Land tax: rates, payment terms, benefits. Advance payments for land tax Do individuals have to pay advances?
If we literally read paragraph 2 of Article 397, it turns out that “unless otherwise provided by the municipal authorities” (in our case it is not provided for), then “taxpaying organizations pay advance tax payments.” I read this norm the other way around, as the obligation of organizations to make advance payments if local decisions do not establish any special procedure. The Federal Tax Service for the Novosibirsk region, where the land plot is registered, insists on filling out Section 1 of the updated Declaration for 2014, 2015, 2016. and payment of advance payments. What can we officially refer to not to do this?
In accordance with paragraph 6 of Article 396 of the Tax Code of the Russian Federation, taxpayers calculate advance tax payments after the first, second and third quarters, how? tax rate as a percentage of the cadastral value of a land plot as of January 1 if the reporting period for them is defined as a quarter.
In accordance with paragraph 3 of Article 393 of the Tax Code of the Russian Federation local authorities have the right not to establish a reporting period. For all others, the reporting periods are the first quarter, second quarter and third quarter of the calendar year.
According to paragraph 1 of Art. 397 of the Tax Code of the Russian Federation, tax and advance payments for land tax are subject to payment in the manner and terms established by local authorities. In accordance with paragraph 2 of Art. 397 of the Tax Code of the Russian Federation, taxpayers pay advance payments, unless local regulations provide otherwise.
Thus, if local authorities have established reporting periods, procedures and deadlines for the transfer of advance payments, you are required to list them and fill out the corresponding lines in the declaration.
You can check whether advance payment deadlines are established in your area, and if so, which ones, by following the link: https://www.nalog.ru/rn54/service/tax/
Rationale
From the Tax Code of the Russian Federation
Article 393. Tax period. Reporting period
1. The tax period is a calendar year.
2. Reporting periods for taxpayer organizations are the first quarter, second quarter and third quarter of the calendar year.
3. When establishing a tax, the representative body of a municipal formation (legislative (representative) government bodies of federal cities of Moscow, St. Petersburg and Sevastopol) has the right not to establish a reporting period.
Article 396. Procedure for calculating tax and advance payments for tax
1. The amount of tax is calculated at the end of the tax period as a percentage share of the tax base corresponding to the tax rate, unless otherwise provided by paragraphs 15 and this article.
2. Taxpaying organizations calculate the amount of tax (the amount of advance tax payments) independently.192How can an entrepreneur check the calculation of land tax
6. Taxpayers for whom the reporting period is defined as a quarter shall calculate the amounts of advance tax payments at the end of the first, second and third quarters of the current tax period as one-fourth of the corresponding tax rate of the percentage of the cadastral value of the land plot as of January 1 of the year being tax period.
Article 397. Procedure and terms for payment of tax and advance payments of tax
1. Tax and advance payments of tax are subject to payment by taxpayer organizations in the manner and within the time limits established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol).
In this case, the deadline for tax payment for taxpayer organizations cannot be set earlier than the deadline provided for in paragraph 3 of Article 398 of this Code.
The tax is payable by individual taxpayers no later than December 1 of the year following the expired tax period.
2. During the tax period, taxpayers-organizations pay advance tax payments, unless otherwise provided by the regulatory legal act of the representative body of the municipality (laws of the federal cities of Moscow, St. Petersburg and Sevastopol). At the end of the tax period, taxpayers-organizations pay the amount of tax calculated in the manner prescribed by paragraph 5 of Article 396 of this Code.
The use of land in the Russian Federation is regulated by the Land Code, distinguishing them according to various criteria, for example, by purpose. Payment for the use of this natural resource is a land tax that relates to local and replenishes the budget of the regions. Therefore, decisions on its introduction are made by the power structures of the constituent entities of the Russian Federation. When setting tax rates and payment deadlines, they are guided by Ch. 31 Tax Code of the Russian Federation.
Land tax: payment of advance payments
The tax is paid by companies, entrepreneurs and citizens if they use land, acquire it or own it in the territories where it operates. Companies calculate the tax themselves; for individuals and entrepreneurs, the Federal Tax Service takes over the calculation and forwarding of notifications with the amount due.
Tax rates depend on the purpose of the land. For example, at a rate of 0.3%, tax and advance payments for land tax are calculated for agricultural land, housing construction, gardening partnerships and the needs of the country's defense. For other categories of plots, a rate of up to 1.5% is applied, which is the maximum. However, it can be reduced by local documents adopted by regional authorities.
The legislation of the Russian Federation provides for division of enterprises into advance payments for land tax, paid quarterly. Typically, such a condition is confirmed by regional laws. They also establish payment terms. Regions have the right not to introduce advance payments; therefore, when determining the nature and deadline for payment of advance payments for land tax, they are guided by territorial regulations.
How to calculate advance payment for land tax
The tax period is one year. The base is the price of a plot of land according to the cadastre, established on January 1 of the year for which the tax is calculated and paid. You can inquire about the cadastral value from the Rosreestr authority.
The annual tax amount is calculated using the formula:
- ∑ ng = C k X C n, where C k is the cost of the plot according to the cadastre, C n is the tax rate.
