Advances on land tax terms of payment. Land tax for legal entities

The deadlines for paying land tax for individual taxpayers are established in the legislative acts of the constituent entities of the Russian Federation, but no later than December 1 of the year following the reporting one. As for the deadlines for paying land tax for legal entities, they cannot begin earlier than the deadline for submitting a declaration - February 1. Read more about the procedure and deadlines for paying taxes in our article.

The procedure for paying land tax for legal entities

The general procedure and terms for paying land tax are defined in Art. 396-397 of the Tax Code of the Russian Federation. Compared to 2017, there are no changes in 2018.

Specific terms for the payment of advance payments (if there is a decision to pay them) and the land tax itself are established by representative municipal bodies by adopting relevant regulations. For example, in Moscow this is the last day of the month following the reporting quarter (clause 2, article 3 of the Law of Moscow “On Land Tax” dated November 24, 2004 No. 74).

Taxpayers-legal entities independently calculate the amount of advance payments and tax based on the rates and rules adopted in the region. Municipal governments have the right to approve tax rates for certain categories of land, without violating the limit values ​​established in Art. 394 of the Tax Code of the Russian Federation.

Cm. "Land tax rate in 2017-2018".

Read about the expected changes in land tax rates in the material "[DRAFT] New scale of land tax rates" .

Also, local authorities may establish an obligation for taxpaying organizations to pay tax in the form of advance payments. If it is determined, then legal entities must quarterly pay ¼ of the amount equal to the product of the rate established in the region, multiplied by the cadastral value of the land.

Tax at the end of the year is paid as the remaining unpaid amount of tax (ie minus advances). It must be paid to the local budget within the period established in the region.

For an example of how to calculate land tax, see How to calculate land tax in 2018 (example)? .

Read about the algorithms for calculating tax when changing the cadastral value in the material "Calculation of land tax when changing the cadastral value".

How to pay land tax

Payment of land tax in 2017-2018 by individuals can be carried out in various ways:

• through a bank or through a payment terminal - by barcode or index of the document specified in the tax notice;

• online - through the tax transfer service on the website of the Federal Tax Service;
• from a mobile phone or from an electronic wallet;
• online through the services oplatagosuslug.ru or the municipal service "Pay taxes";
• using Internet banking connected by the bank servicing the personal account of an individual;
• another person for the taxpayer.

Legal entities can transfer money through a bank by means of a payment order, or other persons can pay tax on them.

The procedure for filling out a payment order and an example of its execution for paying land tax in Moscow, see. .

When is land tax paid?

The deadlines for paying land tax at the end of the year for legal entities are from February 1 of the year following the reporting year, until the date established by local acts.

The term for the transfer of advance payments is established by the regulatory acts of the constituent entities of the Russian Federation. For example, in Moscow they are paid before the end of the month following the reporting quarter. So, the advance payment for land tax in 2018 in Moscow is paid by legal entities:

• 04/30/2018 - for the 1st quarter;
• 07/31/2018 - for the 2nd quarter;
• 10/31/2018 - for the 3rd quarter.

The tax payment deadline for individuals was set to December 1 of the year following the reporting year. For example, for 2017, land tax must be paid no later than 12/01/2018, and for 2018 - no later than 12/03/2019 (taking into account the postponement of the deadline of 12/01/2018 (Saturday) to the next business day).

A similar procedure and payment deadline applies to individual entrepreneurs.

How to pay land tax to individuals

Since 2015, a unified procedure for paying land tax has been in effect for individuals and individual entrepreneurs (clause 4, article 397 of the Tax Code of the Russian Federation). They pay taxes on the basis of notifications received from the IFTS. At the same time, the fiscal authority cannot send a notification for a period exceeding 3 tax periods.

In case of non-receipt of the notice in time, citizens owning land must submit relevant information about the land plot in their ownership (permanent use) to the territorial IFTS. This obligation for taxpayers is established in clause 2.1 of Art. 23 of the Tax Code. Such information should be transmitted in a specially designed form, which can be downloaded .

Control over the payment of land tax is carried out by the IFTS at the location of the land plot. If the site is located on the territory of several IFTS, then the obligation to exercise control over the calculation and payment of land tax falls on each of them.

If the land plot was received by an individual by inheritance, then the tax is charged from the date of entry into the inheritance. For plots allocated for construction, during the first 3 years, when calculating the land tax, a multiplying factor of 2 is used. 3-year period should begin to apply the coefficient 1) returned to the taxpayer.

See the material for details. "Land tax coefficient in 2017" .

