The land tax is a significant fee that requires regular and timely payment to the state budget. The legislation regarding this payment in 2019 has undergone certain changes. They will be studied in the article.
The main regulation for calculating this fee is the Tax Code of the Russian Federation. Speaking of excluded tax base objects is conducted in Art. 389 of the Tax Code of the Russian Federation. These include the following items:
The base is the amount by which the annual regular fee is calculated. This is the cadastral price of the property, determined on the basis of the number. From the beginning of the new year, it will be identical to the full value of the site.
Within the framework of the provisions of the Ministry of Finance, an explanation was given that the calculation of the ST will be made in 2019 in the course of changes in the cadastral value of the site. Moreover, the measures to recalculate the amounts payable will be carried out for three tax periods preceding the calendar reporting interval.
As a base, it is customary to use any piece of land located on Russian territory.
The subjects obliged to pay this fee are ordinary citizens and legal entities owning real estate. People who are engaged in leasing land or exploiting it urgently are not obliged to make this payment. The law provided for several categories of owners exempted from paying the amount for 600 sq. m. m. of any plot, regardless of the purpose of the land.
If the mark area exceeds 600 squares, the base parameter will be calculated as the share of the plot, from which 6 acres are subtracted. If the property belongs to a smaller area, the fee is not paid. If the subject owns several plots at the same time, he is assigned the right to independently choose the basis for taxation.
To determine a specific object, it is necessary to apply to the Federal Tax Service with an application paper from legal entity.
The beginning of the application of the new taxation scheme, when the cadastral value acts as the NB, is carried out gradually. This process started 5 years ago. Since then, the parameter has been increased by 20% every year. These norms are regulated within the framework of the Federal Law No. 334 of 08/03/2018.
The determination of rates is carried out on the basis of the provisions prescribed in Art. 394 of the Tax Code of the Russian Federation. If no other values were foreseen in this part, the tax rate will be equal to 0.3% both in 2018 and 2019.
This rate parameter is common for land plots with next appointment:
Speaking of other types of land plots, we can say that they are taxed at a rate of 1.5%. Values do not have fixed dimensions and can vary towards the smaller side. Such inaccuracy can be provoked by the relation of the object to a certain category, the peculiarities of its location, the degree of infrastructure development, etc.
As a rule, a reduction in the dimensional value of the rate is observed in relation to lands that are remote from large settlements. To determine the final amount to be paid, a special formula is used:
ZN \u003d K (ST) * ST * KV,
Knowing this equality, one can easily calculate the value of this tax for individuals and legal entities.
The time period during which payment is required for the fact of using land resources is identical for all regions. You can pay the state for the land before December 1 of the next year. The date of repayment of debt to the state for 2019 is December 1, 2020.
Ignoring the time periods allotted for the payment of this fee involves the accrual of financial penalties. In particular, for the amount of arrears, a fine will be assigned, which is 1/300 of the size indicator of the current refinancing rate for each day of delay.
The tax service has the right to send to the employer of the debtor a corresponding letter (notice) related to the collection of the amount of the debt at the expense of wages or a ban on leaving the country. Moreover, this punishment applies to ordinary citizens and business leaders.
In Art. 122 of the Tax Code of the Russian Federation provides for several basic measures of responsibility for violation of the time frame for the deduction of contributions. Yes, it is subject to 20%
the amount of non-payment in case of unintentional violation. In the case of moderate evasion from financing public expenditures, you will have to pay already 40%
. Automatically, the violation is recognized as intentional if the debtor cannot prove other positions in court.
If the tax office finds that the owner of the site has been hiding from paying this fee for a certain period of time, he will be forced to pay the amount of the contribution in double the amount.
It is worth noting that the purchased site will require the construction of at least one building for 10 years and official registration. Otherwise, the tax amount will be doubled.
In order to simplify the calculations carried out, you can use special calculator. It is presented on a set of virtual resources. All that is required from the taxpaying organization is to enter data on the tax base and rate. The system will automatically calculate the amount due and summarize.
