When do I need to submit my land tax return for 2016? Who must submit a declaration in 2017? Should individual entrepreneurs take it? How to fill out section 2 of the declaration? What value of the land participant should be accepted as the tax base? We will answer the most pressing questions and provide a form and example of filling out a land tax return for 2016 using a specific example.

Who must submit a land declaration in 2017

Tax returns for land tax are required to be submitted by organizations (legal entities) that are taxpayers of land tax. If the organization does not have any objects of taxation with land tax, then it is not necessary to submit a declaration (clause 1 of Article 388, clause 1 of Article 398 of the Tax Code of the Russian Federation).

Land tax must be paid by organizations that have a land plot recognized as an object of taxation in accordance with Article 389 of the Tax Code of the Russian Federation, on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession. There is no need to pay tax on land plots that are under the right of gratuitous temporary use or lease - Article 388 of the Tax Code of the Russian Federation.

As for individual entrepreneurs, they do not have to submit a land tax return for 2016 (even if they are recognized as land tax payers). The fact is that individual entrepreneurs do not have to calculate land tax on their own - the Federal Tax Service does it for them. Therefore, there is no need to submit a land tax return for 2016 (clause 3 of Article 396, clause 4 of Article 397, clause 1 of Article 398 of the Tax Code of the Russian Federation). Individual entrepreneurs must simply pay land tax for 2016 based on a notification from the inspectorate.

The need to submit a land declaration for 2016 is determined as of January 1, 2016. That is, if as of January 1, 2016, an organization owned a land plot that is subject to taxation, then it must submit a declaration for 2016. Even if the plot was sold during 2016, for example, and as of January 1, 2017, the organization no longer had anything to do with it.

Land declaration form

The land tax declaration form, its electronic format, as well as the procedure for filling them out were approved by order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11/696. This form must be completed to submit a land declaration no later than February 1, 2017.

For 2016.

Deadline for submitting the declaration for 2016

Create a land tax return based on the results of the tax period for land tax. The tax period for land tax is a calendar year (Clause 1, Article 393 of the Tax Code of the Russian Federation). Therefore, you can start drawing up a declaration as early as January 1, 2017.

Read also Payment order for personal income tax on dividends in 2018: sample

The declaration for 2016 must be submitted no later than February 1, 2017 (inclusive) - paragraph 1 of paragraph 3 of Article 398 of the Tax Code of the Russian Federation. February 1, 2017 is Wednesday. Therefore, the deadline for submitting reports will not be postponed.

Failure to timely submit a land declaration for 2016 is an offense (Article 106 of the Tax Code of the Russian Federation, Articles 2.1 and 15.5 of the Code of Administrative Offenses of the Russian Federation).

Where to take it

Submit the land declaration for 2016 to the Federal Tax Service according to the location of the land plot (clause 1 of Article 398 of the Tax Code of the Russian Federation). However, the largest taxpayers must submit declarations at the place of their registration as such (clause 4 of Article 398 of the Tax Code of the Russian Federation).

It is worth noting that a legal entity may have several different land plots located in different municipalities. Then follow this approach:

• if these territories are under the jurisdiction of one Federal Tax Service, then submit one land declaration for 2016 - for each land plot, fill out a separate section 2;
• if municipalities are supervised by different Federal Tax Service Inspectors, then submit declarations to each inspectorate associated with a specific land plot (letter of the Federal Tax Service of Russia dated August 7, 2015 No. BS-4-11/13839).

Filling out the declaration for 2016

• title page;
• Section 1 “Amount of land tax payable to the budget”;
• Section 2 “Calculation of the tax base and the amount of land tax.”

Let us explain the procedure for filling out the components of the declaration using specific examples and samples.

All values ​​of digital indicators of the value of the land tax return at the end of 2016 must be reflected in full rubles. Discard values ​​of indicators less than 50 kopecks, and round 50 kopecks and more to the nearest ruble.

Filling out the title page

On the title page of the land tax declaration for 2016, show general information about the organization and information about the reporting period for which the land declaration is submitted.