If the land plot became the property of the taxpayer before the 15th day, then this incomplete month is taken into account as a full month for calculating the tax. And if after the 15th, then the tax begins to accrue from the next month. Similar rules apply when a plot is retired from ownership: if this event occurred before the 15th of the month, then this month is not taken into account when calculating the tax, and if after the 15th, the month is included in the calculation.

Results

The procedure and terms for paying land tax are established by local legislators. At the same time, local laws cannot contradict the Tax Code. Organizations calculate the amount of tax on their own. Tax is paid by them quarterly and at the end of the year, but not earlier than February 1 of the year following the reporting year, unless other deadlines are established at the regional level.

Individuals and individual entrepreneurs receive a tax notice from the Federal Tax Service and pay tax at the end of the year no later than December 1 of the year following the reporting one.

The land tax is a significant fee that requires regular and timely payment to the state budget. The legislation regarding this payment in 2019 has undergone certain changes. They will be studied in the article.

Legal Framework

The main regulation for calculating this fee is the Tax Code of the Russian Federation. We are talking about objects excluded from the tax base in Art. 389 of the Tax Code of the Russian Federation. These include the following elements:

• areas of apartment buildings;
• object bases;
• subjects related to cultural heritage;
• protected areas.

The base is the amount by which the annual regular fee is calculated. This is the cadastral price of the property, determined on the basis of the number. From the beginning of the new year, it will be identical to the full value of the site.

Changes for 2019

Within the framework of the provisions of the Ministry of Finance, an explanation was given that the calculation of the ST will be made in 2019 in the course of changes in the cadastral value of the site. Moreover, the measures to recalculate the amounts payable will be carried out for three tax periods preceding the calendar reporting interval.

As a base, it is customary to use any piece of land located on Russian territory.

Where to pay

The subjects obliged to pay this fee are ordinary citizens and legal entities owning real estate. People who are engaged in leasing land or exploiting it urgently are not obliged to make this payment. The law provided for several categories of owners exempted from paying the amount for 600 sq. m. m. of any plot, regardless of the purpose of the land.

If the mark area exceeds 600 squares, the base parameter will be calculated as the share of the plot, from which 6 acres are subtracted. If the property belongs to a smaller area, the fee is not paid. If the subject owns several plots at the same time, he is assigned the right to independently choose the basis for taxation.

To determine a specific object, it is necessary to apply to the Federal Tax Service with an application paper from a legal entity.

How to calculate with examples

The beginning of the application of the new taxation scheme, when the cadastral value acts as the NB, is carried out gradually. This process started 5 years ago. Since then, the parameter has been increased by 20% every year. These norms are regulated within the framework of the Federal Law No. 334 of 08/03/2018.

The determination of rates is carried out on the basis of the provisions prescribed in Art. 394 of the Tax Code of the Russian Federation. If no other values ​​were foreseen in this part, the tax rate will be equal to 0.3% both in 2018 and 2019.

This rate parameter is common for land plots with next appointment:

• carrying out agricultural work;
• personal use by legal entities and individuals;
• organization of housing construction measures.

Speaking of other types of land plots, we can say that they are taxed at a rate of 1.5%. Values ​​do not have fixed dimensions and can vary towards the smaller side. Such inaccuracy can be provoked by the relation of the object to a certain category, the peculiarities of its location, the degree of infrastructure development, etc.

As a rule, a reduction in the dimensional value of the rate is observed in relation to lands that are remote from large settlements. To determine the final amount to be paid, a special formula is used:

ZN \u003d K (ST) * ST * KV,

• ZN- land tax,
• K (ST)- the value of the tax rate (you can find it on the official website of the federal tax office),
• HF- a special coefficient by which the ownership of a land plot is displayed (when using it for an incomplete year).

Knowing this equality, one can easily calculate the value of this tax for individuals and legal entities.

Rate and terms of payment

The time period during which payment is required for the fact of using land resources is identical for all regions. You can pay the state for the land before December 1 of the next year. The date of repayment of debt to the state for 2019 is December 1, 2020.

Ignoring the time periods allotted for the payment of this fee involves the accrual of financial penalties. In particular, for the amount of arrears, a fine will be assigned, which is 1/300 of the size indicator of the current refinancing rate for each day of delay.

The tax service has the right to send to the employer of the debtor the appropriate letter (notice) related to the collection of the amount of debt at the expense of wages or a ban on leaving the country. Moreover, this punishment applies to ordinary citizens and business leaders.

