The land tax declaration is an official document that contains the necessary information on the collection and is subject to submission to the authorized bodies within the period established by law.
We will tell you how to fill out the 2020 land tax return without errors, and we will go through all the stages of drawing up this important document.
IMPORTANT!
In 2021, legal entities submit a declaration for the last time; from 2021, such reporting is canceled in accordance with the order of the Federal Tax Service of Russia dated 09/04/2019 No. ММВ-7-21 / [email protected] , which will come into force on 01/01/2021.
Declaration form
The form is approved by the tax authorities. These same bodies are vested with the authority to make adjustments to the act if necessary. The procedure applied to filling out the declaration and its form are reflected in the order adopted by the Federal Tax Service in 2011.
Today, the form includes three sheets containing information:
- information regarding the payer;
- information about the amount to be paid;
- calculations made.
Sample tax return for land tax
The document is submitted by visiting the tax office in person, or you can use online resources or postal services.
Comments
Elena 01/20/2016 at 01:37 pm # Reply They
helped a lot with the form. Thanks a lot. We are housing cooperatives and don’t know whether we need to submit a declaration. We did not receive a cadastral number.
Natalia 01/20/2016 at 14:19 # Reply
Elena, good afternoon. According to the information posted on the official website of the Federal Tax Service, quote: “The object of taxation is land plots located within the municipality (federal cities of Moscow, St. Petersburg and Sevastopol), on the territory of which the tax has been introduced. The following are not recognized as objects of taxation: land plots that are part of the common property of an apartment building.” Those. You need to clarify this issue with local authorities - whether this tax has been introduced territorially or not.
Innings
In the case where a person has property rights in relation to a land plot, or owns land on the basis of rights of lifelong inheritance or permanent use of an indefinite nature, he is responsible for paying tax payments.
It is worth noting that a land tax is established for legal entities and citizens.
Persons who are tenants of plots or who have rights of use of a fixed-term nature are exempt from payment. Such rights are established free of charge. The obligation to submit a declaration does not apply to all entities. This is due to the fact that interaction with the tax office occurs:
- citizens receive a notice containing the amount required to be paid;
- Organizations and individual entrepreneurs are required to submit declarations to the Federal Tax Service, which indicate the calculation used to calculate the amount to be paid.
It should be noted that if a situation arises where a person has gone through the process of registering as an individual entrepreneur and owns a plot of land, but at the same time we use the land only to satisfy personal goals, there is no need to submit an act.
Criteria on which the filing of a land tax return is based:
- if the plot belongs to a person by right of ownership or he uses the plot in accordance with the rights of lifelong inheritance or perpetual possession (easement of a land plot does not include this);
- the obligation to pay rests with the entrepreneur or organization;
- the plot is used in activities of an economic nature;
- the above purpose of the land is stated in the title documentation.
Land tax
In the case when all of the above conditions coincide, the subject is required to pay the tax by initially drawing up a declaration. If one point does not apply to the payer, he can expect that the tax authority will send a notification indicating the amount of the tax payment.
After receiving the notification, payment is made in any way convenient for the payer. It is also possible to pay taxes online using developed methods.
It is worth noting that in connection with the amendments made to legislative acts in 2015, citizens who have gone through the process of registering individual entrepreneurs do not have to submit declarations, since they are sent a notification from the tax office.
Delivery deadlines
Information regarding owned land plots must be submitted before the beginning of February of the current year. This means that before the beginning of the specified month of the current year it was necessary to provide information on the calculation of the tax amount payable, as well as make a payment to the budget.
The period for which you need to pay, according to legal regulations, is 12 months. It should be noted that with regards to legal entities, every three months the obligation to make advance payments is established, which is a kind of reporting period.
Procedure for paying land tax for individual entrepreneurs
Entrepreneurs must pay in the same manner as above. Individual entrepreneurs make advance payments, however, at the regional level, authorities may establish different rules regarding this provision.
According to the rules of law, the authorities in charge of taxation issues do not have the authority to make demands on citizens who are owners of land plots allocated for profit-making to make tax payments in full before the specified date.
In 2021, amendments were made to the legislation stating that taxes will be paid by individuals, including those registered as individual entrepreneurs, from now on until the beginning of October of the current year.
A notice containing information regarding the amount due is sent to the payer one month before the specified date. The reporting form in question is sent to the tax authority located at the place where the land plot is registered.
When several plots are owned, an equal number of declarations are filled out. Each document is submitted to the tax office at the location of the land.
The bodies of the Federal Tax Service have the authority to impose penalties on persons who missed the deadline for paying taxes. This procedure takes place in court. Punishment is expressed in fines. Responsibility in this case is provided for in the Tax Code and the Code of Administrative Offenses of the Russian Federation.
The amount of the fine is regulated at the legislative level and is equal to 5 percent of the amount of land tax collected. This amount is calculated for each month of delay. It takes into account whether the month is full or not. In this case, restrictions are set regarding the amount.
It is indicated that it cannot be less than 1000 rubles and more than 1/3 of the tax amount.
Calculation of land tax
The following innovation will make it easier to calculate land tax. The official website of the tax service contains a calculator that allows you to automatically calculate the tax amount of any land plot or any real estate by cadastral number.
