The procedure for paying advance payments from land taxes. Land tax, advance payments of taxes. How to recover an advance from a land tax

Among other taxes and non-profit organizations, land taxes may be overinflated. About the terms of payment of land taxes by legal entities in 2018, read this article.

Land tax payment lines for legal entities in 2018

Subject to paragraph 1 of Art. 397 of the Tax Code of the Russian Federation, the legal term for paying a land tax in the form of a tax can be established earlier than the term for issuing a tax declaration - 1 lute. Local authorities can establish their own term and periods. In this case, in addition to the river payment, legal entities must re-insure the land tax to the local quarter.

The line for payment of land taxes for 2017 will be set for each municipality. The exact payment term can be found from the act of the representative bodies of the municipality. They will have designated terms for the reinsurance of advance payments, as those have been introduced in the region.

In order to clearly know what terms it is necessary to pay a land tax, it is necessary to know the underlying legal act that establishes the rules for its payment. To obtain the necessary information, you can contact the local inspection department. Also on the official website of the FNP there is a special service that allows you to recognize mental health information on the territory of any municipality.

For example, in St. Petersburg the payment of land tax is up to 10 rubles inclusive (Law of St. Petersburg dated November 23, 2012 No. 617-105). It is also tempting for St. Petersburg residents to re-insure advance payments for taxes later than the last day of the month following the previous financial period.

Apparently, the terms for payment of land taxes for legal entities are due in 2018:

• 12 fierce – for 2017 rіk (carried over from 10 fierce);
• 3 months (carried over from 30 quarters) – for 1 quarter;
• 31 lime trees – for the 2nd quarter;
• 31 zhovtnya – for the 3rd quarter.

Increase your respect!

For individual entrepreneurs, a different procedure and term for paying land taxes has been established. Individuals, including entrepreneurs, will pay a tax on the land no later than 1 month of the fate that comes next. For 2017 you will need to pay up to 1 month for 2018. Individual entrepreneurs do not make advance payments.

Broken line for paying land taxes in 2018

For undue or inappropriate payment of land, a fine was transferred. This amount becomes 20% of the unpaid amount.

If the damaged organization did not pay the tax in advance, the fine will increase to 40% of the debt.

In addition to the fine, submitters will incur penalties based on 1/300 of the key rate of the Central Bank of the Russian Federation, which is valid on the day of delay. If the delay exceeds 30 days, then from the 31st day the penalty will be calculated at 1/150 of the bet.

Therefore, in order to avoid the sanctions, it is necessary to immediately file a declaration and pay the land tax.

For the rest of the years, a significant number of Russians wanted to quickly move from the arranged apartments near the private building. The main advantage of such a decision was the ability to protect food for the waste of the allotment state and to pay for the wages of other companies for unscrupulous, and sometimes completely unscrupulous, work.

Since the middle of last year, mass media began to publish various forecasts, according to which land taxes will be increased in a number of countries. Well, the Russian bastard is even more controversial.

Is it really all so bad and what does it mean for the vicious landowners?

New land tax 2019: about changes and regulations

Land taxes are based on the Russian Tax Code (RF Tax Code), and are regulated by local authorities of places and regions.

Local municipalities have re-established the size of tax rates at the limits dictated by the goal. No. 31 of the Tax Code of the Russian Federation, regulate the procedure and terms of payment (for installations), and guide the promotion of benefits and allow for the payment of taxes across categories of citizens.

Previously, the size of the land tax was broken down, expanding on the balance sheet of the plot, which was kept low. The sum that became the pouch of his napkin was not burdensome for the payers. In the sixteenth century of another thousand, everything changed dramatically.

Now the land tax (hereinafter referred to as DT) is adjusted to the regulation of the cadastral property, equal to the market value, which transfers an increased amount of money several times. The whole point is that the cadastral price was established by independent estimators, so one should be careful, most often relying on unreliable data, and in some cases it significantly outweighed the current market value.