In Art. 122 of the Tax Code of the Russian Federation provides for several basic measures of responsibility for violation of the time frame for the deduction of contributions. Yes, it is subject to 20% the amount of non-payment in case of unintentional violation. In the case of moderate evasion from financing public expenditures, you will have to pay already 40% . Automatically, the violation is recognized as intentional if the debtor cannot prove other positions in court.

If the tax office finds that the owner of the site has been hiding from paying this fee for a certain period of time, he will be forced to pay the amount of the contribution in double the amount.

It is worth noting that the purchased site will require the construction of at least one building for 10 years and official registration. Otherwise, the tax amount will be doubled.

In order to simplify the calculations carried out, you can use special calculator. It is presented on a set of virtual resources. All that is required from the taxpaying organization is to enter data on the tax base and rate. The system will automatically calculate the amount due and summarize.

How to reduce land tax

There is a high probability that, as a result of the revaluation of the cadastral value, there will be a decrease in the amount of tax within the framework of 2019. The head of the Ministry of Property Relations Averkiev (Moscow region) announced the planned revision in this direction. This is due to the fact that in many constituent entities of the Russian Federation, appraisal work was carried out 5-6 years ago, and updating this information is not an urgent need.

An important role is played reforming the system on which the cadastral analysis will be carried out. To date, this activity is carried out by many enterprises. Therefore, the procedure for regulating a unified approach is not always available.

However, the government has a plan to entrust this industry to a bureau of national importance. Officials are convinced that it is possible to systematize prices using this approach. Until 2019, organizations had the opportunity to challenge this decision, but since January 1, it has disappeared.

Drawing up a declaration

The declaration on the payment of land tax is drawn up in the classical manner. It contains the following information:

• information about the taxpayer;
• the time interval for which the tax is calculated;
• the amount to be paid;
• the tax base;
• the rate at which the charge is determined.

The submission of the declaration must be carried out strictly on time. Otherwise, the government side will take some penalties.

Preferential conditions for paying land tax

Enterprises of some regions are entitled to expect to receive preferential conditions for paying this fee. After all, their provision depends on the specific subject. Russian Federation.

Such firms can expect to participate in certain benefits, and in some situations - completely free from payment. For detailed information, please refer to the official resource of the Federal Tax Service.

Challenging court decisions: documents presented by the owner

In the process of conducting commercial work, the land owner runs the risk of encountering difficulties. For example, with problems in relationships with opponents. Such issues are resolved through the judiciary. To participate in disputes, it is worth acquiring the following documents:

• certificate confirming the ownership of the site;
• providing evidence of belonging to the category of users (managers) of property;
• a certificate confirming the fact of the valuation;
• technical passport of the object;
• boundary plan;
• a receipt guaranteeing the payment of the state fee.

Practice shows that a large proportion of applications end successfully - with a win.

You can find out more about how the tax is compiled in the video below.

The purchase of a land plot implies not only the acquisition of rights, but also the fulfillment of tax obligations. What will be the land tax rate in 2017? Who approves it and how is this indicator determined? The answers to these questions and more are in our consultation.

Who should pay

All individuals and organizations that own land plots must pay the considered type of deduction to the budget. The frequency of receipt of funds to the budget from individuals is once a year.

As a general rule, payment at the established tax rate of land tax occurs subject to 3 conditions:

1. Real estate is recognized by the Land Code of the Russian Federation.
2. The owner has title documents.
3. The land is listed in the cadastre.

Of course, payers must comply with the terms for making payments, which:

• registered in the law (legal entity);
• are indicated in the document from the IFTS (individuals).

Only the owner of this property has to pay land tax. There is no need to allocate funds to the budget for temporary use.

Financial obligations to the treasury come from the moment of registration of land real estate.

Who installs

Now about who sets the land tax rates. Local authorities have the right to regulate their size. The size can be minimum, average and maximum allowable by the Tax Code of the Russian Federation. At the same time, officials always take into account the peculiarities of the area.

The base rates of the land tax are established by the Tax Code. And on its basis - the legislation of Moscow, St. Petersburg, Sevastopol, as well as the representative bodies of municipalities. The rules and terms of payment are also regulated by local administrations and authorities of federal cities.

What parameters affect the tax rates for land tax

The indicator under consideration depends on various factors:

• land categories;
• purpose of the site;
• location;
• total area (indicated in the data sheet);
• permission to use property;
• availability/absence of benefits, etc.

If local authorities do not approve the exact amount of tax for their territory, then you should keep a guide to specific land tax rates. They are established by article 394 of the Tax Code of the Russian Federation.

Tax on land for residential construction, but temporarily not mastered by the owner (for example, preparatory or repair work is underway) may be paid at a reduced rate. This right is granted by Art. 394 of the Tax Code of the Russian Federation and clause 8 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of 2009 No. 54.

