Land tax is a mandatory monetary penalty in favor of the state, levied in order to generate budget funds for a particular region. This means that these fees are local in nature. In each particular region, the amount of tax is established, the procedure and deadline for its payment, as well as benefits for certain categories of persons.
Who should pay tax?
All individuals and legal entities with land plots recognized as objects of taxation in accordance with the Tax Code are taxpayers. It is important to note that for these persons the land should be on the right:
- property;
- permanent use;
- inherited possession.
Based on this provision, land tax is not paid:
- tenants who have received land under a lease;
- persons whose land is on the right of urgent use.
These provisions are fixed by tax legislation and are not subject to change by local regulatory acts of local authorities.
When does a tax obligation arise?
As a general rule, they become the owner of a land plot at the time of its state registration (and not upon receipt of a certificate of ownership). This provision is enshrined in the Civil Code (Article 131). Immediately after making an entry in the Unified State Register (Unified State Register of Rights to Real Estate), land tax should be paid at the place of registration of the land.
To search for a record in the Unified State Register, you must enter the identification (cadastral) number of the object of taxation. It is assigned in the manner specified by federal law. It is also important to note that for those land plots that were registered without making entries in the register of rights to real estate, the documents of title are decisions and decisions of local authorities (for example, on granting a land for unlimited use, i.e. without ownership) . So, land tax for individuals must be paid at the time when the procedure for registering the land in the competent authority.
Features of the calculation of duties in 2015 for some land infrastructure facilities
The legislation determines that all plots located on the territory of municipalities are subject to taxation. What land is not subject to land tax? Moscow region is a direct part cities of federal significance. The tax laws are fully applicable to the lands of this territory.
The following sections are an exception:
- withdrawn or restricted from circulation (for example, cultural heritage lands);
- components of the forest fund of the Russian Federation;
- busy water bodies (only those that are in state ownership);
- provided for the interests of the Ministry of Defense and used for security purposes of the Russian Federation.
Thus, owners of lands that are not on this list are liable for paying tax fees.
The composition of the tax base used for tax assessment in 2015
The legislation determines that the amount of the duty is determined based on the cadastral ownership of the site. It is established according to the results of land valuation (with the participation of cadastral engineers).To the question of what land tax is payable on the newly registered land, the law defines a clear answer. The tax base for land registered during the tax period is determined as its cadastral value at the time of state registration (and not as of January 1 of each reporting year).
It is also important to remember that the law indicates the categories of persons who independently calculate the size of the tax base. These include legal entities and individual entrepreneurs who have land plots on their balance sheets. They should be used in business. The exception is land tax for individuals. Its value is formed by the territorial tax authority in each region of the municipality.
Features of the formation of the rate of land duties
To determine the amount of tax payable to the local budget, it is necessary to keep in mind 2 coefficients. On one of them, depending on the characteristics of the plot, the value of the cadastral value is multiplied. So, the land tax rate is calculated on the basis of the following indicators:
- 0.3% for plots used for agricultural purposes, personal subsidiary plots, sites for construction and architectural works, limited in turnover.
- 1.5% for other sites not belonging to the first category.
It is important to remember that the land tax goes to the budget fund of the municipality on which the land plot that is the subject of taxation is located. Based on this, local governments are entitled to change the tax rate at their discretion. However, its value cannot be higher than the values established by law (i.e., 0.3% and 1.5%).
The procedure for calculating and accruing tax to legal entities and individual entrepreneurs
According to the law, entrepreneurs and commercial legal entities independently calculate the amount of the fee for the use of the land for commercial purposes. Based on this, how to calculate the land tax, and where to find the source data for this?
It is important to understand that the amount of the duty depends entirely on the cadastral value of the land. It is from this indicator that you need to build on the calculations. You can find out this indicator only by conducting land surveying (determining its boundaries and area). Then you should contact the Tax Code (Article 396). It contains a general formula for calculating tax for all types of plots. It is necessary to multiply the size of the plot (in square meters) by the cost of one square meter. Then the result is multiplied by the rate set in the region.