Objects that are subject to land transfer in 2019

The objects of this taxation are land plots located on the territory of the Russian Federation, where this type of tax is enforced by regulations approved by the regional government. Moreover, these lands are subject to the power of communities and organizations.

The following lands of agricultural, recreational and industrial use lie before the main objects of development:

• villages for rural activities of organizations;
• the plots that belonged to the dacha dormitories and to the cultivators, in order to conduct their own dominion;
• objects that will ensure the activity of industrial enterprises. Plots are placed here, under sporadic conditions, in order to ensure the work of the organization;
• parts of the fund of forest and water territories, which are established by the population of the city;
• lands of tourist and health zones, as well as where boarding houses and bases have been developed on them.

Not subject to this tax are plots that are subject to the power of the state, withdrawn from circulation according to Russian legislation, which may have historical and natural value for the power, and plots released before life. rich apartment buildings.

The interest rate on land taxes for legal and physical entities

Land tax rates are regulated by local municipalities and municipal authorities. Prote Art. No. 394 of the Tax Code of the Russian Federation conveys the range of permissible values.

Since at the time of deregulation the tax rate (NS) was determined by the municipal government, then during deregulation the value prescribed by the Tax Code of the Russian Federation is determined as of today:

• for the plots of Galusia of the rural state, lands on which the housing stock and communal complexes will be developed, as well as areas allocated for the auxiliary state, Article No. 394 of the PC established an SR at the rate of 0.3% of the price of Ekta behind the cadastre.
• For lands that are being acquired for other needs - 1.5% of the price from the cadastre.

Local municipalities are reinforcing the differentiation and regulation of tax rates based on the category of land, the location of the expansion of the object, and the recognition and permission for subsistence. Thus, each skin region can have its own SR for a specific object.

You can find out about it on the website (FNP) of the Federal Tax Service in the section “Dovidkova Information” or following instructions: http://www.nalog.ru/rn50/service/tax/, as well as from regulatory and legal acts in local municipalities communities, often This data is displayed on stands and boards at the regional FNP.

The system of tax payments for land in 2019

For physical persons, grooming is carried out by health workers of the Tax Service. This category of citizens will simply need to promptly pay for fees received from a designated authority.

In times of adversity, the amount allocated in the accounts for payment, you can pay for it independently, using a cumbersome formula:

This is a standard formula for the development of DT, as it does not harm the benefits and change the coefficients. For the population category of the population, the amount will be changed based on the adjustment of the population coefficient.

For the citizens who acquired the rights of power in the middle of the calendar, which is the light period for the land tax, the amount will be divided by twelve, and multiplied by the number of months of the official war. For the share authority, the amount will be distributed among the tax payers together with their parts.

Then the owner of 1/3 of the share will have to pay 1/3 of the total amount of the tax.

To make the calculation, you need to clarify the cadastral property of your property. You can earn money by checking with the Cadastral Chamber or Rosreestr, or on their official website, you can also quickly access the information portal, please contact: http://kadastr.ktotam.pro/.

Since 2015, individual entrepreneurs, who were individuals, were required to submit a land tax declaration. From now on we can pay for documents from the Tax Inspectorate.

Legal entities will carry out developments independently, subject to the following particularities: the transfer of land to another category, the change of the status of an individual to a legal one, the beginning or completion of activity in the middle of the This year.

How to find out about the size of the land tax of the tax service is shown in the video.

Major benefits from land taxes in 2019

As another form of training, DT has its own categories of physical characteristics and organization.

The tax rates established by the Federal legislation extend to the following groups:

• Disabled and veterans of the WWII and other military operations.
• Disabled people of Group I and II, as well as childhood disabilities.
• Heroes of the Russian Federation and the Radyansky Union.
• giants who took part in the testing of nuclear weapons and the alleged accident at the Chornobyl Nuclear Power Plant.
• Disabled people with metabolic disease, inherited from space and nuclear testing.

All transferred individuals have the right to insure a reduction in the tax base (the price of the plot according to the cadastre) by 10,000 rubles. For this purpose, please confirm your rights by submitting the necessary documents to the filing authorities.

