Who will face a double tax on land in 2021?

Paying taxes affects every Russian, but there are categories of citizens who donate money to the budget for their own plots on preferential terms. By what rules is land tax calculated for individuals and legal entities and what is its interest rate?

Land is taxable property regardless of the legal status of a citizen. Individuals and organizations are required to regularly transfer the state land tax. However, the tax rate, which varies depending on the category of land, and the payment deadlines for different regions of Russia are not the same. This is a consequence of empowering local management to determine the listed indicators at their own discretion.

How can a legal entity calculate the amount of land tax for 2021?

The tax base for the calculation is the cadastral value of the land plot, valid for January 1 of the year for which the calculation is made (clause 1 of Article 391 of the Tax Code of the Russian Federation).
If the plot appeared only in the tax period, then its value as of the date of entry into the unified register is taken. During the year, this value is not subject to revision, unless its change is associated with the correction of an error or a court decision. When establishing the volume of the base, the fact of shared ownership of the site (Article 392 of the Tax Code of the Russian Federation) and the availability of benefits that reduce this base according to the provisions of the Tax Code of the Russian Federation or the legislative act of a constituent entity of the Russian Federation are taken into account.

For information on how the list of tax benefits is established, read the publication “Who are the payers of land tax?”

The size of the applied rate depends on the category of land, has a maximum size limit, can be differentiated within the region and differ markedly from the values ​​​​in force in neighboring regions of the Russian Federation (Article 394 of the Tax Code of the Russian Federation).

The tax amount is obtained by multiplying the tax base adjusted for the amount of benefits by the rate and by coefficients taking into account:

• the actual number of months of ownership of the plot, if the period of ownership was incomplete;
• the need for a multiple increase in the amount of tax when construction is carried out on the site.

The coefficient applied for an incomplete period of ownership is calculated and represents the ratio of the number of full months of ownership to the number of all months in the period (clause 7 of Article 396 of the Tax Code of the Russian Federation). The month in which the right of ownership arose before the 15th day or was lost after the 15th day will be complete.

The already calculated tax amount can be further reduced by applying benefits to it that directly affect its amount.

The procedure for calculating data for each line included in the declaration is described in detail in Appendix 3 to Order No. ММВ-7-21/ [email protected]

On January 1, 2021, changes came into force in Chapter 31 of the Tax Code of the Russian Federation related to the calculation of taxable income and apply to transactions that arise in 2021. For 2021 and earlier tax periods, calculation is carried out according to previous rules.

Changes:

1. If the right to own land is inherited, then the tax is calculated starting from the date of inheritance.
2. Tax recalculation for past periods for individuals will be made for no more than three tax periods when the cadastral value changes. But the tax will not be recalculated if, after the changes, the tax amount increases. This means that if an individual paid on time and in the amount calculated at that time less than in previous periods, then he will not have to pay anything extra.
3. The change in cadastral value that occurred in the current year will be taken into account from the moment the new cadastral value comes into force, by entering into the Unified State Register, in situations where:
   a technical error in the register information on cadastral value was corrected by decision of the commission;
4. there have been changes in the qualitative and quantitative parameters of this site;
5. by decision of the court or commission for the consideration of disputes on determining the cadastral value.

Will we pay more?

Most likely, the tax will now increase for everyone, because the cadastral value has always been an order of magnitude higher than the inventory value. What to do if you don't want to pay? You can submit an application to a judicial authority or submit an application to the dispute resolution commission at Rosreestr.

Before going to court, individual entrepreneurs must first write an application to the commission, and only then go to court. This restriction does not apply to individuals.

It is difficult to determine how relevant the litigation will be until citizens receive notifications with new amounts to be paid to the budget.

If the tax amount is not much higher, then, of course, it will not make sense to spend money on lawyers, assessments and court costs.

If you want to write an application to the commission, you need to prepare a whole list of documents:

• a completed application outlining the essence of the appeal;
• cadastral certificate about the price of real estate;
• title documents (copies must be certified by a notary);
• a document that confirms the unreliability of the information used to determine the cost;
• assessment report (conducted by an independent expert).

How can a legal entity calculate the amount of land tax for 2021?

Not every businessman has to pay land tax. As soon as a land plot appears as part of his property, the issue of calculating and paying this tax becomes relevant.

For example, on January 21, 2019, the company registered ownership of land - from that moment on, it has the obligation to calculate and pay land tax (clause 1 of Article 388 of the Tax Code of the Russian Federation).

If the company decides to register the land under the right of free-term use or has entered into a lease agreement, it does not have the obligation to pay land tax and there is no need to look for an answer to the question of how to calculate the land tax (clause 2 of Article 388 of the Tax Code of the Russian Federation).

IMPORTANT! Land tax is local and is regulated not only by the Tax Code (Chapter 31), but also by land and municipal legislation (in terms of establishing benefits, rates, procedures and terms of payment).

The amount of tax depends on several factors: the regional location and cadastral value of the site, the purpose of its use, the tax rate and the availability of benefits. In relation to this tax, regions are given the opportunity to:

• approve the amount of rates on it, without going beyond the limits established by the Tax Code of the Russian Federation;
• differentiate these rates;
• introduce additional benefits;
• decide on the payment of advance tax;
• set payment deadlines.

Next, we will consider the procedure for calculating land tax for a legal entity.

Who should pay?