The key document of the individual entrepreneur and legal entity is the land tax declaration. It displays all the calculations regarding the determination of the amount of money to be paid to the local budget. It is submitted no later than February 1 of the year following the reporting period.
Land tax benefits: categories of persons for whom accrual land tax in 2015 is simplified
Territorial tax authorities may establish land tax exemptions for certain categories of persons. It is important to note that the value of the benefit cannot exceed 10,000 rubles. This rule applies to land plots located both on the territory of cities of federal significance and in other municipal entities.
So, benefits are provided for:
- Heroes of the USSR and the Russian Federation who received this status in the manner prescribed by law;
- disabled people of group I (as well as disabled people of group II who received this status until 2004);
- WWII veterans as well war veterans;
- individuals participating in a nuclear weapon test;
- persons who have suffered radiation sickness, as well as those who have received disabilities in connection with this disease;
- disabled since birth.
Thus, a reduced land tax rate is provided for these categories of persons. To become the owner of such a privilege, you must contact the territorial tax authority at the place of registration of the land. After drawing up the necessary documents, it will be possible to pay land tax at a reduced rate.
Benefits for other categories of persons in accordance with the new rules for calculating land tax
In addition to these beneficiaries, there are also other persons entitled to use the reduced tax rate. These include, but are not limited to:
- Small peoples of the far North (Siberia). Only in the case when the land is used to maintain their traditional way of life, economic and other fishing.
- Some legal entities. For example, on land plots that have a federal highway.
- Religious organizations. In relation to the land on which buildings, structures intended for religious or charitable purposes are located.
- Institutions whose land plots are located in a special economic zone.
It is also important to note that land tax benefits will be valid only if they are recognized and documented in the territorial bodies of the tax inspectorate (or specialized local authorities). The fact of their presence, without notice to the Federal Tax Service, does not give the right to apply a reduced tax rate.
Payment of tax by individuals: advance system
The legislation clearly defines the procedure for making land tax payments: each payer is required to make an advance payment. The question is how to calculate the land tax, relevant not only for legal entities that independently calculate the tax base, but also for ordinary payers - individuals.
The first payment (advance) must be paid no later than November 1 of each reporting year. The corresponding notification of payment arrives to each taxpayer no later than one month before the specified date. If a large amount has been paid (or the tax is recalculated in such a way that you received a benefit), over a certain period the overpayment amount will go towards the tax for the next year.
It is important to remember that if the land tax was not paid within the time period specified by the notice, negative consequences in the form of penalties, fines, and forfeits may follow. The amount of the penalty will be up to 20% of the amount of the unpaid part of the land tax. In addition, an amount equal to one hundredth of a percent of the refinancing rate will be added to the debt. Its value is set by the Central Bank.
Is it necessary to carry out state registration of a land plot for the correct calculation of the tax base?
There is an opinion that the tax is not charged on land plots for which the state registration procedure has not been carried out. It is important to note here that according to the law, duties on the payment of land duties are imposed on those persons who own the land by the right of ownership, perpetual use or inherited possession.
All objects of the land fund, if any, must be registered in the prescribed manner. If the land was on the balance sheet of an enterprise, company, institution and there is no certificate of ownership, this fact can be confirmed by other documents - acts of state bodies, significant legal certificates and agreements.
The same applies to cases when there is an unpaid land tax. The period during which it is necessary to make the last payment is clearly established by law - January 1 of each reporting year. Otherwise, fines are imposed, which may several times exceed the amount of the principal debt.
Land tax for pensioners: features of accrual in 2015
Recently, the issue of whether pensioners pay tax on the land that they have on the right of ownership is relevant. It should be immediately noted that there is no direct indication of pensioners as persons exempted from tax. However, the peculiarity of the land tax is that it is levied on the budget of state bodies of the federal subjects.
