Land tax is local and is regulated by the legislation of municipalities, and in cities of federal significance - Moscow, St. Petersburg and Sevastopol - by the laws of these cities. Within the framework of the Tax Code, municipalities are defined within the framework of:

• tax rates;
• procedure and deadlines for tax payment;
• tax benefits, including the amount of tax-free amounts for certain categories of taxpayers.

Which organizations pay land tax?

Taxpayers for land tax are organizations that own land plots that are recognized as an object of taxation in accordance with Article 389 of the Tax Code. The land must belong to the organization on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession.

Organizations do not report and do not pay taxes on land plots that they have the right to use free of charge or transferred under a lease agreement.

If the land plot belongs to the property constituting a mutual investment fund, the management company is recognized as the taxpayer. The tax is paid on the property that makes up the mutual fund.

Object of taxation for land tax

The object of taxation is land plots located within the municipality on whose territory the tax has been introduced. Also not recognized as an object of taxation:

• land plots withdrawn from circulation in accordance with the law;
• land plots limited in circulation, which are occupied by particularly valuable cultural heritage sites, sites included in the World Heritage List, historical and cultural reserves, archaeological heritage sites, museum reserves;
• land plots from the forest fund lands;
• land plots limited in circulation, occupied by state-owned water bodies;
• land plots included in the common property of an apartment building.

Tax base for land tax

The tax base is determined separately for each land plot and is equal to its cadastral value as of January 1 of the year for which the tax is calculated. If the land plot appeared during the tax period, then to determine the tax base, the cadastral value is taken as of the date the land plot was registered with the state cadastral register.

Changes in the cadastral value of a land plot during a tax period are not taken into account when determining the tax base in this and previous tax periods. There are exceptions to this rule:

• if the cadastral value of a land plot has changed after correcting a technical error made by a government agency when registering a plot or maintaining a real estate cadastre: in this case, the correction is taken into account in calculating the tax base starting from the period in which the error was made;
• if the cadastral value of the land plot has changed by decision of the court or dispute resolution commission: in this case, the changed cadastral value is valid starting from the period in which the application for revision of the cadastral value was submitted. But not earlier than the date of entry into the cadastre of the initial (disputed) cadastral value.

If a land plot is located on the territories of several municipalities, for each of them the tax base is determined separately and is equal to the share of the cadastral value of the entire land plot, proportional to the share of part of the plot.

How to determine the tax base for a land plot that is in common ownership

For land plots that are in common shared ownership, the tax base is determined separately for each taxpayer-owner of the plot in proportion to his share in the common property.

Often, when purchasing real estate, the buyer receives title to a portion of the land that is occupied by the property and necessary for its use. The tax base for this plot for the specified person is determined in proportion to his share in the ownership of the land plot.

If several persons buy real estate, the tax base for each is determined in proportion to the share of ownership (in area) of the specified real estate.

Tax and reporting period for land tax

The tax period for land tax is a calendar year. Reporting periods for taxpayer organizations are the first quarter, second quarter and third quarter of the calendar year. Legislative bodies of a municipality may not establish a reporting period.

Tax rate for land tax

Tax rates are established by regulatory legal acts of municipalities and laws of federal cities of Moscow, St. Petersburg and Sevastopol.

Bids cannot exceed:

— 0,3 %

• for agricultural lands and lands used for agricultural production;
• for lands occupied by housing stock and engineering infrastructure facilities of the housing and communal services complex;
• for plots acquired for personal subsidiary farming, gardening, truck farming, livestock farming, dacha farming;
• for areas provided for defense, security and customs needs.

— 1.5% for other land plots.

Taxation is carried out at the same rates if tax rates are not determined by the regulatory legal regulations of the municipality.

A municipality can establish differentiated tax rates depending, for example, on the category of land or the location of the object of taxation of the site in the municipality.

Tax benefits for land tax

The following are exempt from taxation:

• organizations and institutions of the penal system of the Ministry of Justice in relation to land plots that are used to directly perform the functions assigned to these organizations;
• organizations - in relation to land plots occupied by public state highways;
• religious organizations - in relation to sites on which buildings for religious and charitable purposes are located;
• all-Russian public organizations of disabled people;
• "Skolkovo residents".