When purchasing or selling a plot of land during the year, the tax is calculated based on the number of complete months of ownership in the year.
- ∑ ng = S k X S n / 12 X K pm, where 12 are months, K pm is the number of full months of ownership.
Based on these formulas, advance payments for land tax are calculated. If advances are provided for by local laws, then they must be accrued and paid at the end of the 1st, 2nd and 3rd quarters. The calculation formula is:
- A zn = C k X C n X ¼, where A zn is the same advance payment required for payment.
Calculation of advance payments for land tax in an incomplete year
Advance payments for plots purchased or sold during the year are calculated taking into account the number of full months of ownership of the resource. In this case, a month is considered complete if the right of ownership is registered before the 15th day inclusive; registration of the object after the 15th day excludes this month from the calculation of the advance payment. So, if the registration of the right to own a plot occurred on October 20, then in the 4th quarter the number of full months for calculating the tax will be 2.
The same rules apply when terminating land ownership rights: a full month will be the registration of this action before the 15th. For example, when selling a plot on October 15, the number of full months of ownership will be 10, and on October 16 – 9.
The advance amount for an incomplete year is calculated using the formula:
- A ng = (C to X C n / 4) X (K pm / 3), where A ng is an advance payment for less than a full year.
Deadlines for payment of advance payments for land tax by enterprises
Payment of advance payments for land tax by companies is carried out on the basis of regional legislation. It is municipal laws that set the deadline for payment of advance payments for land tax. With a certain degree of certainty, one can only be guided by the deadlines for paying taxes for the year, since regional authorities follow the requirement of federal law to set the deadline for paying taxes for the year no earlier than the deadline for submitting a land tax return, i.e. February 1.
So, advance payments for land tax, the payment terms of which depend on regional laws, are made in different regions at different times. For example, Moscow companies are required to pay land tax for 2016 by 02/01/2017, and transfer advances by the end of the month following the reporting quarter.
If there is a land plot owned or used by a private person, as well as on the balance sheet of an organization, then it is necessary to periodically contribute funds for it to the state treasury. This also applies to rented plots. The procedure and amount of transfers are regulated by articles of the Tax Code. For failure to pay within the allotted time frame, a penalty will be charged. In case of prolonged evasion of obligations, proceedings are opened with bailiffs. Therefore, it is important to know how tax is calculated for both businesses and individuals.What amendments were made to the legislation in 2016
In 2016, the payment of land tax did not change much. First of all, determining the tax rate for an organization is now the responsibility of the municipal authorities competent in this matter.
There are a number of lands that are exceptions and are not subject to tax:
Completely excluded or limited in circulation;
objects located on the site are recognized as valuable to the state;
parts of the forest fund;
areas located under apartment buildings;
water bodies that are recognized as state property.
Local authorities also have the right to impose restrictions on payment, but they mainly use this right in relation to the lands of enterprises that are valuable to the city.
How is land tax calculated?
Land tax is calculated based on the cadastral value of the plot as of January 1 of the year for which payment is made. For those who first pay the amount for a plot after its acquisition, the calculation is based on the estimated value.
For individuals, the problem of how to calculate land tax does not exist. The tax authority will do everything for them and a receipt with details and the exact amount will be sent by registered or regular mail. In this case, there is no liability for incorrect calculations, while individual entrepreneurs (IP) and organizations carry out calculations on their own and in case of an error, penalties and fines may follow from the state.
To calculate the tax, the legislation uses coefficients that may differ depending on the purpose of the land:
0.3% – for agricultural lands, as well as those used in subsidiary farming, for construction and architecture, areas with limited use;
1.5% – for other lands.
Before you start calculating the tax amount, it is necessary to clarify the coefficient with the territorial tax office, since they have the right to change it, and this is enshrined in law. Information can be obtained by contacting the department in person or on the official website of the service in your region.
Accounting employees have a standard tax calculation formula at hand. However, those who have recently started work or managers may have problems.
The sum is quite easy to calculate: all you need to do is multiply the following data:
Cost, according to the cadastre, per square meter;
established coefficient rate;
land area.
You can also use an online calculator, which requires you to enter data from the cadastral passport. It is issued after land surveying and is one of the documents when registering ownership of the site. This is the easiest way to calculate land tax.
Calculations for changes in cadastral value
In 2016, the procedure for paying tax if there was a change in its value was approved. If an error is made in Rosreestr and the tax value has changed, then it is necessary to recalculate for all previous reporting periods.
If you think that the cost is too high, then you need to write a statement to the court. After this, a special commission will be assembled, which will decide to reduce the price of the plot. This decision can also be made by a court. In this case, the recount will be carried out only from the moment you write a request for reconsideration.
How are payments made from individuals and legal entities?
As mentioned above, individuals receive receipts by letter indicating the deadlines for depositing funds.
Legal entities, after making their own calculations, fill out a special declaration for the reporting period of the previous year and submit it no later than February 1 of the current year to the tax authority. For those who use the simplified tax payment system (STS), filling out a declaration is not required. They make an advance payment. In this case, 4 months are calculated as the reporting period. Thus, the transfer amount for 1 quarter is calculated.