Since only individuals have the right to receive a plot for individual housing construction, only citizens can be taxpayers. According to paragraph 1 of Article 388 of the Tax Code of the Russian Federation, the obligation to pay tax falls on the owners of land plots by right:

• property;
• permanent use;
• lifelong inheritable ownership.

In other words, the person who received land for individual housing construction must pay tax.

The tax base

The tax base for individuals is determined by the tax authorities based on the information provided to them by Rosreestr about registered land properties. If incorrect data is identified, you must report this and submit a notification to the Federal Tax Service confirming the correct information.

The amount of tax is calculated based on the cadastral value of the land multiplied by the tax rate. The cadastral value of land is determined by established organizations based on the land legislation of the Russian Federation. Its cost can be viewed on the official website of Rosreestr.

In the case where the land plot is in common shared ownership, the tax base is calculated for each owner in proportion to his share of ownership of the object. And if it is in common joint ownership, then it is considered equal shares for all owners of the land.

Situations arise when a land plot is located in border areas. Then the determination of the base occurs separately for each area of ​​the site belonging to a specific municipality at the rates in force in these areas.

If a citizen acquired (inherited, received as a gift) a plot of land or sold (donated, transferred) in the middle of the year, then the tax is calculated in proportion to the months in which the land was owned.

The tax is determined as follows when ownership begins or ends in the middle of the month:

• Accepted as a full month if: before the 15th day of the month inclusive, ownership of the land plot was established;
• after the 15th day of the month, ownership of the object expired.

Calculation examples

Example 1.

Citizen Sinitsyn V. bought a plot of land for the purpose of individual housing construction. The cadastral value of the land, reflected in Rosreestr, is 1,380,000 rubles.

The amount of land tax is equal to:

1380000 * 0.3% = 4140 rub.

If the site were located in Moscow, then the tax would be calculated at a rate of 0.1% and would be 1380 rubles, and in St. Petersburg at a rate of 0.01% - 138 rubles.

Example 2.

If citizen Sinitsyn V. does not build a house on this site within 10 years, then starting from the 11th year the tax will be doubled and will be 8280 rubles.

Example 3.

Pensioner Avdeev A. owns land for individual housing construction in the amount of 6 acres. Since, according to paragraph 5 of Article 391 of the Tax Code of the Russian Federation, pensioners do not pay tax on 600 sq. m of land, then he is exempt from the obligation to remit tax.

Example 4.

Pensioner Borisov B. is engaged in individual housing construction on a plot of 12 acres located in Moscow. The cadastral value of the land is 2,160,000 rubles.

As a pensioner, Borisov has the right to a benefit in the form of non-taxation of the cost of 600 sq. m. m (according to Chapter 31 of the Tax Code of the Russian Federation), as well as for an additional tax exemption of 1 million rubles. (according to the Moscow Law “On Land Tax”). Let's calculate the tax amount:

1. Let's find the cadastral value of 1 sq. m: 2160000 / 1200 = 1800 rub.
2. Cadastral value 600 sq. m: 1800 * 600 = 1,080,000 rub.
3. Taxable base: 2160000 – 1080000 – 1000000 = 80000 rubles.
4. Land tax payment: 80,000 * 0.1% = 80 rubles.

The procedure for calculating and paying land tax on a plot (basic formula)

How is land tax calculated for 2021? At first glance, it’s usually: we multiply the tax base by the rate. In this case, the cadastral value of the land established at the beginning of the corresponding tax year (clause 1 of Article 389 of the Tax Code of the Russian Federation) serves as the basis, information about which can be found:

• from the public cadastral map on the Rosreestr website;
• directly to Rosreestr by sending a written request there;
• from the cadastral passport of the plot or from the certificate received upon registration of land rights, if registration of such rights was carried out in the current tax year.

If land is bought or sold during the year, the land tax formula will be adjusted taking into account the period of land ownership (the coefficient Kv is calculated as the ratio of full months of land ownership to 12 months). A month in which the ownership right arose before the 15th day or was lost after the 15th day is considered complete (clause 7 of Article 396 of the Tax Code of the Russian Federation).

A different coefficient (Ci) should be applied if the cadastral value changes during the year.

How the tax is calculated in this case, read the article “Calculation of land tax when the cadastral value changes.”

A special procedure for calculating land tax applies if the land is located on the territory of two municipalities at once. Then the cost of the plot is divided between these entities, taking into account the share of area located in each of them (clause 1 of Article 391 of the Tax Code of the Russian Federation). And for each part, its own tax calculation is made using the benefits and rates corresponding to each of the entities.

The company is required not only to calculate land tax based on the cadastral value using all coefficients - it is equally important to report to the tax office on time and pay the tax.

We invite you to read: What taxes and fees to pay under the patent taxation system

How to calculate and pay tax, read the article “Land tax for the year - how to calculate and when to pay?”

Regional law may require quarterly advance tax payments. Each such payment is calculated as ¼ of the annual tax amount (clause 6 of Article 396 of the Tax Code of the Russian Federation) taking into account the number of months of ownership in the corresponding quarter (clause 7 of Article 396 of the Tax Code of the Russian Federation).

Companies need to submit a land tax return for 2021 no later than 02/03/2020 (postponed from Saturday, February 1) - clause 3 of Art. 398 Tax Code of the Russian Federation.

The tax at the end of the year is paid within the period established in the municipality, but not earlier than the deadline for filing a declaration (Clause 1, Article 397 of the Tax Code of the Russian Federation). If local legislation provides for the accrual of advance payments (clauses 2, 3 of Article 393 of the Tax Code of the Russian Federation), then during the year you need to pay advance tax payments in accordance with the deadlines established by local authorities.