The procedure for calculating land tax and advance payments for it

The tax amount is calculated after the end of the tax period and is equal to the product of the tax rate and the tax base. If a company has acquired a land plot for the purpose of housing construction, the tax and advance payments on it are calculated with the coefficient:

• coefficient = 2 is applied for 3 years from the date of state registration of rights to a land plot and until state registration of rights to a constructed property;
• if construction and state registration of rights occurred before the expiration of three years, then the overpaid amount of tax is offset or returned to the taxpayer in the general manner;
• if housing construction has exceeded the 3-year period, over the next 4 years and until the state registration of rights to the constructed object, a coefficient = 4 is applied.

Taxpayer organizations for which quarterly reporting periods are established independently calculate land tax and advance payments thereon after the end of the first, second and third quarters.

Quarterly advance payment = ¼ * tax rate * cadastral value of the land plot as of January 1 of the tax period.

Municipalities may allow certain categories of taxpayers not to calculate or transfer advance payments.

At the end of the tax period, organizations transfer to the budget the difference between the calculated tax amount and advance payments paid during the tax period.

Incomplete tax period or incomplete benefit period

If a taxpayer has acquired or lost ownership of a land plot during the tax period, the time of ownership of the plot must be taken into account when calculating tax and advance payments. To do this, a coefficient is calculated: the number of full months of ownership of the plot is divided by the number of calendar months in the tax (reporting) period.

The number of full months of ownership of a plot is calculated as follows:

• if the ownership of a land plot or its share occurred before the 15th day (inclusive) or the termination of the right occurred after the 15th day, the month of emergence (termination) of the specified right is taken as a full month;
• if ownership of a land plot or its share occurred after the 15th day or termination of the right occurred before the 15th day (inclusive), this month is not considered the month of ownership of the plot.

Taxpayers who are entitled to tax benefits must provide supporting documents to the Federal Tax Service at the location of the land plot. If a taxpayer received or lost the right to a land tax benefit during the tax period, when calculating the tax and advance payments, the period of absence of this benefit must be taken into account. The month of emergence and termination of the right to a tax benefit is taken as a full month.

When to submit a land tax return

Taxpayer organizations no later than February 1 of the year following the expired tax period submit a tax return to the tax authority at the location of the land plot. The largest taxpayers submit declarations to the tax authority at the place of registration as the largest taxpayers.

Deadline for payment of land tax and advance payments

Organizations pay advance payments and land tax to the budget at the location of the land plots within the time limits established by the regulations of municipalities. The tax payment deadline cannot be earlier than the deadline for submitting the land tax return - currently it is February 1.

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Advance payments for land tax in 2019 for legal entities are established by regional authorities in every corner of the country. Municipalities set not only their amounts, but also the timing of payments. They may differ in each region.

The Tax Code assigns to district municipalities the right to establish a land tax, as well as to determine specific regulations governing its payment and calculation. An accountant at an enterprise must find the decision of the city council in the region where the legal entity is located and find out whether he must pay money and in what amount. The decision of municipalities must be documented and officially adopted, only then does the need for its implementation arise.

On the information portal of the Federal Tax Service of the Russian Federation, in the department called “Reference information on rates and benefits for property taxes,” you can find out the information you are interested in.

For example, find the numbers and dates of acceptance of documents in each region. The authority that adopted the document will also be indicated there.

KBK is a budget classification code; it is directly related to the territorial location of the site in respect of which payment must be made. In 2019, the BCC for such contributions did not change.

Payers are required to correctly indicate the BCC so that funds reach the budget of a certain territory on time. The budget classification code is different for different types of settlements, regions and urban districts.

The deadlines for payment of advance payments for land tax on the ownership and use of land must be found out by visiting the tax office in the region where the site is located.

The Tax Code of Russia defines the period of time within which it is necessary to submit a declaration on land contributions. This day is February 1 of the calendar year immediately following the reporting year.

Based on this, the deadline for paying money for land tax for legal entities cannot be set earlier than 02/01/2018; the deadline for paying advance payments for land tax for 2019 can be determined during the reporting year. Based on the procedure established at the federal level, district municipalities determine the deadlines for submitting payment documentation.

For example, if companies have land plots in Moscow, then they are required to pay advance payments no later than the last day of the month following the reporting quarter. Intervals for transferring funds:

• for the 1st quarter of 2019 – May 2 (due to holidays and weekends);
• for the 2nd quarter of 2019 – July 31, etc.

Local authorities have the right to set prepayment payment times in each territory.