On the title page of the land declaration for 2016, record:

• TIN of a legal entity;
• checkpoint assigned to the location of the land plot;
• adjustment number: for a new declaration “0–”, for an updated one “1–”, “2–”, etc.;
• tax period code “34”;
• reporting year – “2016”;
• Federal Tax Service code;
• code of the place of submission of the declaration to the Federal Tax Service (according to Appendix No. 3 to the Procedure, approved by Order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11/696). If, for example, you are reporting on the location of a land plot – “270”;
• full company name;
• telephone;
• code of the type of economic activity according to the new classifier OKVED2 (All-Russian classifier of types of economic activity OK 029-2014, approved by Order of Rosstandart of January 31, 2014 No. 14-st., applied since 2017);
• the number of pages of the declaration and the number of sheets of supporting documents attached to the declaration.

As you can see, there shouldn’t be anything particularly complicated or confusing in the formation of the title page. Here is a sample of a completed title page of a land declaration for 2016, which must be submitted in 2017.

The Federal Tax Service of Russia confirmed to the Bukhguru portal that in the tax return for land tax for 2016, OKVED codes must be indicated on the title page in accordance with the All-Russian Classifier of Types of Economic Activities OK 029-2014, approved. By Order of Rosstandart of January 31, 2014 No. 14-Art.

Filling out section 1

Section 1 of the land tax return consists of two blocks of lines 010–040. We will explain the explanation and explanation of filling in each of these lines in the table.

Section string 1	What to indicate
010	KBK to which land tax is transferred.
020	OKTMO code of the municipality on whose territory the land plot is located (according to the All-Russian Classifier, approved by Order of Rosstandart dated June 14, 2013 No. 159-st).
021	The amount of land tax payable at the location of the land plot according to the corresponding codes KBK and OKTMO.
023-027	Amounts of advance payments for land tax accrued for the 1st, 2nd and 3rd quarters of 2016, respectively.
030	The amount of tax to be paid to the budget according to the KBK and OKTMO codes indicated on lines 010 - 020. In the case of a value with a minus sign, indicate a dash, since there cannot be a negative land tax payable.
040	The amount of land tax to be reduced (if the difference between line 021 and the sum of lines 023, 025 and 027 is negative).

Here is a sample of filling out section 1 of the land declaration for 2016, if the amount of tax payable for the entire year 2016 was 58,000 rubles.

The 2016 land tax declaration was approved by order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11 / and is valid as amended by the order of the Federal Tax Service of Russia dated November 14, 2013 No. ММВ-7-3 / Before considering the nuances of filling it out, let’s find out who should prepare it based on the results of 2016.

For whom the 2016 land tax declaration is required

Land tax is paid by companies and individuals whose land is owned by:

• property;
• permanent (unlimited) use;
• lifelong inheritable ownership.

However, not everyone submits a land tax return for 2016. Based on the results of 2016, those organizations that pay land tax are required to submit it. But entrepreneurs do not have to report land tax. They transfer the payment according to the notification received from the Federal Tax Service. Even if the land owned by the merchant is involved in the commercial sphere.

Thus, the 2016 land tax declaration is submitted only by legal entities (clause 1 of Article 398 of the Tax Code of the Russian Federation). Businessmen and other citizens pay tax based on notifications received from the Federal Tax Service.

Where to submit the land tax return for 2016 and when?

You need to report land tax to the inspectorate at the location of the site. For example, a capital company that owns a plot of land in the Moscow region submits a declaration to the Federal Tax Service of the Moscow Region. What if there are two or more plots and they are located in different regions? Then a 2016 land tax declaration is filled out for each and they are submitted to different inspectorates.

Please note that owners of several plots do not always file multiple declarations. If the lands are located in the same municipality, then a separate sheet of Section 2 of the declaration is filled out for each plot or its share. If the sites are under the jurisdiction of one inspection, but in different areas, then one declaration is filled out, in which each site is reflected under its own OKTMO. For clarity, we have presented in the table the cases when one land tax declaration 2016 for legal entities is prepared for several areas, and when several are prepared.

