On the establishment of land tax. Land Tax: Federal, State or State? Procedure and terms of tax payment

Land tax - This is a local tax paid to the local budget depending on the location of the object of taxation. The fundamental regulatory provisions on land tax are contained in the 31st chapter of the Tax Code of the Russian Federation. The provisions of this chapter apply to the municipalities of all regions of the Russian Federation, however, the authorities at the places of government have the right to change some points within the general rules.

Changes regarding land tax and occurred in 2015 can be read.

Taxpayers and the object of taxation of land tax

Taxpayers are both legal entities and individuals who own land plots as owners, either as permanent users or as lifelong owners of inherited property.

The tax is levied on plots of land located within a particular municipality. A plot is subject to taxation if it has its own cadastral number and is listed in the state unified land register with all its characteristics (coordinates, category, boundaries, size).

Not subject to land tax:

leased land;
plots transferred for urgent gratuitous use;
lands that are part of the water and forest fund of Russia;
land on which valuable objects of world heritage of culture, history, archeology are located;
land areas that have restrictions on circulation, as well as completely withdrawn from circulation in accordance with the current laws of the Russian Federation.

Land areas withdrawn from circulation include the following objects:

national parks and natural state reserves;
plots where the facilities of the federal security service, the federal penitentiary service, army facilities are located;
burials, cemeteries.

Tax base for land tax

The tax base for tax calculation is the cadastral value land plot. The cadastral value is established by organizations selected by the authorities of the constituent entities of the Russian Federation by placing an order and thereby determining the mass valuation for a certain date based on the current market value.

Legal entities, including individual entrepreneurs, find out the base cost on their own from the information provided by the state real estate cadastre.

For individuals, the full calculation of the tax is carried out by employees of the tax authorities, using the information provided to them by the authorities that keep records and control of registered real estate.

Land tax rates

Land tax rates are determined by the authorities of municipalities, and are fixed by legal regulations, however, they cannot be more:

0,3 % from the value of the cadastral value of the following categories of plots:

agricultural;
housing stock;
farms and horticultural associations.

1,5 % from the value of the cadastral value for the remaining land plots.

tax incentives

The legislation of the Russian Federation provides tax break in the form of a reduction in the value of land property subject to land tax in the amount of 10,000 rubles for several categories of the population:

Heroes of the USSR and the Russian Federation;
disabled since childhood, disabled people of I disability group, II group, assigned before 01.01.2004;
participants of the Great Patriotic War, as well as other hostilities;
persons exposed to radiation.

According to article 395 of the Tax Code of the Russian Federation, the following are exempted from the obligation to charge and pay land tax to the budget:

budgetary institutions of the Ministry of Justice of the Russian Federation;
religious organizations;
public organizations.

decline tax base is carried out on the basis of supporting documents submitted by the taxpayer to the Federal Tax Service at the address of the property belonging to him.

Calculation, payment and reporting procedures

The tax period is the calendar year reporting period every quarter of the calendar year. The amount of land tax is determined after the tax period.

The calculation method is extremely simple, you need to multiply the corresponding rate by the tax base. For each individual land plot, its tax base and tax are calculated separately. In the case of land ownership by several persons, a share in the plot should be allocated for each owner.

During the year, taxpayers (legal entities) pay a quarterly tax advance to the budget at the location of the land plots. Individuals do not make advance payments. Citizens pay tax after receiving notification of payment from the local Federal Tax Service.

Not later than February 1, taxpayers-legal entities submit tax declarations to tax office. The population does not report to the tax authorities.

Persons who have not paid the tax in a timely manner are obliged to pay off their debts to the budget, but not more than for the previous three years.

ON THE ESTABLISHMENT OF THE LAND TAX ON THE TERRITORY OF THE URBAN SETTLEMENT OF SERGIEV POSAD OF THE SERGIEV-POSAD MUNICIPAL DISTRICT OF THE MOSCOW REGION (as amended on: 30.05.2017)

THE COUNCIL OF DEPUTIES OF THE URBAN SETTLEMENT OF SERGIEV POSAD OF THE SERGIEV-POSAD MUNICIPAL DISTRICT OF THE MOSCOW REGION

SOLUTION

ON THE ESTABLISHMENT OF THE LAND TAX IN THE TERRITORY OF THE URBAN SETTLEMENT OF SERGIEV POSAD OF THE SERGIEV-POSAD MUNICIPAL DISTRICT OF THE MOSCOW REGION

(as amended by the decisions of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Regiondated 16.10.2014 N 3-18/114-GS (edited on 12/18/2014),dated 05/21/2015 N 3-26 / 184-GS , dated 17.09.2015 N 3-31/219-GS , dated 03/24/2016 N 3-38 / 270-GS , dated December 19, 2016 N 3-47 / 331-GS , No. 3-49/341-GS dated February 16, 2017 , No. 3-54/370-GS dated May 30, 2017 )

Based on Art. 12, 15, 387-398 , Federal Law No. 131-FZ of October 6, 2003 "On the General Principles of Organization of Local Self-Government in Russian Federation" , the Charter of the urban settlement of Sergiev Posad, adopted by the decision of the Council of Deputies of the urban settlement of Sergiev Posaddated 04.07.2012 N 2-54/281-GS , the Council of Deputies of the urban settlement of Sergiev Posad of the Sergiev Posad Municipal District of the Moscow Region decided:

1. Adopt a new edition of the municipal regulatory legal act "Decision on establishing a land tax in the territory of the urban settlement of Sergiev Posad, Sergiev Posad Municipal District of the Moscow Region" (attached).

2. Send the municipal regulatory legal act "Decision on the establishment of a land tax on the territory of the urban settlement of Sergiev Posad of the Sergiev Posad municipal district of the Moscow region" to the head of V.D. Goncharov for signing and publication (promulgation).

3. Recognize invalid the decision of the Council of Deputies of the urban settlement of Sergiev Posad dated May 26, 2011 N 2-32 / 209-GS.

4. This decision comes into force from the date of its signing.

Chairman of the Council of Deputies
urban settlement of Sergiev Posad
D.S. Demin

Accepted
decision of the Council of Deputies
urban settlement of Sergiev Posad
Moscow region
of November 28, 2013 N 3-06/28-GS

MUNICIPAL REGULATORY LEGAL ACT

DECISION ON ESTABLISHING THE LAND TAX ON THE TERRITORY OF THE URBAN SETTLEMENT OF SERGIEV POSAD OF THE SERGIEV-POSAD MUNICIPAL DISTRICT OF THE MOSCOW REGION (NEW EDITION)

(as amended by the decisions of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Regiondated 16.10.2014 N 3-18/114-GS (rev. 12/18/2014), dated 05/21/2015 N 3-26 / 184-GS , dated 17.09.2015 N 3-31/219-GS , dated 03/24/2016 N 3-38 / 270-GS , dated December 19, 2016 N 3-47 / 331-GS , No. 3-49/341-GS dated February 16, 2017 , No. 3-54/370-GS dated May 30, 2017 )

1. To establish on the territory of the urban settlement of Sergiev Posad of the Sergiev Posad Municipal District of the Moscow Region (hereinafter referred to as the urban settlement) a land tax, tax rates, tax benefits, the procedure and terms for paying tax for land located within the boundaries of an urban settlement.