For individual entrepreneurs, 2016 was marked by changes to the form of payment of land tax. They receive notifications from the tax service, after which contributions are transferred, that is, all calculations are carried out in a specialized body. However, for the previous year 2015, the entrepreneur must make calculations independently. Distribution of notifications will begin only in 2016 (except for cases of using the simplified tax system).
What benefits can be claimed and who is exempt from paying contributions for land?
According to the code, there is a certain circle of people who have the right to claim a reduction in payments. In some cases, they are completely exempt from paying the fee. However, the amount of the benefit cannot exceed 10,000 rubles.
Such persons include:
1. Heroes of the Soviet Union and Russia.
2. Disabled people of the first and second health groups (in the second case, the law limits the receipt of this status to 2004).
3. Nuclear weapons testers (individuals only).
4. Liquidators of the accident at the Chernobyl nuclear power plant (as well as other persons who suffered radiation sickness).
5. Disabled from birth.
However, it is not enough to have these statuses; you must submit documents to the tax office and register your right to the benefit. For each category, you must submit a certain package of documents, which you can check with your territorial tax office. The list of preferential categories does not apply to individual entrepreneurs, except in cases where there is no business activity on the land.
Land tax 2016 for legal entities
Since 2016, the BCC for land tax has changed. New BCCs must be indicated for payment of land tax, including for 2015 and 2016. These same BCCs must be indicated in the declaration.In 2016, separate BCCs are provided for legal entities. The codes were approved by Order of the Ministry of Finance of Russia No. 65n, taking into account the changes made by Order of the Ministry of Finance of Russia No. 150n (see table below).
BCC for land tax for legal entities in 2016
|
Payment Description |
KBK for |
KBK for |
KBK for |
|
For plots within the boundaries of intra-city municipalities of Moscow and St. Petersburg |
182 1 06 06031 03 1000 110 |
182 1 06 06031 03 2100 110 |
182 1 06 06031 03 3000 110 |
|
For plots within the boundaries of urban districts |
182 1 06 06032 04 1000 110 |
182 1 06 06032 04 2100 110 |
182 1 06 06032 04 3000 110 |
|
For plots within the boundaries of inter-settlement territories |
182 1 06 06033 05 1000 110 |
182 1 06 06033 05 2100 110 |
182 1 06 06033 05 3000 110 |
|
For plots within the boundaries of rural settlements |
182 1 06 06033 10 1000 110 |
182 1 06 06033 10 2100 110 |
182 1 06 06033 10 3000 110 |
|
For plots within the boundaries of urban settlements |
182 1 06 06033 13 1000 110 |
182 1 06 06033 13 2100 110 |
182 1 06 06033 13 3000 110 |
|
For plots within the boundaries of urban districts with intra-city division |
182 1 06 06032 11 1000 110 |
182 1 06 06032 11 2100 110 |
182 1 06 06032 11 3000 110 |
|
For plots within the boundaries of intracity districts |
182 1 06 06032 12 1000 110 |
182 1 06 06032 12 2100 110 |
182 1 06 06032 12 3000 110 |
The deadline for submitting the land tax return for 2016 is no later than February 1, 2017 (Article 398 of the Tax Code of the Russian Federation). The declaration is submitted only by legal entities. Individual entrepreneurs are exempt from this obligation. In 2016, entrepreneurs only have to pay notification tax.
Land tax rate 2016
According to the law, land tax must be paid by organizations that own land plots. Such enterprises must formalize property rights, that is, the right to perpetual use of land. No tax is paid on plots of land that are rented. To correctly calculate land tax, you need to know the cadastral value of the land plot and the tax rate fixed at the regional level by local authorities.0.3% for land plots that are classified as agricultural lands or lands within agricultural use zones in populated areas that are used in agricultural production, occupied by housing stock and engineering infrastructure facilities of the housing and communal complex, acquired or provided for housing construction;
- 1.5% for other land plots.
Amount and rate of land tax for legal entities The amount of land tax is calculated by legal entities independently, in accordance with Chapter 31 of the Tax Code of the Russian Federation, and paid to the Federal Tax Service at their location. After the end of the tax period, no later than February 1, the organization must submit a land tax return to the tax office at the location of the land plot. The tax period is considered to be a calendar year.
Which areas are subject to land tax?
Some land plots are not recognized as objects of taxation. This applies to areas that are limited in circulation or withdrawn from the circulation of land on which certain objects are located. For example, lands of the forest fund, lands that are limited in circulation and on which water bodies are located that are state-owned and part of the water fund, historical and cultural reserves, etc. Organizations do not pay taxes on such lands.
Very often, organizations have questions about when they should start paying tax, how changes in the cadastral value of a plot affect the calculation of land tax, what tax benefits are available, etc. The answers to them are contained in the information of the Federal Tax Service of Russia “On the calculation, payment and benefits of land tax for legal entities.” If during the tax period there have been changes, such as transfer of land from one category to another, change in the type of permitted use of the land plot, which affect the size of the cadastral value of the land plot, then these changes must be taken into account when determining the tax base used for calculation land tax in the next tax period. If a new plot has appeared in the current tax period, then the cadastral value.
