Land tax, advance payments, terms of payment. Rescheduling and payment of advance payments from the land tax. For what period to ring

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 the same time, 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 in the declaration are to be filled in.

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/

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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.

Land taxes are added to local taxes and are regulated by Chapter 31 of the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of municipal bodies. Land tax is obligatory until payment in municipal territories.

In Krasnoyarsk, the land tax was transferred to the Resolutions of the Krasnoyarsk Municipal Administration dated 07/01/1997 No. 5-32.

Tax payers

Payers of land taxes are individuals and legal entities who own land plots and are recognized objects of taxation:

On the right of power

On the right of regular (lineless) koristuvannya,

On the right of the pre-deceased gift.

Optimization objects

The object of the donation is the land plots that are located within the boundaries of the municipal district, for which the land grant is requested.

The relocation of land plots, which are the objects of cultivation, is specified in paragraph 2 of Article 389 of the Tax Code of the Russian Federation. These land plots are exchanged in circulation or obtained from circulation, as well as the lands of the forest fund.

The tax and winter periods

The tax period from the land tax is the calendar year.

Seasonal periods are the 1st quarter, 2nd quarter, 3rd quarter.

Local authorities may not establish a winter period in their regulatory legal acts.

Winter periods have been established in Krasnoyarsk.

Podatkova base

The tax base is designated as the cadastral property of a land plot.

To establish cadastral varity, a state cadastral valuation of land is carried out in accordance with the procedure established by the Decree of the Russian Federation dated 04/08/2000 No. 316. Information about the cadastral varity of land plots is brought to the payment taxes in the order established by the Decree in the Russian Federation dated 02/07/20.

The tax base is calculated based on each land plot and the traditional cadastral registry of the plot, formed at the beginning of the tax period (on the 1st day of the calendar year).

If the land plot was established during the tax period, then its cadastral title is calculated on the date of registration of the land plot on the cadastral register.

If a plot of land is cultivated on the territory of several municipal settlements, then the tax base is calculated for each municipal area in proportion to the “municipal” share of the plot of land. To calculate the tax base, the cadastral property of the plot must be multiplied by the corresponding part of the municipal area.

If two or more individuals plot a plot of land on the right of arable power, then the tax base is calculated by the tax payer separately. The specificity of the tax base for such losses is established in Article 392 of the Tax Code of the Russian Federation.

Subject to paragraph 3 of Art. 391 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs establish a tax base independently. Under this rule, entrepreneurs will expand their use of land, which will interfere with entrepreneurial activity.

The tax base can be changed to a non-submission amount of 10,000 rubles by tax payers listed in paragraph 5 of Art. 391 Tax Code of the Russian Federation.

Tax rates

Tax rates are set by local authorities. The limits of these rates, especially for “miscellaneous” rates, are not allowed, established by paragraph 1 of Art. 394 Tax Code of the Russian Federation.

Local government authorities have the right to establish differential rates depending on the category of land, as well as the permitted allocation of land plots.

Krasnoyarsk has a land tax rate:

1) set 0.1 per hundred for the cadastral valuation of land plots:

Occupied by the housing stock, objects of engineering infrastructure of the housing and communal complex (as a rule, the plot has the right to a land plot that falls on the object, which does not belong to the housing stock and objects of engineering infrastructure of residents o-municipal complex) or Pridbanih ( nadanikh) for living life;

Brought to the lands near the warehouse of the zones of the Sil'skogo Spodarskogo vikoristanya and vikoristovanih for the Sil'skogo Spodarskogo vyrobnitstva;

Pridbanykh (nadanikh) for a special subsidiary dominion, gardening, dacha dominion, gorodnitsa and tvarinnitsa;

Occupied by garages and parking lots;

2) set 1.5 hundred as a cadastral valuation for other land plots.

Submit payments

Organizations and individuals who receive benefits from land taxes are reinsured under Article 395 of the Tax Code of the Russian Federation. This movement is taking place throughout the entire territory of the Russian Federation.

Local authorities can establish additional taxes for other categories of paid taxes (Clause 2 of Article 387 of the Tax Code of the Russian Federation).

In Krasnoyarsk they offer the following:

The bodies of the sovereign power of the Krasnoyarsk Territory and the municipal self-government for land plots, allotments for ensuring their activities;

Establish health protection that will be financed from the regional budget and (or) the local budget and the Obligatory Medical Insurance Fund;

Establish education, sports, culture and social protection that is financed from the regional budget and (or) the local budget.

Schedule of advance payments and taxes

Land tax (DT) for each land plot for the tax period is calculated as the addition of the tax base (NB) to the tax rate (SN) established at the specific municipality where the land plot (or part thereof) is located. with the regulation of the lawful coefficient (K) :

DT = NB x CH x K

The correction coefficient (K) is calculated as a ratio of the number of previous months ( N ), stretching out any payer of taxes to Volodya with a land plot stretching over the calendar period, up to calendar months in the tax period (12 months):

K = N / 12

If the cancellation (application) of the rights of the tax payer for the land plot was completed before the 15th day of the month, then the month of cancellation of rights will be accepted for the next month. After the 15th is the month of assigning rights.

