Tax return for land tax 2021, 2021 download form free

Obligation to submit a land tax return

Legal entities fill out a declaration only if the site belongs to the right of ownership. If the land is the property of one of the founders or the lessor, there is no need to submit a land tax return. There is also no need for zero reports.

The reporting is filled out only on the form introduced by order of the Federal Tax Service of the Russian Federation No. ММВ-7-21/347, and submitted to the Federal Tax Service department at the location of the site (not the organization!). This point is very important. If all other tax reporting is sent to the department at the place of registration of the company, then you will have to report for the land to the tax office in whose jurisdiction the site is located. The exception is large taxpayers - they provide documentation to their home department.

Deadlines for submitting the declaration and general provisions

The nuances of tax calculation and the calculation procedure are enshrined in Chapter 31 of the Tax Code.

Until 2021, only companies submitted land declarations; businessmen (IPs) have long been exempted from this obligation. Individual entrepreneurs pay tax based on a notification from the Federal Tax Service.

Starting with reporting for 2021, even legal entities do not need to submit a land declaration. Now, instead of filing a declaration, organizations and the Federal Tax Service will exchange messages about the amount of tax and objects of taxation. Organizations receive from the Federal Tax Service a message about the calculated amount of tax, and if there is no such message, the organization is obliged to send inspectors a message about the availability of land plots recognized as objects of taxation.

Not all land plots are subject to taxation; there are also those that are not subject to tax calculation. A detailed list is given in paragraph 2 of Art. 389 Tax Code of the Russian Federation.

If the land is leased or used under a free use agreement with a certain period, there is no need to pay tax.

Separate declarations are submitted for plots of land located in different territories.

The tax office will continue to accept land tax returns in 2021. This applies to reports for periods before 2021, updated declarations and clarifications that were submitted in 2021 during the reorganization. Submit these reports according to the rules and forms that were in effect previously.

Land tax declaration form

Sample of filling out a land tax return for 2019

Until what date are the declarations for 2017 submitted?

The form reflects information for the reporting year. The deadline for 2017 is February 1, 2018. It is provided in printed form (in person by a company representative or by mail) or via the Internet.

Missing the deadline is fraught with a fine of 5% of the tax calculated according to the declaration. It is accrued for each missed month. For example, filing a return in April is subject to a penalty of 5% of the tax amount X 2 (the number of months missed). Minimum – 1000 rubles, maximum – 30% of the amount payable.

The Federal Tax Service has the right to seize the payer’s current account within 10 days after the deadline for submitting reports. The freeze is lifted only after the Federal Tax Service employees register the declaration and write off the fine.

Land declaration updated from 2021 report

In connection with the changes made to Chapter 31 of the Tax Code of the Russian Federation, reporting for 2021 for organizations has been updated:

land tax return form;
procedure for filling out a tax return for land tax;
formats for submitting land tax returns in electronic form.

At the same time, from 02.08.2017, the previous form of tax return for land tax, approved by order of the Federal Tax Service of Russia dated 10.05.2017 No. ММВ-7-21/ [email protected] , as well as the procedure for filling it out and its electronic format, will no longer be valid.

Who submits the declaration

According to the new form, organizations will have to report in relation to land plots owned by them by right of ownership or right of permanent (perpetual) use and recognized as an object of taxation - that is, located within the municipality (federal cities of Moscow, St. Petersburg and Sevastopol), on territory of which a land tax has been introduced (clause 1 of Article 388, clause 1 of Article 389 of the Tax Code of the Russian Federation).

Individual entrepreneurs do not need to report land tax from 01/01/2015, therefore the new declaration form is not designed for them (clause 1 of Article 398 of the Tax Code of the Russian Federation).

What has changed in the declaration

The barcodes on all pages of the declaration have changed, and the field for indicating the TIN has been reduced from 12 to 10 characters. The main innovations affected the title page and section 2 of the declaration.

It is no longer necessary to indicate the economic activity code according to the OKVED classifier on the title page. In addition, there is no need to certify the declaration with the organization’s seal.

In section 2, line 050, it will be possible to indicate the standard price (in rubles) of land plots located in the territories of the Republic of Crimea and the federal city of Sevastopol. The innovation is due to the fact that from 01/01/2015 the tax base for land tax on such plots is determined on the basis of the standard price of land established on January 1 of the corresponding calendar year by a resolution of the Council of Ministers of the Republic of Crimea. This procedure will be in effect until January 1 of the year following the year of approval of the results of mass cadastral valuation of land plots on the territory of the Republic of Crimea (clause 8 of Article 391 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated November 26, 2015 No. 03-05-06-02/68670 ).

Also removed from section 2 are the previous lines:

090 - tax benefit code in the form of a tax-free amount;
100 is a tax-free amount.

These lines were filled out by the persons named in paragraph 5 of Article 391 of the Tax Code of the Russian Federation.

The remaining lines of section 2 are renumbered.

The directory of land categories used when filling out line 030 of section 2 of the declaration has been shortened due to the fact that the new declaration form is intended only for organizations. Codes removed from the directory:

003002000050 - land plots acquired by individuals under the terms of individual housing construction on them;
003002000080 - land plots provided to individuals for personal subsidiary plots, gardening or livestock farming, as well as summer cottage farming.

The list of tax benefit codes used when filling out lines 070 and 090 of section 2 of the declaration has been clarified. The codes indicated by the persons named in paragraph 5 of Article 391 of the Tax Code of the Russian Federation have been removed from it. At the same time, the list has been supplemented with new codes:

3021196 - the code is used by shipbuilding organizations that have the status of a resident of an industrial-production special economic zone in relation to land plots occupied by buildings, structures, and structures for industrial purposes that belong to them by right of ownership and are used for the construction and repair of ships, from the date of registration of such organizations in as a resident of a special economic zone for a period of 10 years (clause 11 of article 395 of the Tax Code of the Russian Federation);
3021197 - the code is used by organizations - participants in the free economic zone in relation to land plots located on the territory of the free economic zone and used for the purpose of fulfilling an agreement on the implementation of activities in the free economic zone, for a period of three years from the month of the emergence of ownership of each land plot (p 12 Article 395 of the Tax Code of the Russian Federation).