IMPORTANT! Starting with land tax for 2021, filing a declaration with the Federal Tax Service is cancelled. In this case, the legal entity will receive a tax message with the calculated amount. However, this does not mean that they will no longer need to calculate the tax themselves. This responsibility will remain with organizations in the future.

After all, they must know the amount in order to make advance payments throughout the year (if such are established by local authorities). And the message from the tax office is more of an informational nature, so that the company can compare its accruals with those made according to the tax authorities. And she will receive it after the deadline for paying advances (see, for example, letter of the Ministry of Finance dated June 19, 2019 No. 03-05-05-02/44672).

We tell you when to pay advance payments for land tax in the article “Deadlines for paying advance payments for land tax.”

Land tax for legal entities

Individual entrepreneurs are the same taxpayers and are required to pay the amount charged for land ownership on time.

In 2021, the following methods of settlement with the Tax Service are used:

• When the activity of developing a land plot is aimed at making a profit, you will have to perform the calculations and submit a declaration to the Federal Tax Service yourself.
• If the plot belongs to a businessman personally, he is regarded as an individual. In this case, the tax service will do everything. The citizen will only have to pay on time according to the notification sent.

According to the law, legal entities cover tax debts with advance payments according to the following scheme:

• duration of the reporting period – 1 year;
• it is divided into small sections in advances, which are paid at the end of the quarter;
• Such reporting may be canceled by local governments.

Taxpayers with the status of legal entities are required to fully pay the tax accrued for land at the end of the reporting year. Settlements with the Federal Tax Service are carried out on the basis of a tax return prepared independently and submitted within the deadlines specified by law. Here, not only the amount collected from the entrepreneur is written down, but also the taxpayer’s data, as well as the benefits entitled to him.

Find out the rate and benefit in your region

Tax rates are established by Article 394 of the Tax Code of the Russian Federation.

Municipal authorities may introduce reduced rates that do not exceed the basic ones.

A rate of 0.3% applies to land plots that are used for:

• vegetable gardening, own subsidiary farming, gardening or livestock farming;
• dacha farming;
• agricultural production;
• housing construction;
• public utility facilities.

A rate of 1.5% applies to other land plots.

Regional authorities have the right to regulate:

• tax rate;
• payment terms;
• provide additional benefits.

Local authorities must adhere to the general procedure for calculating and paying land tax in accordance with Chapter 31 of the Tax Code of the Russian Federation.

To find out what the rate is in your area, you can go to your local inspection office and ask.

It is convenient to use the electronic service on the Federal Tax Service website, which allows you to find out the tax rate, benefits, payment deadlines and legislation adopted by local authorities.

To do this, go to the Help service and enter the parameters:

• type of tax;
• taxable period;
• name of the subject of the Russian Federation;
• municipality.

And click "Find".

Search for rates and benefits - If you do not enter a municipality, the service will display for all districts of this region

The service will show all adopted regulations for this area.

Select your settlement by clicking "Details".

And you will see the established deadline for payment of land tax, as well as the adopted regulatory document.

Rates and Benefits Information - Payment Due Date

Below you will find information about the rates that apply in your area, as well as local and federal incentives.

Select the taxpayer category - individual.

Tax rates for individuals

To view local benefits, click on "Local Benefits" to see all benefits available in your area. And you can also view all federal benefits by clicking “Federal Benefits.”

Click on "Local Benefits" and see all the benefits provided in your region

What does the size depend on?

The land tax for individual housing construction is calculated as the product of the tax base and the rate as a percentage. Accordingly, the amount of tax depends on:

• cadastral value of the site;
• tax rates.

In turn, the cadastral value of a plot for individual housing construction depends on:

• region;
• specific location in the region (for example, distance from the center);
• type of permitted use;
• presence of buildings (unfinished construction).

Subclause 1 of clause 1 of Article 394 of the Tax Code of the Russian Federation in relation to the category of land under consideration establishes a maximum rate of 0.3%. At the same time, at the local level, rates may differ from those prescribed in the code.

Why this happens, and what sizes are provided in specific settlements, we will consider in the next paragraph.

Calculation of land tax based on cadastral value using an example

Let's see how to calculate land tax for 2021. For example, a company that registered ownership of a land plot on January 21, 2019, found out its cadastral value at the beginning of the year (980,000 rubles) and the tax rate (1.5%) in force in the relevant area (from the local land regulatory legal act). These legal acts do not provide benefits or increasing coefficients.

980,000 rub. × 1.5% × 11/12 = 13,475 rubles,

11/12 is a coefficient that takes into account the full months of ownership of the plot (from February to December) from the 12 months of 2021. January is not included in the calculation, since the right to land arose in the second half of the month.

Let's look at an example of how to calculate land tax if local land legislation provides for advance payments. Using the initial data of the previous calculation, we obtain the following:

• The advance payment for the 1st quarter of 2021, taking into account the number of months of ownership, will be 2,450 rubles. (1/4 × 980,000 × 1.5% × 2/3);
• for each of the following reporting periods (for half a year and 9 months of 2021), the payment will be 3,675 rubles. (1/4 × 980,000 × 1.5%);
• at the end of 2021, it will be necessary to pay to the budget an amount equal to the difference between the full tax amount calculated for the year, taking into account the number of months of ownership, and the amount of advance payments accrued for this year (13,475 – 2,450 – 3,675 × 2 = 3,675).