Table. How to prepare a land tax declaration by owners of several plots

There is an exception for the largest taxpayers. Regardless of where the land is located, they report to the inspectorate with which they are registered (clause 4 of Article 397 of the Tax Code of the Russian Federation).

You must report your land tax by February 1st inclusive. If it is a weekend, the deadline is moved to the first working day. In 2018, this day is Wednesday, which means that the land tax return for 2016 must be submitted no later than February 1, 2018.

Let us draw your attention to this nuance. Payment for the year does not have to be transferred on the same deadline as the one set for filing the return. The deadline for paying the annual tax (as well as advance payments) is set by local authorities.

Changes 2017. Related articles:

How to calculate indicators for the land tax return for 2016

The land tax declaration for legal entities consists of a title page and two sections. In the first, you indicate the amount that should be sent to the budget, and in the second, you calculate the tax. There are no special features in filling out the title page. Therefore, let's immediately move on to the sections, and start with the second.

Section 2: determine the tax base and land tax

In the header, indicate the cadastral number of the land plot. Take it from the cadastral passport, which they should have given you when registering the plot.

On line 010 indicate the KBK, and on line 020 - OKTMO of the municipality in which the land is located. Please note that organizations have approved their own BCCs for land tax. They differ from KBK, which are paid by individuals. Moreover, BCCs vary depending on where the allotment is located. For example, the BCC for the land of Moscow, St. Petersburg and Sevastopol is 182 1 06 06031 03 1000 110, and the BCC for plots in rural settlements is 182 1 06 06033 10 1000 110.

In line 030, enter the land category code. It can be taken from Appendix No. 5 to the Procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11/

Line 040 is filled out by companies that purchased land for housing construction. It contains the number 1 (if the line does not exceed 3 years) and 2 (if the period is more than 3 years).

In line 050, enter the cadastral value of the land plot. It changes annually, and new values ​​are posted on the Rosreestr website. In the 2016 declaration, indicate the value as of January 1, 2016.

A simple fraction is written in line 060. This indicator is for those who own a plot not alone, but with someone.

Lines 070 – 120 are filled in by those who have tax benefits. Land tax benefits are contained in paragraph 5 of Article 391 of the Tax Code of the Russian Federation. In addition, municipal authorities may introduce additional relaxations. This right is granted to them by paragraph 2 of Article 387 of the Tax Code of the Russian Federation.

In line 130, indicate the amount of the tax base. Its calculation depends on whether there is only one owner of the land and whether he has benefits. The indicator for line 130 can be calculated using the formula:

Tax base (line 130) = Cadastral value (line 050) x Company's share in land ownership (line 060) – Benefits to which the company is entitled (lines 080 and 100)

In line 140, enter the tax rate, which is determined by local authorities depending on the type of land. For example, in the rural settlement of Znamenskoye, Omsk Region, the tax on lands not specified in the Council Decision is calculated at a rate of 1.5%. The same rate is established for these lands in Omsk itself.

In line 150, enter the number of full months of ownership of the plot. For those who own the plot for less than a full year, there are special features. If ownership arose before the 15th day inclusive, then this month is considered, but if after the 15th day, then not. Let's say an organization took possession of a site on October 14th. In this case, on line 150 you need to indicate 3 months. If the plot was purchased on October 20, then the tax would be calculated based on two months of ownership.

Line 160 indicates the coefficient (Kv), which is calculated by those who owned the land for less than a full year. It is determined by the formula:

Kv coefficient (line 160 of section 2) = Number of full months of ownership of plots per year (line 150 of section 2): 12

The indicator of line 160 is written as a decimal fraction with an accuracy of ten thousandths (must be 4 decimal places).

If the land was owned all year, then in line 150 she puts 12, and in line 160 1.0—.