Advance payment amount for i-th quarter (A i ) is insured as a quarter of the creation of the tax base (NB) and the tax rate (SN) with the adjustment of the adjustment coefficient (K i ) to the actual term Volodinya dilyankoy:

A i = ¼ x NB x CH x Do i

The quarterly adjustment coefficient will be released as a result of the previous months ( N sq. ), extending any payer of taxes to the Volodymyr for the period (quarters), up to a month of the period (3 months):

Up to i = N sq/3

The tax amount (DT UP), which supports payments to the budget for the subsums of the tax period (calendar period), is calculated minus the accrued advances over the period:

DT unit = DT - A 1kv - A 2kv - A 3kv

The specifics of calculating taxes and advances from land plots, additions (assignments) to the authorities for housing activities (in addition to individual housing activities) are transferred in paragraphs 15 and 16 of Art. 396 Tax Code of the Russian Federation. If the tax payer has added (withdrawn) a land plot under the Zhitlova Forget, then the first three years of the insurance tax will be paid with an additional coefficient of 2. If the incentives and commissioning of the facility will be registered before When the 3-line line is completed, then the amount of the contribution is equal to the size of the one-time rate extends the area or turns it. As soon as the 3-year period is completed, the tax is insured with a coefficient of 4, which goes up to the date of sovereign registration of the object of inviolability.

Payments and information

Terms of payment of taxes, advance payments and reporting of taxes by organizations and individual enterprises from land taxes are presented in the table.

Land tax is a local tax (Article 15 of the Tax Code of the Russian Federation), and its payment is established by regulatory legal acts (RLA) of representative bodies of municipal bodies, and is established by the laws of places of federal significance, which are Moscow, St. Petersburg and Sevastopol (p. 1 tbsp. 397 of the Tax Code of the Russian Federation).

Obviously, in order for the organization to understand in what terms it is required to pay land taxes, it is necessary to become familiar with the legal acts of the municipal authority (the law of the federal place) on the territory in which the land plot is located Nka, what should I owe her?

Lines to pay the land tax for the river

Representative bodies of municipal bodies that establish terms for the payment of land taxes by legal entities are subject to one rule: this term can be established before the term for submitting a declaration from land taxes (clause 1 of Article 397 of the Tax Code of the Russian Federation) F). In order to establish the term, payment of the tax for the pouches to fate may not be earlier than the first severe fate coming after the end (clause 3 of Article 398 of the Tax Code of the Russian Federation).

Lines for payment of advances from land taxes

The local authorities may demand that the Russian Federation pay advance payments from the land tax through a contingency fee. The authorities also establish payment terms for land advances (clause 2 of article 397 of the Tax Code of the Russian Federation).

Applications for establishing lines of payment of land taxes by organizations

For example, in Moscow, organizations can pay land taxes at a rate later than 1 severe fate coming after the end (clause 1 of article 3 of the Law of the Moscow River dated November 24, 2004 N 74). The term for payment of land taxes for 2016 is released on 02/01/2017.

On the other hand, organizations that have land plots in Moscow are obliged to pay advance payments from land taxes. Their budget can be reinvested later than the remaining day of the month following the high quarter (clause 2, article 3, Law of the Moscow River dated November 24, 2004 N 74, clause 2, article 393 of the Tax Code of the Russian Federation). In 2017, more organizations may be expected to pay advances on land taxes:

Land tax IP: payment term

In order to pay the land tax, individual entrepreneurs are obliged to pay the tax no later than 1 month of age, on the basis of information, withdrawn from IF NS (

Advance payments from land taxes in 2019 for legal entities are established by regional authorities in each region. Municipalities establish both the amount and the terms for making payments. In skin areas, the stench may be noticeable.

The Tax Code gives district municipalities the right to establish taxes on land, as well as establish specific regulations that regulate their payment and assessment. An accountant at a business can know the decision for the sake of the expansion of a legal entity in the region and know what can be paid, and in what amount. The decisions of the municipalities must be documented and officially accepted, unless there is a need for their cessation.

On the information portal of the Federal Tax Service of the Russian Federation, in the section under the title “Advancementary information about rates and benefits from new taxes”, you can find the following information. For example, find out the numbers and dates of receipt of documents in each region. There is also a body that has accepted the document.

The Tax Code establishes a connection between the periods and the obligatory payment of advance payments. If the municipality establishes quarterly payment periods, then the village authorities can pay three quarterly payments. Accurate information can be confirmed with the local authority. The amount of the advance payment from the land tax for a legal entity differs from that established for individuals.

KBK is a budget classification code that is directly related to the territorial distribution of the plot, for which it is necessary to make payment. In 2019, the KBK fate did not change such contributions.

Payers of crops must correctly indicate the KBK so that the payments reach the budget of the singing territory promptly. The budget classification code for different types of settlements, regions and municipal districts is different.

Lines for payment of advance payments from land taxes for land plots and land acquisition must be identified by contacting the tax service in the region where the plot is located.