IMPORTANT! The tax is paid in full rubles (observing the rounding rule) - this is established by Art. 52 of the Tax Code of the Russian Federation.

Tax authorities calculate the taxable income. Data for calculations are provided by Rosreestr. It transmits information about all registered objects during the tax period. But every citizen can check and calculate the tax on his own land plot.

Formula for calculating land tax

Example of calculating land tax

A married couple owns a plot of land in common shared ownership of 50% each. In June 2021 they sold the plot, i.e. They had ownership of the object for 6 months. The cadastral value is determined in the amount of 3,000,000 rubles. The tax rate is set at 0.1%.

Let's calculate the land tax for 2021 for one spouse.

3,000,000 rubles × ½ × 0.1% × 6/12 = 750 rubles.

If the cadastral value changes in the middle of the year, it is necessary to calculate in proportion to the current value of the land at that time. A new entry can be made in the unified state register in the middle of the year, so it is necessary to calculate the tax based on different cadastral values. The tax rate may also change.

Formula for calculating land tax based on cadastral value

An example of tax calculation based on the cadastral value of a plot

Pogodin T.M. owns a garden plot with a 40% ownership share. Cadastral value of land as of 01/01/2018. was 2,100,000 rubles. By decision of the court, the cadastral value was changed to 1,900,000 rubles and an entry was made in the state register on April 1, 2018. The tax rate did not change and was 0.3%.

(2,100,000 × 0.4 × 0.3% × 3/12) (1,900,000 × 0.4 × 0.3% × 9/12) = 630 1,710 = 2,340 rubles.

Land tax can be calculated using the “Tax Calculator” electronic service on the Federal Tax Service website.

To do this, select “Land tax” and click “Next”.

Tax calculator - type of tax
Select the year for which you want to calculate the tax

Tax calculator - select period

Enter the cadastral number of the land plot and you will automatically receive the cadastral value and area of ​​the plot. If you do not know your cadastral number, you can find it at the address of the land plot on the official website of Rosreestr. All detailed data on cadastral value, area, preliminary tax amount and other information will also be generated there.

Detailed data on cadastral value, area, preliminary tax amount

Fill in all parameters for tax calculation:

• size of ownership share;
• number of months of ownership;
• tax deduction in rubles, if available;
• the tax rate is set automatically;
• the amount of the benefit in percentage, if any.

After entering all this data, the calculated tax amount will appear below

Payment of land tax for individual entrepreneurs: procedure, deadlines, documents

If you have registered an individual entrepreneur, then you do not need to worry about calculating land tax and submitting reports to the Federal Tax Service. The fiscal service will carry out all the necessary actions, all you have to do is pay the tax on time.

When paying tax, an individual entrepreneur who owns a land plot acts according to the following simplified procedure:

Current legislation does not require entrepreneurs to provide any reporting regarding land tax.

How to calculate land tax taking into account the benefits?

Benefits contained in the Tax Code of the Russian Federation or established by local authorities can exempt a company from paying land tax in whole or in part (Article 395 of the Tax Code of the Russian Federation).

If municipalities have provided a benefit for a company's land plot, the tax is calculated taking into account this benefit.

Let's continue our example of calculating land tax: a company has located a scientific center on its land plot (it occupies 20% of the area and is used for its intended purpose), and local authorities have provided tax exemption for land plots used to house scientific institutions.

The land tax will then be calculated as follows.

• Let's determine the tax base:

(980,000 rub. – 980,000 rub. × 20%) = 784,000 rub.

• Let's determine the amount of tax at a tax rate of 1.5% and coefficient (Kv) = 0.9167 (previously calculated as 11/12):

784,000 rub. × 1.5% × 0.9167 = 10,780 rubles.

We invite you to familiarize yourself with: Official explanatory note to the tax office upon request: sample

For more information about the benefits established by the Tax Code of the Russian Federation, read the article “Object of taxation of land tax”.

Preferential categories of citizens

Citizens belonging to certain social groups are granted an exemption from paying land tax up to 600 square meters. m. If a plot of land turns out to be more than the specified limit, then only the amount of the excess is subject to taxation.

In accordance with paragraph 5 of Article 391 of the Tax Code of the Russian Federation, citizens entitled to preferences include:

• Heroes of the USSR.
• Heroes of the Russian Federation.
• Veterans and disabled people of the Second World War and military operations.
• Full Knights of the Order of Glory.
• Disabled since childhood.
• Disabled people of groups I and II.
• Persons who participated in nuclear weapons testing, as well as those who became disabled as a result.
• Liquidators of the consequences of the Chernobyl nuclear power plant.
• Pensioners.

At the same time, paragraph 1 of Article 395 of the Tax Code of the Russian Federation provides for categories of payers who are completely exempt from paying tax.

Among the citizens in this list, only indigenous peoples of Siberia, the North and the Far East are named. The condition for release is the exploitation of the plots in order to preserve the traditional way of life and crafts.

Attention! The indication in the provisions of the Tax Code of the Russian Federation of preferential categories of persons is not exhaustive. Thus, by laws of the constituent entities of the federation or decisions of local deputies at the level of a particular city, village or other locality, additional benefits can be introduced.

For example, in Moscow, subparagraph 14 of paragraph 1 of Article 3.1 of the Law “On Land Tax” additionally establishes that Heroes of the USSR, the Russian Federation, Socialist Labor and full holders of the Orders of Glory, Labor Glory and “For Service to the Motherland in the Armed Forces of the USSR” are completely exempt from obligation to pay land tax on one plot.