Is it always necessary to register rights to a land plot? Benefits for paying land tax for legal entities
Some organizations may receive benefits that exempt them from paying land tax. To do this, you need to meet a number of conditions defined by the tax code. This may apply, for example, to lands through which public highways pass. Benefits also apply to lands belonging to special economic zones and owned by resident companies of these zones. For these lands, benefits for paying land tax are valid for five years from the date of registration of ownership of the land plot. Local authorities can also introduce additional benefits at their discretion, reducing the tax rate and determining the amount of tax-free amount.
Land tax due date 2016
Recent changes to the Tax Code have not brought anything new to legal entities. Organizations and institutions are required to fill out the appropriate declaration and make contributions to the local budget before February 1. However, there are some subtleties here too. If, for example, the payment procedure requires advance payments (they are also set by local authorities, so there are many differences by region), then funds must be paid every quarter.Quarterly payment deadlines are set separately, but in the vast majority of cases payment must be made by July 31, April 30 and October 31. That is, after the end of the corresponding reporting period.
KBK 2016 land tax
|
Land tax from organizations that own a land plot located within the boundaries of intra-city municipalities of federal cities (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones) |
182 1 06 06031 03 1000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of intra-city municipalities of federal cities (penalties on the corresponding payment) |
182 1 06 06031 03 2100 110 |
|
Land tax from organizations owning a land plot located within the boundaries of intra-city municipalities of federal cities (interest on the corresponding payment) |
182 1 06 06031 03 2200 110 |
|
Land tax from organizations owning a land plot located within the boundaries of intra-city municipalities of federal cities (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation) |
182 1 06 06031 03 3000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of intra-city municipalities of federal cities (other revenues) |
182 1 06 06031 03 4000 110 |
|
Land tax from organizations that own a land plot located within the boundaries of intra-city municipalities of cities of federal significance (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return) |
182 1 06 06031 03 5000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of urban districts (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones) |
182 1 06 06032 04 1000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of urban districts (penalties on the corresponding payment) |
182 1 06 06032 04 2100 110 |
|
Land tax from organizations owning a land plot located within the boundaries of urban districts (interest on the corresponding payment) |
182 1 06 06032 04 2200 110 |
|
Land tax from organizations owning a land plot located within the boundaries of urban districts (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation) |
182 1 06 06032 04 3000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of urban districts (other revenues) |
182 1 06 06032 04 4000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of urban districts (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return) |
182 1 06 06032 04 5000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of urban districts with intra-city division (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones) |
182 1 06 06032 11 1000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of urban districts with intra-city division (penalties on the corresponding payment) |
182 1 06 06032 11 2100 110 |
|
Land tax from organizations owning a land plot located within the boundaries of urban districts with intra-city division (interest on the corresponding payment) |
182 1 06 06032 11 2200 110 |
|
Land tax from organizations owning a land plot located within the boundaries of urban districts with intra-city division (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation) |
182 1 06 06032 11 3000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of urban districts with intra-city division (other revenues) |
182 1 06 06032 11 4000 110 |
|
Land tax from organizations that own a land plot located within the boundaries of urban districts with intra-city division (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return) |
182 1 06 06032 11 5000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of intracity districts (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones) |
182 1 06 06032 12 1000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of intracity districts (penalties on the corresponding payment) |
182 1 06 06032 12 2100 110 |
|
Land tax from organizations owning a land plot located within the boundaries of intracity districts (interest on the corresponding payment) |
182 1 06 06032 12 2200 110 |
|
Land tax from organizations owning a land plot located within the boundaries of intracity districts (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation) |
182 1 06 06032 12 3000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of intracity districts (other revenues) |
182 1 06 06032 12 4000 110 |
|
Land tax from organizations that own a land plot located within the boundaries of intracity districts (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return) |
182 1 06 06032 12 5000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of intersettlement territories (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones) |
182 1 06 06033 05 1000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of intersettlement territories (penalties on the corresponding payment) |
182 1 06 06033 05 2100 110 |
|
Land tax from organizations owning a land plot located within the boundaries of intersettlement territories (interest on the corresponding payment) |
182 1 06 06033 05 2200 110 |
|
Land tax from organizations owning a land plot located within the boundaries of intersettlement territories (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation) |
182 1 06 06033 05 3000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of inter-settlement territories (other revenues) |
182 1 06 06033 05 4000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of inter-settlement territories (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return) |
182 1 06 06033 05 5000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of rural settlements (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones) |
182 1 06 06033 10 1000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of rural settlements (penalties on the corresponding payment) |
182 1 06 06033 10 2100 110 |
|
Land tax from organizations owning a land plot located within the boundaries of rural settlements (interest on the corresponding payment) |
182 1 06 06033 10 2200 110 |
|
Land tax from organizations owning a land plot located within the boundaries of rural settlements (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation) |
182 1 06 06033 10 3000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of rural settlements (other revenues) |
182 1 06 06033 10 4000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of rural settlements (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return) |
182 1 06 06033 10 5000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of urban settlements (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones) |
182 1 06 06033 13 1000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of urban settlements (penalties on the corresponding payment) |
182 1 06 06033 13 2100 110 |
|
Land tax from organizations owning a land plot located within the boundaries of urban settlements (interest on the corresponding payment) |
182 1 06 06033 13 2200 110 |
|
Land tax from organizations owning a land plot located within the boundaries of urban settlements (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation) |