This is done by the legislative authorities in the following cities:

• Sevastopol;
• Moscow;
• Peter.

The amount of mandatory contributions, as well as the payment deadline, are determined by decisions of local regional authorities in Russia. They do not have the right to go beyond the limit established at the federal level, that is, it is impossible to exceed the upper limit of the amount of land tax.

To determine the amount for land tax, in each region the values ​​indicated in the Tax Code of the Russian Federation must be taken. For example:

• lands that are classified as agriculture (they contain residential buildings, as well as subsidiary plots) - the rate is 0.3% of the cadastral price;
• lands used for non-agricultural purposes - a rate of 1.5 of the cadastral value.

Previously, the land tax, its value, was calculated from the book value of the plot, but from January 1, 2019, it should be based on the cadastral value. This innovation applies only to 29 regions in Russia, and not to the entire country. In which specific territories it was introduced, you can find out by contacting the relevant service or looking at the information on the website.

Important! Land tax in every corner of the country depends on the intended purpose of the land. For legal entities, depending on how they use the territory of the site, the amount of the contribution and prepayment will be determined.

For late payment of advance payments for land tax in 2019 for legal entities, as well as for failure to comply with payment before February 1 of the year following the reporting period, a fine is established.

Privileges

The state provides land tax benefits for legal entities and individuals. The Code establishes a number of legal organizations that can receive benefits when calculating a mandatory cash contribution. Among them.

• cadastral value of the land plot;

• tax rate.

Such rules are contained in Articles 396, 394 and 390 of the Tax Code of the Russian Federation.

Starting from 2015, only organizations must independently calculate land tax. For entrepreneurs, as well as for other citizens who own land plots, the amount of land tax will be calculated by the tax inspectorates.

This procedure is established by paragraphs 2 and 3 of Article 396 of the Tax Code of the Russian Federation.

Cadastral value

When calculating land tax, use the cadastral value of each land plot established as of January 1 of the year, which is the tax period (paragraph 1, paragraph 1, article 391 of the Tax Code of the Russian Federation). If the land plot was formed during the tax period, use the cadastral value established on the date of registration of such a land plot for state cadastral registration (paragraph 2, clause 1, article 391 of the Tax Code of the Russian Federation).

For information on whether land tax needs to be calculated if the cadastral value of the land is not determined, see What property is subject to land tax .

Situation: how to find out the cadastral value of land to calculate land tax?

You can find out the cadastral value at official website of Rosreestr or by request to the territorial office of this department.

You can submit a written request for information about the cadastral value to the territorial office of Rosreestr in person or by mail. You can also send your request electronically by filling out the form at Rosreestr website . This follows from the provisions of paragraph 14 of Article 396 of the Tax Code of the Russian Federation, paragraph 1 of Article 14 of Law No. 221-FZ dated July 24, 2007 and paragraph 50 of Order No. 292 of the Ministry of Economic Development of Russia dated May 18, 2012. Information is provided free of charge within five working days from the date of receipt of the request by the Rosreestr department. This is stated in paragraphs 8 and 13 of Article 14 of the Law of July 24, 2007 No. 221-FZ.

In addition, the cadastral value of a land plot can be found on the interactive map on official website of Rosreestr . This is stated in paragraph 6 of Article 14 of Law No. 221-FZ of July 24, 2007 and Decree of the Government of the Russian Federation of February 7, 2008 No. 52.

Commonly owned plot

If the land plot is in common shared ownership, then the cadastral value of the part of the land plot owned by the organization is determined in proportion to its share in the common property. To do this, use the formula:

Such rules are established by paragraph 1 of Article 392 of the Tax Code of the Russian Federation.

If the land plot is jointly owned, then the cadastral value of the share owned by the organization is determined in equal shares (clause 2 of Article 392 of the Tax Code of the Russian Federation). For example, if the owners of a land plot are three organizations, then each of them owns 1/3 of this plot. This means that the cadastral value of the share owned by each organization will be equal to 1/3 of the cadastral value of the entire plot.

If an organization acquires a building (except for an apartment building) and the ownership of that part of the land plot occupied by this object is transferred to it, determine the cadastral value in proportion to the organization’s share in the ownership of this land plot (paragraph 1, clause 3, article 392 of the Tax Code RF).

If the owners of the building are several organizations (citizens), then determine the cadastral value in proportion to the share of ownership (in area) of this building (paragraph 2, paragraph 3, article 392 of the Tax Code of the Russian Federation).