In addition, the norms of paragraph 2 of Article 3.1 of the said Law allow certain categories of citizens to reduce the tax base not only by 600 square meters. m, but also an additional 1 million rubles.

Thus, in order to accurately determine which citizens are entitled to benefits, as well as the amount of benefits, one should refer to the regulations in force in a particular locality.

Payment deadlines

According to paragraph 1 of Article 397 of the Tax Code of the Russian Federation, for individuals there is an obligation to pay tax no later than December 1 of the year following the expired tax period.

Since December 1st falls on a weekend, the deadline is moved to the first working day after the weekend.

The deadline for paying land tax for the year for individuals was introduced by law (clause 1 of Article 397 of the Tax Code of the Russian Federation) and is a date common to the entire territory of the Russian Federation. It ends on December 1 of the year following the one for which payment is made. In 2021, it fell on a weekend, so the tax could be paid until 12/02/2019 inclusive.

For legal entities, the payment situation is different. During the year, at the end of each quarter, they pay advances on tax, if the region in which the land is located has not refused to divide the year into reporting periods (clause 2 of Article 397 of the Tax Code of the Russian Federation). Calculation for the year takes into account advances already paid. If the year in the region is not divided into reporting periods, then payment is made 1 time in the amount of tax accrued for the entire year.

The deadlines for payment of advances and the final settlement are still set by each region itself (clause 1 of Article 397 of the Tax Code of the Russian Federation). The only restriction for payment by year is that it cannot occur earlier than the deadline for filing a declaration, the deadline for submission of which is specified in the Tax Code of the Russian Federation and corresponds to February 1 of the year following the reporting year (clause 3 of Article 398 of the Tax Code of the Russian Federation).

IMPORTANT! From 2021, the deadlines for paying land tax and advances on it will change.

Taxation of a plot of land and a house on this plot - is there a difference?

According to paragraph 1 of Article 389 of the Tax Code of the Russian Federation, land plots, including those provided for individual housing construction, are objects for collecting land tax.

In turn, a residential building built on such a plot is recognized as the property of a citizen. In view of this, on the basis of paragraph 1 of Article 401 of the Tax Code of the Russian Federation, the house is subject to property tax.

Thus, the difference in the taxation of land for individual housing construction and a house located on this site is that different taxes are charged on their value. At the same time, different calculation methods have been established for land tax and property tax for individuals.

Reference! The land tax for individual housing construction is calculated based on the cadastral value of the land. And for a residential building, the payment is calculated as a percentage of the cadastral (or inventory) value of the property.

Is it possible to calculate land tax paid by legal entities online?

How to calculate land tax online? This is a completely natural question with modern automation of settlement processes. Services for calculating tax amounts using an online calculator are offered by many websites.

But you can take advantage of these offers if the tax calculation algorithm is quite simple (for example, there are no benefits, and the site is located on the territory of one municipal district). Otherwise, you will not be able to find a universal calculator.

As practical experience shows, it is better to calculate land tax using a formula you created yourself (automating the process using Excel spreadsheets or other proprietary computer developments).

And for individuals and individual entrepreneurs, a special service is available on the Federal Tax Service website, which will calculate the amount of tax online. See here for details.

LLC taxes simplified

Payments of an organization under the simplified taxation system can be divided into three groups:

• Single tax in accordance with the selected object (“Income” or “Income minus expenses”).
• Additional taxes.
• Deductions for employees.

Simplified tax

Organizations using the simplified tax system are required to transfer only one tax to the budget - a single one. It is paid as follows:

• Advance payment based on the results of the reporting period (1st quarter, half year, 9 months).
• Tax for the year.

The procedure for calculating advances and annual payments depends on the selected object of taxation under the simplified tax system. The deadline for payment of simplified advances is no later than the 25th day of the month following the previous quarter. The tax is paid once a year - until March 31.

Additional taxes

Organizations using the simplified tax system in 2021 are exempt from paying VAT, income tax and property tax. But there are situations in which payment of these payments is required.

Tax notice

The taxpayer must declare his benefit and submit an application with supporting documents to the territorial inspectorate.

If you have received a notice of payment of land tax and it does not take into account your benefit or has arisen for the first time, then submit a notice.

The form of notification of the benefit was approved by Order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21/ [email protected]

Tax Benefit Application Form - Page 1

The application for benefits consists of 4 sheets:

1. Title page - all personal information of the taxpayer is filled in.
2. Transport tax.
3. Land tax.
4. Property tax.

Only the required sheet for the relevant tax is completed.

If an individual has several land plots, then it must be filled out separately for each property. You can fill out two objects on one sheet, indicating the cadastral number of the land.

For land tax, it is necessary to indicate the period for granting the benefit (clause 5.2.). This may be for a specific specified period or for an indefinite period.

To confirm the benefit, fill in the full name of the supporting document in clause 5.3.1. It could be:

• pensioner's ID;
• combat veteran certificate;
• certificate of disability;
• other document.

In paragraph 5.3.2. write down the name of the authority that issued the document.

Next, indicate the date of issue of the document (clause 5.3.3.), the period of validity of the document (clause 5.3.4.) - indefinitely (1) or limited period (2) and indicate the exact period.

And in paragraph 5.3.5. fill in the series and document number.