The transfer of funds from land grants to the organization of federal government assignments at Art. No. 395 Tax Code of the Russian Federation. Other policies are confirmed and distributed by the authorities of the local municipality.

The decision of the authorities is communicated to the population by publication in newspapers and on the stands of the administration.

Lines and procedure for paying taxes in 2019

Pay for the DT trace from the region for the reconstruction of the object. Land tax payers - tse fiz. individuals who have become rulers or rulers without strings of rulers of the plots of the earth. Payment terms are designated by municipalities and, therefore, vary for individuals. osіb and legal.

Individuals and individual entrepreneurs who are insured to such level are subject to a specified payment amount and payment line. The remaining changes to the Federal Law (Federal Law No. 320) dated November 23, 2015 confirmed the term payment to the first death, which follows the “paid fate”.

Legal entities that made quarterly advance payments, which are also established by the municipal government (regional authorities in the regions), must adhere to the schedule: until the end of the test, the end of the week, and the end of the test. to complete the great quarter. Payment for the remaining quarter of the last quarter is made to the monthly budget until the first severe in-line fate.

The PC received a penalty and a fine for delays, late payment and non-payment of DT. For non-imminent damage, the fine will be close to 20% of the amount of the river tax, and for non-imminent damage up to 40%.

Penalties are charged per day of delay and become 1:300 of the refinancing rate.

BCC for land tax 2019

An important attribute during the process of processing the payment for DT is the budget classification codes shown in the table.

By entering a number of numbers incorrectly, the manager runs the risk of over-receiving the money for incorrect entries.

Land tax and the importance of the new year in 2019

Submission of information for land tax payers is subject to the submission of a tax declaration for the locality of the plot. The fragments from 2015 to the date of IP were formed as a result of the procedure of reporting, declarations to be renewed and created before the tax authorities without legal entities.

Declaration form with DT (form with KND 1153005) and the provisions for its proper completion are dictated by the Order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11/696@. This document is filled in electronically or on paper, and the formats installed are submitted to the Tax Offices once per year, before the first of the month (for the previous period).

The period of luminosity in this species is equivalent to one calendar fate.

In the paper version, a valid document is submitted before inspection by the payer, especially its representatives, or sent by mail using the recommended sheet (not forgetting about the description of the insert). Electronic documents – for additional electronic mail.

Finally, it’s time to remind the landowners that the size of the payment is practically not dependent on the results of the activity and the resulting revenue, which is where the cadastral property and area of ​​the object flows.

The cordons of the plots indicate the boundaries and the skin holder is responsible for knowing exactly and adhering to “their boundaries” in order to remove the most important deposits from the vessels and not pay any taxes.

If you need to pay land taxes to owners of apartments in a rich apartment building, find out in the video.

In contact with

• schodo tax, drawn up by a stretch of fate, before 1 severe fate coming after the end (Article 397 of the Tax Code of the Russian Federation).

The remaining term of re-insurance (advance payment) may apply to a non-working day. Please re-insure the tax (advance payment) on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Uvaga: If the filing (including advance payments) was reinsured after the establishment of terms, the filing inspectorate may rule on the organization of a penalty (Article 75 of the Tax Code of the Russian Federation).

The penalties are resolved as follows:

Penalties are charged for every day of delay in payment, including for weekends and non-working holidays. A number of days of delay will cover from the day after the established line for the re-insurance of the deposit until the day of payment (the payment will be made later). For the day, if the goiter pays the tax, the penalty will not be charged. This means that they arise from the amount of debt to the budget that resulted from late payments. On the day of presentation to the bank of the payment order for the re-insurance of the debt (on the day when the operation for the re-insurance of the debt is subject to a special procedure established in the Treasury of Russia, on the day of the transaction, then) the debt is taken into account repaid (clause 3 of Article 45 of the Tax Code RF). Then the basis for the calculation of the penalty of this day is equal to zero. Well, here’s the basis for charging the penalty for this day of the day.