The line 170 indicator is calculated using the formula:

Amount of calculated land tax (line 170 of section 2) = Tax base (line 130 of section 2) x Tax rate (line 140 of section 2) x Kv (line 160 of section 2): 100

In the case where the 2016 land tax return is filled out for a plot for housing construction, line 170 is calculated differently. If the construction period is up to three years (line 040 contains the value 1), then the following formula is used:

Line 170 = line 130 x line 140 x line 160: 100 x 2

If the construction period is more than three years, and line 040 contains the value 2, then the calculation proceeds as follows:

Line 170 = line 130 x line 140 x line 160: 100 x 4

Lines 180 – 270 are reserved for calculating the amount of the benefit, taking into account the coefficient Kl (period of using the benefit). If the company does not have benefits, then 1.0- is placed in line 190, and dashes in lines 180, 200 - 270.

In line 280, indicate the final amount of land tax that should be sent to the budget for 2016. Calculate it like this:

Land tax for the year (line 280 of section 2) = Calculated tax (line 170 of section 2) – Tax benefit (lines 210, 230, 250, 270 of section 2)

Section 1: indicate the total values

Section 1 consists of two blocks of lines 010–040. It is necessary to register as many blocks as the company has plots in the municipality.

For KBK and OKTMO, lines 010 and 020 are provided.

To line 021, transfer the amount from line 280 of section 2. If there are several second sections for the corresponding KBK and OKTMO, then the total amount must be entered into line 021.

Lines 023, 025, 027 reflect the amounts of advance payments that should have been transferred for the 1st, 2nd and 3rd quarter. Please note that in a particular municipality there may be no reporting periods, that is, the tax is transferred only at the end of the year. Whether to install them or not is decided by local authorities (clause 3 of Article 393 of the Tax Code of the Russian Federation).

Amount payable for the year = Tax for the year (line 021 of section 1) – Advance payments for reporting periods (lines 023, 025 and 027 of section 1).

If the result is positive, enter it in line 030, and put a dash in line 040. If negative, indicate it without the minus in line 040. Then the dash will be in line 030.

Delta LLC is owned jointly with P.A. Korovin. land plot. The organization's share is ½. Ownership arose on September 13, 2016. The cadastral value of the plot is 3,450,800 rubles. The allotment rate was approved at 0.3%. Based on the results of the 3rd quarter, an advance payment of 900 rubles was paid. Let's see how the land tax return for 2016 should be filled out.

Let's start with section 2. The tax base is 1,725,400 rubles. (RUB 3,450,800 x 1/2).

The right to the plot arose on the 13th, which means September will be taken into account. In total, the company owned the plot for 4 months in 2018. Let's reflect them on line 150. In line 160 we indicate the coefficient 0.3333 (4 months : 12 months). The calculated tax is 1725 rubles. (RUB 1,725,400 x 0.3 x 0.3333: 100). Since Delta LLC does not have benefits, we will duplicate this amount in line 280.

Let's move on to section 2. On line 021 we will indicate 1725 rubles, and on line 027 - 900 rubles. In line 030 we write 825 rubles. (1725 rubles – 900 rubles). Delta LLC must pay this amount in addition.

Sample of filling out the land tax return for 2016

Land tax declaration form

Sample of filling out the land tax return for 2016

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2016 is coming to an end and it will soon be time to submit property tax returns (property tax returns and land tax returns for 2016). The deadlines for submitting land declarations in 2016 have not changed. They are defined by the Tax Code, according to the provisions of which for 2016 it must be submitted no later than 02/01/2017.

Who, where and in what form submits the land declaration?

Land declarations must be submitted only to companies. This rule has been in effect since 2015. Entrepreneurs and other individuals do not submit declarations and pay tax based on the notifications received.

The rules on where to submit a land tax return are given in Article 398 of the Russian Tax Code. There are two options here:

• at the place of registration of the company, if the company belongs to the category of the largest taxpayers;
• at the location of the land for all other companies.

There are situations when a plot of land is located in several municipalities at once. In such cases, the tax must be paid to the treasury of each municipality in proportion to its share. Accordingly, land tax reporting will need to be submitted to several tax authorities for each territory.

Land declarations are submitted using the KND form 1153005, which consists of a title page and 2 sections containing tax calculations. Please note that a land declaration must be submitted even to those companies whose tax payable is zero, for example, due to the fact that the company enjoys a benefit and is exempt from paying tax. If the declaration is not submitted, the company may be fined.

