Land tax return for 2021: sample of filling out a new form

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Owning a land plot requires you to file a land tax return annually. Filing a declaration is mandatory for legal entities that own a plot of land by right of ownership, inheritance or perpetual use.

Who should report for 2021

The land tax declaration for 2021 must be submitted to the Federal Tax Service by organizations that own land plots or have the right of permanent (perpetual) use (clause 1 of Article 388, clause 1 of Article 398 of the Tax Code of the Russian Federation).

Submit the declaration, even if you are exempt from paying tax on the basis of Art. 395 of the Tax Code of the Russian Federation, for example, for a site occupied by a state public highway (clause 2 of Article 395 of the Tax Code of the Russian Federation).

The declaration is not submitted only if the land plot is not recognized as an object of taxation under clause 2 of Art. 389 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated February 28, 2013 No. 03-02-08/5904). So, for example, the owners of premises in an apartment building do not submit a declaration in relation to the land plot underneath it.

Please note that the land tax declaration is planned to be cancelled. However, this will not happen until 2020. Therefore, it is mandatory to report for 2021.

Reporting and tax period

The reporting periods for land tax are the first, second and third quarters. The tax period is one year.

For 2021, legal entities must submit a land tax return by February 3, 2021. This deadline has been postponed from Saturday, February 1.

All taxpayers must submit a land tax return consisting of:

• title page;
• Section 1 “Amount of land tax payable to the budget”;
• Section 2 “Calculation of the tax base and the amount of land tax.”

The declaration form is new!

The declaration for 2021 is submitted in the form approved by Order of the Federal Tax Service of Russia dated May 10, 2017 No. ММВ-7-21/ (as amended by Appendix No. 1 to Order of the Federal Tax Service of Russia dated August 30, 2018 No. ММВ-7-21/). In fact, this is a completely new form of reporting.

Here's what, for example, has changed in the updated form:

• Section 2 has been supplemented with a new line 245 “Amount of tax benefit (in rubles) (clause 2 of Article 387 of the Tax Code of the Russian Federation)” (filled in if local authorities establish a tax benefit for the payer in the form of a rate reduction);
• the new filling procedure takes into account the possibility of simultaneous application of coefficients Kv and Ki (if the value of each of them is different from one);
• The Appendix “Land Category Codes” to the filling procedure is set out in a new edition (now contains codes for such categories of land as lands for defense in populated areas/lands for security in populated areas/lands for customs needs).

Also see “ New land tax reporting for 2021 ”.

Land tax declaration in 2021

In 2021, by Order of the Federal Tax Service dated May 10, 2017 No. ММВ-7-21/ [email protected] a new declaration form was approved. Take into account the changes for 2021 when filling out your declaration:

• OKVED code is not indicated on the title page;
• barcodes in the new form have been replaced;
• The second section has been corrected: lines 090 and 100 have been replaced and the numbering has been corrected;
• It became possible to calculate the tax amount based on standard value.

The new order was published on 03/02/2018; it makes changes to the form and procedure for filling out the declaration and comes into force on 06/02/2018. These changes will be effective for tax returns filed in 2021. Organizations undergoing liquidation or reorganization procedures are allowed to submit a declaration using the new form until June 2, 2018.

• A line with the Ki code has been added to the second section. Now you can take into account adjustments to the cadastral value for changes that occurred during the tax period.
• The possibility of reducing the tax rate has been introduced, if provided for by local legislation.
• For plots purchased by legal entities for housing construction, it is now possible to calculate the tax with a change in the increasing coefficient. If the construction period is less than 3 years, the coefficient is 2; if the period is exceeded, it increases to 4.

Filling out the declaration for 2018

We recommend filling out the declaration in the following sequence: first the title page, then section. 2 and finally section. 1.

Title page

In the “KPP” field, the code assigned during registration with the tax authority to which the declaration is submitted is indicated (clause 3.2.1 of the Procedure).