This procedure follows from the provisions of paragraphs 3 and 4 of Article 75 of the Tax Code of the Russian Federation and Section VII Vimog, approved by order of the Federal Tax Service of Russia dated 18 June 2012. No. YAK-7-1/9.

Penalties will not be charged if the cause of the arrears was:

• decision of the inspection prior to arresting the main organization;

• The decision of the court to ensure safe entry into the operation of the organization, to arrest the members of the organization.

In such cases, penalties will not accrue during the period of making decisions.

Submission by the organization of an application for an extension (unstretching) or an investment deposit loan does not affect the charge of interest on the deposit amount, which furthers the payment.

The procedure can be found in paragraph 2 of paragraph 3 of Article 75 of the Tax Code of the Russian Federation.

On the other hand, the penalty will not be recovered, since the arrears from the taxes were incurred through those insurance taxes, the organization was covered by written explanations of the control agencies (clause 8 of Article 75 of the Tax Code of the Russian Federation).

Uvaga: If non-payment of taxes is determined by the results of the verification, the organization will have to pay a fine (Article 122 of the Tax Code of the Russian Federation). In certain situations, anti-inflammatory organizations may be classified as administrative (Article 15.11 of the Code of Administrative Offenses of the Russian Federation) or criminal (Article 199 of the Code of the Russian Federation).

The amount of the fine for non-payment and failure to pay the tax for Article 122 of the Tax Code of the Russian Federation is 20 hundred rubles of the amount of the unpaid tax. If the inspectors prove that the non-payment was a result of a gross understatement of the tax base and other illegal actions (negligence), then the fine will increase to 40 hundred rubles.

An organization can be fined even more for non-payment (non-payment) of the tax for the bags. The amount of unpaid advance payments will not incur fines (Clause 3 of Article 58 of the Tax Code of the Russian Federation).

The tax inspectorate can send the tax inspectorate to the organization within 10 working days from the day of receipt of the decision on the results of the tax re-verification (clause 3 of article 70, clause 6 of article 6.1 of the Tax Code of the Russian Federation).

In addition, if the arrears arose through those in the form and value of the amount of the tax amounted to 10 hundred rubles or more, then the application of the tax inspection the court can stop until the local authorities of the organization ( for example, before the kerivnik) administrative responsibility in the form of a fine of 2000 up to 3000 rub. (Article 15.11 Code of Administrative Offenses of the Russian Federation).

In each case, this type of guilt in offenders is determined individually. In this case, the judge must proceed from the fact that the kerivnik is responsible for the organization of the bookstore, and the head accountant is responsible for the correct management of the accumulated information (clause 24 of the resolution to the Plenum of the Supreme Court of the Russian Federation dated June 24, 2006 No. 18 ). Therefore, the subject of such a violation is the head accountant (an accountant with the rights of the head). The organizational code can be identified by:

• because the organization did not have a chief accountant (praise to the Supreme Court of the Russian Federation dated 9 June 2005 No. 77-ad06-2);

• how the administration and distribution of taxes was transferred to a specialized organization (clause 26 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated June 24, 2006 No. 18);

• because the reason for the destruction was the letter of order of the clerk, for which the chief accountant is not suitable (clause 25 of the resolution to the Plenum of the Supreme Court of the Russian Federation dated June 24, 2006 No. 18).

Criminal liability may arise for arrears of a large or especially large size. The significance of this is given in the note to Article 199 of the Criminal Code of the Russian Federation.

In this case, the culprits may be found to be not only the clerk and the chief accountant of the organization (other security officers who are responsible for renewing the signature, handling taxes and fees), and other individuals who have committed the crime ny evil (accomplices and podburyuvachi). For example, the accountants, who blatantly tinkered with the original documents, and the tax consultants, for their sake, committed atrocities to the extreme. Such statements are located in paragraph 7 of the resolution to the Plenum of the Supreme Court of the Russian Federation dated April 28, 2006. No. 64.