2. Taxpayers of the tax are organizations and individuals who own land plots on ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession within the boundaries of an urban settlement.

3. The objects of taxation are land plots located within the territory of an urban settlement.

4. Not recognized as an object of taxation:

4.1. Land plots withdrawn from circulation in accordance with the legislation of the Russian Federation.

4.2. Land plots restricted in circulation in accordance with the legislation of the Russian Federation, which are occupied by especially valuable objects cultural heritage peoples of the Russian Federation, objects included in the World Heritage List, historical and cultural reserves, archaeological heritage sites.

4.3. Land plots restricted in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs.

4.4. Land plots from the forest fund lands.

4.5. Land plots limited in turnover in accordance with the legislation of the Russian Federation, occupied by state-owned water bodies as part of the water fund.

5. Establish that the tax base is determined as the cadastral value of land plots recognized as objects of taxation in accordance with paragraphs 3 and 4 of this decision, and is determined in relation to each land plot as its cadastral value as of January 1 of the year that is tax period.

In relation to a land plot formed during a tax period, the tax base in this tax period is determined as its cadastral value as of the date such land plot was put on cadastral registration.

The tax base for a land plot located on the territory of an urban settlement and another municipality is determined for each municipality. At the same time, the tax base in relation to the share of a land plot located within the boundaries of an urban settlement is determined as the share of the cadastral value of the entire land plot proportional to the specified share of the land plot.

6. Features of determining the tax base in relation to land plots located in common property:

6.1. The tax base for land plots in common shared ownership is determined for each of the taxpayers who own this land plot in proportion to their share in the common shared ownership.

6.2. The tax base for land plots in common joint ownership is determined for each of the taxpayers who own this land plot in equal shares.

6.3. If during the acquisition of a building, structure, structure or other real estate, the acquirer (buyer), in accordance with the law or contract, transfers the ownership of that part of the land plot that is occupied by real estate and is necessary for its use, the tax base for this land plot for the specified person is determined in proportion to its share in the ownership right (in the area) to the given land plot.

6.4. If several persons act as purchasers (buyers) of a building, structure or other immovable property, the tax base for the part of the land plot occupied by the immovable property and necessary for its use is determined for these persons in proportion to their share in the ownership right (in the area) to the said immovable property.

7. Taxpaying organizations determine the tax base independently on the basis of information from the state real estate cadastre on each land plot owned by them on the basis of ownership or the right of permanent (unlimited) use.

Taxpayers - individuals who are individual entrepreneurs, determine the tax base independently in relation to land plots used (intended for use) by them in entrepreneurial activities, on the basis of information from the state real estate cadastre on each land plot owned by them on the right of ownership, the right of permanent (perpetual ) use or on the right of lifetime inheritable possession.

8. Unless otherwise provided by paragraph 6 of this decision, the tax base for each taxpayer who is an individual is determined by the tax authorities on the basis of information provided to the tax authorities by the authorities responsible for cadastral registration, maintenance of the state real estate cadastre and state registration of rights to real estate. property and transactions with it.

9. Bodies carrying out cadastral registration, maintenance of the state real estate cadastre and state registration of rights to real estate and transactions with it, submit information to the tax authorities in accordance with paragraph 4 of Article 85 Tax Code of the Russian Federation .

Bodies that carry out cadastral registration, maintenance of the state real estate cadastre and state registration of rights to real estate and transactions with it, annually before February 1 of the year that is a tax period, are required to report to tax authority information on land plots recognized as objects of taxation in accordance with paragraphs 3 and 4 of this decision, as of January 1 of the year that is the tax period.

10. A calendar year is recognized as a tax period.

Reporting periods for taxpayers - organizations and individuals who are individual entrepreneurs, the first quarter, second quarter and third quarter of the calendar year are recognized.

11. Set tax rates in the following amounts:

1) 0.3 percent in relation to land plots:

dated 16.10.2014 N 3-18/114-GS )

Acquired (provided) for personal subsidiary farming, gardening, horticulture or animal husbandry, as well as dacha farming, with the exception of land acquired (provided) for dacha farming (dacha construction) to commercial organizations;

2) 0.3 percent in relation to land plots occupied by individual and cooperative garages and vegetable stores;

(as amended by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region dated 16.10.2014 N 3-18/114-GS )

3) 0.3 percent in relation to land plots:

Assigned to agricultural lands or to lands within agricultural use zones in settlements and used for agricultural production;

Employed housing stock and objects engineering infrastructure housing and communal complex (with the exception of a share in the right to a land plot attributable to an object that is not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or acquired (provided) for housing construction;

Limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs;

4) 1.5 percent in relation to other land plots, land plots acquired (provided) for dacha farming (dacha construction) to commercial organizations, agricultural land plots and not used for agricultural production.

12. Establish that for organizations and individuals who own land plots that are the object of taxation in the territory of an urban settlement, a reduction in the tax base and tax benefits established by paragraph 5 of Article 391 and Article 395 are applied Tax Code of the Russian Federation .

Provide a benefit in the form of a 50 percent reduction in the amount of land tax in respect of one land plot provided for personal subsidiary farming, gardening, horticulture, as well as summer cottage construction and individual housing construction, to the following categories of taxpayers:

1) pensioners of all categories;

2) poor citizens who receive or have the right to receive state social assistance in accordance with the Law of the Moscow Region dated December 30, 2013 N 189/2013-OZ "On state social assistance in the Moscow region" .

For citizens who do not live in the Moscow region, but who have a land plot on the territory of the urban settlement of Sergiev Posad, income is confirmed by certificates (information) issued by authorities social protection population at the place of residence.

dated 17.09.2015 N 3-31/219-GS )

Provide a benefit in the form of a 75 percent reduction in the amount of land tax in respect of one land plot provided for personal subsidiary farming, gardening, gardening, as well as summer cottage construction and individual housing construction, to disabled people and families with disabled children.

