simple process, if you know the necessary data. These include the cadastral value of the existing territory, the established rate and the ability to use reducing factors.
For individuals, the calculation is carried out directly by employees of the Federal Tax Service, after which citizens receive receipts for the payment of this fee. You can additionally find out the necessary information in your account on the website of this service.
If desired, even citizens can independently determine the size of this fee. To do this, use a simple formula or standard online calculators.
The size of the fee = cadastral value of 1 square. m. of the plot * area of the territory * tax rate.
This formula is standard, therefore, it does not take into account the possibility of citizens using benefits or decreasing coefficients. If a person registered the land in mid-2017, then the land tax in 2018 will be calculated based on the number of months of ownership of this property.
If there are several owners in one territory, the payment is distributed based on the available shares. For self-calculation, information on the cadastral price of land will be required. To do this, you can submit a request to the Rosreestr or you can even find the necessary information in an extract from the USRN, which can be ordered electronically.
Settlement rules for legal entities
Land tax for legal entities is calculated by the organizations themselves. For this, firms must take into account some significant features:
- whether the organization transferred the land to another category;
- whether the status of an individual changed to a legal entity;
- when exactly the object was purchased;
- what is its cadastral price.
The calculations are carried out by the accountant of the organization. Information can be taken from various documents of the company, and the cadastral price is specified in Rosreestr. At the same time, it is taken into account whether a particular enterprise can use any exemptions from the state. As soon as the land tax for legal entities is correctly calculated, funds must be paid to the budget in a timely manner.
Since 2015, FE, as well as individuals, receive receipts with a calculated fee by mail. Therefore, they should not be involved in the calculations themselves. In addition, they are exempted from the need to draw up and submit to the Federal Tax Service a declaration on this collection.
Who can use the benefits
For each tax, the state establishes opportunities to use certain exemptions for vulnerable categories of the population. Even with land collection, there are some benefits. Both individuals and companies can use them.
Land tax benefits for individuals are provided to citizens:
- disabled people and veterans of various military operations, which include the Second World War;
- people who are participants in all kinds of nuclear tests;
- citizens eliminating the consequences of the Chernobyl accident;
- disabled people of the first two groups;
- heroes of Russia and the USSR;
- disabled since childhood;
- people who became disabled as a result of radiation sickness that arose after nuclear or space research.
The privileges are that the tax base is reduced by 10 thousand rubles. This amount must be deducted from the cadastral value of the object.
How to take advantage of benefits for individuals
Citizens must independently take care of the appointment of benefits, for which they draw up a statement. Documents are attached to it, on the basis of which a person confirms that he really can count on relief.
Based on this application, a land tax exemption will be granted. The deadlines for the transfer of documentation are not limited in any way, so even if employees of the Federal Tax Service have already sent a receipt for payment, they can generate a new document for the applicant.
Benefits for companies
Even firms can enjoy certain exemptions. All of them are listed in Art. 395 Tax Code. Therefore, benefits are provided to organizations:
- criminal and executive enterprises;
- religious organizations;
- handicraft enterprises;
- organizations of persons with disabilities;
- companies that are classified as residents of special economic zones, and only with respect to plots located in these zones, and the privilege is granted for five years after registration of the property certificate;
- firms working in Skolkovo;
- shipbuilding companies with the status of residents of special zones.
Additionally, local authorities can independently provide the opportunity for different companies to use a variety of exemptions in the calculation and payment of land tax. Therefore, you can find out about the possibility of applying the benefits directly at the local administration or branch of the Federal Tax Service. Often the information is published in the media, so getting access to it will not be difficult.
Terms and payment rules
The deadline for paying land tax is different for individuals or companies. It can be established by local authorities, but usually they use the information contained in federal law. In this case, the features are taken into account:
- the fee is paid exclusively at the location of the site itself;
- payers are the owners of the territory, which can be individuals, various associations or companies, the latter can use the land on the basis of perpetual ownership;
- individuals and individuals under federal laws receive special notifications from the Federal Tax Service, which contain a receipt for payment, so they may not be involved in settlements on their own;
- they must pay the fee before December 1 of the year following the reporting year;
- companies must make advance payments every quarter, and in some regions this method of paying a fee is canceled, so only a single payment is required at the end of the year;
- when using advance transfers, money for the last quarter must be transferred before February 1 of next year.
Each company or citizen owning land that is subject to taxation for this collection must pay land tax. The deadline for payment by legal entities and individuals is significantly different, and in case of violation of the main provisions of the law, serious liability measures are imposed.
Responsibility for Violations
The Tax Code clearly states that citizens and companies that violate the tax payment deadlines are held accountable, with penalties being established by local authorities.
For the lack of funds in a timely manner a penalty is charged in the amount of 20% of the payment amount. If there is evidence of malicious evasion of payment of the fee, then a fine of 40% of the amount is charged.
Fines are additionally charged, and 1/300 of the refinancing rate is used to calculate them. They are calculated for each day of delay, so if taxpayers do not fulfill their obligations for a long time, this can lead to a significant increase in debt.
Collection reporting
Individual entrepreneurs and individuals should not create and submit to the Federal Tax Service any reports on land collection. But this is a must for companies. Reporting is transmitted at the location of the land itself.
A land tax declaration is necessarily generated in the form of KND 1153005. The rules for its completion are contained in the Order of the Federal Tax Service No. MMV-7-21 / 347. When creating a document, the main conditions and requirements are taken into account:
- You can fill out a document in paper or electronic form;
- a declaration is submitted annually until February 1 of the year following the reporting year;
- if a paper version of the document is used, then it can be brought not only by the head of the company, but also by an authorized person who has a notarized power of attorney;
- it is allowed to send reports by mail, for which a registered letter is used;
- the electronic document form is considered the most common, for which it is sent to the Federal Tax Service by e-mail.
Taxpayers independently determine which method for sending documentation will be used.
Rules for filling out a declaration
In order for the document to contain all the necessary information, it is important to correctly fill it out. This process is handled by an experienced accountant. The reporting should contain information:
- Title page. It contains basic information about the payer, as well as information about the branch of the Federal Tax Service, where this documentation is sent. The code of the institution, the name of the company and other important data are registered.
- 1 Section. It contains information about exactly what amount of funds should be transferred to the budget.
- 2 Section. Its main purpose is to make all the necessary information for the correct calculation of the size of the fee. Therefore, the size of the tax base, the cadastral price of the object, its size and other data are entered. As a result, the amount of the fee is calculated.
Thus, land tax is considered a specific fee, which is paid only by the owners of certain territories. Payers are both individuals and enterprises. Different tax rates are set for them, and also citizens may not be involved in the calculation on their own. Enterprises themselves must determine the size of the fee, and are also required to make advance payments on a quarterly basis. They annually prepare a declaration in the correct form. In case of incorrect calculation or untimely payment of the fee, serious penalties are imposed, represented by large fines.