The Tax Code of Russia specifies a period of time when it is obligatory to submit a declaration of contributions to the land. This day is the 1st of the most severe calendar fate, coming immediately after the beginning of the year.

Based on this, the terms for the payment of groschen from the land tax for legal entities cannot be established earlier than 02/01/2018, the terms for the payment of advance payments from the land tax for 2019 can be established no later. It's the hour of fate. Depending on the regulations on the federal level, district municipalities define the terms for issuing payment documentation.

For example, when companies set up plots near Moscow, they are required to pay advance payments later than the last day of the month following the bright quarter. Spaces for transferring costs:

• for the 1st quarter of 2019 - 2 months (through the Holy Week);
• for the 2nd quarter of 2019 the rock – 31 lipnya and in.

The municipal government has the right to establish the hour for payment of the prepayment in each territory.

This is the responsibility of the legislator in the following places:

• Sevastopol;
• Moscow;
• Peter.

The size of the obligatory payments, as well as the terms of payment, are determined by the decisions of the local authorities of the regions of Russia. They do not have the right to go beyond those boundaries that are established on the federal level, so it is not possible to transfer between the upper limits the amount of money for land taxes.

For the highest value of land taxes, each region may take the same values ​​as prescribed by the Tax Code of the Russian Federation. So for example:

• land that has been transferred to the rural dominion (there are housing units on them, as well as an additional dominion) - the rate is 0.3% of the cadastral price;
• land acquired from non-silician lands - the rate is 1.5 based on the cadastral value.

Previously, the land tax, its value, was insured from the balance sheet penny property of the plot, but from 1 June 2019 the trace of the cadastral property will disappear. This innovation will only apply to 29 regions of Russia, but not the entire country. In which territories it was introduced, you can find out by going to the emergency service or looking at the information on the website.

Important! The land tax at each corner of the region is due to the purpose of the land. For legal entities, it is necessary to determine the amount of contribution and advance payment as soon as the territory of the plot is established.

A fine will be imposed for late payments of advance payments from the land tax in the 2019 Rotsi for legal entities, as well as for failure to make payments until the 1st due date of the current period.

Pilgi

The state grants taxes on land taxes for legal and physical persons. The code establishes a low number of legal entities that can receive benefits when collecting a mandatory penny deposit. Among them.

The tax payers are the organizations behind it independently. The tax amount is insured after the end of the tax period as a result of the cadastral varostation and the tax interest rate (clauses 1, 2 of Article 396 of the Tax Code of the Russian Federation). Tax payers, for which the current period is designated as a quarter, calculate the amount of advance payments from the tax after the end of the I, II, III quarters of the in-line tax period as 1/4 of the total tax interest rate and cadastral property the rest of the land plot is camped for 1 year, as it is tax period (clause 6 of article 396 of the Tax Code of the Russian Federation). After the end of the tax period, the tax amount is calculated as the difference between the amount charged for the river and the amount of advance payments throughout the entire period (clause 5 of Article 396 of the Tax Code of the Russian Federation).

Respectfully, the representative body of municipal education and the body of sovereign power, etc. Moscow and St. Petersburg can transfer for other categories of tax payers the right not to calculate and not to pay advance payments on taxes throughout the tax period (clause 9 of Article 396 of the Tax Code of the Russian Federation).

Example 1. The ruler established land plots on the right of permanent (lineless) ownership. The regulatory legal act establishes that the local self-government body establishes that the payer shall establish a land tax and may calculate and pay advance payments from him. The tax rate was set at 1%. The cadastral property of a land plot in the country as of 01/01/2009 amounts to 3 million rubles. It is necessary to review the amount of the tax for 2009 and the amount of advance payments that will support payments through 2009.

Set the order to pay for the first quarter, including nine months of advance payments in the amount of 7,500 rubles. (RUB 3,000,000 x 1% x 1/4). After the end of the calendar year, the donation amount becomes 7,500 rubles. ((RUB 3,000,000 x 1%) - (RUB 7,500 x 3 sq.)).

Whenever the land plot is established not at the beginning of the calendar year, for the distribution of the tax, the coefficient of the vikoristan of the land plot must be established. The coefficient is calculated based on the number of consecutive months during which the plot of land was in the power of the establishment, up to the number of calendar months during the reporting period. If the right of authority expired or was applied before the 15th day of the month inclusive, then for the whole month we take the month of the right, and if after the 15th day, then for the whole month we take the month of the right (p. 7, Article 396 of the Tax Code of the Russian Federation).

Example 2. The installation took away the land plot from the bezstrokova koristuvannya on 04/14/2009. The land tax rate is set at 1.5%. The cadastral value of the plot as of 01/01/2009 was 2 million rubles. It is necessary to release the advance payment amount for the third quarter of 2009.

The coefficient of water supply for a land plot is 0.7 ((6/9) month). Advance payment amount for the third quarter of 2009. becomes 5250 rub. (RUB 2,000,000 x 1.5% x 1/4 x 0.7).