(as amended by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region No. 3-49/341-GS dated February 16, 2017 )

Establish benefits for the payment of land tax in the form of exemption from payment of land tax for the following categories of taxpayers:

1) municipal institutions established by local government bodies of an urban settlement, Sergiev Posad municipal district, for the implementation of managerial, socio-cultural or other functions of a non-commercial nature, registered on the territory of an urban settlement, whose activities are financed by at least 70 percent from the municipal budget or the budget of the Moscow Regional Compulsory Medical Insurance Fund;

2) state treasury and budgetary social service institutions of the Moscow region;

(as amended by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region No. 3-54/370-GS dated May 30, 2017 )

3) public land settlements.

Establish benefits for the payment of land tax in the form of exemption from payment of land tax in respect of one land plot provided for personal subsidiary farming, gardening, horticulture, as well as summer cottage construction and individual housing construction, to the following categories of taxpayers:

1) Heroes Soviet Union, Heroes of the Russian Federation, full cavaliers of the Order of Glory, Heroes of Socialist Labor;

2) persons recognized as veterans and disabled in accordance with the Federal Law dated 12.01.1995 N 5-FZ "On Veterans" with changes and additions;

3) individuals entitled to receive social support in accordance with Law of the Russian Federation "On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant" (as amended by the Law of the Russian Federationdated 18.06.1992 N 3061-1), in accordance with the Federal Lawdated November 26, 1998 N 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of an accident in 1957 at the Mayak production association" and discharges of radioactive waste into the Techa River" and in accordance with federal law dated 10.01.2002 N 2-FZ "On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site" ;

4) family members of military personnel, employees of the Ministry of Internal Affairs, employees of the FSB who died (deceased) in the line of duty military service(official duties). The benefit is provided on the basis of a certificate of death of a serviceman, an employee of the Ministry of Internal Affairs, an employee of the FSB. Spouses of military personnel, employees of the Ministry of Internal Affairs, employees of the FSB who died (deceased) in the line of military service (official duties) are granted a benefit only if they have not remarried.

(the paragraph was introduced by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region No. 3-49/341-GS dated February 16, 2017 )

Provide benefits in the form of a 50 percent reduction in the amount of land tax to state veterinary institutions of the Moscow Region in respect of land plots located on the territory of an urban settlement and provided to them for the direct performance of their functions.

(the paragraph was introduced by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region dated 03/24/2016 N 3-38 / 270-GS )

Establish benefits for the payment of land tax in the form of exemption from payment of land tax by state budget institutions health care of the Moscow Region, in relation to land plots located on the territory of an urban settlement and provided to them for the direct performance of their functions.

(the paragraph was introduced by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region dated 03/24/2016 N 3-38 / 270-GS )

Establish benefits for the payment of land tax in the form of exemption from payment of land tax to state institutions of the Moscow Region, the type of activity of which is aimed at supporting the procedure for registering the property right of the Moscow Region to real estate, including land plots.

(the paragraph was introduced by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region dated 03/24/2016 N 3-38 / 270-GS ; in red. decisions of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Regiondated December 19, 2016 N 3-47 / 331-GS )

(paragraph 12 as amended by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region dated 16.10.2014 N 3-18/114-GS (rev. 12/18/2014))

12.1. If the taxpayer belongs to several preferential categories provided for by this municipal regulatory legal act, the tax benefit is granted on one of the grounds.

(Clause 12.1 was introduced by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region dated 05/21/2015 N 3-26 / 184-GS )

13. Establish that the procedure and terms for paying tax for taxpayers - individuals, is carried out in accordance with Article 397 of Chapter 31 "Land Tax" Tax Code of the Russian Federation .

(paragraph 13 as amended by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region dated 03/24/2016 N 3-38 / 270-GS )

14. Taxpayers-organizations calculate the amount of tax (the amount of advance tax payments) independently.

Taxpayers - individuals who are individual entrepreneurs, calculate the amount of tax (the amount of advance tax payments) independently in respect of land plots used (intended for use) by them in entrepreneurial activities.

During the tax period, taxpayers - organizations and individuals who are individual entrepreneurs, pay advance tax payments until May 15, until August 15, until November 15 as one fourth of the corresponding tax rate percentage of the cadastral value of the land plot as of January 1 of the year that is the tax period.

According to the results of the tax period on February 1 following the expired tax period, the amount of tax is paid, which is determined as the difference between the amount of tax calculated as the percentage of the tax base corresponding to the tax rate, and the amounts of advance tax payments payable during the tax period.

Tax declarations for tax are submitted by taxpayers within the time limits provided for in paragraph 3 of Article 398 Tax Code of the Russian Federation .

15. In the event of the emergence (termination) of the taxpayer during the tax (reporting) period of the right of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession of a land plot or its share, the calculation of the amount of tax (the amount of advance tax payment) in respect of this of a land plot is made taking into account the coefficient determined as the ratio of the number of full months during which this land plot was owned (permanent (unlimited) use, life-long inheritable possession) of the taxpayer, to the number calendar months in the tax (reporting) period. In this case, if the occurrence (termination) of these rights occurred before the 15th day of the corresponding month inclusive, the month of the occurrence of these rights is taken as a full month. If the occurrence (termination) occurred after the 15th day of the corresponding month, the month of termination of the specified rights is taken as a full month.

16. In relation to a land plot (its share) that has been (has been) inherited by an individual, the tax shall be calculated starting from the month in which the inheritance was opened.

17. Taxpayers entitled to tax benefits and reduction of the taxable base must submit documents confirming such a right to the tax authorities before February 1 of the year following the expired tax period.

18. In relation to land plots acquired (provided) in ownership by individuals and legal entities on the terms of housing construction on them, with the exception of housing construction carried out by individuals, the calculation of the amount of tax (the amount of advance tax payments) is made by taxpayers - organizations or individuals who are individual entrepreneurs, taking into account the coefficient 2 during the three-year construction period starting from dates state registration rights to these land plots up to the state registration of rights to the constructed real estate object.

In case of completion of such housing construction and state registration of rights to the constructed real estate object before the expiration of the three-year construction period, the amount of tax paid for this period in excess of the amount of tax calculated taking into account coefficient 1 is recognized as the amount of overpaid tax and is subject to offset (refund) to the taxpayer in the generally established okay.

With regard to land plots acquired (provided) in ownership by individuals and legal entities on the terms of housing construction on them, with the exception of housing construction carried out by individuals, the calculation of the amount of tax (the amount of advance tax payments) is made by taxpaying organizations or individuals, being individual entrepreneurs, taking into account the coefficient of 4 for a period exceeding the three-year construction period, up to the state registration of rights to the constructed real estate object.