Application form for tax benefits - page 2

By order of the Federal Tax Service of Russia dated September 7, 2016. No. ММВ-7-11/ [email protected] a tax notice (TN) for the payment of land tax was approved.

Individuals must pay tax based on NU. Tax authorities send out receipts to citizens no later than 30 days before the payment is due.

The NU indicates the amount to be paid, the tax base, tax rate, benefit, as well as details for payment.

In 2021, changes were made to the form. And now it provides a section for recalculating taxes for past periods. If the tax office incorrectly calculated the tax last year or the benefit was not taken into account, then the current notification will reflect the adjustments.

Therefore, it is very important to check in advance that the tax office has information about available benefits. And also submit an application for new benefits in a timely manner for the correct calculation of tax.

NU can be delivered to an individual in several ways:

• handed over in person against signature to the tax office;
• by registered mail with notification;
• through the taxpayer's personal account.

But there are situations in which NU is not sent:

• for the land plot, the owner has a 100% benefit or deduction established by law;
• the taxpayer is registered in the Personal Account on the Federal Tax Service website;
• the calculated amount of land tax payable is less than 100 rubles.

In case of failure to receive NU by November 1 for the previous tax period, an individual must contact the Federal Tax Service at his place of registration.

If NU does not appear in your Personal Account, then also contact via email and find out the reason.

When a taxpayer applies to the Federal Tax Service to recalculate the taxable tax, taking into account existing benefits, inspectors will conduct an audit, recalculate the tax amount and issue a new taxable tax within 30 days.

Notification of the Federal Tax Service

For individuals, the calculation of land tax is carried out by the territorial department of the tax inspectorate. That is, citizens do not need to independently study the formulas and calculate how much to pay. After the calculation has been made, the tax office, as a rule, sends a notification to the citizen. The notice states the amount to be paid, the deadline for depositing funds, and sometimes attaches a receipt.

This year, notifications will be sent to citizens starting in April and ending in September. If you see an error in the notification, you should do this: write a statement to the Federal Tax Service indicating the error. The application form is standard.

When the error is recognized, the Federal Tax Service employees will correct, recalculate and send you a notification again.

If the notification did not arrive

Some landowners believe that if there was no notice, then there is no need to pay anything. This opinion is wrong. In accordance with the law, individuals must themselves report to the territorial tax department about their property (real estate, transport, etc.).

Moreover, in addition to a simple message, you also need to attach title documents. The same applies to land plots. Citizens are required to submit the message to the Federal Tax Service once, before December 31 of the following year. This means the following: if you bought land in 2021, then you must report it by a maximum of 12/31/17.

So, if you were deprived of a notification, then you need to contact the tax office in person and show a desire to pay taxes. Otherwise, you may face a fine. For example, if you did not receive a notice, did not pay anything, and then it turns out that the Federal Tax Service did not have information about all your property, then, in addition to the tax, the inspector will also assess a fine of twenty percent of the unpaid amount.

Penalties may also be charged: 1/300 of the key rate (refinancing rate) for each day of delay.

As for the deadline, for all regions of Russia the deadline for payment is December 1 of the year following the billing period.

Results

To decide how to calculate land tax, it is not enough to read the Tax Code - you need to carefully study local legislation, which contains important information necessary for calculating and paying tax (rates, benefits, deadlines, etc.).

If you have any unresolved questions, you can find answers to them in ConsultantPlus. Full and free access to the system for 2 days.

Only payers who are legal entities have to calculate the amount of land tax for the year independently. For individuals, this calculation is carried out by the Federal Tax Service. The algorithm for both calculations is the same and is based on a set of the same parameters, the values ​​of which may differ for legal entities and individuals.

The tax payment deadline for individuals expires on December 1 of the year following the one paid. And the deadline for payments transferred by legal entities (both for advances and for the final payment for the year) is still set by the region itself. For annual calculations, it cannot be set as earlier than the date of filing the tax return (i.e., earlier than February 1 of the year following the one being paid).

Who can work on the simplified tax system and who benefits from it

Simplification, despite all its attractiveness, is not suitable for every taxpayer. And it is wrong to recommend that every organization switch to this mode. When choosing the optimal tax system, many factors matter:

• Kind of activity.
  Although the simplification applies to most types of activities, some taxpayers cannot use it. These, for example, include banks, insurers, companies with branches and some other organizations listed in paragraph 3 of Art. 346.13 Tax Code of the Russian Federation.
• Amount of annual income.
  LLCs whose annual income is more than 150 million rubles cannot work under the simplified tax system. If an organization exceeds this limit, it is transferred to OSNO and pays taxes in accordance with this taxation regime.
• Amount of workers.
  The maximum number of employees that an LLC can have under the simplified tax system is 100 people. In case of excess, you will have to switch to the general taxation regime.
• Cost of fixed assets.
  Restrictions on simplification also affect the size of the organization’s fixed assets – no more than 150 million rubles.
• Circle of main counterparties.
  The use of the simplified tax system will be unprofitable if the main partners of the company are on OSNO, since they need to issue invoices with VAT. Accordingly, the tax will either have to be included in the price of the goods, thereby increasing it, or paid from one’s own funds at a loss. In addition, an organization will not be able to reimburse the VAT paid to the budget using a simplified procedure.

Note

: even if the company does not fall under any of the above restrictions, the tax burden on the simplified tax system must be compared with other taxation systems. It may turn out that using UTII or OSNO will be more profitable than working with a simplified version.

