Land tax must be paid by all landowners. It is calculated both by private individuals and by various companies whose land is registered in ownership. The process of calculating and paying the fee is considered quite simple. In addition to transferring funds to the budget, it is required to prepare and regularly submit a tax return on land tax to firms. The absence of this document becomes the basis for bringing the taxpayer to administrative responsibility. It should be understood when this declaration is submitted, how it is filled out correctly, and also what is its appearance.
Who is handing over the documentation?
Based on Art. 398 of the Tax Code, the need to submit a tax on land arises from each taxpayer of this tax submitted by a legal entity. These include companies that bought the site or received it on the basis of permanent use or lifetime inheritable possession.
A land tax tax return is considered simple to compile, so every accountant will handle this process.
Who doesn’t need to hand over the document?
It is not required to draw up a declaration to companies if they received land on the grounds of:
- right of gratuitous use;
- right of urgent gratuitous use;
- registration of a lease, according to which, for the use of land, the company pays certain funds.
In this case, it is the owner of the plot that acts as a taxpayer, so he must pay tax and keep records.
Additionally, the declaration is not compiled by private land owners or entrepreneurs. They should only transfer funds to the budget in a timely manner.
How is tax calculated?
The rules for calculating this fee are listed in Art. 390 Tax Code. Based on this legislative act, a predetermined cadastral value of a specific territory is used to obtain a tax base. It is calculated and set by regional authorities.
The cadastral value is changed annually from the beginning of the year, and its change is allowed even during the year, if there are appropriate reasons for this.
If the owner of the territory considers that this indicator is overstated on his land, then he can challenge it in court. This requires the help of independent appraisers. In practice, this indicator really often changes by court order.
When calculating, it is allowed to use a tax deduction equal to 10 thousand rubles. The tax base is reduced by this amount, after which it is multiplied by the tax rate. Rates are listed in Art. 394 Tax Code:
- 0.3% is used for agricultural land, territories used for private housing construction or personal farming, and also plots with limited circulation are included here;
- 1.5% applies to all other territories.
The calculation is considered simple, so the process does not require significant effort. Private land owners do not have to deal with settlements on their own, as this procedure is implemented by the Federal Tax Service, after which taxpayers simply receive receipts ready for payment.
Companies must independently engage in the calculation and transfer of funds.
Declaration Form
It is important not only to correctly calculate and timely transfer the fee, but also to correctly fill out and submit to the Federal Tax Service a tax return on land tax.
For this, the standard form is used, approved by order of the Federal Tax Service No. MMV-7-21 / 347 in 2017. A sample land tax tax return is located below.
When is a document submitted to the Federal Tax Service?
In Art. 393 of the Tax Code additionally contain information about exactly when the declaration should be submitted to the Federal Tax Service. The deadline for submitting a land tax tax return is the need to submit the documentation quarterly if the company makes quarterly payments. At the end of the year, a document is formed for the whole year, which is submitted before February 1 of the next year.
In some regions, companies must pay advance payments on a quarterly basis, and the timing of their transfer is set by the regional authorities. In certain cities, tax is paid in a single payment at the end of the reporting period presented by the year. In this case, the declaration is submitted once a year.
Private land owners do not have to file a land tax tax return, so they only have to pay this fee. Funds are transferred until December 1 of next year.
Where to get the form?
The land tax tax return form can be obtained in various ways:
- download from the Internet, but in this case it is important to make sure that the existing document is relevant for 2018;
- get a document at the department of the Federal Tax Service.
On the website of the Federal Tax Service there is an opportunity to download various documents. This includes the land tax form.
Rules for compiling a document
Only companies have to prepare a declaration, and this is usually done by an officially employed accountant. The process is considered quite simple, but it takes into account the rules for filling out a tax return on land tax. These include:
- only one month is provided for the formation of the document, since it must be transmitted to the employees of the Federal Tax Service by February of the new year;
- if documentation is not provided within the established time period, this leads to administrative liability of the company, therefore, a penalty of 5% of the calculated tax is charged for each month of delay;
- if the number of employees in the organization last year exceeds 100 people, it is allowed to submit the document exclusively in electronic form;
- documentation is transmitted at the location of the immediate plot of land.
The largest taxpayers must report on all taxes on the basis of Art. 398 of the Tax Code to a special inspection department intended for such payers.
How is it filled?