182 1 06 06033 13 3000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of urban settlements (other revenues) |
182 1 06 06033 13 4000 110 |
|
Land tax from organizations owning a land plot located within the boundaries of urban settlements (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return) |
182 1 06 06033 13 5000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of intra-city municipalities of federal cities (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones) |
182 1 06 06041 03 1000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of intra-city municipalities of federal cities (penalties on the corresponding payment) |
182 1 06 06041 03 2100 110 |
|
Land tax from individuals owning a land plot located within the boundaries of intra-city municipalities of federal cities (interest on the corresponding payment) |
182 1 06 06041 03 2200 110 |
|
Land tax from individuals owning a land plot located within the boundaries of intra-city municipalities of federal cities (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation) |
182 1 06 06041 03 3000 110 |
|
Land tax from individuals owning a land plot located within the boundaries of intra-city municipalities of federal cities (other revenues) |
182 1 06 06041 03 4000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of intra-city municipalities of cities of federal significance (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return) |
182 1 06 06041 03 5000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of urban districts (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones) |
182 1 06 06042 04 1000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of urban districts (penalties on the corresponding payment) |
182 1 06 06042 04 2100 110 |
|
Land tax from individuals owning a land plot located within the boundaries of urban districts (interest on the corresponding payment) |
182 1 06 06042 04 2200 110 |
|
Land tax from individuals who own a land plot located within the boundaries of urban districts (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation) |
182 1 06 06042 04 3000 110 |
|
Land tax from individuals owning a land plot located within the boundaries of urban districts (other revenues) |
182 1 06 06042 04 4000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of urban districts (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return) |
182 1 06 06042 04 5000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of urban districts with intra-city division (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled payments) |
182 1 06 06042 11 1000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of urban districts with intra-city division (penalties on the corresponding payment) |
182 1 06 06042 11 2100 110 |
|
Land tax from individuals owning a land plot located within the boundaries of urban districts with intra-city division (interest on the corresponding payment) |
182 1 06 06042 11 2200 110 |
|
Land tax from individuals who own a land plot located within the boundaries of urban districts with intra-city division (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation) |
182 1 06 06042 11 3000 110 |
|
Land tax from individuals owning a land plot located within the boundaries of urban districts with intra-city division (other revenues) |
182 1 06 06042 11 4000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of urban districts with intra-city division (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return) |
182 1 06 06042 11 5000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of intracity districts (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones) |
182 1 06 06042 12 1000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of intracity districts (penalties on the corresponding payment) |
182 1 06 06042 12 2100 110 |
|
Land tax from individuals owning a land plot located within the boundaries of intracity districts (interest on the corresponding payment) |
182 1 06 06042 12 2200 110 |
|
Land tax from individuals who own a land plot located within the boundaries of intracity districts (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation) |
182 1 06 06042 12 3000 110 |
|
Land tax from individuals owning a land plot located within the boundaries of intracity districts (other revenues) |
182 1 06 06042 12 4000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of intracity districts (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return) |
182 1 06 06042 12 5000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of inter-settlement territories (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones) |
182 1 06 06043 05 1000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of inter-settlement territories (penalties on the corresponding payment) |
182 1 06 06043 05 2100 110 |
|
Land tax from individuals who own a land plot located within the boundaries of intersettlement territories (interest on the corresponding payment) |
182 1 06 06043 05 2200 110 |
|
Land tax from individuals who own a land plot located within the boundaries of intersettlement territories (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation) |
182 1 06 06043 05 3000 110 |
|
Land tax from individuals owning a land plot located within the boundaries of inter-settlement territories (other revenues) |
182 1 06 06043 05 4000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of intersettlement territories (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return) |
182 1 06 06043 05 5000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of rural settlements (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones) |
182 1 06 06043 10 1000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of rural settlements (penalties on the corresponding payment) |
182 1 06 06043 10 2100 110 |
|
Land tax from individuals who own a land plot located within the boundaries of rural settlements (interest on the corresponding payment) |
182 1 06 06043 10 2200 110 |
|
Land tax from individuals who own a land plot located within the boundaries of rural settlements (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation) |
182 1 06 06043 10 3000 110 |
|
Land tax from individuals owning a land plot located within the boundaries of rural settlements (other revenues) |
182 1 06 06043 10 4000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of rural settlements (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return) |
182 1 06 06043 10 5000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of urban settlements (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones) |
182 1 06 06043 13 1000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of urban settlements (penalties on the corresponding payment) |
182 1 06 06043 13 2100 110 |
|
Land tax from individuals who own a land plot located within the boundaries of urban settlements (interest on the corresponding payment) |
182 1 06 06043 13 2200 110 |
|
Land tax from individuals who own a land plot located within the boundaries of urban settlements (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation) |
182 1 06 06043 13 3000 110 |
|
Land tax from individuals owning a land plot located within the boundaries of urban settlements (other revenues) |
182 1 06 06043 13 4000 110 |
|
Land tax from individuals who own a land plot located within the boundaries of urban settlements (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return) |
182 1 06 06043 13 5000 110 |
Sale of land in 2016 taxes
Since January 2016, new rules for calculating taxes on the sale of real estate acquired after January 1, 2016 have been in effect. The main goal of the innovations is to make it pointless to sell objects with a fictitious price in the “One million” purchase and sale agreement.Please note that the innovations will affect only those transactions in which the transfer of rights (the date in the certificate of state registration of rights) occurred after January 1, 2016. For those who purchased their property before the specified date, the old rules for calculating tax remain.