In this regard, a particular municipality has the right to determine preferential tax payment terms for pensioners. So, in most constituent entities of the Russian Federation there are reduced rates for land duties. To obtain such a right, it is enough to contact the territorial body of the Federal Tax Service, which includes a land plot located on the right of ownership (unlimited use, inherited possession). As documents, a pension certificate should be provided.
A special role is played by the land tax rate. The Moscow region, for example, has in this sense some specificity. In particular, in the city of Korolev, a pensioner can receive a tax benefit only if several conditions are met at the same time:
- A senior citizen must be unemployed.
- He must have permanent registration in the room on which the land is located.
- A pensioner must reside permanently in this room.
Thus, depending on the region, benefits for various categories of citizens can be established by local legal acts of local authorities taking into account the demographic and socio-economic situation in the region.
Actual issues on the payment of land duties
The actual problem is when the land is owned by a legal entity registered in one place, and a certificate for the land received in another FTS. Given the fact that legal entities and individual entrepreneurs independently determine the tax base, this issue worries many entrepreneurs. Land tax in this case has some specifics.
It is important to note that if one checkpoint is indicated in the certificate of ownership, and the organization has another, then two values should be indicated immediately in the tax return. In the first column - the checkpoint of the company, in the second - land. All documents are submitted to the Federal Tax Service at the place of registration of the legal entity. Deserves special attention land tax rate. The Moscow region is an entity that receives a substantial increase in the budget precisely from tax levies from land plots. For summer cottages, the rate is 0.3%, for land for housing - 0.1%, for other types - 1.5%.
Thus, if the company is registered in another region, and the site has in the Moscow region, tax rate will be calculated based on the sizes established at the place of registration of the legal entity.
Are there any benefits for land leased in accordance with the new rules for the calculation of duties?
Those who own the land under a lease agreement do not need to pay land tax. But the owner of the land, which rents it to third parties, has the right to apply a reduced interest rate on land duties.
The Ministry of Finance determined that preferential tariffs will be valid only if the following conditions are met at the same time:
- The plot belongs to the category of agricultural cultivation.
- In the documents on the right of ownership there should be a note that the land is used for its intended purpose (i.e. for agricultural work).
- The activities of an enterprise or firm located on land are directly related to agricultural work or services.
- The tenant uses the hired plot for its intended purpose (i.e., activities related to the cultivation of land or the production of agricultural goods).
Thus, as in the case when land tax privileges are obtained for pensioners, documentary and factual evidence submitted to the territorial body of the Federal Tax Service is required to obtain privileges for paying duties at a reduced rate. It is necessary to provide a lease agreement, the passport of the owner of the plot and the charter of the organization, enterprise or institution, which reflects the objectives of the legal entity located on this land plot.
Conclusion
In general, the size of the land tax in 2015 increased slightly. This is due to many factors affecting the socio-economic situation in the country. With regard to the calculation of land tax, the full and exhaustive information is contained in tax legislation.
It should be noted that land duties are a form of “local” collection. This means that each entity has the opportunity, at its sole discretion, to regulate the tax rate, establish benefits and other privileges for specific categories of persons. Information about the rate in each specific region can be found in the regulations of the regional authorities and the corresponding territorial Federal Tax Service.
It is also important to point out that individuals (the main category of taxpayers) do not need to fill out any tax returns. This obligation is assigned to individual entrepreneurs and commercial legal entities whose sections are used for profitable activities. All that needs to be done is to make an advance payment on time (until November 1 of each year). Then, the remaining amount minus the advance payment is paid.
All necessary details must be indicated on the notice of payment of land tax, which is handed to each taxpayer (either in person or by registered letter). In case of delay in payment, severe sanctions are established - penalties, fines. Ultimately, their size can significantly exceed the main amount of tax debt.
It is noteworthy that the duty to pay the duty rests solely with the owners of the land (or those who have the right of perpetual use, inherited possession). If the land is in use under a lease, the tenant is exempt from all payments to the state. However, the owner in this case has the opportunity to achieve land tax benefits if the plot is classified as agricultural land and is used for the purpose determined by law enforcement documents.