19. In relation to land plots acquired (provided) in ownership by individuals for individual housing construction, the tax amount is calculated taking into account the coefficient 2 after 10 years from the date of state registration of rights to these land plots until the state registration of rights to the constructed real estate object .

local tax. Chapter 31 of the Tax Code of the Russian Federation is established, and the NPA of local self-government is put into effect. The tax is considered established when all n/s and elements of the tax are determined. Local authorities have the right to set rates within the tax code, determine the procedure and terms for payment, tax. Benefits and how to use them.

Land tax: taxpayers, object of taxation.

Taxpayers:

Organizations and individuals owning land plots recognized as an object of taxation:

1) on the right of ownership,

2) on the right of permanent (perpetual) use

3) on the right of lifetime inheritable possession.

Not recognized by taxpayers organizations and individuals in relation to land plots that they have on the right of gratuitous fixed-term use or transferred to them under a lease agreement.

An object: land plots, location within the municipalities. entities where the tax is introduced; land sections of Moscow and St. Petersburg, where Dan. tax.

Are not recognized as an object of land, seized and limited in circulation.

Land tax rates.

Tax rates are established by regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow and St. Petersburg) and cannot exceed:

1) 0.3 percent in relation to land plots:

Agricultural land (have a status and are used for agricultural purposes);

Employed by the housing stock and engineering infrastructure facilities of the housing and communal complex (must also have a status);

Provided for personal subsidiary plots, horticulture, horticulture or animal husbandry, as well as dacha farming.

2) 1.5 percent in relation to other land plots.

Land tax: tax period, procedure for calculating and paying tax.

The tax period is a calendar year. Reporting periods - 1st quarter, 2nd quarter, 3rd quarter. - no cumulative total.

Tax amount = NB*NS

Amount of advance payment=1/4*NB*NS

Taxpayers - individual entrepreneurs calculate and pay the amount of tax on their own in relation to land plots used by them in business activities.

Taxpayers - individuals persons pay taxes on the basis of tax notice received from the tax authorities. A tax notice may be sent for no more than three tax periods preceding the calendar year in which it was sent.

The amount of tax payable to the budget at the end of the tax period is determined by individual entrepreneurs as the difference between the amount of tax calculated in accordance with paragraph 1 of this article and the amounts of advance tax payments payable during the tax period.

There are a number of boosting factors.

Tax and advance tax payments are subject to payment by taxpayers in the manner and terms established by the regulatory legal acts of the representative bodies of municipalities.

At the same time, the tax payment deadline for taxpayers - organizations or individuals who are individual entrepreneurs, cannot be set earlier than February 1 of the year following the expired tax period.

The deadline for tax payment for taxpayers - individuals who are not individual entrepreneurs, cannot be set earlier than November 1 of the year following the expired tax period.

The land tax is referred to Part 1 of Art. 15 of the Tax Code of the Russian Federation to the category of local taxes. By general rule local taxes are established, put into effect and terminated in accordance with the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of local self-government, and in the federal cities of Moscow and St. Petersburg - in accordance with the Tax Code of the Russian Federation and the laws of the cities of Moscow and St. Petersburg.

At the federal level, relations regarding the establishment and collection of land tax are regulated by the norms of Ch. 31 of the Tax Code of the Russian Federation "Land tax". In this chapter of the Tax Code of the Russian Federation, the subjects of land tax and the main elements of taxation are defined: the object of taxation; the tax base; taxable period; tax rates; procedure for calculating land tax; procedure and terms of payment of land tax.

The rule-making of representative bodies of local self-government and representative (legislative) bodies of state power of the constituent entities of the Russian Federation - cities of federal significance Moscow and St. tax. These authorities are also granted the right to establish tax benefits, the grounds and procedure for their application, including the establishment of the amount of tax-free amount for certain categories of taxpayers.

The legal regulation of land tax is carried out by acts of not only tax, but also land legislation, in particular, the Land Code of the Russian Federation. The Constitutional Court of the Russian Federation has repeatedly drawn attention to the complex nature of the regulation of land and tax relations.

Circle of land tax payers defined in Part 2 of Art. 388 of the Tax Code of the Russian Federation. These are organizations and individuals who own land plots recognized as an object of taxation, on the basis of the right of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession.

It should be noted the differences in the terminology of tax and land legislation in determining the range of subjects of the relevant legal relations. According to Art. 5 of the Land Code of the Russian Federation, participants in land relations are citizens and legal entities, which, depending on the title of their right to a land plot, are referred to in land legislation as owners of land plots, land users, land owners. According to Art. 19 of the Tax Code of the Russian Federation, organizations and individuals are recognized as taxpayers. Branches and others separate divisions Russian organizations fulfill the obligations of these organizations to pay taxes at the location of these branches and other separate divisions.

In relation to land plots included in the property constituting a share investment fund management companies are recognized as taxpayers.

As mentioned above, organizations and individuals are not recognized as taxpayers in relation to land plots transferred to them under a lease agreement, as well as those that they have on the right of gratuitous fixed-term use.

Thus, the obligation to pay land tax arises due to the fact that a legal entity (organization) or a citizen (individual) has the right to own a land plot, the right to permanent (unlimited) use of a land plot, and also a citizen (individual) has the right to lifelong inherited ownership of land.

Foreign legal entities may also be taxpayers of land tax. Foreign citizens and stateless persons who are owners of land in accordance with the law.

Evidence of the existence of ownership of a land plot, the right of permanent (unlimited) use and the right of lifetime inheritable possession of a land plot is the corresponding record of their state registration in the USRR (clause 1, article 2 of the Law on Registration of Rights to Real Estate).

At the same time, this does not mean that persons who have not registered their right to a land plot in accordance with the Law on Registration of Rights to Real Estate are exempt from paying land tax. The law on the entry into force of the Land Code of the Russian Federation (clause 9, article 3) recognizes state acts, certificates and other documents certifying rights to land and issued before the entry into force of the Law on registration of rights to real estate, having equal legal force with entries in the USRR .

Therefore, land tax payers are also recognized as persons whose rights to land plots are certified by previously issued acts (certificates or other documents) listed in para. 2 p. 9 Art. 3 of the Law on Enactment of the Labor Code of the Russian Federation.

In Resolution No. 54 of July 23, 2009 "On Certain Issues Arising from Arbitration Courts in Considering Cases Related to the Collection of Land Tax", the Supreme Arbitration Court of the Russian Federation also pointed out the emergence of obligations to pay land tax in cases of transfer of rights to land plots in the order of universal succession in case of reorganization of legal entities (except for separation) and in case of inheritance (clause 5).

Corresponding property rights to land plots in such cases pass directly by force of law, and successors become payers of land tax, regardless of the registration of the transfer of the corresponding right. When inheriting a land plot, the obligation to pay land tax arises from the date of opening of the inheritance.