How to fill out a declaration

We will show you how an organization fills out a new land tax declaration form using a numerical example.

Example

. How to fill out a land tax return

Let’s assume that Vector LLC acquired a plot of land located on the territory of Arkhangelsk on July 10, 2017, for the temporary placement of a parking lot. The cadastral number of the plot is 14:10:14538:0005 (conditional).

As of 01/01/2017, the cadastral value of land (line 050 of section 2) is equal to 1,250,000 rubles. The plot was purchased before July 15, therefore July is recognized as a full month, and the coefficient Kv (line 140 of section 2) is equal to 0.5 (6: 12).

Vector LLC does not have any benefits for this site, therefore the tax base (line 110 of section 2) is 1,250,000 rubles, and the K coefficient (line 170 of section 2) is 1.0.

The tax rate (line 120 of section 2) in relation to such plots is 1.5 percent.

The tax amount for the year (line 250 of section 2) is:

RUB 1,250,000 × 1.5 × 0.5: 100 = 9375 rub.

In 2021, Vector LLC made an advance payment for the third quarter (line 027 of section 1) in the amount of 4,688 rubles. (RUB 1,250,000 x 1.5: 4: 100).

Thus, the land tax that must be paid additionally for this plot (line 030 of section 1) is 4,687 rubles. (9375 rubles – 4688 rubles).

Follow the link to see a sample of filling out a land tax return.

How to submit a declaration

Organizations that are not major taxpayers submit a declaration to the tax office at the location of the land plot no later than February 1 of the year following the reporting tax period - the calendar year (clauses 1, 3 of Article 398 of the Tax Code of the Russian Federation). And the largest taxpayers report at their place of registration. Moreover, if the last day of the period falls on a weekend or non-working holiday, the end of the period is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

An organization can submit a declaration:

to the tax office - in person or through a representative;
by mail – by a valuable letter with an inventory of the contents;
in electronic form via TKS with an enhanced qualified electronic signature.

How is a land tax return submitted?

In accordance with Art. 80.3 of the Tax Code of the Russian Federation, taxpayers are required to submit reports on paper or electronic media. The last option is mandatory for companies with more than 100 employees (newly created and already operating). Violation of the rule on submitting a report in electronic form is punishable by a fine of 200 rubles.

Each company chooses for itself whether to send the declaration by registered mail with notification and an inventory or submit it through a representative. This is done at the discretion of the chief accountant.

Filling out the land tax form for 2017

The form consists of a title page and two sections. They start filling out from the 2nd - the tax base is fixed in it and the amount is calculated. below:

Land tax declaration for 2021 - sample filling

Title page

TIN and checkpoint of the organization at the place of registration of the site.
Adjustment. The first digit “0” is indicated for the declaration submitted for the first time. All updated ones are numbered depending on the order - “1” for the first correction, “2” for the second, etc.
Taxable period. It is indicated in accordance with the filling procedure approved by the Order of the Federal Tax Service No. ММВ-7-21/ [email protected] dated 05/10/2017. Full year – 34. For companies being liquidated or reorganized, a different designation is used.
The reporting year is understood to be 2017 – it is for this year that the tax is calculated.
Federal Tax Service code. The digital designation is indicated on the official website - enter your registration data and see your tax code.
By location. You need the code from Appendix No. 3 to the above Procedure. Sending a declaration to the place of registration of the site is recorded with code 270, the largest taxpayers indicate 213.
The name of the taxpayer is indicated by its full name, including a decoding of the organizational and legal form.
Contact phone number and signature. These details are required.

Section 2

Its columns specify information on the site - its category, construction period, cadastral value and number, taxpayer's share, tax rate, tenure in months for the reporting period, coefficient and the amount of the tax itself.

Don’t forget about KBK and OKTMO on lines 010 and 020. These codes are identifying and guarantee the correctness of the payment.

Section 1

It breaks down the calculated tax amount into quarterly advance payments. Line 021 indicates the total amount calculated in section 2 (line 150). The amount payable is calculated as the difference between the calculated and already repaid payments.

Section 1

Here payers note the amount of tax and advance payments. You should also note the standard numeric codes: OKATO, KBK.

Section 2

This section represents a certain set of data for calculating tax.

At the very top of the sheet you need to write down the cadastral number of the land plot.

In line 030 you need to enter the land category code, which can be taken from the appendix to the filling procedure.

If the land was purchased for construction, the construction period is indicated in line 040. Please note that you do not need to write years here, but select the appropriate indicator “1” (construction up to 3 years) or “2” (more than 3 years).

One of the main indicators - the cadastral value is written in line 050. The value must be taken as of January 1 of the year for which you are submitting the declaration.

Often the company does not own the land entirely; it only owns a certain share. In this case, you need to fill out cell 060.

Lines 070–100 are filled in if the company has tax benefits.

The tax base in the absence of benefits is equal to the cadastral value and is recorded in line 110. If there are benefits, subtract line 080 from line 050.

Enter your bet on line 120.

Line 130 will tell you the period of land ownership in the current year (in months). Based on the data in line 130, line 140 is filled in. Here the coefficient is indicated, which is equal to line 130: 12 months.

The tax amount is recorded in line 150.

The remaining lines disclose information on benefits.

Detailed procedure for filling out section 2