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Published: 04/01/2017
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The activities of legal entities are always closely related to taxation - they are forced to pay a large number of various contributions and taxes, the calculations of which in most cases are handled independently. At the same time, legal entities are usually subject to more thorough checks by tax authorities than individuals, which makes the correct payment of all payments even more important.
Therefore, it is worth considering the specifics of calculating one of the property taxes that companies owning land must pay, namely land taxes.
- Rate for legal entities
- Who calculates land tax?
- Calculation methods Manual Example 1
- Example 2
- Example 3
Land tax rate for legal entities
Land tax rates are set by local authorities in whose territory the site is located, as well as by the authorities of federal cities (Moscow, St. Petersburg and Sevastopol).
If rates in the region are not established, according to paragraphs. 2 p. 1 art. 394 of the Tax Code of the Russian Federation, the general maximum land tax rate of 1.5 percent applies.
For some categories of land, for example, agricultural land used for agricultural production, the maximum rate is 0.3 percent.
You can find out your tax rate on the Federal Tax Service website https://www.nalog.ru/rn77/service/tax/.
Deadline for payment of land tax
Table “Deadlines for payment of land tax by legal entities”
| Period | Payment deadline | Rationale |
| Tax for 2021 and advance payments for 2021 | Within the time limits established by local authorities (in Moscow, St. Petersburg, Sevastopol - the authorities of these regions). Information about deadlines on the Federal Tax Service website: https://www.nalog.ru/rn77/service/tax/ The deadline for paying land tax for the year cannot be earlier than February 1 of the following year; - for advance payments based on the results of the 1st, 2nd and 3rd quarters - no later than the last day of the month following the reporting period. For organizations included in the register of SMEs as of 03/01/2020 and engaged in areas of activity affected by the pandemic, the deadlines for payment of advance payments for the first and second quarters of 2021 have been extended. Local authorities and federal cities may also extend the deadlines for payment of advance payments due to the epidemic. For the specified category of legal entities: — advance payments for the first quarter of 2021 have been extended until October 30, 2020. If an organization that is a SME operates in an industry from the additional list specified in clause 4 of Decree of the Government of the Russian Federation dated 07.11.2020 No. 1791, then the payment deadline is extended until 30.12.2020 (clause 1 of Decree of the Government of the Russian Federation dated 07.11.2020 No. 1791); — advance payments for the second quarter of 2021 have been extended until December 30, 2020. A number of organizations, in accordance with clause 10, part 1, art. 2 of Law No. 172-FZ dated 06/08/2020, a federal benefit was provided in the form of exemption from payment of the advance payment for the second quarter. For advance payments, the payment period of which has been extended, a one-year installment plan is provided | Clause 2 of Art. 387, paragraph 1, art. 397 Tax Code of the Russian Federation Clause 3 of Art. 398 Tax Code of the Russian Federation Subparagraphs “a”, “d” of clause 1, clause 1 (1) of the Decree of the Government of the Russian Federation of 04/02/2020 No. 409, Decree of the Government of the Russian Federation of November 7, 2020 No. 1791 |
| Tax for 2021 and beyond | No later than March 1 of the year following the previous year. Local authorities (Moscow, St. Petersburg, Sevastopol) will no longer set tax payment deadlines | Subparagraphs 72, 77 of Art. 2, part 7, 17 art. 3 of the Law of September 29, 2019 No. 325-FZ |
| Advance payments for 2021 and reporting periods of subsequent years | No later than the last day of the month following the expired quarter. Local authorities (Moscow, St. Petersburg, Sevastopol) will no longer set deadlines for paying advance payments | Subparagraphs 72, 77 of Art. 2, part 7, 17 art. 3 of the Law of September 29, 2019 No. 325-FZ |
What land do you need to pay for?
Land tax payers first determine which municipality their land is “attached” to and whether such a tax has been introduced in a given territory in principle. That is, a person or company owning land in the Kaluga region will be guided by the acts of the Kaluga City Duma. Let us clarify that the obligation to pay the fee applies only to landowners:
- on property rights (property rights);
- lifelong inheritance;
- permanent or unlimited use.
Based on the above, we can conclude that the tax is not paid by land tenants and those using the land on the basis of the right of free use - this responsibility lies with the owner of the site, the lessor. Also excluded from taxation are lands on which state-owned objects are located, as well as areas with forested areas and those withdrawn from circulation. One more nuance - the payer will be only the person indicated in the Unified State Register of Real Estate (USRN). The register contains all data about payers and their property rights. Thus, the basis for the occurrence or termination of tax payments will be the corresponding entry in the register.
Since 2015, it was also decided to exempt owners of apartments in multi-storey buildings from paying land tax. Much controversy was caused by the fact that the owners of housing in an apartment building also owned part of the land on which the house stands. Now only persons who have purchased all apartments in such a building are required to pay such a fee.
If the owner has the right to real estate, to which part of the land or all of the land necessary for the exploitation of this real estate is “attached,” the financial base will be calculated in proportion to the owner’s share. That is, if the real estate is entirely owned by a legal entity, this is one hundred percent; if one or more legal entities have rights to it, the base will be established in proportion to their ownership rights.
Land duty is relaxed by the state
Who calculates land tax?
According to paragraph 3 of Art. 391 of the Tax Code of the Russian Federation, calculation of land tax is carried out by organizations independently. At the end of the year, the Federal Tax Service will send the taxpayer a message about the amount of tax it has calculated. If the company does not agree with the calculation of the Federal Tax Service, it is necessary to submit an explanation with its data (letter of the Ministry of Finance of the Russian Federation dated June 19, 2019 No. 03-05-05-02/44672).
About areas for which tax calculations will not be received, you must submit a message to the inspectorate in the form approved by Order of the Federal Tax Service of the Russian Federation dated February 25, 2020 No. ED-7-21 / [email protected] (Article 1 of Law No. 325-FZ), and copies documents confirming the right to a land plot. The message must be submitted before December 31 of the year following the expired tax period.
