Tax return for land tax 2021: sample completion, deadlines

You should start filling out the tax return from section 2. Having filled out the required number of sheets in section 2, you can proceed to filling out section 1. Here the total amount of land tax that needs to be paid to the budget at the end of the tax period is calculated. Lastly, fill out the title page.

Attention! The “TIN” and “KPP” are filled in automatically from the client’s registration card in the “SBIS” system. The page serial number is also indicated automatically.

Title page
Section 1. The amount of land tax payable to the budget
Section 2. Calculation of the tax base and the amount of land tax

Who needs to submit a declaration

Legal entities and individual entrepreneurs reasonably have a question: do they need to submit a land tax return for 2021, and if so, to whom? This tax document must be prepared by those organizations that own or own land plots and are recognized as taxpayers for land tax in 2021. Those who are exempt from paying it under Art. will also have to report. 395 Tax Code of the Russian Federation. This tax is local, and it is payable to the budget at the location of the land. The authorities of the constituent entities of the Russian Federation set rates by their own legislative acts, so they differ in different regions and should not exceed the limits allowed by the Tax Code of the Russian Federation.

In accordance with the amendments made to Federal Law No. 347 of November 4, 2014, for individual entrepreneurs, the payment is calculated by the tax authorities, after which they send a notification of its payment by mail.

Questions

Of course, when filling out a declaration in which taxpayers report on the calculation and payment of land tax, questions arise.

Let's consider the most relevant of them.

Only companies are required to declare their tax returns on land plots.

This is explained by the fact that the tax amount for them is calculated by the Federal Tax Service and a notification from the tax authority is sent to them for payment.

No matter how well-coordinated and clearly organized the accounting process is, practically no one can avoid errors in the calculations of budget obligations.

Therefore, situations may arise with overpayments or underpayments of taxes. They can be identified both when filling out a land tax return and after submitting it.

What should an accountant do if the tax return is filled out incorrectly?

If the company identifies errors in declarations already submitted to the INFS, then it is necessary to issue a new, so-called “Updated Declaration”.

The title of the document, “Updated Declaration,” already contains the answer to this question.

When filling it out, a sign of correction is indicated in a special field on the title page. To do this, set 1 if the data in the report is corrected for the first time, or 2 if a repeated correction report has already been submitted, etc.

In each tax reporting, space is allocated for showing accrued and paid tax.

An error in overpaying tax will be reflected in the amount paid. A negative value between accrued and paid tax will certainly indicate overpaid funds.

There are some nuances here.

If errors were made when drawing up the payment order, then it is enough to show this fact in the amounts paid.

In some cases, the situation becomes more complicated when the issue is an overstatement of the tax base or the calculation of the tax levy that led to an overpayment.

For all organizations there is a general procedure governing the submission of any tax returns.

More details about the rules for filing tax reports can be found in Article 80 of the Tax Code of the Russian Federation.

Tax return for land tax: sample, rules and procedure for filling out

The procedure for filling out the reporting form is regulated by Appendix No. 3 to the corresponding order of the Federal Tax Service of Russia. The report form consists of three pages:

1st page - title page;
2nd page - section 1. The amount of land tax to be paid to the budget;
3rd page - section 2. Calculation of the tax base and the amount of land tax.

A sample filling is given for a Russian commercial organization, VESNA LLC, which is registered in the federal city of St. Petersburg. Carries out activities in the wholesale trade of food, drinks and tobacco, the company owns one plot of land located in the same city, cadastral number - 78:06:0004005:71. The cadastral value of the plot is 1,200,000 rubles. The organization has owned it for 12 months, the tax rate is set at 1.5%. KBK 182 1 06 06031 03 1000 110. OKTMO - 45908000. The LLC made advance payments to the budget during the year and transferred the following amounts:

I quarter - 4500 rubles;
II quarter - 4500 rubles;
III quarter - 4500 rubles.

1 page - title page

The title page is filled out directly by the taxpayer himself, with the exception of the field “To be filled out by a tax authority employee.”

Let's consider a sample of filling out a tax return for land tax for 2021 for each field separately:

the corresponding values are indicated in “TIN” and “KPP”, then they are automatically entered on each page;
in the “Adjustment number”, if provided for the first time, indicate 000, for subsequent adjustments - 001, 002, and so on;
in the “Tax period” we enter the required date of the tax period. For a calendar year - 34;
in the “Reporting year” - the date the form was filled out;
Each inspection to which reports are submitted has a personal, non-repeating four-digit code in its Federal Tax Service Inspectorate or on the official website of the Federal Tax Service. The 2 digits of the code at the beginning indicate the region, the other 2 digits indicate the code of the inspection itself. Since the tax return for land tax 2021 is submitted to the Federal Tax Service at the location of the plot or share in the plot, in our case the Federal Tax Service Inspectorate No. 9 of the Central District of St. Petersburg is indicated;
The taxpayer enters the code at the location (accounting). In our case - 270;
We enter the name of the organization in the empty and longest field of the title page, separating the words from each other with an empty cell. For our example: VESNA LLC;
in the next line we enter the payer’s contact phone number;
Next, we indicate the number of pages to be submitted to the inspection. Ours submits a report for 2021 on 3 pages, without attachments;
in the place where it is necessary to indicate the taxpayer, enter the value 1 and full name. director or proxy;
at the end we will put a date and signature;
in the “Name of the document confirming powers under a power of attorney” there is a dash, since the report was signed by the director of the company in his own hand.

