Sep 24, 2018 03:40
ainlaizerEach owner of a land plot is obliged to pay taxes annually, which are determined by the Federal Tax Service. The method for calculating the tax rate is standard for all land owners, the only difference is what tax is provided for a specific category of individuals and legal entities. In Russia there are two categories of tax rates - 1.5% and 0.3%. Individuals in most cases pay only 0.3%, and for legal entities a flat rate of 1.5% is established.
Calculation options
If you have been the owner of real estate for more than a year, then the payment procedure calculated based on 12 months. There are 4 options for calculating the tax base:
- For a full calendar year there are 12 months.
- Taking into account an incomplete year, if ownership ceased during the specified period or was acquired in the current period.
- Taking into account the share of ownership of the land plot.
- Based on the applicable tax rate.
For the calculation, data from Rosreestr is taken, where in the extract from the Unified State Register there is a position, “Cadastral value”, based on this criterion, the entire tax base for land is calculated.
Let's consider an example: citizen Ivanov lives in the Moscow region, and he has a plot of 420 square meters, which has a cadastral value of 2 million 400 thousand 385 rubles. This figure is the beginning of the land tax calculation.
- 2400385 X 0.3:100 = 7201 rubles.
It is this figure that must be paid as the mandatory land tax rate.
If you owned for less than a year, you will need to multiply by the coefficient of actual ownership of the property. For example, 12 months = 1, and 3 calendar months = 0.25, the coefficient for six months will be 0.5. For 9 months the coefficient is 0.75, etc.
When calculating a share, the tax rate coefficient (0.3) will need to multiply the share, for example, ¾, 2/3, ¼, etc.
The preferential payment procedure also provides for a special calculation procedure. So, if a combat veteran is entitled to a benefit in the amount of 30 thousand rubles, then the calculation procedure involves subtracting the specified benefit from the total cadastral value, and further arithmetic operations are the same.
When do tax notices arrive?
According to the requirements of current legislation, the Federal Tax Service is obliged, from April to September, to send notifications to all owners at the registration address or location of the property. Notifications should arrive in any case, even if you have a 0% rate on land.
If you have not received a notification, you must independently provide the Federal Tax Service with information about the availability of land and movable property ( vehicles). In addition, there is a procedure for newly purchased real estate rights. For example, if you bought land in 2017, but from April to September 2018 you did not receive a tax payment notice, you need to notify the Federal Tax Service by December 31, 2018 that you have real estate.
There is no point in hiding information from the tax authorities, since you will be subject to a large fine for refusing to provide information. So, today the Federal Tax Service has the right, in case of concealment of information on the part of the owner about the availability of real estate, to impose a fine of up to 20% of the unpaid tax amount. The Federal Tax Service has the right to collect tax arrears for a period of up to 3 calendar years from the date of acquisition of real estate.
In the period before December 1 of the current year (for example, 2018), you are required to pay land tax for 2017. As a rule, this date is set annually, but in a number of cases the Federal Tax Service informs the public when the financial terms change. tax reporting on objects of property law in Russia.
Individuals can find out information about existing debt through State Services channels, in the Personal Account of the Federal Tax Service, and also by contacting the regional division of the tax service. In case of accrual of fines, information about the accrual tax obligations is subsequently available on the bailiffs website. You just need to enter your data and indicate your region of residence, where current information about your current debt is displayed.
LAND TAX - RATES, BENEFITS, PAYMENT PROCEDURE
With the acquisition of a land plot, the owner of the land has obligation to pay land tax. Land tax is local tax, that is, it is paid in the territories of the corresponding municipalities at the location of the site and is established by the tax code, the laws of Moscow and St. Petersburg, as well as the representative bodies of municipalities, while tax rate, established at local levels cannot be exceeded established by the Tax Code (Article 394 of the Tax Code of the Russian Federation).
Land tax is paid by individuals who have land plots by right
- property
- permanent (perpetual) use or lifelong inheritable possession ( Art. 388 Tax Code of the Russian Federation)
Land tax not paid if the land plot belongs to an individual
- on the right of free temporary use
- under a lease agreement.