Maximum land tax rates for 2017 according to the Tax Code of the Russian Federation

Federal legislation establishes limits that must not be exceeded when determining the tax percentage. So, the permissible sizes are regulated by article 394 of the Tax Code of the Russian Federation. They depend on the parameters discussed above, and also partly on the category of the payer. Let's consider them in more detail.

When engaging in agricultural activities, the amount of land tax cannot be more than 0.3%.

Local authorities should be guided by the indicators presented in the table above, since they are not entitled to exceed the land tax rates established by the Tax Code.

Who is entitled to benefits

Some land owners are granted special privileges: exemption from the tax obligation on the land or reduction of payments on it. In practice, these may fall into the following categories:

• war veterans;
• heroes of the USSR and the Russian Federation;
• holders of orders;
• disabled people of different groups, etc.

Reduced tax rates for land tax are also set by local administrations in each specific region of Russia.

Interest rate of land tax in Moscow

The type of mandatory payment in question is regulated by Law No. 74, which also establishes benefits and payment terms.

So, organizations must transfer the final tax no later than February 01 of the next year. Otherwise, the procedure and requirements coincide with the Tax Code of the Russian Federation.

Interest on payments for residents of the capital is presented in the table:

What are the land tax rates in St. Petersburg

As it was said, the amount of tax paid, the procedure and terms are regulated by local legislation. The St. Petersburg Law No. 617-105 contains a list of persons for whom various privileges are provided. For example:

• pensioners who own a land plot with an area of ​​up to 2.5 thousand m2;
• Chernobyl victims;
• some types of economic entities.

The table below shows what tax rate for land tax is valid in the region in question (excerpt from the law).

How to calculate the amount of tax deductions in 2017

For individuals, the amount of payment is determined by local tax authorities. They make accruals based on the results of the past year. The calculation usually works like this:

It is easier for individuals: after all, they should not care how to determine the tax rate for land tax. They automatically receive a notification from the IFTS. Although it will always not be superfluous to double-check all the initial data and calculations of the tax authorities.

The cadastral value can be found in the USRN. It is enough for the payer to enter the relevant site and fill out the search form. After reporting the cadastral number and identifying the property, the required information is provided. The remaining parameters of the site are indicated in the technical documents.

base value

Many, of course, are interested in who approves the base rate of land tax, which then appears in the Tax Code of the Russian Federation. So: the value under consideration appears at the suggestion of the Government of the Russian Federation, as well as relevant ministries and departments. It depends on:

• cadastral characteristics of the site;
• its area;
• other features of the earth.

Usually the base rate is valid:

• for lands located outside settlements;
• when the local administration does not approve its rate.

How to find out

Each payer can find out what percentage of the rate is relevant for his locality. There are 2 main ways to find out the land tax rate:

1. Personally visit the local administration ("land" department).
2. Through the official website of the Tax Service of Russia www.nalog.ru.

To determine the land tax rate in 2017, you need to know the category of the site. She is indicated:

• cadastral passport;
• title deed to the land.

Also, the payer can make a request to Rosreestr to obtain the appropriate extract. Sometimes it is also possible to achieve a recalculation of the land tax rate in 2017 in a particular case.

If individuals learn about the amount of land tax from a notification from the IFTS, then the land tax rate for legal entities must be determined by them independently. Moreover, it is desirable not to make mistakes, so that later all the calculations of advances and the final tax will not go down the drain.

Increased odds

In some situations, double tax rates are used. These include the purchase of a land plot in the property in order to build a residential facility (not individual housing construction). Then the payer makes contributions at a double rate for 3 years until the registration of rights.

At the same time, the multiplicity of the land tax rate does not apply to the coefficient for a legal entity that has received a site for the construction of any structures on the basis of the rights of permanent / perpetual operation.

A company that owns land property is required to pay land tax for legal entities in 2019. The payment deadline must not be missed, otherwise the company faces penalties and fines.

Land tax in 2019 for legal entities

Land tax payers in 2019 are recognized, first of all, legal entities, as well as entrepreneurs and citizens who own land plots:

Legal entities with land tax benefits in 2019:

• religious organizations;
• companies related to the Federal Penitentiary Service of the Russian Federation;
• public organizations working with disabled people, provided that there are 80 or more percent of disabled people from the total number of representatives of the company;
• organizations owning sites with public highways.

The object of land taxation is land plots located within the municipality (in Moscow and St. Petersburg - within the city), on the territory of which the tax is introduced.