When choosing a simplified tax system, special attention should be paid to its objects, on which the tax rate directly depends. The simplified taxation system has two taxation objects:

• Income.
  The tax is calculated based on the amount of income received. The rate at this facility is 6%, while in some regions it can be reduced to 1%. When calculating tax, expenses are not taken into account, with the exception of insurance premiums for employees. This option will be most optimal for organizations with minor expenses - no more than 65% of the amount of income received.
• Income minus expenses.
  The rate in this case is 15%, but can also be reduced by decision of regional authorities to 5%. The tax is calculated on the difference between income received and expenses incurred. This regime will be beneficial to organizations whose costs are quite significant and exceed on average 65% of the amount of income, for example, for wholesale trade and production.

And now more about what taxes an LLC pays under the simplified tax system in 2020.

Benefits for pensioners on 6 acres

Pensioners who have been assigned a pension in accordance with pension legislation are entitled to a tax benefit. For such citizens, 600 sq.m. is deducted when calculating tax. (6 acres) of the total land area.

If the size of the land is 6 acres or less, then the benefit is 100% and no tax is paid.

An example of calculating tax benefits for a summer cottage

In Titov R.I. is a pensioner and owns a garden plot measuring 10 sq.m.

To calculate the ZN, only 4 sq.m. will be taken into account. (10 sq.m. - 6 sq.m.).

This deduction can only be used for one property of your own. It is necessary to select a specific site and submit a notification to the tax office before November 1 of the year from which the benefit will be applied. If the application has not been submitted to the inspectorate, then the benefit will be provided automatically for one object that has the highest calculated tax amount.

If an individual has the right to a benefit for the first time in 2021 and has reached retirement age, then submit an application to the tax office at the place of land registration.

The notification form is submitted in the form approved by Order of the Federal Tax Service of Russia dated November 14, 2017 No. ММВ-7-21/ [email protected]

The completed notification can be sent by mail with notification, submitted through your Personal Account on the Federal Tax Service website, or personally submitted to the tax office.

Pensioners who already enjoy benefits for owned land do not need to reapply for benefits.

If there is no cadastral value

In the case where the value according to the cadastre is not determined, you must contact the technical inventory bureau department. You need to submit an application to the BTI justifying the call of a specialist for assessment. Copies of the citizen’s passport and real estate documents (confirming existing rights) are attached to the application.

The specialist who arrives on call will draw up real estate plans (cadastral and technical).

Cost information will be needed not only for tax calculations. To impose an encumbrance in the form of a pledge, to divide an inheritance, register a gift and calculate personal income tax, you will also need to know the value of the property according to the cadastre.

Features of land reporting

The tax period for land tax is equal to a year (clause 1 of Article 393 of the Tax Code of the Russian Federation). Until the tax period 2021 inclusive, legal entities are required to submit an annual declaration to the Federal Tax Service (clause 1 of Article 398 of the Tax Code of the Russian Federation). No other (interim) reports are provided for this tax. The deadline for filing a return for 2021 is 02/03/2020 (postponed from Saturday, February 1). The declaration form for land tax for 2021 was approved by order of the Federal Tax Service of Russia dated August 30, 2018 No. ММВ-7-21/ [email protected]

The tax period is divided into reporting periods (clause 2 of Article 393 of the Tax Code of the Russian Federation), equal to a quarter, upon completion of which advances are paid (clause 6 of Article 396 of the Tax Code of the Russian Federation), if the region has not exercised its right not to introduce such a division (clause 3 Article 393, paragraph 2 of Article 397 of the Tax Code of the Russian Federation).

We suggest you read: Tax on a car sold by proxy

Each quarterly advance payment is calculated in the same manner as the tax itself, but the amount paid to the budget will be ¼ of the calculated amount (clause 6 of Article 396 of the Tax Code of the Russian Federation). Advances paid for 2021 are reflected in the tax return and are taken into account when determining the total amount payable or refunded for the year.

Starting with land tax for 2021, filing a declaration is cancelled. In this case, the legal entity will receive a tax message with the calculated amount. However, this does not mean that they will no longer need to calculate the tax themselves. This responsibility will remain with organizations in the future. After all, they must know the amount in order to make advance payments throughout the year (if such are established by local authorities).

The land declaration includes all the main components of the calculation:

• the tax base;
• coefficient reflecting the share of land rights;
• category of land and the corresponding tax rate;
• coefficient taking into account the number of months of ownership with an incomplete period;
• circumstances influencing an increase in the amount of calculated tax;
• tax benefits that are reflected both in the volume of the base and in the amount of the tax itself.

For each plot of land that is an object of taxation, you will have to fill out a separate sheet in section 2. Moreover, it will be possible to further fragment the data on it due to assignment to different OKTMO or KBK.

How to correctly fill out the land tax return for 2019, see this material.

According to Article 396 of the Tax Code of the Russian Federation, the increasing coefficient applies to individuals who purchased a land plot for housing construction and began to build a real estate property on it.

The increased coefficient begins to take effect at different times, depending on the purpose of construction.

Calculation of an increased tax amount is possible in the following situations:

1. Coefficient 2 is applied to a plot acquired for personal residential construction and is calculated after 10 years in the case of unfinished construction. The period is counted from the date of registration of land rights. And it applies until the registration of rights to the constructed property.
2. Coefficient 2 is applied to a plot acquired by an individual for commercial or other use and is calculated for the first 3 years during the construction of a house. The coefficient is calculated from the moment of state registration of rights to the land plot.