LAND TAX RATES
Rates established by the Tax Code (Article 394 of the Tax Code of the Russian Federation): 0,3% from the cadastral value of the plot for the following types of land:
- Agricultural land;
- Individual housing construction lands - occupied by housing stock and engineering infrastructure facilities of the housing and communal services complex or provided for housing construction;
- Land provided for personal farming, gardening, vegetable farming or livestock farming.
1,5% from the cadastral value of the plot is used for other land plots.
However, not all plots are subject to taxation, for example, you can buy a townhouse in the Moscow region on lands that belong to the lands of settlements (urban lands). In this case, there is no taxable base. You can see examples of such townhouses .
As an example of how rates are set by Moscow and municipal authorities, let us consider the example of those available in 2012. land tax rates.
| Moscow * | Urban settlement Odintsovo, Odintsovo municipal district M.O. ** | Rural settlement Pervomaiskoye, Naro-Fominsk municipal district, M.O. *** | |||
| 0,3% | 0,3% | Agricultural land | 0,3% | Agricultural land | |
| Land provided for personal subsidiary farming, gardening, vegetable farming or livestock farming | Land under individual residential buildings; private farm lands |
||||
| 0,1% | Land occupied by parking lots for long-term storage of individual vehicles and parking garages | 0,5% | Land provided (acquired) by individuals in garage-building cooperatives in accordance with the type of permitted use of land plots | Land for horticulture, market gardening or livestock farming, as well as summer cottage farming | |
| Land provided for individual garages | |||||
** Decision of the Council of Deputies of the urban settlement of Odintsovo, Odintsovo municipal district of the Moscow Region dated October 13, 2010 No. 1/11 “On land tax”* Moscow Law dated November 24, 2004 No. 74 “On land tax”
You can secure the opportunity to avoid additional costs in the form of land taxes by purchasing townhouses in the Moscow region from a developer. Such townhouses are designed as(new buildings).
The procedure for calculating and paying land tax
The amount of land tax is calculated and charged tax authorities according to the location of the site according to the following formula:
LAND TAX SIZE = Plot area (m 2) * Cadastral value of 1 m 2 of land * Tax rate.
Information on the cadastral value of land plots is posted on the official website of Rosreestr www .rosreestr.ru . By entering the cadastral number of your land plot, you will find out its cadastral value. For information about the tax rate, you can contact the representative body of the municipality that includes your land plot. Having found out both indicators, all you have to do is calculate the amount of land tax.
Example:
The cadastral value of a land plot with an area of 1,000 sq.m is 1,586,420 rubles. The tax rate for the category of land of this land plot is provided in the amount of 0.15%. The amount of land tax on a land plot is equal to: 1,586,420: 100 * 0.15 = 2,380 rubles.IMPORTANT! If the land is in common joint ownership, i.e. the land is owned by several people, then the cadastral value of the plot is determined for each owner in equal shares.
Example:
Ivanov V.P. and Smirnov A.G. own land on the right of common shared ownership. At the same time, V.P. Ivanov owns ¾ of the plot, and Smirnov A.G. – ¼ plot. According to the information received, the cadastral value of the land plot as of January 1, 2010 is equal to 3,690,000 rubles. We will calculate the cadastral value of each share of the plot.
The cadastral value of the share of the plot owned by V.P. Ivanov is equal to: 3,690,000: 4 * 3 = 2,767,500 rub. The cadastral value of the land owned by A.G. Smirnov is equal to: 3,690,000: 4 * 1 = 922,500 rub.Thus, each owner must pay tax based on the cadastral value of his share of the land plot.
No later than 30 days before the payment is due, tax authority independently sends to the taxpayer at the place of his registration notification, which indicates the tax base, the amount of the tax, and the date by which the tax must be paid.
Deadline for payment of land tax cannot be established earlier than November 1 of the following year (land tax for 2011 is paid in 2012). In Moscow, for example, land tax is paid no later than December 1 of the following year, and in the urban settlement of Odintsovo, Moscow Region, on November 1 of the following year. Payment of land tax is made on the basis of a tax notice, which the tax authority sends to land owners at their place of registration.
