How to submit a land tax return
The land tax declaration must be submitted to the Federal Tax Service at the location of the land plot (clause 1 of Article 398 of the Tax Code of the Russian Federation).
However, if the company owns several plots, then the procedure for submitting the declaration is as follows.
If land plots are located on the territories of several municipalities and are under the jurisdiction of one Federal Tax Service, then one declaration is submitted with the completion of sections of the declaration according to the corresponding OKTMO codes. In this case, a separate section 2 is filled out for each of the sections.
If the sites are under the jurisdiction of different Federal Tax Service Inspectors, then you can submit a declaration for all sites to one of them, notifying other inspections in any written form.
If the plots are located in different municipalities and are controlled by the same Federal Tax Service, then you need to submit one declaration. In this case, a separate section 2 is filled out for each section indicating the corresponding OKTMO code.
If the municipalities where the sites are located supervise several inspections, then declarations are submitted to each of them.
The largest taxpayers submit declarations to the tax authority at the place of registration as such.
Submission of land tax return 2021: deadlines
The Tax Code establishes a uniform time frame for filing tax reports for all taxpayers. The procedure for submitting a “land” declaration is regulated by the provisions of Art. 398 of the Tax Code of the Russian Federation - the deadline for submitting a land tax return ends on February 1 of the year following the tax period.
The length of the tax period corresponds to the calendar year. For 2021, enterprises owning land plots will have to report no later than 02/01/2019. This time the deadline fell on Friday, and in situations where the deadline for submitting a land tax return coincides with a non-working day, the transfer is carried out according to the rules 7 tbsp. 6.1 of the Tax Code of the Russian Federation - the deadline for filing is postponed to the next working day after such a day off (non-working holiday). There is no transfer this time.
For late filing of the declaration, liability and enforcement measures are provided for in paragraph 1 of Art. 119 of the Tax Code of the Russian Federation. The taxpayer is fined for such an offense. The amount of the penalty is tied to the amount of obligations indicated in the reports submitted late - 5% of the amount of unpaid tax (according to the declaration) for each, incl. incomplete, overdue month. Even if the report reflects a zero tax liability, material punishment will be applied, but in a minimum amount equal to 1000 rubles. The maximum penalty is 30% of the value of the unpaid tax liability reflected in the overdue return.
When a land tax return is prepared, the deadlines must be met, but it is equally important to generate the report using the correct template. The declaration form was changed in 2018; for this year it will be necessary to report on a new form, changes to which were made by order of the Federal Tax Service dated August 30, 2018 No. ММВ-7-21/509.
Land tax declaration form for 2019
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. ММВ-7-21/ [email protected] By Departmental Order dated August 30, 2018 No. ММВ-7-21/ [email protected] this form was updated.
As often happens, the form was updated to adapt it to the changed legislation. Among the changes:
- now the form takes into account the change in the cadastral value of the land plot, which occurred due to a change in either its area, or type of use, or other characteristics;
- it became possible to calculate the payment when the site was allocated for housing construction, but stood idle for a long time, which is why the increasing coefficient increased;
- land category codes, which must be accurately indicated when filling out the form, have been updated.
Control ratios will help you check your declaration.
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 ”.
How to fill out a land tax return
The declaration consists 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.”
Section 1 is completed for all land plots located within the relevant municipalities (shares of land plots located within the boundaries of the relevant municipalities (federal cities of Moscow, St. Petersburg and Sevastopol), shares in the right to a land plot).
Section 2 is completed for each land plot (share of a land plot located within the boundaries of the corresponding municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol), share in the right to a land plot), owned by right of ownership, right of permanent (perpetual) use organizations. In this regard, the declaration may include several sections 2, since section 2 of the declaration is filled out separately for each land plot with the corresponding OKTMO and KBK codes.
The declaration is generated in relation to the amounts of land tax payable to the budget according to the relevant OKTMO of the municipality. At the same time, the declaration submitted to the tax authority indicates the amounts of land tax, the OKTMO codes of which correspond to the territories of municipalities.
Who submits the declaration
According to the new form, organizations will have to report in relation to land plots owned by them by right of ownership or right of permanent (perpetual) use and recognized as an object of taxation - that is, located within the municipality (federal cities of Moscow, St. Petersburg and Sevastopol), on territory of which land tax has been introduced.
Individual entrepreneurs do not need to report land tax from January 1, 2015, so the new declaration form is not designed for them.
Responsibility
For failure to submit a land tax return on time, liability is provided under Art.
119 of the Tax Code of the Russian Federation. For each full or partial month of delay in the declaration, a fine of 5 percent of the tax not paid on time is collected. The maximum penalty is 30 percent of the tax not paid on time on a late return.
If the company did not pay the tax on time or violated the deadline for submitting the zero declaration, then the fine will be collected in the minimum amount - 1 thousand rubles.
In addition, officials of the organization may be fined in the amount of 300 to 500 rubles on the basis of Art. 15.5 Code of Administrative Offenses of the Russian Federation.
How to fill out a declaration
We will show you how an organization fills out a new land tax declaration form using a numerical example.
EXAMPLE.