If construction is completed earlier than 3 years, the calculated and paid excess amount is subject to offset or refund to the taxpayer.

1. Coefficient 4 is applied in case of continuation of construction after a three-year period. And it is calculated until the registration of rights to a commercial property.

Example of tax calculation for personal use.

Novikov I.D. purchased a plot of land for the construction of a cottage. Registered the state title to the site on June 20, 2006 and began construction. It was possible to complete the object and register the rights to it only after 12 years. Cadastral value of the land plot as of 01/01/2018. amounted to 2,980,000 rubles.

2,980,000 × 0.3% × coefficient. 2 = 17,880 rubles.

Example of tax calculation for commercial use.

Kirsanov D.A. purchased a plot of land for the construction of a grocery store in his village. Registered the state title to the site on 03/05/2016 and began construction. The right to the property was received on December 31, 2018. Cadastral value of the land plot as of 01/01/2018. amounted to 5,230,000 rubles.

5,230,000 × 0.3% × coefficient. 2 = 31,380 rubles.

And if he had completed construction after 03/05/2019, then the tax would have to be paid taking into account coefficient 4.

Most citizens have summer cottages in gardening non-profit partnerships (SNT). Partnerships have legal status. SNTs provide individuals with the right to use public property and conduct horticultural farming on their land plots. Partnerships should help citizens develop land in the horticultural area.

Owners of dacha and garden lands are required to pay land tax to the local budget. SNT is obliged to pay tax for common places of use. Land tax rates and benefits are established by local municipal authorities, taking into account the provisions of Article 394 of the Tax Code of the Russian Federation.

Citizens who own plots in gardening and vegetable farming partnerships are required to pay fees for common areas. At the expense of this fee, SNT carries out the ongoing maintenance of public places, major and current repairs of real estate intended for public use.

The annual amount of contributions is calculated and established in accordance with Federal Law dated July 29, 2017 N 217-FZ and the Charter of the partnership.

Tax rate for different regions

Despite the fact that the Tax Code of the Russian Federation sets specific rates for types of land, Tax Code norms allow local authorities to set other rates. So, in addition to the fact that deputies have the right to reduce rates, according to paragraph 2 of Article 394 of the Tax Code of the Russian Federation, they can accept different rates depending on:

• categories of land;
• permitted type of use;
• location.

In order to find out the level of the tax rate in a particular locality, you should familiarize yourself with the decision of city or rural deputies approving the provisions for collecting land tax (or the law of federal cities).

At the same time, for the convenience of taxpayers, a service for searching regulatory legal acts in the field of property taxation has been posted on the official website of the Federal Tax Service of Russia. To search, just enter the tax name and city.

For example, in Moscow the rate is 0.1%, and for St. Petersburg – 0.01%.

Important! If 10 years have passed since the acquisition of a land plot for individual housing construction and the corresponding registration of the right, then the rate is doubled until the moment when the right to the built house is registered.

Payment Methods

Citizens can pay for ZN in any way convenient for them:

• at any branch of a credit institution;
• via online banking;
• in the taxpayer’s personal account on the tax office website;
• from January 1, 2021 in the MFC “My Documents” (subject to availability).

The tax can be paid for third parties.

On the website of the Federal Tax Service it is possible to pay taxes.

To do this, use the Electronic Service.

In the payment type menu, select “Land tax”, indicate the payment type - “Tax”, the payment amount according to the NU and click “Next”.

Payment methods - To separate rubles and kopecks in total, use only a dot to enter.

In the payment recipient details, enter the address of the location of your land plot.

The Federal Tax Service Code and Municipality will be filled in automatically after entering the full address of the location of the land property.

Tax details are filled in automatically

To enter an address, enter the address menu and select a subject of the Russian Federation. The index will be entered automatically after entering the full address.

In the “Russian Federation Address” section, start typing the first letters of the district or village and you will be presented with address options to choose from. Click on the required one.

Next, indicate the house (possession, household, letter), building (building, structure, structure), apartment (room, premises, office).

Finally, save by clicking “OK.”

Filling in the address of the object for payment

In the next step, enter your last name, first name, and middle name. Be sure to indicate the TIN; if the address of your place of residence is the same, check the box. If the address is different, you don’t have to fill it in. And then the “Next” button.

Details of an individual for payment - Be sure to indicate the TIN

After entering all the necessary data, you will see a “Pay” button. Click on it and go to select a payment method.

Check the convenient payment method. When choosing a bank card, click on the “Payment for State Services.RF” logo to proceed to payment.

If you want to pay through the website of a credit institution, select from the logos below or enter the name of the bank in the input line.

Payment - choice of bank

Reflection of land tax in accounting

In accounting, operations for the calculation and payment of land tax are reflected using the following entries:

• Dt 08, 20, 23, 25, 26, 44 or 91 Kt 68 (corresponding subaccount for land tax accounting) - tax accrual;
• Dt 68 (corresponding subaccount) Kt 51 - tax payment.

We talked in more detail about the transactions for calculating land tax in this material.

The amount of paid land tax under the simplified tax system can be included in the expenses of “simplified” residents, and this will reduce the tax base, and accordingly, the amount of the single tax (subclause 22, paragraph 1, article 346.16 of the Tax Code of the Russian Federation). However, this is only possible for “simplified” ”, who have chosen as the object of taxation income reduced by expenses.

The article “Accounting for expenses under the simplified tax system with the object “income minus expenses”” will help you understand the accounting of expenses for “simplified” people .