Penalties for violating deadlines

If the declaration is not submitted on time, the company will be fined. For failure to submit a land tax return, the company will be fined under Article 119 of the Tax Code in the amount of at least 1 thousand rubles. The amount of the fine will depend on the length of delay: 5% of the unpaid amount of land tax payable under the land declaration, per month of delay (full or incomplete). The maximum fine is limited to 30% of the specified amount.

Example No. 1. LLC “Statut” violated the deadline for submitting the land declaration for 2016 and submitted it only on 06/17/2017. The delay is 4 months (three full - February, March, April; one incomplete - June). The company did not pay the tax on time. The amount of tax not paid on time for 2016 amounted to 15 thousand rubles. 5% of this amount will be 750 rubles. (15,000 x 5/100). Thus, a fine of RUB 3,000 will be imposed on the company. (750 x 4).

Example No. 2. Let’s say Statut LLC submitted a declaration for 2016 on 02/22/2017. The delay was 1 incomplete month. In this situation, the company may be subject to a minimum fine of 1 thousand rubles. (since 5% is 750 rubles, which is less than the minimum fine).

It should be borne in mind that the absence of late payment of tax or even the company's exemption from paying tax (due to the provision of benefits) does not relieve the company from liability. Companies will still be fined. In this case, the minimum amount is 1 thousand rubles. This conclusion is confirmed by the position of the Supreme Arbitration Court of the Russian Federation (clause 18 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).

Example No. 3. Statut LLC has the right to exemption from land tax, since the company has disabled employees on its staff. The amount of land tax for 2016, taking into account the benefits, is zero rubles. Statut LLC did not submit the land declaration for 2016 within the prescribed period. In such a situation, even though the tax amount is zero, the company may be fined 1 thousand rubles.

In addition to tax liability, Russian legislation also provides for administrative liability for failure to fulfill the obligation to timely submit tax returns. A fine may be imposed on the responsible official under Art. 15.5 of the Code of Administrative Offenses of the Russian Federation, which provides for a sanction of up to 500 rubles.

Land tax is calculated and paid in accordance with the Tax Code of the Russian Federation (all types of taxes are indicated there, including both on and in relation to).

Chapter 31 of this act is devoted to detailed regulation of the procedure for determining land tax. As Art. 387 of the Tax Code of the Russian Federation, the representative body of the municipality has the right to set tax rates for payment of land tax (both direct and indirect parts - you can find out more about their differences).

Payers of land tax are organizations and individuals who own a land plot on a legal basis, which can be understood as the right of ownership, perpetual use, lifelong inheritable possession. To correctly determine the tax rate, it is necessary to determine the object of taxation. It is a plot of land that is located within the boundaries of the municipality. Land plots withdrawn from civil circulation or limited in it, forest resources, and property of an apartment building are not objects.

Tax return for land tax - Calculation, sample filling

In 2016, changes were introduced that affected the procedure for calculating the tax in question. Now it is determined on the basis of the cadastral value of the land plot, which serves as the tax base as of January 1 of the tax period. If the object is formed later than this date, then the cadastral value is taken as of the date of its registration with Rosreestr. Organizations must independently determine the tax base; for individuals, such information is provided by the relevant government agencies.

Previously, the tax was calculated based on the book value of the land plot. This value is very small, while the cadastral value is closest to the market price.

For individuals, information on the land tax return

The Tax Code also provides for certain categories of citizens who can receive a tax reduction of ten thousand rubles. These include: heroes of the USSR, veterans and disabled people of the Great Patriotic War, etc. For more details, see Article 391 of the Tax Code of the Russian Federation. Social benefits are recognized in the Smolensk region, Novosibirsk, Crimea, Kursk, Leningrad, Vladimir and other regions.

Land tax return 2018

The form of the declaration is established by the Order of the Federal Tax Service. It is necessary to clarify the information on filling out on the official website, as the requirements change periodically. There are also resources that can automatically fill out the document in question.
In the Moscow region.