There are some features of determining the circle of taxpayers in relation to land plots occupied by multi-apartment residential buildings, as well as land plots for common use, provided to dacha, horticultural, horticultural non-profit associations of citizens.

If the land plot is in common shared ownership of the owners of residential and non-residential premises in an apartment building, then the indicated persons should be recognized as land tax payers. The tax on land plots for common use, registered in the common shared ownership of members of dacha, horticultural, horticultural non-profit associations, is paid by citizens-members of the listed non-profit associations.

In the event that there is a right of ownership confirmed by title documents or the right of permanent (perpetual) use to the land plot of the corresponding non-profit association (partnership of homeowners, dacha cooperative, etc.), the obligation to pay land tax is assigned to this legal entity.

Subject to land tax are land plots located within the boundaries of the municipality (federal cities of Moscow and St. Petersburg), on the territory of which the tax is introduced. The definition of a land plot as an object of legal relations is given in Art. 11.1 of the Land Code of the Russian Federation, where a land plot is recognized as a part of the earth's surface, the boundaries of which are determined in accordance with federal laws.

As expressly stated in the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 23, 2009 No. 54 "On some issues that arose with arbitration courts when considering cases related to the collection of land tax", the object of taxation arises only when a specific land plot is formed (clause 2) . The procedure for the formation of a land plot includes, first of all, the preparation of documents containing the information about it necessary for state cadastral registration, as well as the implementation of state cadastral registration of a land plot in relation to a land plot. These works are carried out in accordance with the requirements established by the Real Estate Cadastre Law.

The composition of information about the land plot, reflected in state cadastre real estate and important for tax purposes, is established in Art. 7 of the said Law and includes, in particular, information about its cadastral number, the location of the boundaries, its area, the category of land to which the land is assigned, its permitted use, etc.

Article 389 of the Tax Code of the Russian Federation removes certain categories of land plots from taxation. These are, firstly, land plots that are withdrawn from circulation and cannot be transferred into the ownership of citizens and legal entities, as well as be objects of other civil law transactions. The land plots occupied by objects that are in federal ownership and are listed in paragraph 4 of Art. 27 RF LC:

– state nature reserves and national parks;
- buildings, structures and structures in which the Armed Forces of the Russian Federation, other troops, military formations and bodies are located for permanent activity;
- buildings, structures and structures in which military courts are located;
- objects of organizations Federal Service security;
- facilities for the use of atomic energy, storage facilities for nuclear materials and radioactive substances, etc.

At the same time, land plots located within the boundaries of national parks, but owned by the right of ownership or by another right, with which the occurrence of tax obligations is associated, are recognized as objects of taxation, to citizens or legal entities. Such land plots are subject to land tax on a general basis.

Also, some categories of land plots with limited circulation are not subject to taxation. Restriction of the turnover of the land plot in accordance with paragraph 2 of Art. 27 of the Land Code of the Russian Federation means that such a land plot is not provided for the ownership of citizens or legal entities, but may be the object of other civil law transactions (for example, lease). Land plots limited in circulation, occupied by especially valuable objects of the cultural heritage of the peoples of the Russian Federation, objects included in the World Heritage List, historical and cultural reserves, objects of archaeological heritage, were withdrawn from taxation.

The procedure for recognizing objects as especially valuable objects of cultural heritage of the peoples of the Russian Federation, objects included in the World Heritage List, historical and cultural reserves, objects of archaeological heritage is established by Art. 24, 25, 49, 57, 58 of the Federal Law of June 25, 2002 No. 73-Φ3 "On objects of cultural heritage (monuments of history and culture) of the peoples of the Russian Federation" and other regulatory legal acts.

Also, the following land plots limited in turnover are not subject to land tax: provided for defense, security and customs needs; land plots from the forest fund lands; land plots occupied by state property water bodies as part of the lands of the water fund.

One of the mandatory elements of any tax is its tax base, which is a cost, physical or other characteristic of the object of taxation (Article 53 of the Tax Code of the Russian Federation).

tax base when calculating the land tax is recognized cadastral value of the land, determined in accordance with the land legislation of the Russian Federation as of January 1 of the year that is the tax period

house, and brought to the attention of taxpayers in the prescribed manner (Articles 390, 391 of the Tax Code of the Russian Federation).

A change in the cadastral value of a land plot after the start of the tax period (i.e. after January 1) is not grounds for changing the tax base in the current tax period.

In cases where the cadastral value of a land plot is not determined for any reason, for the purposes of determining the tax base, standard price of land (Clause 13, Article 3 of the Law on Enactment of the Land Code of the Russian Federation).

For different categories of taxpayers, a different procedure for reporting information about the tax base is established. Citizens-taxpayers are informed about the tax base as part of the tax notice. Legal entities (organizations) are obliged to independently obtain information on the cadastral value of land plots. A similar procedure is provided for citizens engaged in entrepreneurial activities without forming a legal entity - in relation to land plots used by them (or intended) for entrepreneurial activities (for example, for running a peasant economy).

For their part, the territorial bodies of Rosreestr are obliged to provide taxpayers with information on the cadastral value of their land plots free of charge in the manner prescribed by Art. 14 of the Real Estate Cadastre Act.

For certain categories of taxpayers, Art. 391 of the Tax Code of the Russian Federation provides for the so-called tax deductions, which reduce the tax base by an amount of 10 thousand rubles. per taxpayer in the territory of one municipality (federal cities of Moscow and St. Petersburg). tax deductions are provided, in particular, for Heroes of the Soviet Union or the Russian Federation, certain categories of disabled people, veterans of the Great Patriotic War and military operations, persons affected by the Chernobyl disaster, etc. The tax base is reduced on the basis of documents confirming the corresponding status of the taxpayer and submitted by him to the tax authority at the location of the land plot.

The tax base for land plots in common shared ownership is determined for each of the owners in proportion to their share, and for land plots in common joint ownership - in equal shares. If a person has the right of ownership to the part of the land plot occupied by the building (construction) and necessary for its use, the tax base is determined in proportion to his share in the ownership right to this land plot.

Land tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow and St. Petersburg). Rates can be differentiated depending on whether a land plot belongs to a certain category of land and (or) on its permitted use.

The rates thus established may not exceed limit values tax rates under Art. 394 of the Tax Code of the Russian Federation. The rate equal to 0.3% is provided for land plots from the composition of agricultural lands and lands of agricultural use zones in settlements; for land plots occupied by the housing stock, engineering infrastructure facilities of the housing and communal complex; for land plots acquired (provided) for housing construction, for personal subsidiary farming, gardening, horticulture or animal husbandry, as well as for dacha farming. For all other land plots recognized as objects of taxation, the maximum allowable rate is set by Art. 394 of the Tax Code of the Russian Federation in the amount of 1.5%.