If the owners of the building are both a commercial organization and a state (municipal) institution, then the cadastral value is determined by the commercial organization. A similar rule applies if the owners of the building are both a commercial organization and a government enterprise. In this case, the state enterprise does not determine the cadastral value. For example, if a building simultaneously belongs to a commercial organization on the right of ownership, a state institution and a state-owned enterprise on the right of operational management, then the state institution and the state-owned enterprise in this case have a limited right to use the land plot (clause 3 of Article 36 of the Land Code of the Russian Federation). Consequently, a commercial organization must determine the cadastral value and pay land tax, since an institution (enterprise) that has the right of limited use is not recognized as a payer of land tax (clause 1 of Article 388 of the Tax Code of the Russian Federation).

If the owners of the building are both a state-owned enterprise and a state (municipal) institution, then the cadastral value is determined by the one that owns the largest area of ​​the building (clause 4 of Article 36 of the Land Code of the Russian Federation). For example, if a building belongs to three state-owned enterprises, then the cadastral value and land tax will be determined by the one to which the land plot belongs with the right of permanent (perpetual) use (clause 1 of Article 388 of the Tax Code of the Russian Federation). In this case, the right of permanent (indefinite) use will belong to the enterprise that owns a large area of ​​the building (clause 4 of article 36 of the Land Code of the Russian Federation). The remaining enterprises have only the right to limited use of the land.

An example of calculating the cadastral value of a part of a land plot occupied by a building. A commercial organization owns part of this building by right of ownership

The organization owns 150 sq. m of building. The total area of ​​the building is 1500 sq. m. m. The cadastral value of the entire land plot, which is in common shared ownership, is 335,000 rubles. Cadastral value of part of the land plot owned by the organization:
RUB 335,000 × 150 sq. m: 1500 sq. m = 33,500 rub.

Situation: how to determine the cadastral value of a land plot if a commercial organization is the owner of one of the floors of the building?

Determine the cadastral value of a part of the land plot in proportion to the organization’s share in the common shared ownership of this building (paragraph 2, paragraph 3, article 392 of the Tax Code of the Russian Federation).

The title documents confirming the size of its share are the purchase and sale agreement and the certificate of state registration of land ownership (Article 17 of the Law of July 21, 1997 No. 122-FZ, letter of the Ministry of Finance of Russia dated May 11, 2006 No. 03-06 -02-02/37).

If the land plot is on the territory of several municipalities, then determine the cadastral value separately for each part of the land plot. To calculate, use the formula:

This procedure is provided for in paragraph 1 of Article 391 of the Tax Code of the Russian Federation.

To obtain information about the area of ​​a land plot falling within the territory of a particular municipality, contact the territorial office of Rosreestr.

Change in cadastral value

The basis for calculating the tax is determined as the cadastral value of the land plot, established as of January 1.

The tax base for land tax is defined as the cadastral value of a land plot established in the State Real Estate Cadastre as of January 1 of the tax period (clause 1 of Article 391 of the Tax Code of the Russian Federation).

The cadastral value of a land plot may change:

• due to a change in the category (type of permitted use) of a land plot or the establishment of a cadastral value of a land plot equal to the market value;

• by decision of the court or commission for the consideration of disputes on the results of determining the cadastral value;

• as a result of correcting an error made by cadastral registration authorities when assessing land or when maintaining the State Real Estate Cadastre.

In the first case, the change must be taken into account only from the next year. This year, determine the tax base based on the cadastral value established at the beginning of the year. There is no need to adjust the tax base for previous periods. This procedure applies regardless of whether the cadastral value of the land has increased or decreased. This follows from the provisions of paragraph 4 of paragraph 1 of Article 391 of the Tax Code of the Russian Federation.

In the second case, the change must be taken into account starting from the period in which the application for revision of the cadastral value was submitted to the court or commission. In this case, one more restriction applies: to calculate the tax, the disputed cadastral value can be used no earlier than the date when the initial (disputed) cadastral value of the land plot was entered into the state cadastre.

For example, in November 2014, the organization applied to the court to reduce the cadastral value of the land plot it owned. The cadastral value was approved and put into effect on January 1, 2013. The decision by which the court satisfied the organization’s application came into force in May 2015. In this case, to calculate land tax, the changed cadastral value is applied from January 1, 2014. The organization does not have the right to recalculate land tax for 2013.