The field “at location (accounting) (code)” is filled out in accordance with Appendix No. 3 to the Procedure (clause 3.2.7 of the Procedure). For example, when submitting a calculation for the location of a land plot (share of a land plot), you need to indicate code “270” (Appendix No. 3 to the Procedure).

Section 2: calculation of land tax

Complete Section 2 for each site. In line 020, indicate OKTMO. You can find it on the Federal Tax Service website – https://nalog.ru/rn77/service/oktmo/.

Find the land category code for line 030 in Appendix No. 5 to the Procedure for filling out the declaration.

The category of land, its purpose and permitted use are indicated in the extract from the Unified State Register of Land Registers for the land plot, the certificate of ownership or the purchase and sale agreement. This information can also be found on the Rosreestr website using the cadastral number of the plot - https://rosreestr.ru/wps/portal/online_request.

In lines 050 and 110, indicate the cadastral value of the plot. If you are not the only owner of the plot, indicate the share of ownership in line 060, multiply lines 050 and 060, and show the result in line 110.

Take the cadastral value of the land as of January 1 of the year for which you are calculating the tax (clause 1 of Article 391 of the Tax Code of the Russian Federation). You can find it out by the cadastral number of the plot on the Rosreestr website https://rosreestr.ru/wps/portal/online_request.

The tax rate is reflected in line 120 (clause 5.14 of the Procedure).

The land tax rate is set by the local government. If he has not done this, the general rate applies - 1.5%, and for some categories of land, for example agricultural land - 0.3% (clause 3 of Article 394 of the Tax Code of the Russian Federation). The rate for your site can be clarified on the Federal Tax Service website - https://www.nalog.ru/rn77/service/tax/.

In lines 130 – 140, enter “12” and “1.0—“. If you did not own the plot for the entire year, indicate the full months of ownership and calculate the Kv Coefficient by dividing the number of months of ownership by 12. For example, if you owned the plot for 11 months, the Kv is equal to 0.9167 (11 months / 12 months) (Letter of the Federal Tax Service dated 06.04. 2018 No. BS-4-21/).

In line 150, indicate the tax amount - this is the product of lines 110, 120 and 140. Rewrite the amount from line 150 to line 250. In line 170, if there are no benefits, enter “1.0—“.

Fill in lines 070 – 100, 160, 180 – 245 only if you are using benefits. If not, put dashes.

Federal benefits are established in Art. 395 Tax Code of the Russian Federation. You can check whether there are benefits at the local level on the Federal Tax Service website - https://www.nalog.ru/rn77/service/tax/ (clause 2 of Article 387 of the Tax Code of the Russian Federation). Land tax benefit codes for filling out the declaration are given in Appendix 6 to the Procedure for filling it out.

Example of calculating land tax

The organization owns a site for long-term storage of cars with a cadastral value of 64,105,865 rubles.

• Tax rate – 0.1%.
• The calculated tax amount for the year is RUB 64,106. (RUB 64,105,865 x 0.1%).
• Advance payments for the 1st, 2nd and 3rd quarters – 16,027 rubles each. (RUB 64,106 / 4).
• Tax payable at the end of the year – 16,025 rubles. (RUB 64,106 – (RUB 16,027 x 3)).

Section 1: land tax amount

Section 1 is completed for all land plots that are objects of taxation (clause 4.1 of the Procedure). It reflects the amount of tax calculated at the end of the year (including advance payments for reporting periods). In this case, for each OKTMO you need to fill out lines 010 – 040 separately.

When filling out line 021, you should add up the tax amounts indicated in line 250 of all sections. 2, which have one OKTMO and BSC (clause 3, clause 4.2 of the Procedure).

Lines 023, 025 and 027 reflect the amounts of advance payments payable to the budget for the 1st, 2nd and 3rd quarters, respectively (clause 4, clause 4.2 of the Procedure).

Let's look at a sample of filling out a land tax return for 2018.