BENEFITS FOR PAYING LAND TAX
Owners of land plots of certain categories of persons are provided by law with land tax benefits. Let's consider the provision of benefits using the example of the city of Moscow and one of the municipalities of the Moscow region.
In Moscow from paying land tax exempt:
- Heroes of the Soviet Union,
- Heroes of the Russian Federation,
- Heroes of 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.”
Reduce cadastral value land plot for 1,000,000 rubles The following owners are eligible:
- individuals who have I and II disability groups;
- disabled since childhood;
- veterans and disabled people of the Great Patriotic War, as well as veterans and disabled combatants;
- one of the parents (adoptive parents) in a large family.
Example:
A veteran of the Great Patriotic War owns a land plot with a cadastral value of 1,650,000 rubles, the tax rate for this plot is 0.3%. In this case, the cadastral value is reduced by 1,000,000 rubles, and the tax amount is calculated as follows: 1) 1,650,000 – 1,000,000 = 650,000 rubles (reduced cadastral value of the plot) 2) 650,000: 100 * 0.3 = 1,950 rubles (land tax amount). Without this reduction, the amount of land tax would be 1,650,000: 100 * 0.3 = 4950 rublesOn the territory of an urban settlement Odintsovo, Odintsovo municipal district from paying land tax are released individuals - in relation to one plot of land, located on the territory of the municipal formation of the urban settlement of Odintsovo, Odintsovo municipal district, Moscow region:
- Heroes of the Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Labor and full holders of the Order of Glory;
- disabled people with II and III degrees of limitation of ability to work, as well as persons who have I and II groups of disability established before January 1, 2004 without issuing a conclusion on the degree of limitation of ability to work;
- disabled people since childhood, as well as families with disabled children;
- veterans, disabled people and participants of the Great Patriotic War, military operations, as well as citizens who are covered by law social guarantees and benefits for participants in the Great Patriotic War;
- persons exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant, the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River and nuclear tests at the Semipalatinsk test site;
- persons who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities;
- persons who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapon and space technology;
- persons awarded the titles "Honorary Citizen of the City of Odintsovo", "Honorary Citizen of the Moscow Region",
as well as individuals who have a permanent place of residence in the Odintsovo municipal district - in relation to one plot of land located on the territory of the municipal formation of the urban settlement of Odintsovo, Odintsovo municipal district, Moscow region:
Full size from paying land tax exempt:
- persons who are members large families having three or more minor children, including those adopted and taken under guardianship (trusteeship), as well as children studying full-time in educational institutions of any organizational and legal forms, before completing their studies, undergoing military service upon conscription , - until they reach the age of twenty-three years;
- non-working pensioners by age: women - upon reaching 55 years, men - 60 years;
- family members of military personnel who have lost their breadwinner:
- persons entitled to early assignment of an old-age labor pension, dependent on family members living together who are disabled, with II and III degrees of disability, as well as I and II disability groups established before January 1, 2004 without making a conclusion about the degree of limitation of the ability to work.
Reduce the amount of land tax they have a right:
At the rate of 50 percent from the accrued amount of tax - employees of organizations and institutions financed from the budget of the municipal formation of the urban settlement of Odintsovo, the budget of the Odintsovo municipal district, if both spouses are employees of these organizations and institutions.
At the rate of 25 percent from the accrued amount of tax - employees of organizations and institutions financed from the budgets of various levels, if both spouses are employees of organizations and institutions financed from the budgets of various levels.
Example:
An individual who is granted a benefit in the amount of 50% of the accrued tax amount owns a land plot with a cadastral value of 2,500,000 rubles, the tax rate for this plot is 0.3%.
In this case, the tax amount is calculated as follows:
1) 2,500,000: 100 * 0.3 = 7,500 rubles (amount of land tax excluding the benefits provided) 2) 7,500: 100 * 50 = 3,750 rubles (the amount of land tax, taking into account the benefits provided, which must be paid by the owner of the plot).It should be noted that in the settlement of Odintsovo, a benefit in the form of reducing the cadastral value of a land plot is not provided.