There is a high probability that, as a result of the revaluation of the cadastral value, there will be a decrease in the amount of tax within the framework of 2019. The head of the Ministry of Property Relations Averkiev (Moscow region) announced the planned revision in this direction. This is due to the fact that in many constituent entities of the Russian Federation, appraisal work was carried out 5-6 years ago, and updating this information is not an urgent need.
An important role is played reforming the system on which the cadastral analysis will be carried out. To date, this activity is carried out by many enterprises. Therefore, the procedure for regulating a unified approach is not always available.
However, the government has a plan to entrust this industry to a bureau of national importance. Officials are convinced that it is possible to systematize prices using this approach. Until 2019, organizations had the opportunity to challenge this decision, but since January 1, it has disappeared.
The declaration on the payment of land tax is drawn up in the classical manner. It contains the following information:
The submission of the declaration must be carried out strictly on time. Otherwise, the government side will take some penalties.
Enterprises of some regions are entitled to expect to receive preferential conditions for paying this fee. After all, their provision depends on the specific subject of the Russian Federation.
Such firms can expect to participate in certain benefits, and in some situations - completely free from payment. For detailed information, please refer to the official resource of the Federal Tax Service.
In the process of conducting commercial work, the land owner runs the risk of encountering difficulties. For example, with problems in relationships with opponents. Such issues are resolved through the judiciary. To participate in disputes, it is worth acquiring the following documents:
Practice shows that a large proportion of applications end successfully - with a win.
You can find out more about how the tax is compiled in the video below.
Advance payments for land tax in 2019 for legal entities are set by regional authorities in every corner of the country. Municipalities set not only their amount, but also the timing of payments. They may differ in each region.
The Tax Code gives the municipalities of the districts the right to establish a land tax, as well as to determine specific regulations governing its payment and calculation. The accountant at the enterprise must find the decision of the city council in the region where the legal entity is located and find out whether he has to pay money, and in what amount. The decision of the municipalities must be documented and officially adopted, only then there is a need for its implementation.
On the information portal of the Federal Tax Service of the Russian Federation, in the department called " reference Information about the rates and benefits for property taxes”, you can find out the information of interest. For example, find the numbers and dates of acceptance of documents in each region. It will also indicate the authority that adopted the document.
The Tax Code establishes a link between the periods and the mandatory payment of advance contributions. When the municipality has established quarterly reporting periods, then the owners of the plots must pay three quarterly transfers. More precise information can be fixed in the decision of the local authority. The amount of the advance payment for land tax for a legal entity is different from that established for individuals.
BCC is a budget classification code, it is directly related to the territorial location of the site in respect of which payment must be made. In 2019, the CCC of such contributions did not change.
Payers are required to correctly indicate the CBC so that the funds arrive in the budget of a certain territory on time. The budget classification code for different types of settlements, regions and urban districts is different.
The deadlines for paying advance payments for land tax on the ownership and use of land must be found out by visiting the tax office in the region where the site is located.
Based on this, the deadlines for paying land tax money for legal entities cannot be set earlier than 02/01/2018, the deadlines for paying advance payments for land tax for 2019 can be determined during the reporting year. Based on the procedure established at the federal level, the municipalities of the districts determine the deadlines for submitting payment documentation.
For example, if firms have plots in Moscow, then they are required to pay advance contributions no later than the last day of the month following the reporting quarter. Intervals for transferring funds:
Local authorities have the right to set the time of prepayment payment in each territory.
This is done by the legislature in the following cities:
The amount of mandatory contributions, as well as the payment period, are determined by decisions of local authorities of the regions in Russia. They do not have the right to go beyond the limit set at the federal level, that is, it is impossible to exceed the upper limit of the amount for land tax.
To decide on the determination of the amount of land tax, in each region, those values \u200b\u200bthat are indicated in the Tax Code of the Russian Federation should be taken. For example:
Previously, the land tax, its value, was calculated from the book value of the plot, but from January 1, 2019, it should be based on the cadastral value. This innovation only applies to 29 regions in Russia, not the entire country. In which territories it was introduced, you can find out by contacting the appropriate service or look at the information on the website.