Where to pay the tax

Land tax and advance payments are now paid for the purpose of the land plot (Clause 3 of Article 397 of the Tax Code of the Russian Federation).

Situation: where to pay the land tax, since the plot of land is located on the territory of several municipal buildings?

The tax must be paid to the budgets of various municipal authorities for the local area of ​​the land plot.

According to the legal rule, land taxes and advance payments must therefore be transferred to the budget for public housing plots (clause 3 of Article 397 of the Tax Code of the Russian Federation). Because the plot is located on the territory of several municipal settlements, the land tax on the skin part of the plot is transferred to the budget of that municipal settlement, on the territory in which it is developed.

Registration of payment authorization

Please execute payment orders for the re-insurance of land taxes in accordance with the Regulations of the Bank of Russia dated 19 June 2012. No. 383-P and additions 1 and 2 until the order of the Ministry of Finance of Russia on November 12, 2013. No. 107n.

Butt of razkhanku land tax to pay the budget

ZAT "Alfa" is registered in Moscow. I am in charge of a plot of land near Nizhny Novgorod.

For local plots, the organization is registered with the tax inspectorate as a land tax payer. It was assigned to the checkpoint – 526201001. The cadastral number of the land plot is 11:43:137522:0008, its cadastral property was brought to the organization, – 3,660,000 rubles.

The land tax rate, established in the Nizhny Novgorod metro station for this category of land, is 1.25 per cent. The deadline for paying land taxes is no later than December 20, 2014. Payment of advance payments from the land tax to the city of Nizhny Novgorod has not been transferred.

The accountant analyzed the land tax for 2013 as follows:
3660000 rub. × 1.25% = 45,750 rub.

On February 5, 2014, the accountant transferred the amount of the insured tax (RUB 45,750) for the details of the tax inspectorate.

Payment of taxes upon liquidation of an organization

As soon as the organization is liquidated, the obligation to pay land taxes is eliminated by the liquidation commission (Clause 1, Article 49 of the Tax Code of the Russian Federation). There is a need to establish an intermediate liquidation balance in which all the requirements of the organization are eliminated.

The debt from taxes is extinguished only after the following has been repaid:

• engagement with people, before which the organization, which is liquidated, bears responsibility for the responsibility for harm in life or health;

• borgs for payment of copyright wines to the city, weekend benefits and salaries for healthcare workers;

• payment to the outposts (for the price of money for the sale of the outpost item).

This follows from paragraph 3 of Article 49 of the Tax Code of the Russian Federation and Article 64 of the Civil Code of the Russian Federation.

Payment of tax during reorganization

During the reorganization, the land tax may be transferred to the organization that inherited:

• zlittya (clause 4 of article 50 of the Tax Code of the Russian Federation);

• re-creation (clause 9 of article 50 of the Tax Code of the Russian Federation);

• acquisition of a reorganized organization (clause 5 of article 50 of the Tax Code of the Russian Federation);

• reorganization in general (Clause 6, Article 50 of the Tax Code of the Russian Federation).

In the end, the amount of the land tax may be reinstated by the organization, since the divisional balance sheet has placed a liability for the payment of the tax. Since the divisional balance does not allow this to be assessed, then the court decides that the organizations that were involved in the reorganization of the divisional form must pay the tax jointly. This procedure follows from paragraph 7 of Article 50 of the Tax Code of the Russian Federation.

The period from the beginning of the land tax for the reorganized organization is the period from the beginning to the day of completion of the reorganization (Clause 3 of Article 55 of the Tax Code of the Russian Federation). Therefore, the amount covered by the final declaration is recognized not as an advance payment, but as a tax. The provisions for the reorganization of the terms of payment of taxes do not change (clause 3 of Article 50 of the Tax Code of the Russian Federation), the assignee may reinstate the land tax terms established by local legislation (clause 1 of Article 397 of the Tax Code of the Russian Federation).