Page 2 - section 1. The amount of land tax payable to the budget

Let's consider a sample of filling out a tax return for land tax 2021 for each field separately:

first you need to indicate the name of the production sharing agreement, since in our situation it is missing, we put a dash;
in 010 we write the budget classification code KBK in accordance with the legislative acts of the Russian Federation on budget classification. Each time we check the relevance of the specified BCC. Our plot is located in the federal city of St. Petersburg - we indicate KBK 182 1 0600 110;
020 “OKTMO” indicates the code of the municipality in whose territory the mandatory fee is paid. For our company, we will enter 45908000 in the 2021 land tax return;
021 - total amount of payment calculated and subject to payment to the budget according to the corresponding codes KBK and OKTMO;
from 023 to 027, the values of advance payments paid for the 1st, 2nd and 3rd quarters are recorded, respectively;

Advance payments = 1/4 × interest rate × cadastral value of the land plot (share) = 1/4 × 1.5% × 1,200,000 = 45,000 rubles;

030 is calculated as follows: 021 - (023 + 025 + 027). If the result is a value with a “–” sign, then a dash is placed everywhere;
040 = 021 – (023 + 025 + 027). The amount is calculated to decrease, therefore, if the result is: a negative value, put it without the minus sign;
positive - put a dash. In fields 030 and 040, according to the conditions of our example, we put dashes;

After filling out all the data, the director of the organization or his representative puts his signature and date at the end of the page.

Page 3 - section 2. Calculation of the tax base and the amount of land tax

Let's consider filling out section 2 of the tax return for each field separately:

TIN and checkpoint are entered automatically from the first page;
We enter the cadastral number of the plot, this number is included in the certificate of state registration of ownership, from an extract from the Unified State Register or from the cadastral passport. 78:06:0004005:71;
010 - from Order of the Ministry of Finance No. 150n dated December 16, 2014, select and indicate the budget classification code;
020 - from the All-Russian Classifier of Territories of the Moscow Region we enter into the OKATO declaration;
030 - from Appendix No. 5 to the Federal Tax Service order No. MMV-7-11 / [email protected] select and indicate the land category code. Other lands - 003008000000;
050 - we take the cadastral value of the plot from the relevant Rosreestr documents or from the cadastral passport;
060 — enter the share size. If the land belongs entirely to the organization, put a dash;
from 070 to 100 in the declaration we fill in the relevant information about benefits, which we take from the Tax Code of the Russian Federation and from documents confirming the rights to benefits. In most cases, commercial enterprises do not have benefits. In our case, there are no benefits either, which means dashes are added;
110 - the cadastral value of the object is indicated here. We have 1,200,000 rubles;
120 - we take the rate from the legislative acts of the local regulatory level, since the fee is local. For the category of our site, a rate of 1.5% is applied;
130 - indicate the period of ownership of the plot during the tax period. Indicated in full months. 12 full months;
140 - calculated as follows: line 160 (KV) = tenure / 12, for us = 1, since VESNA LLC owned the site for 12 months;
150 - determined by the formula: 110 (tax base) × 120 (rate) × 140 (Q coefficient). This amount is also reflected in field 250. 150 = 1,200,000 × 1.5% × 1 = 18,000 rubles;
from 180 to 240 - we will fill in the data on the existing benefit. In our case there are none - we put dashes;
250 - enter the total payment amount that the organization pays to the budget.

Methods for submitting ND on land

The declaration is submitted to the Federal Tax Service in one of 4 ways:

Independently, without involving third parties.
Through a representative (a person vested with the rights to submit reports). If reporting is submitted through a third party, he must have a power of attorney certified by the seal of the organization and the signature of the manager.
By mail. When sending ND by mail, the letter must be issued as a registered letter with the obligatory attachment of a list of attachments. When sent by mail, the deadline for submitting reports will be confirmed by the stamp of the post office and the date on the receipt.
Via electronic communication channels (TCC) through electronic document management operators using an electronic digital signature (EDS).

It should be noted that if there is no object subject to land tax, the tax declaration is not subject to completion and submission.

If the deadline is violated, the organization faces a fine of 5% of the amount payable under the ND for each month of delay, but in an amount of no more than 30% in total, but not less than a thousand rubles.

What kind of document is this?

The declaration on the amount of land tax required for filing reports for 2016-2017 is a form approved by the Order of the Federal Tax Service of Russia dated October 28, 2011.

The document consists of two sections and a title page:

The title page is filled with information about the organization: name, address, TIN, KPP, initials of the manager, etc. The period for which this report is submitted to the Federal Tax Service is also indicated here.
The first section includes the total tax amount calculated and required for payment.
The second section is the direct calculation of this tax, based on existing data on the organization.

How to fill out the first section of the reporting form?

The first part of the report summarizes the amount of the budget commitment. The results of the calculations made in the second section are transferred here.

It states:

KKB and OKTMO of the site;
calculated tax amount (this is the sum of all values of lines 250);
amounts of advances paid during the year;
the total amount to be transferred to the budget, found as the difference between the calculation data and the amount of advances.

At the bottom of the first section, the signature of the director or other authorized person is affixed, confirming the relevance and correctness of the specified information.