This procedure follows from the provisions of paragraph 6 of paragraph 1 of Article 391 of the Tax Code of the Russian Federation and Article 24.20 of the Law of July 29, 1998 No. 135-FZ. Similar explanations to these standards are given in the letter of the Federal Tax Service of Russia dated March 27, 2015 No. BS-4-11/5013.

In the third case, the change must be taken into account starting from the period in which the corrected error was made. This is stated in paragraph 5 of paragraph 1 of Article 391 of the Tax Code of the Russian Federation.

The considered procedure for calculating land tax does not apply in cases where the legal owner of the land plot changes during the year. If the owner of the title changes, the new owner must calculate the land tax (advance tax payments) in accordance with the information about the land plot specified in the state real estate cadastre on the date of state registration of rights. That is, taking into account the new cadastral value or a different tax rate. The new procedure for calculating tax is applied starting from the date of registration of the rights of the new owner to the land plot. This was stated in the letter of the Ministry of Finance of Russia dated July 9, 2008 No. 03-05-04-02/40.

Tax rates

Tax rates for land tax are established by local regulations by which land tax is introduced on the territory of a particular municipality (clause 2 of Article 387 of the Tax Code of the Russian Federation).

Tax rates for land tax established by local legislation cannot exceed:

• 0.3 percent in relation to lands provided (acquired) for housing construction, personal subsidiary plots, gardening, vegetable farming, livestock farming, summer cottage farming and occupied by housing stock and housing and communal facilities, agricultural lands. This rate also applies to lands restricted in circulation due to their use for defense, security and customs needs. At the same time, the procedure for confirming the status of such sites is determined by the Russian Ministry of Economic Development. This was stated in the letter of the Ministry of Finance of Russia dated May 29, 2014 No. 03-05-04-02/25629;

• 1.5 percent for other land plots.

Tax rates can be differentiated depending on the category of land and the type of permitted use of the land.

Such rules are provided for in Article 394 of the Tax Code of the Russian Federation.

At the same time, failure to develop a land plot acquired (provided) for housing construction is not a basis for refusal to apply the reduced land tax rate provided for in paragraph 1 of Article 394 of the Tax Code of the Russian Federation (clause 8 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 23, 2009 No. 54 ).

In relation to land plots acquired (provided) in own For residential construction, land tax (advance tax payments) must be calculated by multiplying the tax rate by two. This must be done during the first three years of construction until state registration of rights to the constructed property. This is stated in paragraph 15 of Article 396 of the Tax Code of the Russian Federation.

At the same time, for land plots provided to the organization on the right of permanent (unlimited) use For residential construction, this rule does not apply. That is, there is no need to apply increasing coefficients when calculating land tax. This was stated in the letter of the Ministry of Finance of Russia dated May 10, 2007 No. 03-05-06-02/40.

The double tax rate must be applied starting from the date of state registration of rights to the land plot.

If housing construction on a land plot continues for more than three years, the tax rate must be increased fourfold. The four-fold rate is applied starting from a period exceeding the three-year construction period, up to the date of state registration of rights to the constructed property.

If a residential building is built (registered as property) in less than three years, the land tax (advance tax payments) paid in double amount is recalculated based on the regular rate. Excess amounts of tax (advance payments) paid can be returned or offset against future payments.

Such rules are established by paragraph 15 of Article 396 of the Tax Code of the Russian Federation. They are used when calculating land tax starting from 2015. When taxing land plots in previous tax periods different rules applied .

Situation: at what rate should I pay land tax on a basement that is located in a residential building and is the property of an organization?

If the basement belongs to the housing stock, then apply the rate set at 0.3 percent for land plots occupied by the housing stock. If the basement is transferred to non-residential premises, then the rate can reach 1.5 percent.

The land tax rate must be established by local legislation and cannot exceed 0.3 or 1.5 percent (Article 394 of the Tax Code of the Russian Federation).

The basement belongs to the housing stock, as it is a room for auxiliary use in a residential building (subclause 1, clause 2, article 19 and clause 2, article 16 of the Housing Code of the Russian Federation).

The tax rate established in relation to land plots occupied by housing stock cannot exceed 0.3 percent (paragraph 3, subparagraph 1, paragraph 1, Article 394 of the Tax Code of the Russian Federation).