The amount of land tax payable at the end of the tax period (calendar year) is determined as the percentage of the tax base corresponding to the tax rate.

To stimulate the reduction of construction time and accelerate the commissioning of newly created real estate objects, clauses 15, 16 of Art. 396 of the Tax Code of the Russian Federation provides for a special procedure for calculating land tax on land plots provided (acquired) in ownership for housing construction. Tax from legal entities and individuals on land plots intended for housing construction (with the exception of individual housing construction carried out by citizens) is calculated using a coefficient of 2 for a three-year period, starting from the date of state registration of rights to these land plots until state registration of rights for a residential building. If housing construction has not been completed within three years, then in the subsequent period up to the state registration of rights to the constructed residential building, the land tax is calculated using a coefficient of 4.

The tax on land plots acquired (provided) in ownership by citizens for individual housing construction is calculated using a coefficient of 2 after 10 years from the date of state registration of rights to these land plots up to state registration of rights to a built individual residential house.

Legal entities (organizations) independently calculate the amount of land tax and the amount of advance tax payments. A similar procedure is provided for citizens engaged in entrepreneurial activities without forming a legal entity - in relation to land plots used by them (or intended) for entrepreneurial activities (for example, for running a peasant economy). Citizens-taxpayers who are not individual entrepreneurs and do not use land plots for business activities, the amount of land tax is calculated by the tax authorities and reported in the tax notice.

An essential, but not a mandatory element of any tax are benefits. At the federal level land tax relief in the form of exemption from its payment, Art. 395 of the Tax Code of the Russian Federation for certain categories of legal entities (organizations and institutions of the penitentiary system, religious organizations, organizations of folk art crafts, etc.), as well as for citizens belonging to indigenous small nations North, Siberia and Far East RF - in relation to land plots used for the preservation and development of their traditional way of life, management and crafts.

Additional land tax benefits for certain categories of taxpayers may be established by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow and St. Petersburg).

Thus, the Law of the City of Moscow dated November 24, 2004 No. 74 "On Land Tax" (Article 3.1) provides benefits in the form of exemption from tax in relation to land plots used for the direct implementation of basic functions and activities, provided: .of Moscow and local self-government bodies of intracity municipalities in Moscow; institutions of education, healthcare, culture, social security, physical culture and sports, financed from the budget of Moscow, as well as at the expense of trade unions; bodies of the judicial system, including justices of the peace, bodies of the prosecutor's office, internal affairs; associations of homeowners, housing, housing cooperatives, etc.

land tax, being local tax, is subject to enrollment in the relevant local budgets: to the budgets of settlements and urban districts - according to the standard of 100%; to the budgets of municipal districts - but to the standard of 100% of the tax levied in inter-settlement territories (Articles 61, 61.1, 61.2 of the Budget Code of the Russian Federation).

This tax was introduced in the Russian tax system Law of the Russian Federation of October 11, 1991 No. 1738-1 "On payment for land" in the form of payment for land. This law, for the first time in recent

Russian history established that the use of land in Russia is paid.

The purpose of introducing land fees in Russia is to stimulate the rational use, protection and development of land and increase soil fertility, leveling the socio-economic conditions of management on lands of different quality, ensuring the development of infrastructure in settlements, as well as the formation of special funds to finance these activities.

From the very beginning of its implementation, the land tax has taken a special place in the Russian tax system. Despite the relatively low share in the total volume of tax revenues to the consolidated budget of the Russian Federation, this tax acted as an important own source of formation of the financial base of local governments. Suffice it to say that in 2004 this tax revenue amounted to about 45 billion rubles.

At the same time, more than a decade of practice of the functioning of this tax has shown its rather serious weaknesses.

In the first place, the tax did not encourage the use of more effective methods land use, since its rates did not depend on the potential profitability of land plots and did not take into account their real value. At the same time, the established differentiation of tax rates depending on the nature of land use (mainly agricultural and non-agricultural use) did not fully reflect the difference in the location and fertility of land, even within the same region.

It is no coincidence, therefore, that starting from 1995, indexation of land tax rates was carried out annually at the federal level.

In terms of setting tax rates, regardless of economic evaluation land and the real value of land plots, the tax burden for this tax was distributed unevenly and, to a certain extent, unfairly. In part

news, the tax burden on agricultural lands turned out to be higher than on the lands of cities, towns and industrial lands located outside the settlements. Taxation of land in large cities was carried out less intensively than land in small towns and villages.

At the same time, although the tax was considered local, the main list of benefits was established federal law which seriously reduced the role of local governments in the formation of the tax base and stimulation of economic processes in the respective territory.

The need to reform the land tax, which has been in force since 1992, is also due to the fact that a significant part of the norms of the Law of the Russian Federation "On payment for land" is outdated and required revision.

This law did not take into account a number of important provisions of the first part of the Tax Code of the Russian Federation and the Land Code that came into force recently. In particular, according to the Tax Code, this tax, being a local tax, must be enforced by decisions of municipalities. In fact, it was established by federal law and operated throughout the Russian Federation. As already noted, almost all tax breaks were established by federal law, which is unacceptable in relation to local tax. As far as the Land Code is concerned, the main inconsistency was that the land categories established in it did not correspond in any way with those established in the Law of the Russian Federation "On payment for land".

All this required fundamentally different approaches to the formation of land taxation, based on public ideas about the values of land plots and on the use of market approaches to assessing the value of land.

At the same time, it should be emphasized that the new law provides for the phased introduction of land tax.

Chapter 31 "Land tax" of the Tax Code of the Russian Federation came into force in January 2005, but the Law of the Russian Federation "On payment for

Local taxes of the Russian Federation

This is due to the fact that the completion of calculations for the cadastral valuation of land and the approval of their results in the territories of the constituent entities of the Russian Federation was provided for during 2005.

In accordance with Ch. 31 of the Tax Code, the land tax is established, put into effect and terminated in accordance with the provisions of the Tax Code and the regulatory legal acts of the representative bodies of municipalities (in Moscow and St. Petersburg, the laws of these subjects of the Federation). After the introduction of the tax into effect, it becomes mandatory for payment in the territories of the respective municipalities.

Taxpayers of land tax are organizations and individuals who own land plots on the basis of the right of ownership, the right of permanent or perpetual use, or the right of lifetime inheritable possession.

Accordingly, organizations and individuals are not recognized as taxpayers in the part of those land plots that they have on the right of gratuitous fixed-term use or transferred to them under a lease agreement.

From the name of the tax, it can be seen that the object of taxation are land plots located within the boundaries of the municipality, as well as the federal cities of Moscow and St. Petersburg, on the territory of which this tax has been introduced.