Benefits in the Moscow region are provided for pensioners and for individual entrepreneurs as representatives of small businesses. In Moscow, a representative body stimulates the rational use of land. At the same time, business is supported through free consulting and tax benefits used by individual entrepreneurs.

For pensioners

Land tax benefits for pensioners can be established by special acts of authorized bodies of municipalities. There are no such benefits in Moscow. In St. Petersburg, pensioners do not pay land tax if the land plot is less than twenty-five acres.

BCC for land tax in 2018 for legal entities

Budget classification codes for payment vary depending on the municipality. So, in Moscow KBK - 1821060604103100110. This information is also contained on the official website.
For legal entities in the case of delivery or sale of a plot, taxation specifics are established. Taxpayers reduce the tax rate by a coefficient in the Chelyabinsk Region, Krasnodar Territory, Bashkiria, and Stavropol Territory.

Payment deadlines

Land tax declaration - this is a mandatory document that is submitted to the tax office by owners of land plots who use them for commercial purposes. Next, we will talk about who is required to submit such a declaration and how to fill it out correctly.

Tax return for land tax (who issues it, deadline, etc.)

Tax return for land tax filled in by companies paying land tax.

The form was approved by order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11/696@.

Dland tax return must be submitted no later than February 1 of the year following the reporting year (clause 3 of Article 398 of the Tax Code of the Russian Federation).

Important! Individual entrepreneurs do not have the obligation to submit a land tax return for 2015 - the tax authorities themselves will calculate the tax and send a notification to the individual entrepreneur to pay it. Such amendments were made to paragraph 1 of Art. 398 of the Tax Code of the Russian Federation by law of November 4, 2014 No. 347-FZ.

For changes for individual entrepreneurs regarding land tax, see the material.

Sample of filling out a land tax return

How is tax registration done? land tax declaration? Its volume is small - a title page and 2 sections. The title page reflects information about the company; the 1st section contains the amounts of advance payments paid and the tax payable to the budget. Tax calculation is carried out in section 2.

Fragment of filling out the 2nd section (main indicators) of the tax service land tax returns presented below:

Let's look at how to fill out the section, line by line:

• the initial information in the section is the cadastral number of the land plot (this can be found from the certificate of state registration of rights or from the cadastral passport);
• page 010 - KBK (from the order of the Ministry of Finance dated July 1, 2013 No. 65n);
• p. 020 - OKTMO (from the All-Russian Classifier of Territories of the Moscow Region);
• page 030 - category of land (from Appendix No. 5 to the Federal Tax Service order No. ММВ-7-11/696@);
• p. 050 - cadastral value of land (from the public cadastral map on the State Register website);
• line 060 in this case is not filled in (the company owns 100% of the site area);
• all lines dedicated to benefits are marked with dashes (in our example there are no benefits);
• p. 130 - tax base equal to the cadastral value of the land;
• p. 140 - tax rate taken from the local land law;
• on page 160, Kv = 1 (12 months / 12 months) was calculated, since the company owned the site for the whole year;
• page 170 shows the result of tax calculation: RUB 1,180,000. x 1.5% = 17,700 rub. This result is reflected on page 280 “The calculated amount of tax to be paid to the budget for the tax period.”

Where can I download the land tax declaration form, and how do the forms for 2014, 2015 and 2016 differ?

If you need to download land tax return form, you can do this on our website.

You can also use the information posted on the official website of the Federal Tax Service, where the form is updated in a timely manner land tax returns and the procedure for filling it out is given.

Tax land tax declaration, like other tax reporting, it is sometimes adjusted by tax authorities. In 2016, it did not undergo any changes compared to 2014 and 2015. And in 2017 we will rent it out again form . Control ratios for the new declaration form can be downloaded . When preparing the declaration for 2017, you should also pay attention to the cadastral value and BCC, which may change.

How to correctly calculate land tax when changing the cadastral value of a plot, see the material “How to calculate land tax if the cadastral value of the plot has changed” .

Results

Submit tax land tax declaration necessary in a timely manner by correctly filling out the required lines. In order for the declaration to be accepted by the regulatory authorities, the information for it (declaration form, BCC, tax rates, etc.) must be taken from official sources.