Example:

• the organization is registered for tax purposes at its location with the Federal Tax Service of Russia No. 27 in Moscow (tax authority code - 7727);
• TIN 7727098760/KPP 772701001;
• the organization owns one land plot (OKTMO code – 45908000);
• the period of ownership of the land plot in 2021 is 12 months;
• the cadastral value of the land plot as of January 1, 2021 was 58,000,000 rubles;
• On November 1, 2021, information about changes in the cadastral value of the land plot was entered into the Unified State Register of Real Estate due to a change in the area of ​​the plot - the cadastral value was RUB 57,500,000;
• The cadastral number of the plot before the change in cadastral value is 77:06:0004005:71. From November 1, 2021, the cadastral number of the plot is 77:06:0004005:77;
• land tax rate - 1.5% of the cadastral value of the site (clause 4, part 1, article 2 of the Moscow Law of November 24, 2004 N 74);
• the organization has no grounds for applying tax benefits;
• during the tax period, the organization pays advance payments for land tax (clause 2 of article 397 of the Tax Code of the Russian Federation, part 2 of article 3 of the Moscow Law of November 24, 2004 No. 74).

Land tax rate

According to the law, the land tax rate is determined at the level of local authorities, depending on the characteristics of each specific region. The subject of the Russian Federation issues a corresponding law, which clearly defines the categories of land plots and the tax rate on them. However, at the federal level its limit values ​​are defined:

• for agricultural land, subsidiary plots, and housing plots – 0,3%
• for other lands - 1,5%

Managers of enterprises and organizations should remember that legal entities must pay land tax in advance payments with the regularity established by law.

The procedure for calculating land tax

The law clearly defines the procedure for calculating land tax. To do this, the rate for this tax must be multiplied by the tax base, i.e. cadastral value of the land plot. If you need to calculate the tax for twelve months, that is, a full calendar year, then when calculating the tax you must take the cadastral value at the beginning of the period.

Attention! In cases of controversial situations, when an entrepreneur or organization disputes the cadastral value of a particular plot in court and achieves a positive decision, they receive the right to a full recalculation of the land tax until the filing of a claim for a revision of the value.

How and when are they delivered?

Enterprises that own land on the right of ownership or perpetual possession are required to report land tax. The declaration is submitted to the Federal Tax Service at the location of the land.

There are no special requirements for the procedure for submitting the declaration. The report is submitted either electronically according to the TKS, or on paper if the enterprise has less than 100 employees.

The form and procedure for filling out are established by order of the Federal Tax Service dated May 10, 2017 No. ММВ-7-21/ (hereinafter referred to as the Procedure). The Fiscal Department amended this order twice during 2021. The latest edition was approved by order of the Federal Tax Service dated August 30, 2018 No. ММВ-7-21/ It is on this version of the form that the land tax declaration for 2021 must be submitted.

The form has not undergone significant changes. In Section 2, several new lines appeared, taking into account those introduced in Chapter. 31 of the Tax Code of the Russian Federation amendments. Other innovations are of a technical nature.

The letter of the Federal Tax Service dated October 26, 2018 No. BS-4-21/20998 provides control ratios to verify the correctness of the prepared report.

Most of section 2 is devoted to specifying benefits.

The benefits provided by local laws are indicated in pp. 070−100, 160−190, 220−245.

Page 070, 090, 180, 220, 240, in which local benefits are encrypted, consist of two parts. The benefit code from Appendix 6 to the Procedure is written on the left side. On the right is a link to the local law that provides the benefit: the first 4 cells are an article of the law, the next 4 cells are a clause, the last 4 cells are a subclause. If the corresponding attribute contains less than four characters, then zeros are entered in the empty cells to the left of it.

For example, the established sub. 12 clause 4 art. 3 of the law, the benefit will be written as follows: 000300040012.

If line 070 is completed, the discounted amount is shown in line 080.

When filling out line 090, the preferential share of the area is reflected in line 100.

When filling out pages 180, 220, 240, the corresponding amount of the benefit provided is recorded in pages 190, 230, 245.

For federal benefits, pp. 200−210 are intended.

The value of page 200 is selected from the first 12 codes of Appendix 6 to the Order. The calculated amount of the federal benefit provided is entered on page 210.