As we see, the categories of persons entitled to receive benefits partially overlap, but there are also differences. Therefore, in order to find out whether you belong to one of the categories of persons entitled to benefits and the deadline for submitting documents confirming the right to benefits to the tax authority, you must contact the representative body of the municipality at the location of the site.
Fines and penalties for late payment of taxes
If you have not paid land tax, then the tax office has the right to fine you. The fine is 20% from the unpaid tax amount.
Tax officers they won't be able to hold you accountable(impose a fine) if you violated the deadlines for paying land tax, but managed to pay the tax before preparing the tax appropriate tax non-payment act. Since liability establishes for non-payment (incomplete payment) of tax. And you paid the tax, albeit late.
In addition, for each calendar day of late payment of tax you will be charged penalties accrued. They are calculated from the day following the last day on which you should have paid the tax (tax payment due date). The last accrual of penalties occurs on the day the tax is actually paid.
Penalties are calculated based on interest rate, equal 1/300 the Central Bank refinancing rate in force during this period.
Payment of land tax is imposed on every payer who has objects of land taxation, and ignoring this obligation is fraught with sanctions from the Tax Code of Russia - the imposition of a fine for late payment and the accrual of a daily penalty. If you do not pay land tax for a long time, the Federal Tax Service can take the violator to court and forcefully collect the amounts due.
Procedure and methods of paying land tax
Organizations and individual entrepreneurs When calculating and transferring this payment to the budget, they must independently calculate its size, fill out a declaration, and also transfer advance payments to the budget.
Important! For ordinary citizens, the calculation is made by the Federal Tax Service - based on cadastral data on real estate from Rosreestr, and the individual has only to pay the land tax and keep the payment receipt for 3 years.
Payment of tax on country cottage area or land in the city, in rural areas- occurs according to the uniform principles of the Tax Code of the Russian Federation. In this matter, it is important who the owner of the land is, whether he has benefits and the period of transfer.
The procedure for paying land tax in the Russian Federation:
- Receive a tax notice from your Federal Tax Service. The deadline for receiving it is 30 days before the payment due date. If you have not received a notification, you should call the inspectorate and find out why. You may have received a notification in " Personal Area»on the Federal Tax Service website - check there. Along with the notification, the letter will also contain a completed land tax notice.
- Check the accuracy of the information in the notification - if there are any errors, you must contact the inspectorate.
- Make payment of land tax for individuals within the prescribed period.
Methods of paying land tax:
- at any bank at the cash desk, presenting a notice and cash;
- at the Russian Post office;
- through Internet banking - electronic services of your bank;
- through online wallet;
- using an ATM;
- You can pay land tax through a Sberbank terminal, as well as any terminals, but the transaction will incur a commission.
Whichever method you choose, get the receipt and keep it until the statute of limitations expires - i.e. 3 years.
Where to pay land tax
To which tax office should land tax be paid? This question worries citizens who have real estate far from their place of residence.
Article 397 of the Tax Code of the Russian Federation states that individuals pay the payment strictly according to the received tax notice - this will say where to pay the land tax, even if the land is in another region, but, as a rule, you need to pay at the location of the object. At the same time, it is not necessary to visit another region - you can carry out transactions while on your territory and without even leaving your home, and if you have any questions, you can first contact the inspectorate remotely - by phone or through electronic channels.
If the issue cannot be resolved in this way, you can always write out a power of attorney to a person living in that region so that he can visit the Federal Tax Service Inspectorate instead of you and find out the reasons for the discrepancies. The power of attorney will have to be sent to the representative by mail in a valuable letter.
When does land tax arrive?
The land tax is sent several months before the deadline for transfer to the treasury. Payment of land tax in 2018 must take place no later than December 3, since December 1 and 2 fall on weekends.
The tax notice with notice looks like this:
Details for land tax in 2018 are taken strictly from a personal notice - each municipality indicates the details of its budget, so in no case should you use another person’s notice, hoping that everyone has the same payment method.
If you have a registered “Taxpayer Personal Account”, find your notice there:
- Open the website nalog.ru.
- Log in to LKN.
- Follow the envelope sign.