If the organization has transferred the basement from residential to non-residential in accordance with Chapter 3 of the Housing Code of the Russian Federation, pay land tax at a rate of 1.5 percent (unless local legislation establishes a lower rate) (subclause 2, clause 1, article 394 Tax Code of the Russian Federation).

Situation: at what rate should I pay land tax on an agricultural plot? The organization leases one part of the plot for agricultural production, the second part is not used

For plots classified as agricultural land and partially used for their intended purpose, apply a rate of no higher than 0.3 percent, regardless of who uses the plot.

Reduced rates for agricultural land (0.3 percent) apply only to those land plots that simultaneously meet two criteria:

• refer to agricultural lands (lands within agricultural use zones in populated areas);

• are actually used for agricultural production.

This is stated in subparagraphs 1-2 of paragraph 1 of Article 394 of the Tax Code of the Russian Federation.

As for the partial use of a land plot for its intended purpose, the legislation does not provide for the application of different tax rates to different parts of the same plot depending on their actual use. Separate determination of the tax base is allowed only for those parts of the land plot that are located on the territory of different municipalities or are in the common shared ownership of several owners. This follows from paragraphs 1-2 of Article 391 of the Tax Code of the Russian Federation and is confirmed by arbitration practice (see, for example, decisions of the Federal Antimonopoly Service of the North-Western District dated September 22, 2009 No. A56-39782/2008, dated March 21, 2008 No. A56- 27820/2007).

Taking into account this position, as well as based on the letter of the Ministry of Finance of Russia dated January 12, 2012 No. 03-05-04-02/03, an organization using only part of a land plot in agricultural production has the right to apply a reduced land tax rate to the entire plot as a whole .

For tax purposes, it does not matter who exactly uses the plot for agricultural production: the owner or the tenant. Therefore, even if an organization has leased the entire land plot to an agricultural producer, it has the right to pay land tax at a reduced rate. This follows from letters of the Ministry of Finance of Russia dated March 14, 2008 No. 03-05-05-02/12, dated March 26, 2007 No. 03-05-05-02/14, dated August 8, 2006 No. 03-06 -02-04/119 and is confirmed by arbitration practice (see, for example, decisions of the FAS of the North-Western District dated September 26, 2007 No. A56-50713/2006, Moscow District dated February 12, 2010 No. KA-A41/553- 10).

The dependence between the right to apply a reduced land tax rate and the nature of the use of the land plot is confirmed by letters of the Ministry of Finance of Russia dated July 16, 2014 No. 03-05-04-02/34879 (sent to tax inspectorates for use in their work by letter of the Federal Tax Service of Russia dated July 30, 2014 . No. BS-4-11/14944), dated January 12, 2012, No. 03-05-04-02/03 and arbitration practice (see, for example, the ruling of the Supreme Arbitration Court of the Russian Federation dated April 9, 2008, No. 4872/08, resolutions of the Federal Antimonopoly Service of the North-Western District dated April 22, 2010 No. A66-10150/2009, dated February 8, 2008 No. A56-11088/2007 and dated June 6, 2008 No. A56-19758/2007). From these documents it follows that the tax rate of 0.3 percent applies only to those plots that are actually used in agricultural production.

If an organization owns agricultural land but does not use it in agricultural production, it is violating current legislation. The list of signs by which the composition of such an offense is determined is given in Decree of the Government of the Russian Federation dated April 23, 2012 No. 369. Having discovered an offense, the territorial division of Rosselkhoznadzor may make a decision to recognize the site as unused for agricultural production. From the beginning of the year in which this decision was made and until the beginning of the year in which the violation was eliminated, the organization must calculate land tax at a rate of 1.5 percent on the entire area of ​​the site. This was stated in the letter of the Ministry of Finance of Russia dated July 16, 2014 No. 03-05-04-02/34879.

Tax calculation

Such rules are established in paragraph 1 of Article 396 of the Tax Code.

If local legislation establishes reporting periods for land tax (I, II and III quarters of the calendar year (clause 2 of Article 393 of the Tax Code of the Russian Federation)), then during the year the organization must calculate advance payments for it.

To calculate the down payment, use the formula:

If reporting periods are not established, there is no need to transfer advance payments.

This procedure follows from the provisions of paragraphs 6 and 9 of Article 396 of the Tax Code of the Russian Federation.

An example of calculating an advance payment for land tax. The land plot for which the advance payment is calculated is located on the territory of two municipalities

The organization owns a land plot with an area of ​​5 hectares, the cadastral value of which is 12,000,000 rubles. The site is located in two municipalities: 3.5 hectares - on the territory of one, 1.5 hectares - on the territory of the other.