At the same time, the Tax Code established a closed list of land plots that cannot be subject to taxation.

They cannot be the object of taxation, in particular, land plots withdrawn from circulation in accordance with Russian legislation. These include land plots occupied by especially valuable objects of cultural heritage of the peoples of the Russian Federation, as well as objects included in the World Heritage List, historical and cultural reserves, archaeological heritage sites.

Land plots limited in circulation in accordance with the legislation, provided for defense, security and customs needs, cannot be subject to taxation either.

The Tax Code does not recognize as objects of taxation also land plots restricted in circulation in accordance with the legislation, within the limits of the forest fund, as well as occupied by state-owned water bodies as part of the water fund.

The tax base for land tax is defined as the cadastral value of land plots established by Russian law and recognized as an object of taxation.

The tax base should be determined for each land plot as its cadastral value as of the beginning of the year that is the tax period.

If several persons have the right of ownership, permanent use or lifetime inheritance, then the tax base should be determined separately in relation to the shares of each person in the right of common ownership of the land plot. The same procedure for determining the tax base applies when different tax rates are set for one piece of land.

Taxpayers-organizations are obliged to determine the tax base independently on the basis of information from the state land cadastre on each land plot owned by them on the right of ownership or the right of permanent use.

Taxpayers - individuals who are individual entrepreneurs, must also determine the tax base independently for land plots used by them in entrepreneurial activities. The determination of the tax base is made by them on the basis of information from the state land cadastre on each land plot owned by them by right of ownership,

Local taxes of the Russian Federation

the right of permanent or perpetual use or the right of lifetime inheritable possession.

For each taxpayer who is an individual, the tax base must be determined by the tax authorities on the basis of information received from the authorities maintaining the state land cadastre, from the authorities registering rights to real estate and transactions with it, and from the authorities of municipalities.

For certain categories of taxpayers tax code it is planned to reduce the tax base by a tax-free amount in the amount of 10 thousand rubles. per taxpayer in the territory of one municipality and the cities of Moscow and St. Petersburg.

In particular, Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory, veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations have the right to such a deduction.

The right to deductions was also given to persons with disabilities who have a III degree of limitation of the ability to work, as well as persons who have groups I and II of disability, and people who have been disabled since childhood.

Individuals entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 No. 1244-1 "On the social protection of citizens exposed to radiation as a result of the Chernobyl disaster", as well as in accordance with the Federal Law of November 26, 1998 No. 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River", have the right to reduce the tax base by 10 thousand rubles.

A similar right was also granted to individuals who were directly involved in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities,

as well as individuals who have received or suffered radiation sickness or become disabled as a result of tests, exercises and other work related to any types of nuclear installations.

The reduction of the tax base by a tax-free amount is made on the basis of documents that confirm the right to reduce the tax base. These documents must be submitted by the taxpayer to the tax authority at the location of the land plot.

If the tax-free amount exceeds the tax base, the tax base is assumed to be zero.

The Tax Code establishes the specifics of determining the tax base for land plots that are in common ownership. In this case, the tax base should be determined for each of the taxpayers who are the owners of this land plot, in proportion to its share in the common shared ownership.

The tax base for land plots that are in common joint ownership is determined for each of the taxpayers - owners of this land plot in equal shares.

The tax period for land tax is a calendar year.

The reporting period for taxpayers - organizations and individuals who are individual entrepreneurs, is a quarter.

At the same time, the Code provides the right of representative bodies of municipalities and legislative bodies of the cities of Moscow and St. Petersburg not to establish a reporting period.

Tax rates for the tax are established by regulatory legal acts of the representative bodies of municipalities, as well as the laws of the cities of Moscow and St. Petersburg. However, they cannot exceed the limits established by the Tax Code.

Local taxes of the Russian Federation

For land plots classified as agricultural land or as part of agricultural use zones in settlements and used for agricultural production, the tax rate cannot be more than 0.3%.

For lands occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex or provided for housing construction, a marginal rate of 0.3% is also set.

The same marginal rate is established by the Code for land plots provided to individuals for personal subsidiary plots, horticulture, horticulture or animal husbandry.

With regard to other land plots, the land tax rate cannot exceed 1.5%.

When approving specific land tax rates, the representative bodies of municipalities and the legislative bodies of the cities of Moscow and St. Petersburg have the right to establish differentiated tax rates depending on the categories of land or the permitted use of the land plot.

As already noted, the land tax is a local tax. Therefore, when introducing a tax, the representative bodies of municipalities, as well as the legislative bodies of the cities of Moscow and St. Petersburg, can establish tax benefits, as well as the grounds and procedure for their application. In addition, they have been granted the right to establish the amount of tax-free amounts for certain categories of taxpayers.

Simultaneously with this federal legislation, a limited list of tax benefits for land tax is established, which is mandatory throughout the Russian Federation.

According to the Code, organizations and institutions of the penitentiary system are exempted from taxation in respect of land plots provided for

the means of fulfilling the functions assigned to these organizations and institutions.

Organizations should not pay this tax in respect of land plots occupied by state public roads, as well as public railways and structures that are an integral technological part of these facilities. At the same time, the exemption for lands occupied by railways is valid only until 2007.

Religious organizations do not pay land tax on their land plots, on which buildings, structures and structures of religious and charitable purposes are located.

Land tax relief is also granted to all-Russian public organizations of the disabled, including unions of public organizations of the disabled, provided that among their members, disabled people and their legal representatives make up at least 80%. The benefit applies exclusively to those land plots that are used by them for the implementation of statutory activities.

organizations, authorized capital which consists entirely of contributions from all-Russian public organizations of the disabled, are also entitled to a tax exemption, provided that the average number of disabled people among their employees is at least 50%, and their share in the wage fund is at least 25%. This exemption is valid only for land plots used by these organizations for the production or sale of goods, works and services. This provision does not apply to the production and sale of excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the government in agreement with all-Russian public organizations of the disabled.

Institutions, the sole owners of whose property are all-Russian public organizations of the disabled, also do not have to pay land tax per hour.

Local taxes of the Russian Federation

land plots used by them to achieve educational, cultural, health-improving, physical-cultural-sports, scientific, informational and other purposes of social protection and rehabilitation of disabled people, as well as to provide legal and other assistance to disabled people, disabled children and their parents .

Tax relief is also established for organizations of folk arts and crafts in relation to land plots located in places of traditional existence of folk arts and crafts and used for the production and sale of products of folk arts and crafts.

Individuals belonging to the indigenous peoples of the North, Siberia and the Far East of the Russian Federation, as well as communities of such peoples, do not pay land tax in terms of land plots used to preserve and develop their traditional way of life, management and crafts.