Important! The land tax in every corner of the country depends on the purpose of the land. For legal entities, depending on how they use the territory of the site, the amount of the fee and prepayment will be determined.
For late payment of advance payments for land tax in 2019 for legal entities, as well as for non-compliance with payment by February 1 of the year following the reporting period, a fine is established.
The state provides land tax benefits for legal entities and individuals. The code establishes a number of legal organizations that can receive benefits when calculating a mandatory cash contribution. Among them.
Land tax refers to local (Article 15 of the Tax Code). The deadline for its payment and advance tax payments is established by the regulatory legal acts of the representative authorities, as well as the laws of Moscow, Sevastopol, St. Petersburg - cities of federal significance, in accordance with the provisions of Article 387 of the Code, and transferred to the local budget.
In order for a legal entity, individual or individual entrepreneur to find out when it is necessary to pay off land tax debts, for this you need to familiarize yourself with the acts of the legislative body on whose territory the land plot is localized on the basis of the right of ownership, permanent use, the right of inheritable possession for life (Article 338 tax code).
The tax period for the payment of tax on a land plot is a calendar year, in accordance with Chapter 31, the provisions of Article 393 of the Tax Code.
For legal entities - taxpayer organizations, the reporting periods are three quarters of the calendar year. The representative body of the municipality has the right not to determine quarterly reporting periods.During the tax period, taxpayers-legal entities pay advance tax payments, unless otherwise provided by legal regulations. At the end of the tax period, they transfer to the local budget the amount of tax calculated in accordance with the law (paragraph 5 of Article 396 of the Tax Code).
For legal entities, the deadline for annual results is not established earlier than 01.02 of the year following the expired reporting period (paragraph 3 of Article 398 of the Code). The advance payment is collected no later than the last date of the month following the reporting quarter (paragraph 2 of Article 393 of the Code). Based on this, payments are transferred to the local budget until 01.05, 01.08. and 01.11.
Paragraph 1 of Article 397 of the Code indicates that the period also cannot be set by the representative authority of each specific and city of federal significance earlier than the deadline for submitting a declaration for this tax.
Local authorities have the right to oblige legal entities to pay partial payments quarterly. The same authorities also determine the terms for paying advances (paragraph 2 of Article 397 of the Tax Code).
The new tax payment procedure for individuals came into force on 01.01.2016. He canceled the advance tax payments, as a result of which a single deadline for payment was designated - no later than 01.12 of the year following the expired reporting period (calendar year).
The direction of the notification by the inspection is admissible no more than three years past before the calendar year of its sending, and also no later than 30 working days before the due date of payment. Taxpayers fulfill the obligation to pay land tax also for no more than three tax periods.
Previously, individuals also paid advances in three equal installments on the 15th of the current year in September and November, and the last installment next year in February.
This procedure made it difficult, the budget suffered additional costs for sending tax notices: for paying advances and taxes separately.
In order to pay tax on a land plot, an individual entrepreneur is equated to an ordinary individual who is obliged to pay in accordance with the received tax notice and no later than 01.12 of the year following the expired reporting period.
The payment deadline for 2016 expired on 02/01/2017.
In 2017, the deadline for paying the advance payment expires for:
The final annual tax for 2017 must be paid by legal entities by February 1, 2018, by individuals - by December 1, 2018.
Tax reporting for this tax is filled out exclusively by legal entities with the obligation to pay 
land tax in accordance with Chapter 31 of the Tax Code of the Russian Federation, and is submitted to the tax office at the location of the taxable land plot no later than 01.02. year following the expired tax period.
If a legal entity has several land plots at its disposal and all of them are located on the territories of different municipalities, but at the same time the territories are under the control of one tax inspectorate, it is allowed to submit one declaration with general data, in which only 2 sections are filled out separately for each plot.
If land plots are located in different municipalities with separate tax inspectorates, the tax must be paid separately to each local budget in proportion to the share that falls on it. In this case, the declaration is not necessarily submitted to all inspections, it is enough to hand over one, and notify the rest of the IFTS.