The procedure for filling out a tax return on land tax implies the need to enter information in the title page and two sections. The title page is intended to include data on the taxpayer himself and the available land for which a fee is paid.
The first section contains data on the direct amount of tax payable. The second section includes information about the tax base, as well as the correct calculation of the fee.
Amounts are indicated exclusively in rubles, and decimal places are rounded to the nearest integer value.
What information is included in the title page?
When filling out the first page, it is important to indicate the actual data about the enterprise itself and the available site. A sample of filling out a tax return on land tax is located at the stand in any branch of the Federal Tax Service. If there are difficulties with the preparation of the document, then you can contact the tax service directly or use the unique services of specialized companies.
The following information is entered in the title page:
- TIN of the company, as well as PPC;
- The period for which this declaration is formed is indicated;
- it is necessary to correctly determine the code of the branch of the Federal Tax Service, where the documentation is transferred;
- the name of the company owning a particular land plot is entered;
- The OKVED code relating to the main field of activity of the enterprise is prescribed.
At the end, there should be a contact number for a company representative so that tax officials can quickly contact him if necessary. The title page additionally indicates which sheets are filled in, as well as which documents are attached to the declaration.
If the filing of a tax return on land tax is carried out by a representative, then information on it should be on the first page of the document.
Rules for filling out the first section
Its main purpose is to include information on the correct amount of tax calculated in the second section. Be sure to have the information:
- full amount of tax calculated;
- OKTMO code is indicated, determined on the basis of the location of the land;
- All advance payments listed for the three quarters of the reporting year are shown.
If a special computer program is used to compile a document, then all calculations are usually carried out automatically.
What data is contained in the second section?
The main purpose of this section is to provide information on the correct calculation of tax. When filling out this part of the declaration, the nuances are taken into account:
- if the company has several sites, you will have to fill out this section several times;
- information on the category code of the plots is included;
- cadastral value of each property is provided;
- if not all the land belongs to the company, then it is important to indicate which share the company owns;
- if the company can use the benefits, they are listed in the second section;
- In addition, information on the tax rate, months of ownership of the territory for one year is entered, as well as the amount of funds the company has already paid in the form of advance payments.
Filling out a document is actually quite simple, so an accountant usually does not have any difficulties.
Where is the documentation for rent?
The tax return on land tax is presented on the basis of Art. 398 Tax Code to the branch of the Federal Tax Service at the location of the land.
If the company is the largest taxpayer, then you need to submit reports to a special body open to such payers.
Responsibility for Violations
Each taxpayer must understand that he has certain obligations to the state. He is obliged to correctly calculate and pay taxes, as well as generate and submit reports on them. If the requirements of the law are violated, then the companies are brought to administrative responsibility:
- if the deadlines established by Art. 119 Tax Code, the company pays for each month delay 5% of the calculated tax, although such a penalty cannot exceed 30% of the fee;
- if the document is not submitted by a company exempted from tax, then it shall pay a fine in the amount of 1 thousand rubles .;
- Additionally, for such a violation, officials are called to account who must pay on the basis of Art. 15.5 Administrative Code a fine of 300 to 500 rubles.
Due to the aforementioned severe consequences, all taxpayers must responsibly approach their responsibility to prepare and submit a declaration. Only companies have it, as citizens must pay taxes exclusively on time.
Other nuances
If the payer of the land tax is an individual entrepreneur, then the same rules apply for him as for private owners of the territory. They are not legal entities, therefore, for them the calculation is carried out by employees of the Federal Tax Service. They receive only a correctly filled-out receipt, which is paid by them in various ways. To do this, you can use the terminals, bank branches or the services of postal workers.
Additionally, regional authorities may provide different types of benefits for vulnerable categories of the population. Typically, concessions can be used by large or low-income families, people with disabilities, or senior citizens. The possibility of applying the benefits can be found in a personal appeal to the department of the Federal Tax Service at the location of the site. Such exemptions may be represented by benefits or the complete exemption of the owner of the territory from the need to pay a fee.
Conclusion
Land tax must be paid by all owners of territories that may be represented by private individuals or enterprises. Funds must be transferred on time. Citizens should not be involved in settlements or submitting a declaration, since they receive from the Federal Tax Service a correctly drawn up receipt with which they pay tax.
Companies must independently calculate and list the fee. In addition, they have an obligation to correctly draw up and submit to the Federal Tax Service a declaration on this collection in a timely manner. The absence of a document in a timely manner is the basis for holding the company accountable.