The old rules were:
1. For income received from the sale of real estate for a period of ownership that was more than 3 years, the seller had the right to receive a tax deduction in the amount of the transaction price and not pay taxes at all, while the tax authority did not require reporting on such transactions.
2. If the ownership period was shorter, then the seller had the right to reduce the tax base either by actually confirmed acquisition and construction costs, or to take advantage of a tax deduction in the amount of 1 million rubles.
As a rule, when the period of ownership of real estate is less than 3 years, the buyer and seller agreed to enter the price of 1 million in the DCP, and the rest according to the conceptual receipt. The state endured such injustice for a long time and came up with the following solutions, which resulted in the adoption of amendments to the tax code.
So, according to the new rules:
1. The period of ownership of real estate to receive a full tax deduction has been increased to 5 years, with rare exceptions such as donation transactions between close relatives, inheritance and primary privatization.
2. If the ownership period is less than 5 years, then the seller also has the right to reduce the tax base either by actually confirmed acquisition and construction expenses, or to take advantage of a tax deduction in the amount of 1 million rubles.
3.However! The tax base now depends not only on the price specified in the Sale and Purchase Agreement, but also on the official cadastral value. The official cadastral value is multiplied by a factor of 0.7 and the resulting number is compared with the amount specified in the contract. If the price in the Agreement is less, then the taxable base is the cadastral value multiplied by a factor of 0.7.
Let's illustrate in practice:
On December 28, 2015, a transaction took place between I (seller) and N (buyer) to purchase a land plot with a cadastral value of 5,000,000 rubles at a price of 2,000,000 rubles. N received a Certificate of State Registration of Rights with the transfer of rights registered on January 11, 2016. In March 2016, N decided to sell his plot for the same 2,000,000 rubles.
Let's calculate what taxes N will have to pay in 2017:
Option 1. Submit your declaration in the simplest form. Calculation - 5,000,000 *0.7 =3,500,000 rubles tax base. The tax will be 3,500,000*0.13= 455,000 rubles;
Option 2. Submit a declaration using the property tax deduction (up to 1 million rubles). Calculation - 5,000,000 *0.7 =3,500,000 rubles tax base. The tax will be – (3500000-1000000)*0.13= 325,000 rubles.
Option 3. Submit a declaration using the decrease in income for confirmed expenses. Calculation - 5,000,000 *0.7 =3,500,000 rubles tax base. The tax will be – (3500000-2000000)*0.13= 195,000 rubles
Advance payments for land tax in 2016
Land plots become subject to taxation if the above requirements are met. The lands specified in Art. 389 Tax Code of the Russian Federation. The tax period is a calendar year. The basis for calculating the tax is the cadastral value of the land plot, which is revised every 5 years.Organizations calculate taxes on their own; for individuals and individual entrepreneurs (starting with the tax for 2015), the Federal Tax Service Inspectorates calculates and provides notifications for payment.
Land tax rates (Article 394 of the Tax Code of the Russian Federation) depend on the purpose of land plots. Thus, a rate of 0.3% applies to land used for:
Agriculture,
housing construction,
dacha settlements and gardening,
defensive needs of the Russian Federation.
All other lands are subject to a rate of 1.5%. These are the maximum rates; they can be reduced by local authorities in accordance with relevant laws.
Organizations listed in Art. 395 of the Tax Code of the Russian Federation, and representatives of the indigenous peoples of the North.
Depending on whether the plot of land is in joint or shared ownership, the tax is determined. For joint ownership, the cadastral value of the plot is divided equally between all owners, for shared ownership - in proportion to the shares.
Advances for organizations
Organizations are provided with payment of advance tax payments on a quarterly basis (clause 2 of Article 393 of the Tax Code of the Russian Federation). This provision must be confirmed in a law adopted at the municipal level. The terms for payment of advances are specified in it. But municipal authorities may not introduce the payment of advance payments (clause 3 of Article 393 of the Tax Code of the Russian Federation).
To find out the details on the timing and nature of payment of taxes and advance payments, you need to be guided by the legislative acts at the location of the land plot.