In accordance with the Tax Code under article 113, for an individual, the period is three years from the date of non-payment of the debt.
For example, if the tax was not paid by the owner of the site before 05/01/2016, then after 05/01/2019 it will no longer be possible to hold liable under Article 122 of the Tax Code.
Also, employees of the tax inspectorate can freeze the statute of limitations for the sole reason that an individual who is obliged to pay tax prevents the inspectorate from conducting an audit. In this case, the tax authorities draw up an official act.
After the cause is eliminated, this is formalized by the second act - a document restoring the statute of limitations.
From this material you will learn how to correctly calculate the advance payment for land tax, which must be quarterly deducted to the local budget by companies - owners of the respective land plots.
The land tax is local in nature, so a number of rules on it are established by the municipal authorities, as well as on their territory by Moscow, St. Petersburg and Sevastopol. However, how to calculate the advance payment for land tax is regulated by the Tax Code of the Russian Federation. Namely, its paragraph 6 of Article 396. The rules regarding the calculation of advance payments for land tax in 2017 have not changed.
So, the tax calculation of advance payments for land tax is made based on the results of each of the first three quarters of the current year. And then, based on the total amount of land tax advances transferred during the year, the total final payment is calculated.
From this norm of the Tax Code of the Russian Federation, a general formula can be derived. For each quarter, it will be the same:
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Let us immediately clarify that the percentage of the value of land according to the cadastre as of January 1 of the year is taken into account. That is, the tax period.
In this case, look at when land ownership is registered:
And also when the organization de jure ceased to own the site:
If the local law exempted the enterprise from paying advance payments for land tax, then at the end of the year it is necessary to pay the entire amount of the calculated land tax to the budget.
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Note that a similar approach should be applied in the case of calculating the amount of advance payment for land tax in the presence of benefits during the quarter. That is, the advance payment is calculated taking into account the coefficient.
EXAMPLE
LLC "Guru" owns two plots of land in Moscow (see the table below based on Article 2 of the Law of Moscow "On Land Tax" dated November 24, 2004 No. 74).
At the same time, this company does not have land tax benefits.
Let's calculate the tax for 2017 for section No. 1. Here is an example of calculating the advance payment for land tax for the I, II and III quarters:
60,000,000 rubles ×0.1% ×1/4 = 15,000 rubles each
The tax for 2017 will be:
60,000,000 rubles × 0.1% = 60,000 rubles
Let's calculate the tax for 2017 for section No. 2, taking into account the date of its registration for Guru LLC:
50,000,000 rubles × 1.5% × 3 months / 12 months = 187 500 rubles.
We remind you of the deadlines for reporting to the regulatory authorities and the deadlines for paying taxes for 2017 (Q4 2017). Violation of the deadline for submitting tax returns threatens not only with a fine, but also with the blocking of bank accounts. Our article will help you not to miss the deadline for submitting a particular report to the regulatory authorities.
Deadlines for submission of financial statements for 2017
Deadlines for submitting information on the average number of employees for 2017
Deadlines for filing VAT returns and VAT payment deadlines for the 4th quarter of 2017
tax VAT declaration must be submitted no later than January 25, 2018.
Deadline for payment of VAT for the 4th quarter of 2017: January 25, 2018, February 26, 2018, March 26, 2018 (1/3 of the amount of tax accrued for the 4th quarter of 2017 each).
Deadlines for filing income tax returns for 2017 (deadlines for paying income tax)
tax income tax return for 2017 (Q4 2017) is submitted no later than March 28, 2018.
The deadline for paying income tax for 2017 (Q4 2017) is no later than March 28, 2018.
Deadlines for submitting the calculation of insurance premiums for the 4th quarter of 2017
Calculation of insurance premiums for the 4th quarter of 2017 is submitted to the Federal Tax Service no later than January 30, 2018.
Deadlines for filing reports and paying taxes when applying the simplified tax system for 2017.
Send tax return for 2017 organizations required no later than April 20, 2018.