The existence of a sovereign registration of rights to a land plot, which has passed to the rightful owner, does not eliminate the obligation to pay land taxes. The rights and obligations of the reorganized organization are transferred to the assignee either on the basis of the transfer deed or on the basis of the divisional balance sheet. As a result of this procedure for transferring directly to Article 58 of the Civil Code of the Russian Federation, the offender becomes a land tax payer from the acceptance of the land plot to the property. It turns out that his right to the plot has not yet been registered. The legality of this approach is confirmed by paragraph 5 of the resolution to the Plenum of the Supreme Arbitration Court of the Russian Federation dated June 23, 2009. No. 54 and a sheet of the Ministry of Finance of Russia dated 23 February 2012. No. 03-05-05-02/66.

If you literally read paragraph 2 of Article 397, then it turns out that “if the municipal education authorities have not transferred anything else” (in our department it has not been transferred), then “tax payers-organizations pay advance payments for the tax.” I read this norm casually, as it obliges the organization to pay advance payments, since local decisions do not establish any special order. and pay advance payments. What can we officially send to so as not to intimidate anyone?

Subject to clause 6 of Article 396 of the Tax Code of the Russian Federation, tax payers calculate advance payments for taxes after the end of the first, second and third quarters? tax rate, interest rate of the cadastral valuation of land plots per 1 day at times, since they have designated the light period as a quarter.

Subject to clause 3 of Article 393 of the Tax Code of the Russian Federation The local government has the right not to establish a sunrise period. For the purpose of deciding, the calendar periods are the first quarter, the second quarter and the third quarter of the calendar.

Subject to clause 1 of Art. 397 of the Tax Code of the Russian Federation, taxes and advance payments from land taxes require payment in the order of the lines established by local authorities. Subject to paragraph 2 of Art. 397 of the Tax Code of the Russian Federation, tax payers pay advance payments, unless the local regulatory act provides otherwise.

In this manner, since the local authorities have established special periods, the procedure for the reinsurance of advance payments requires them to be reinstated and the corresponding rows to be filled in the declaration.

Check to see what terms of payment of advances have been established at your locality, and if so, then how you can do it after sending: https://www.nalog.ru/rn54/service/tax/

Primed

3 Tax Code of the Russian Federation

Article 393. Submissive period. Light period

1. The calendar period is recognized as the date period.

2. The first quarter, the second quarter and the third quarter of the calendar period are recognized as the winter periods for tax payers-organizations.

3. When the tax is established, the representative body of municipal education (legislative (representative) bodies of the federal government of Moscow, St. Petersburg and Sevastopol) has the right not to establish a winter period.

Article 396. Procedure for calculating taxes and advance payments for taxes

1. The tax amount is calculated after the end of the tax period as a percentage of the tax base that is not otherwise covered by paragraphs 15 and this article.

2. Tax payers-organizations calculate the amount of the tax (the amount of advance payments for the tax) independently.192How to check the structure of the land tax

6. Tax payers, for which the current period is designated as a quarter, calculate the amount of advance payments for taxes after the end of the first, second and third quarter of the current tax period as one quarter of the daily tax rate of the interest portion of the cadastral ї varostі land plot camp for 1 sіchnya rock, which є sub-date period.

Article 397. Procedure for payment of taxes and advance payments for taxes

1. Taxes and advance payments for taxes require payment by tax payers-organizations in the order that is established by the regulatory legal acts of representative bodies of municipal bodies (laws of the federal cities of Moscow, St. Petersburg and Sevasto fields).
In this case, the lines for paying taxes for tax-paying organizations cannot be established earlier than the line specified in paragraph 3 of Article 398 of the Code.
The tax extends payments by tax payers - individuals in lines no later than 1 month of age that occurred after the tax period.

2. During the tax period, tax payers-organizations pay advance payments against the tax, since the regulatory legal act of the representative body of municipal education (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) is not transferred otherwise. After the end of the tax period, tax payers-organizations must pay the tax amount calculated according to the procedure specified in paragraph 5 of Article 396 of the Code.