If advance payments are not made on time, only a penalty will be charged. Fines are assessed only if taxes are not paid on time at the end of the year. There are no penalties for advance payments.
Organizations calculate tax for the year based on the cadastral value of the land plot and the tax rate, which are established by the local legislative authority.
The tax calculation formula is as follows:
ZN = Sn x Kst: 100%; Where:
ZN - the amount of land tax;
Сн - tax rate in %;
Cst - cadastral value of the land plot.
The final deadline for tax payment is also set by local authorities. However, it cannot be set earlier than the deadline for submitting the declaration, i.e. earlier than February 1 of the following reporting year. Organizations pay taxes to the Federal Tax Service, which is in charge of this plot of land.
Advances for individual entrepreneurs and individuals
For individual entrepreneurs and individuals, payment of land tax is provided after receiving the appropriate receipt (notification) from the Federal Tax Service. There are no advance payments for them.
For an individual entrepreneur, the obligation to pay land tax exists regardless of what type of taxation he uses. Individuals and individual entrepreneurs must pay tax for 2015 in 2016 by December 1. In the event of a revaluation of the cadastral value of a plot, the taxpayer may apply to the Federal Tax Service with an application to revise the amount of land tax.
Individuals of certain categories (Article 391 of the Tax Code of the Russian Federation) have a benefit in the amount of 10,000 rubles, which reduces the tax base.
Please note: since 2015, individuals are required to report to the Federal Tax Service about the objects of taxation that have appeared in their possession (real estate, car, land).
The procedure for calculating and paying advances
In those municipalities where laws on advance payments for land tax have been adopted, the terms for their payment by organizations have also been determined. Advance tax payments are calculated at the end of each quarter. In this case, take the above tax calculation formula and multiply the result by 1/4. The amount received is transferred to the budget. At the end of the tax period, the remaining unpaid amount of tax is determined and payment is made. Before the end of the year, the organization cannot determine whether the tax has been overpaid.
When the owner of a land plot changes, the acquisition of the right to it occurs at the time of re-registration to the new owner. This right appears only when an entry is made in the Unified State Register of Rights to Real Estate (USRE). In this case, the seller of the land plot also has the right not to pay tax when a new owner is entered into the register.
Taxpayers must receive information about the revision of the cadastral value of land from the territorial body of Rosreestr (Federal Service for State Registration, Cadastre and Cartography).
When organizations purchase land plots for housing construction, they are taxed at a coefficient of 2 for 3 years. Upon completion of construction and state registration of real estate before the expiration of the 3-year period, the amount of tax paid in excess of that calculated at the rate of 1% is recalculated, and excess amounts paid are subject to refund. If construction is not completed within 3 years, the coefficient is increased to 4. Payment of tax with this coefficient must be made before registering the constructed facility with Rosreestr.
The organization will have to pay penalties for late payment of advance payments. A fine can only be imposed for late payment of taxes, not advances.
Calculation of land tax 2016
Land tax is calculated on the basis of Article 396 of the Tax Code of the Russian Federation. The calculation formula for the reporting period looks like this:N = KS x St x Kf.
In this mathematical expression
KS is the cadastral value;
St – tax rate ZN;
Kf is a coefficient that is calculated by dividing the number of full months during which a given plot of land is in use by the number of calendar months in the reporting period.
Cadastral value of land and tax base of land tax
In accordance with paragraph 1 of Article 389 of the Tax Code of the Russian Federation, the object of land taxation is land plots that are located within the territory of the municipality.
Bodies that maintain the State Land Cadastre must submit data on such plots to the Federal Tax Service of the Russian Federation before February 1 of the year, which is the tax period. This information is then distributed to territorial tax departments. Taxpayers must be familiar with this information no later than March 1.
The tax base of the ZN is determined in relation to each plot as its cadastral value as of January 1.
Based on this, when the cadastral value of a plot increases, the amount of deductions for it also increases.
Tax rate
The size of the tax rate for different areas, according to the legislation of the Russian Federation, must be established by municipal authorities. Moreover, this size should not be the upper limit, which is established in the Tax Code.
The land tax rate in 2015 and 2016 is:
0.3% of the cadastral value - for agricultural lands, lands on which the engineering infrastructure of the housing and communal complex or housing funds are located, lands for personal subsidiary plots, vegetable gardening, horticulture or livestock breeding;
1.5% – for lands that are used for other needs.
Calculation features
Let's look at some examples of calculating POs, which most often cause difficulties:
1. The cadastral value of the land has not been established. In this case, there is no need to pay tax;
2. The price of the plot has changed throughout the year. According to the Tax Code of the Russian Federation, the cadastral value cannot be changed during the tax period. Based on this, the price change will be taken into account only in the next period. But the land tax will still have to be recalculated if the results of the assessment of the allotment are changed retroactively, due to a court decision or technical errors;
3. The right to ownership of the plot is terminated during the tax period. In this case, the tax must be calculated taking into account the coefficient, which is determined as follows: the number of full months during which the plot was the property of the organization must be divided by 12 months.