Since 2006, an additional tax relief has been introduced, according to which, within 5 years from the moment the right of ownership of a land plot arises, organizations that are residents of a special economic zone are exempt from tax.

The Tax Code establishes a special procedure for the application of tax benefits in cases of their occurrence or termination of the taxpayer's right to a tax benefit during the tax or reporting period. In this case, the calculation of the tax amount or the amount of the advance tax payment for the land plot for which the right to a benefit is granted is made taking into account the appropriate coefficient. This coefficient is defined as the ratio of the number of full months during which there is no tax benefit to the number of calendar months in the tax or reporting period. In this case, the month of the emergence of the right to a tax benefit, as well as the month of termination of the said right, is taken as a full month.

The Tax Code establishes the following procedure for calculating tax and advance tax payments.

The amount of tax is calculated after the end of the tax period as a percentage of the tax base corresponding to the tax rate.

At the same time, taxpaying organizations are required to calculate the amount of tax or the amount of advance tax payments on their own.

Taxpayers - individuals who are individual entrepreneurs, must also independently calculate the amount of tax or the amount of advance payments in respect of land plots used by them in entrepreneurial activities.

As for taxpayers who are natural persons, the amounts of tax or the amount of advance payments payable to the budget are calculated by the tax authorities.

Representative bodies of municipalities and legislatures the authorities of the cities of Moscow and St. Petersburg have been granted the right to provide for the payment during the tax period of no more than two advance tax payments for taxpayers who are individuals and pay tax on the basis of a tax notice.

The amount of the advance tax payment payable by a taxpayer - an individual who pays tax on the basis of a tax notice, is calculated as the product of the relevant tax base and the share of the tax rate established by the representative bodies of municipalities and the laws of the cities of Moscow and St. Petersburg. At the same time, the size of this share should not exceed 1/2 of the established tax rate in the case of establishing one advance payment and 1/3 of this tax rate in the case of establishing two advance payments.

The amount of tax payable to the budget at the end of the tax period is determined as the difference between the calculated tax amount and the amounts of advance tax payments paid during the tax period.

Local taxes of the Russian Federation

Taxpayers, in respect of which the reporting period is defined as a quarter, calculate the amounts of advance tax payments after the expiration of quarters I, II and III of the current tax period as 1/4 of the corresponding tax rate of the percentage share of the cadastral value of the land plot as of January 1 of the tax year period.

A special procedure for calculating land tax is established when a taxpayer acquires or terminates during the tax or reporting period the right of ownership, permanent use or lifetime inheritable possession of a land plot. In this case, the calculation of the amount of tax or the amount of the advance tax payment in respect of this land plot must be made taking into account the appropriate coefficient. The specified coefficient is determined as the ratio of the number of full months during which the given land plot was with the taxpayer to the number of calendar months in the tax or reporting period.

In the event that the emergence or termination of these rights occurred before the 15th day of the corresponding month inclusive, the month of the occurrence of these rights is taken as a full month. If the emergence or termination of these rights occurred after the 15th day of the corresponding month, then in this case the month of termination of these rights is taken as a full month.

For a land plot or its shares that have been inherited by an individual, the tax is calculated starting from the month in which the inheritance was opened.

The Tax Code grants the right to the representative bodies of municipalities and the legislative bodies of the cities of Moscow and St. Petersburg, when establishing a tax, to allow certain categories taxpayers not to calculate and not to pay advance tax payments during the tax period.

Bodies that register rights to real estate and transactions with it are obliged to report on located

on the territory under their jurisdiction and their owners within 10 days after their registration.

The bodies that maintain the state land cadastre and the bodies of municipalities are obliged annually, before February 1 of the year that is the tax period, to report to the tax authorities at their location information about land plots recognized as an object of taxation, as of January 1 of the year that is the tax period .

The specified information is submitted by the relevant authorities in accordance with the forms approved by the Ministry of Finance of Russia.

According to the results of the state cadastral valuation of land, the cadastral value of land plots as of January 1 of the calendar year shall be brought to the attention of all taxpayers no later than March 1 of this year. The order of bringing is determined by local governments and executive bodies of the cities of Moscow and St. Petersburg.

For land plots acquired by individuals and legal entities for housing construction on them (with the exception of individual housing construction), the calculation of the amount of tax and the amount of advance tax payments is made taking into account the coefficient 2 during the three-year period of design and construction up to state registration rights to the constructed property.

In case of completion of such construction and registration of rights to the constructed real estate object before the expiration of the specified three-year period, the amount of tax paid during the design and construction period in excess of the amount of tax calculated taking into account coefficient 1 is recognized as the amount of overpaid tax and is subject to offset or refund to the taxpayer in the generally established okay.

If the established three-year period is exceeded, the calculation of the amount of tax or the amount of advance tax payments must be made taking into account the coefficient of 4 within

Local taxes of the Russian Federation

a period of design and construction that exceeds a three-year period, up to the state registration of rights to the constructed real estate object.

In relation to land plots acquired by individuals for individual housing construction, the calculation of the amount of tax or the amount of advance tax payments is made taking into account the coefficient of 2 during the design and construction period exceeding ten years, up to the state registration of rights to the constructed real estate object.

The procedure and terms for paying tax and advance tax payments are determined by the regulatory legal acts of the representative bodies of municipalities and the laws of the cities of Moscow and St. Petersburg when establishing the tax in the relevant territory.

During the tax period, taxpayers are required to pay advance tax payments, if they are established in the relevant territory and for the relevant categories of taxpayers.

At the end of the tax period, taxpayers are required to pay the remaining amount of tax.

The tax and advance tax payments must be paid to the budget at the location of the respective land plots.

Taxpayers who are individuals pay tax and advance payments on it on the basis of a tax notice received from the tax authorities.

Taxpayers - organizations or individuals who are individual entrepreneurs, after the expiration of the tax period, are required to submit to the tax authority at the location of the land tax return according to the form approved by the Ministry of Finance of Russia.

These taxpayers who pay advance tax payments during the tax period must submit to the tax authority at the location of the land plot a tax statement on advance tax payments in the form approved by the Ministry of Finance of Russia after the end of the reporting period.

Tax declarations for tax must be submitted by taxpayers no later than February 1 of the year following the expired tax period, and calculations of amounts for advance tax payments - no later than the last day of the month following the expired reporting period.

Control questions

1. What are the reasons for introducing a fundamentally new land tax in the Russian Federation?

2. Who is the land tax payer?

3. What is the object of land taxation?

4. What are the land tax rates? Who installs them?

5. What are the land tax benefits? Who installs them?

6. What are the rights of municipal authorities to establish land tax benefits?

7. What is the procedure for calculating and paying land tax?