Legal entities may not pay land tax:

• If these are lands that are withdrawn from circulation in accordance with the legislation of the Russian Federation. According to paragraph 4 of Article 27 of the Land Code, such lands include plots under federal property.
• If these are land plots that are limited in circulation by the legislation of the Russian Federation. They are listed in subparagraphs 2-5 of paragraph 3 of Article 389 of the Tax Code.
• If it's leased land.
• If this is a land allotment in gratuitous urgent use.

Attention! The tax base for land tax for legal entities in 2019 is the cadastral value of the land.

Where to pay land tax to legal entities in 2019

Legal entities must pay land tax to the tax office located in the same municipality to which your land allotment belongs.

In the case when an organization owns a land plot belonging to several municipal districts at once, the tax is paid proportionally to the inspection of each municipality (read more about the calculation of land tax below).

Terms of payment of land tax for 2018 in 2019 by legal entities

Land tax for legal entities is a local tax. This means that the deadline for its payment is set by the representative bodies of municipalities.

Note! Municipal authorities cannot set the deadline for payment of land tax earlier than the date of submission of the declaration. That is, according to Art. 397 and Art. 398 of the Tax Code of the Russian Federation, the starting date for paying tax for 2018 will be February 1, 2019.

Local governments can also require companies to pay land tax on a quarterly basis. In this case, quarterly payment terms must be specified in the regulatory legal acts of the municipality to whose territory the land plot belongs. Most often, quarterly payment deadlines are on the last day of the month following the end of the quarter, but this is not required.

All decisions of the local administration regarding the timing of the payment of land tax in 2019 must comply with the rules that we have collected in this table.

Deadlines for paying land tax in 2019 by legal entities, example

Let's give an example of the terms for paying land tax for the Moscow region in 2019. The terms of payment are regulated by clauses 1 and 2 of Article 3 of the Law of the City of Moscow No. 74 dated November 24, 2004.

How can I find out the terms for paying land tax and advance payments on it in 2019 in your region

Surely taxpayers on land tax had a question, if the deadlines for payment are set by the municipal government, then where they can be found. In fact, everything is quite simple. There are two ways:

1. Contact the department of the Federal Tax Service of the area where your land property is located;
2. Go to the website of the Federal Tax Service of the Russian Federation, where you can use special services on tax issues.

The second method is preferable, since it allows you not only to find out the exact terms for paying land tax and advances on it for any period in your area, but also to find out the tax rate and benefits.

The service is located on the official website of the Federal Tax Service of Russia and is called "Reference information on rates and benefits for property taxes."

You will see a window of the official service of the Federal Tax Service, where you will need to select your region from the proposed list, as well as the year of payment of the tax that interests you. Then press the "find" button.

The service will open for you a list of regulatory documents for the municipalities of your region. It remains only to find the document you need, click on it and you will receive all the information you are interested in.

Land tax for legal entities in 2019, tax rate

The land tax rate for legal entities in 2019, as well as the payment deadlines, is set by local authorities. An important rule in this case is that it cannot be higher than the federal one, approved by the Tax Code of the Russian Federation.

The company has the right to reduce the land tax in the middle of the year if the cadastral value of the site has changed. But the period for which you have the right to recalculate the tax depends on the reason for which the value of the land has changed. Check if you have reasons to reduce the tax, and for what period it can be returned. In any case, tax authorities will be interested in the reasons for reducing advances, so prepare explanations in advance.

If your region does not have its own land tax rate, pay according to the federal one, this does not affect the payment deadline.

How not to miss the deadline for paying land tax in 2019

In order not to miss the deadline for paying land tax in 2019, you must first of all calculate it correctly.

The land tax is calculated based on the cadastral value of the land. The amount is taken as of 01/01/2019.

The land tax on a land plot located on the territories of several municipalities is calculated separately in relation to the area of ​​the land plot located on the territory of each municipality.

The amount of land tax is determined by the formula:

If the region has a quarterly tax payment system, then consider the advance (quarterly) payment as follows:

And the annual payment for legal entities under the advance system will be equal to the amount of tax minus the amount of quarterly payments.

If the company became the owner of the site not from the beginning of the reporting period, then it has the right to apply a special coefficient when calculating the amount of tax. That is, the amount of land tax received will still need to be multiplied by a coefficient. It can be calculated as follows:

When determining the coefficient, if you entered into land rights before the 15th day of any month, then it is counted as a whole, if after the 15th day, then this month is not included in the calculation.

Important! Owners who have land in common shared ownership, the cadastral value of the land plot, from which they need to pay tax, are calculated in proportion to the share of each in common shared ownership.