4. The land plot is located simultaneously in several municipalities. For such cases, the tax base is determined separately for each part of the site as a share of its cadastral value, proportional to the part of the area it occupies in the territory of the corresponding municipality.
What are the deadlines for paying advance payments of land tax in 2017? This will be discussed in our review, as well as the main nuances of paying for these advances.
Until which date
According to the law, land tax is classified as local mandatory payments. In this regard, the timing of payment of advance payments for land tax depends on the decision of local authorities in the relevant territory.
So, on the basis of paragraph 1 of Art. 397 of the Tax Code of the Russian Federation, the specific deadline for payment of advance payments for land tax, as well as the total amount of the tax itself for the year, for legal entities is determined by a regulatory document issued by:
- representative body of the municipality;
- representative body of government in Moscow, St. Petersburg and Sevastopol.
Thus, each region of Russia has its own procedure for the date by which the advance payment of land tax should reach the treasury.
By local law, a company may be exempt from making advance payments of land tax during the year.
You can find out the exact timing of the advance payment for land tax at the local inspectorate of the Federal Tax Service of Russia. Or, without leaving your workplace, use a special service on the official website of the Tax Service.
https://www.nalog.ru/rn77/service/tax/
For example, when making a request for the city of Moscow about the deadline for transferring advance payments for land tax, we get the following picture:
From the right column it follows that the advance payment of land tax for the 1st quarter of 2017 had to be transferred no later than May 2, 2017. And further by analogy:
- advance payment of land tax for the 2nd quarter of 2017 – until July 31 inclusive;
- for the third quarter – no later than October 31;
- the tax for the entire 2017 in Moscow must be paid before February 1, 2018 (Article 3 of the Moscow Law “On Land Tax”).
KBK
The correct BCC for advance payment of land tax in 2017 depends on the type of municipal territory where the plot of land owned by the tax payer organization is located. Current values are shown in the table below.
| KBK for advance payments of land tax | |
|---|---|
| Type of territory | BCC value |
| Moscow, St. Petersburg, Sevastopol | 182 1 06 06031 03 1000 110 |
| Urban district without internal divisions | 182 1 06 06032 04 1000 110 |
| Urban district with internal divisions | 182 1 06 06032 11 1000 110 |
| Area within the city | 182 1 06 06032 12 1000 110 |
| Intersettlement territory | 182 1 06 06033 05 1000 110 |
| Rural settlement | 182 1 06 06033 10 1000 110 |
| urban settlement | 182 1 06 06033 13 1000 110 |
How to calculate
The rules regarding advance payments for land tax did not change in 2017.
Clause 6 of Article 396 of the Tax Code of the Russian Federation regulates the calculation of the advance payment for land tax for each of the first three quarters of the year. From this norm we can derive a general formula for each quarter:
|
- up to the 15th day inclusive - they charge for a full month;
- after the 15th, the month is not taken into account.
And also when the organization de jure ceased to own the site:
- up to the 15th day inclusive - the month is not taken into account;
- after the 15th - they charge for a full month.
Land tax is a local tax (Article 15 of the Tax Code of the Russian Federation), and the deadlines for its payment are established by regulatory legal acts (RLA) of representative bodies of municipalities, as well as by the laws of federal cities, which include Moscow, St. Petersburg and Sevastopol (clause 1 Art. 397 of the Tax Code of the Russian Federation).
Accordingly, in order for an organization to understand when it needs to pay land tax, it must familiarize itself with the legal acts of the municipality (the law of a federal city) on whose territory the land plot it owns is located.
Deadline for paying land tax for the year
Representative bodies of municipalities, when setting the deadline for paying land tax for legal entities, are required to comply with one rule: this deadline cannot be set earlier than the deadline for filing a land tax return (Clause 1, Article 397 of the Tax Code of the Russian Federation). That is, the established deadline for paying tax at the end of the year must be no earlier than February 1 of the year following the reporting year (clause 3 of Article 398 of the Tax Code of the Russian Federation).
Deadline for payment of land tax advances
Local authorities may oblige legal entities to make advance payments of land tax during the reporting year. The same authorities also set deadlines for paying land advances (clause 2 of Article 397 of the Tax Code of the Russian Federation).
Examples of established deadlines for payment of land tax by organizations
For example, in Moscow, organizations must pay land tax for the year no later than February 1 of the year following the reporting year (Clause 1, Article 3 of Moscow Law No. 74 of November 24, 2004). That is, the deadline for paying land tax for 2016 expires on 02/01/2017.
In addition, organizations that have land plots on the territory of Moscow must pay advance payments for land tax. They must transfer their budget no later than the last day of the month following the reporting quarter (clause 2 of article 3 of the Moscow Law of November 24, 2004 N 74, clause 2 of article 393 of the Tax Code of the Russian Federation). It turns out that organizations must pay advances on land tax in 2017 within the following deadlines:
Land tax for individual entrepreneurs: payment deadline
For the purpose of paying land tax, individual entrepreneurs are treated like ordinary individuals who must pay the tax no later than December 1 of the year following the reporting year, based on a notification received from the Federal Tax Service (
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