For the category of land to which the site belongs, the same land tax rate is established in both municipalities - 0.3 percent of the cadastral value.

In order to distribute the amount of the advance payment for land tax between the two municipalities, the accountant determined the cadastral value of each part of the land plot.

The cadastral value of part of the land plot with an area of ​​1.5 hectares was:
1.5 hectares: 5 hectares × 12,000,000 rub. = 3,600,000 rub.

The cadastral value of part of a land plot with an area of ​​3.5 hectares is equal to:
12,000,000 rub. - 3,600,000 rub. = 8,400,000 rub.

This procedure is determined by paragraph 5 of Article 396 of the Tax Code of the Russian Federation. Apply it only when tax reporting periods are established by local law.

When determining the number of full months during which the land plot was in ownership (permanent (perpetual) use), the months in which the real right to the plot arose in the period from the 1st to the 15th inclusive are taken into account ( ceased in the period from the 16th th to the last number inclusive). Months in which the right to a plot arose in the period from the 16th to the last day of the month (stopped in the period from the 1st to the 15th inclusive) are not taken into account when determining the number of full months.

Calculate land tax using the formula:

This procedure follows from the provisions of paragraph 7 of Article 396 of the Tax Code of the Russian Federation, paragraphs 5.17-5.19 of the Procedure approved by order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11/696.

Situation: should an organization pay land tax for the year if the property right to a land plot was registered in the second half of December?

Answer: no, you shouldn't.

The organization is a payer of land tax from the moment the right of ownership, the right of permanent (perpetual) use to a land plot recognized as an object of taxation in accordance with Article 389 of the Tax Code of the Russian Federation (clause 1 of Article 388 of the Tax Code of the Russian Federation) arises.

If the right to a land plot arises during the tax period, then calculate the land tax taking into account the coefficient Kv (clause 7 of Article 396 of the Tax Code of the Russian Federation). To do this, use the formula:

Such rules are established in paragraph 7 of Article 396 of the Tax Code of the Russian Federation.

In this case, the coefficient Kv will be equal to zero, since December cannot be taken as the full month during which the organization owned this land plot (clause 7 of Article 396 of the Tax Code of the Russian Federation). Therefore, the land tax for this year will also be zero. The Russian Ministry of Finance expresses the same opinion in letter dated September 8, 2006 No. 03-06-01-02/36.

Tax benefits

Some organizations have the right to tax benefits (Article 395 of the Tax Code of the Russian Federation). When such a right arises (terminates) during the tax (reporting) period, calculate the land tax (advance tax payments) in relation to the land plot for which the tax benefit is granted, taking into account the coefficient Kl:= Land tax × Cl coefficient

To calculate advance payments for land tax, use the formula:

If we literally read paragraph 2 of Article 397, it turns out that “unless otherwise provided by the municipal authorities” (in our case it is not provided for), then “taxpaying organizations pay advance tax payments.” I read this norm the other way around, as the obligation of organizations to make advance payments if local decisions do not establish any special procedure. The Federal Tax Service for the Novosibirsk region, where the land plot is registered, insists on filling out Section 1 of the updated Declaration for 2014, 2015, 2016. and payment of advance payments. What can we officially refer to not to do this?

In accordance with clause 6 of Article 396 of the Tax Code of the Russian Federation, taxpayers calculate advance tax payments after the first, second and third quarters, how? tax rate as a percentage of the cadastral value of a land plot as of January 1 if the reporting period for them is defined as a quarter.

In accordance with paragraph 3 of Article 393 of the Tax Code of the Russian Federation local authorities have the right not to establish a reporting period. For all others, the reporting periods are the first quarter, second quarter and third quarter of the calendar year.

According to paragraph 1 of Art. 397 of the Tax Code of the Russian Federation, tax and advance payments for land tax are subject to payment in the manner and terms established by local authorities. In accordance with paragraph 2 of Art. 397 of the Tax Code of the Russian Federation, taxpayers pay advance payments, unless local regulations provide otherwise.

Thus, if local authorities have established reporting periods, procedures and deadlines for transferring advance payments, you are required to list them and fill out the corresponding lines in the declaration.