Link to tax calculator: https://www.nalog.ru/rn77/service/nalog_calc/
To do this, the taxpayer must enter the cadastral number of the property in the appropriate field. As a result, the area of the property will be filled in automatically from the real estate register data and the taxpayer will receive the amount of tax to be paid.
Instructions for filling
In order to correctly fill out the declaration, you must comply with the requirements set out in the order of the Federal Tax Service, adopted in 2011. According to the specified document, the payer’s step-by-step actions regarding filling out look like this:
- Initially, the title page is filled out. It must indicate information that relates to the payer. For organizations - this is the full name and OKVED. The person designated as responsible is also indicated and contact information is provided.
Sample of filling out the title page of a tax returnSince it was previously indicated that they are reporting for 12 months, such a line is filled in indicating code 34. In the event of liquidation of an organization, the code changes to 50. Also, separate codes are established for those who submit the act in question for the first time, and for whom it is of a clarified nature .
When they move on to filling out the number of sheets attached to the act, a power of attorney, if available, is also written down. This situation occurs when, instead of the payer, the document is submitted by a person trusted by him.
- Next, fill out the first section. The tax amount is indicated here. The declaration includes all plots that a person owns, but provided that they are located within the same municipality.
Filling out section 1 of the declarationWhen advance payments are made, information regarding them is also included in this section. When a person owns several plots located in different entities, an equal number of acts are filled out and submitted to their location.
- Then proceed to filling out the second section. This page is completed for each plot owned by a person.
Fragment of filling out the 2nd section of the land tax returnIn this case, it is necessary to indicate the data necessary to identify the site, namely its number, registered in the cadastre. When calculating the tax base and the amount payable, the applicable preferential conditions, rates, and coefficients established at the legislative level are taken into account.
Based on the results of filling out all the lines, the amount of tax that needs to be paid to the budget should be obtained. When determining the BCC, it is worth noting that this is a classification code for budget systems where calculated tax payments are received.
In a situation where this value is not indicated when filling out, the payment will not be accepted. If it is indicated, but incorrectly, the funds will be transferred to the account of another institution, and a tax debt will arise.
Updated act
To correct shortcomings and inaccuracies in the declaration, its revised form is submitted. This rule is fixed by the legislator. The document indicates the data that has been corrected.
The remaining information provided initially correctly remains unchanged. Also, corrections are made to the correction number, instead of 0, 1 is assigned.
The use of the updated form is intended for cases where settlement transactions regarding tax amounts were carried out incorrectly. In a situation where the amount is underestimated due to incorrect calculations, timely corrections will help avoid debt.
Example of an updated act
In addition to preventing the formation of debts, a person has the opportunity to avoid punishment provided by law for this type of violation.
The listed rules do not apply to individuals, even if they have completed the registration process as individual entrepreneurs. Settlement transactions are carried out by the tax authorities, after which the person is sent a corresponding notification.
Nuances
The peculiarities of the issue under consideration are the payment of taxes for the use of land in the coming 2021, as well as the filing of the corresponding declaration.
Declaration 2021
Enterprises that, on the basis of property rights, owned land plots during 2021, in the coming period must report to the competent authorities on the calculations made regarding the amount of tax paid on this type of property.
The form of the act is approved in the order of the Federal Tax Service issued in 2021. The declaration consists of:
- title page;
- the first section, where the amount to be contributed to the budget is stated;
- the second section, where the calculations made are indicated.
Tax declaration form
The act in question must be submitted to the authority in charge of taxation issues within the territory where the land plot is located. When it comes to a taxpayer organization, a rule is established according to which the act is filed with the tax authority at the place where the company is registered.
It is worth noting that it is possible to submit a document in paper or electronic form. It depends on the number of employees in the enterprise.
If, according to the average list data, there are more than 100 workers, or the company has just been created and more than 100 people work in it, an electronic form is used. In other cases, payers have the right to choose regarding the form (via the Internet or on paper).
Organizations submit a document to the competent authority each time no later than the beginning of February. The report is compiled for the year that has passed.
For land tax KND 1153005
The form is approved in accordance with Order No. ММВ-7-21/347 of 2021. An act of the Federal Tax Service has been issued. The filing rules for this declaration are established generally, that is, before the beginning of February of the current year.
Organizations that are the owners of a land plot or have it on the basis of lifelong ownership, inherited or permanent use are required to submit a document.
Land tax declaration form KND 1153005
The obligation to pay tax payments is provided for at the legislative level. In case of failure to comply with the instructions of the legislator, punishment is applied to the violator.
What land plots are subject to taxation?
According to the Tax Code of the Russian Federation, Article 389, the object of taxation is land plots that are located within the municipality, and the regional authorities have introduced a land tax.
The following are not subject to taxation:
- land plots that are not subject to sale and if they contain particularly valuable objects of cultural heritage of the peoples of the Russian Federation;
- land plots with objects included in the World Heritage List;
- land plots with historical and cultural reserves;
- land plots with archaeological heritage sites, museum-reserves;
- land plots that are part of the common property of an apartment building.
Land tax is paid only by the land owner. Organizations and individual entrepreneurs do not pay land tax if the land plot is located in their possession on the basis of:
- lease agreements;
- agreements for gratuitous fixed-term use;
- lifelong inheritable ownership.