HOW TO COMPLETE A LAND TAX DECLARATION Let's assume that Vector LLC acquired a plot of land located on the territory of Arkhangelsk on July 10, 2017, for the temporary placement of a parking lot. The cadastral number of the plot is 14:10:14538:0005 (conditional). As of 01/01/2017, the cadastral value of the land (line 050 of section 2) is equal to 1,250,000 rubles. The plot was purchased before July 15, therefore July is recognized as a full month, and the coefficient Kv (line 140 of section 2) is equal to 0.5 (6: 12). Vector LLC has no benefits for this site, therefore the tax base (line 110 of section 2) is 1,250,000 rubles, and the K coefficient (line 170 of section 2) is equal to 1.0. The tax rate (line 120 of section 2) in relation to such plots is equal to 1.5 percent. The tax amount for the year (line 250 of section 2) is: RUB 1,250,000. × 1.5 × 0.5: 100 = 9375 rubles. In 2021, Vector LLC made an advance payment for the third quarter (line 027 of section 1) in the amount of 4688 rubles. (RUB 1,250,000 × 1.5: 4: 100). Thus, the land tax that must be paid additionally for this plot (line 030 of section 1) is 4,687 rubles. (9375 rubles – 4688 rubles).
Follow the link to see a sample of filling out a land tax return.
Tax return for land tax. If there are several plots of land
If land plots are located in the same city, but in different districts, is it possible to submit a land tax return and pay tax to one tax office? And if so, what needs to be done for this?
According to Art. 83 Tax Code of the Russian Federation
organizations are subject
to registration
with the tax authorities, respectively,
at the location of
the organization, the location of its separate divisions, as well as
at the location of the real estate and vehicles owned by them
and on other grounds provided for by the Tax Code of the Russian Federation.
Registration and deregistration of an organization with the tax authority at the location of its real estate and (or) vehicles are carried out on the basis of information
, reported by bodies carrying out cadastral registration, maintaining the state real estate cadastre and state registration of rights to real estate and transactions with it, bodies carrying out registration of vehicles.
The organization is subject to registration with the tax authorities at the location of the real estate
belonging to it by right of ownership, right of economic management or operational management.
Moreover, as a general rule, the location of the property
the actual location of the property
is recognized .
Land plots are classified as real estate
(
Article 130 of the Civil Code of the Russian Federation
).
Land tax
and advance tax payments are paid by taxpayers - organizations to the budget
at the location of land plots
recognized as an object of taxation in accordance with
Art.
389 of the Tax Code of the Russian Federation (
Article 397 of the Tax Code of the Russian Federation
).
Taxpayers - organizations in relation to land plots owned by them by right of ownership or right of permanent (perpetual) use and used (intended for use) in business activities, after the expiration of the tax period no later than February 1
of the year following the expired tax period, submit
a tax return on land tax to the tax authority at the location of the
land plot (
Article 398 of the Tax Code of the Russian Federation
).
In accordance with clause 1.2 of the Procedure for filling out a tax return for land tax
, approved by order of the Federal Tax Service of the Russian Federation dated October 28, 2011 No. ММВ-7-11/ [email protected] ,
the declaration includes
:
- 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.”
When filling out sections of the declaration, at the top of each page, indicate the TIN and the reason code for registering the taxpayer (KPP is indicated if available).
The declaration is completed in relation to the amounts of land tax payable to the budget according to the corresponding OKATO code(s) of the municipality.
At the same time, the declaration submitted to the tax authority indicates the amounts of land tax, the OKATO codes of which correspond to the territories of municipalities subordinate to this tax authority.
Clause 2.11 of the Procedure establishes that if there is
For a taxpayer of
several taxable objects located on the territory of one municipality
a separate sheet of Section 2 of the declaration
is filled out for each taxable object (share of a land plot located within the boundaries of a municipality, share in the right to a land plot) .
That is, if an organization has several land plots located on the territory of one municipality, it must submit a single declaration
.
For each land plot, Section 2 of the declaration must be completed separately.
In this case, the checkpoint is indicated on the title page
, which is assigned to the organization
by the tax authority to which the declaration is submitted
.
In Section 1
indicates
the calculated amount of land tax
payable to the budget for the tax period according to the taxpayer, calculated at the location of the land plot (share of the land plot) according to the corresponding KBK and OKATO codes.
When making payment
documents and filling out
tax reporting
, detailed OKATO codes of the districts of Yekaterinburg are not used.
The specified documents must contain the OKATO code
municipal formation "Ekaterinburg city":
65401000000
.
Section 2 is filled out separately for each land plot
(share of land
located within the boundaries of the relevant municipality
).
By line 020
the OKATO code of the municipality on whose territory the land plot (share of the land plot) is located and for which the amount of land tax is payable is indicated.
According to Art. 2 of the Federal Law of October 6, 2003 No. 131-FZ “On the General Principles of the Organization of Local Self-Government in the Russian Federation” municipal formation
is an urban or rural settlement, municipal district,
urban district
or intracity territory of a city of federal significance.
The Budget Code of the Russian Federation establishes that land tax is credited at a rate of 100% to the budgets of urban districts, which include Yekaterinburg
.
Back in 2005, the Federal Tax Service of the Russian Federation explained that since land tax is fully credited to the city budget
Moscow, the taxpayer in relation to land plots located on the territory of the city of Moscow
has the right to submit one tax return
for these land plots to the tax authority with which the taxpayer is registered at the location of one of the specified land plots (with notification of other tax authorities) (letter dated 26.04 .2005 No. 21-4-04/ [email protected] ).
This explanation is still relevant today.
But there are no requirements for notifying other tax authorities.
How to submit a declaration
Organizations that are not major taxpayers submit a declaration to the tax office at the location of the land plot no later than February 1 of the year following the reporting tax period - the calendar year (clauses 1, 3 of Article 398 of the Tax Code of the Russian Federation). And the largest taxpayers report at their place of registration. Moreover, if the last day of the period falls on a weekend or non-working holiday, the end of the period is postponed to the next working day.
An organization can submit a declaration:
- to the tax office - in person or through a representative;
- by mail – by a valuable letter with an inventory of the contents;
- in electronic form via TKS with an enhanced qualified electronic signature.