You can check whether advance payment deadlines are established in your area, and if so, which ones, by following the link: https://www.nalog.ru/rn54/service/tax/

Rationale

From the Tax Code of the Russian Federation

Article 393. Tax period. Reporting period

1. The tax period is a calendar year.

2. Reporting periods for taxpayer organizations are the first quarter, second quarter and third quarter of the calendar year.

3. When establishing a tax, the representative body of a municipal formation (legislative (representative) government bodies of federal cities of Moscow, St. Petersburg and Sevastopol) has the right not to establish a reporting period.

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

1. The amount of tax is calculated at the end of the tax period as a percentage of the tax base corresponding to the tax rate, unless otherwise provided by paragraphs 15 and this article.

2. Taxpaying organizations calculate the amount of tax (the amount of advance tax payments) independently.192How can an entrepreneur check the calculation of land tax

6. Taxpayers for whom the reporting period is defined as a quarter shall calculate the amounts of advance tax payments at the end of the first, second and third quarters of the current tax period as one-fourth of the corresponding tax rate of the percentage of the cadastral value of the land plot as of January 1 of the year being tax period.

Article 397. Procedure and terms for payment of tax and advance payments of tax

1. Tax and advance payments of tax are subject to payment by taxpayer organizations in the manner and within the time limits established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol).
In this case, the deadline for tax payment for taxpayer organizations cannot be set earlier than the deadline provided for in paragraph 3 of Article 398 of this Code.
The tax is payable by individual taxpayers no later than December 1 of the year following the expired tax period.

2. During the tax period, taxpayers-organizations pay advance tax payments, unless otherwise provided by the regulatory legal act of the representative body of the municipality (laws of the federal cities of Moscow, St. Petersburg and Sevastopol). At the end of the tax period, taxpayers-organizations pay the amount of tax calculated in the manner prescribed by paragraph 5 of Article 396 of this Code.

Taxpayers-organizations use it independently. The tax amount is calculated at the end of the tax period as the product of the cadastral value and the tax interest rate (clauses 1, 2 of Article 396 of the Tax Code of the Russian Federation). Taxpayers for whom the reporting period is defined as a quarter calculate the amount of advance tax payments after the I, II, III quarters of the current tax period as 1/4 of the product of the corresponding tax interest rate and the cadastral value of the land plot as of January 1 of the tax year period (clause 6 of article 396 of the Tax Code of the Russian Federation). At the end of the tax period, the tax amount is determined as the difference between the amount accrued for the year and the amounts of advance payments during this year (clause 5 of Article 396 of the Tax Code of the Russian Federation).

Note that the representative body of the municipality and government bodies of the city. Moscow and St. Petersburg may provide for certain categories of taxpayers the right not to calculate or pay advance tax payments during the tax period (clause 9 of Article 396 of the Tax Code of the Russian Federation).

Example 1. An institution is the owner of a land plot with the right of permanent (indefinite) use. The regulatory legal act of a local government body establishes that this institution is a payer of land tax and is obliged to calculate and pay advance payments for it. The tax rate is set at 1%. The cadastral value of the land plot as of January 1, 2009 is 3 million rubles. It is necessary to calculate the amount of tax for 2009 and the amount of advance payments due during 2009.

The institution must pay advance payments in the amount of 7,500 rubles for the first quarter, six months and nine months. (RUB 3,000,000 x 1% x 1/4). At the end of the calendar year, the tax amount will be 7,500 rubles. ((RUB 3,000,000 x 1%) - (RUB 7,500 x 3 sq.)).

If an institution does not own a land plot from the beginning of the calendar year, the coefficient of use of the land plot is used to calculate the tax. The coefficient is calculated as the ratio of the number of full months during which the land plot was owned by the institution to the number of calendar months in the reporting period. If the right of ownership arose or terminated before the 15th day of the month inclusive, then the month of the rights’ emergence is taken as the whole month, and if after the 15th day, then the month of termination of the right is taken as the whole month (clause 7 of Article 396 of the Tax Code of the Russian Federation).

Example 2. An institution received a land plot for indefinite use from 04/14/2009. The land tax rate is set at 1.5%. The cadastral value of the site as of January 1, 2009 was 2 million rubles. It is necessary to calculate the amount of the advance payment for the third quarter of 2009.

The land ownership coefficient is 0.7 ((6 / 9) months). The amount of the advance payment for the third quarter of 2009 will be 5,250 rubles. (RUB 2,000,000 x 1.5% x 1/4 x 0.7).