Send tax return for 2017 individual entrepreneurs required no later than May 3, 2018 (because April 30, 2018 is a public holiday).
Organizations and individual entrepreneurs applying the simplified tax system must pay an advance tax payment no later than May 3, 2018 for individual entrepreneurs and until April 2, 2018 for organizations.
Deadlines for reporting and paying taxes when applying UTII for the 4th quarter of 2017
Send UTII declaration for the 4th quarter of 2017 is required no later than January 22, 2018.
UTII tax for the 4th quarter of 2017 must be paid no later than January 25, 2018.
Deadlines for reporting 6-NDFL and 2-NDFL for 2017 (Q4 2017).
For 2017 must be submitted certificates 2-NDFL and quarterly Form 6-NDFL
Organizations and individual entrepreneurs must submit to the tax authorities information for 2017 on all individuals who received taxable income from an organization or individual entrepreneur during the year, no later than April 2, 2018.
Deadlines for the submission of the 3-NDFL declaration for 2017.
Individual entrepreneurs who did not have employees in 2017 and did not make payments to individuals submit a 3-NDFL tax return on their income for 2017 no later than May 3, 2018.
Deadlines for reporting and payment of property tax for 2017.
tax property tax return for 2017 is due no later than March 30, 2018.
Payers of property tax are companies that have property on their balance sheet, the tax payment deadline is no later than March 30, 2018.
Deadlines for reporting and payment of land tax for 2017.
Send land tax declaration
Land tax for 2017 must be paid no later than February 10, 2018.
Deadlines for reporting and payment of transport tax for 2017.
Send transport tax declaration for 2017 is due no later than February 1, 2018.
You must pay the transport tax for 2017 no later than February 1, 2018.
Deadlines for the submission of a single simplified declaration for 2017.
Tax unified simplified declaration for the 4th quarter of 2017 is submitted no later than January 22, 2018
This declaration is submitted only if at the same time:
- there was no movement of funds on current accounts and at the cash desk;
- there were no objects of taxation for those taxes, the payers of which they are recognized.
Individual entrepreneurs who have employees, as well as all organizations must pay monthly insurance premiums and quarterly (monthly) submit reports to regulatory authorities. If insurance premiums and wages were not accrued in the reporting quarter, then it will be necessary to submit a zero declaration.
Deadline for reporting to the FSS for the 4th quarter of 2017.
Since 2017, contributions for occupational diseases and injuries have been administered by the FSS. Reporting to the FSS from the 1st quarter of 2017 is submitted in an abbreviated form.
in paper form must be submitted no later than January 22, 2018.
Electronic must be submitted no later than January 25, 2018.
The FSS also needs to provide confirmation of the main activity not later April 16, 2018. This kit includes:
- Statement indicating the main activity
- Certificate-confirmation of the main type of economic activity with the calculation
- A copy of the explanatory note to the financial statements for 2017. (Small enterprises do not submit an explanatory note)
Deadline for reporting to the FIU for 2017 (Q4 2017).
Monthly reporting SZV-M:
Reporting on form SZV-M must be submitted by the 15th day of the beginning of the month following the reporting one. Deadlines for the 1st quarter of 2018:
SZV-M for December 2017 - no later than January 15, 2018
SZV-M for January 2018 - no later than February 15, 2018
SZV-M for February 2018 - no later than March 15, 2018
Deadlines for submitting the SZV-STAZH form for 2017.
Information about the insurance period of the insured persons for 2017 must be sent no later than March 1, 2018.
Deadlines for submission of the EFA-1 form for 2017.
Information on the insured, transferred to the FIU for maintaining individual (personalized) records for 2017, must be sent no later than March 1, 2018.
Terms of payment of insurance contributions to the funds
Individual entrepreneurs (employers) and organizations must pay insurance premiums on a monthly basis until the 15th day of the month following the month in which contributions are due. If the 15th is a non-working day, the deadline is the next business day.
Deadlines for payment of contributions to the funds for the 4th quarter of 2017 until November 15 (for October), until December 15 (for November), until January 15 (for December).
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