Page 160 - number of months when the benefit applies.

Page 170 is calculated as follows: benefit coefficient = (12 − ​​p. 160) / 12. The result is written in decimal fractions accurate to the 4th decimal place. If there are no benefits, line 170 looks like: 1.0—.

At the end of 2021, those organizations whose land is under the right of ownership, permanent (perpetual) use or lifelong inheritable possession are required to submit a land tax declaration.

There is no obligation for individual entrepreneurs to submit a land tax return for 2021. Entrepreneurs pay for land according to the notification received from the Federal Tax Service. Even if the land owned by the businessman is involved in the commercial sphere.

Please note that owners of several plots do not always file multiple declarations. If the lands are located in the same municipality, then a separate sheet of Section 2 of the land declaration for 2021 is filled out for each plot or its share. If the sites are under the jurisdiction of one inspection, but in different areas, then fill out one report, in which each site is reflected under its own OKTMO. For clarity, we have given in the table cases when one report is prepared for sections, and when several are prepared.

How do owners of several plots file a land tax return for 2018?

There is an exception for the largest taxpayers. Regardless of where the land is located, they report to the inspectorate with which they are registered (clause 4 of Article 397 of the Tax Code of the Russian Federation).

The land tax return for 2021 must be submitted by February 1 inclusive. If it is a weekend, the deadline is moved to the first working day. In 2021, this day is Friday, which means that reports must be submitted no later than February 1, 2021.

The new declaration form used for the 2021 report was approved by order of the Federal Tax Service of the Russian Federation dated May 10, 2017 No. ММВ-7-21/347. The same order approved new electronic formats for the “land” declaration and rules for filling it out.

Before we begin discussing the formation of the document, it is necessary to note who exactly should draw it up and submit it. These can be organizations or legal entities that own a plot of land that is recognized as an object of taxation. Such an object will be land that is at the disposal of the organization on the basis of ownership or perpetual use, as well as lifelong use by inheritance right.

It is worth noting that if an organization did not own a land plot during the reporting period, then it will not file a land tax return. If, as of January 1 of the new reporting year, the organization no longer has land, but it owned it during 2021 (that is, on January 1, 2021 there was a plot, and then, for example, the land was sold), then the need to compile remains.

If an organization uses land on the basis of gratuitous use of a fixed-term type or as a tenant, then, according to the Tax Code, there is no need to pay tax, and therefore submit a declaration.

Private entrepreneurs who are recognized as payers of land tax do not draw up a declaration and do not submit it, since they pay this tax on the basis of a notification from the Federal Tax Service, which is responsible for calculating the amount payable.

In order to submit a declaration, it is filled out in paper form and sent by mail indicating the attachment, or an electronic document is generated, registering it in the general manner. This process is accompanied by the use of an electronic signature.

Submission occurs at the place of registration of the legal entity - for organizations of the largest type. If you own several plots of land, then filling out the land tax declaration is accompanied by filling out its second part as many times as there are plots.

Organizations belonging to a smaller type create a declaration and submit it to the Federal Tax Service body that controls the territory where the site is located. If an organization has several such plots at its disposal, then separate declarations are formed and submitted to different Federal Tax Service according to the territorial affiliation of the land.

The deadline for submitting the land tax return is the first of February of the new tax period, since it is the annual period of time that is the tax period and the reporting period for land. In 2021, this is Wednesday, which means there will be no postponements of the final deadline.

All land owners must submit a land tax return. Even if a company is entitled to a tax benefit, it must submit a declaration to the Federal Tax Service. The deadline for submitting the form is February 1 of the year following the reporting year.

Thus, you need to report taxes for 2021 no later than February 1, 2021.

The land tax declaration is submitted in the form approved by Order of the Federal Tax Service of the Russian Federation dated May 10, 2017 No. MMV-7-21 / Departmental Order No. MMV-7-21 dated August 30, 2018 / this form was updated. As often happens, the form was updated to adapt it to the changed legislation.

Among the changes:

They will help you check your declaration.

control ratios

.