Calculate land tax at the cadastral value for individuals and legal entities. How organizations correctly calculate land tax Cadastral tax on land

Land tax must be paid by everyone, regardless of whether the land is registered as a property, or belongs to the rights of perpetual use or lifetime possession. Its size is calculated by the tax inspectorate, which sends appropriate notices to the payers' addresses. You can also find out how much has been charged through Personal Area on the FTS website.

Taxation of land plots in Moscow and the Moscow region 2016

Land use taxes go to local budgets, therefore, rates, payment procedures and benefits are established by local authorities in whose territory the site is located. For example, the law of the city of Moscow establishes a tax rate of 0.25% (0.0025) for plots provided for horticulture, horticulture or dacha farming. The land tax in the Moscow region depends on the location, and is regulated by the resolutions of the Councils of Deputies of the corresponding city or rural settlement. Its size cannot be higher than 0.3% for individuals.

Cadastral tax on land

Currently, work is underway throughout Russia to assess the value of land. In the regions where it is completed, the cadastral land tax is calculated according to Rosreestr. The tax authorities send a form to the address of the owner of the site, which indicates the full calculation:

the cadastral value of the plot is the tax base;

the year (period) for which the accrual was made;

information about the object: address, cadastral number;

reduction in size due to existing benefits;

final tax payment.

If the site is in a common joint ownership several people, then the tax base is calculated equally for each. If it belongs to several persons on the right of shared ownership, the amount is calculated for each in proportion to his share.

How to calculate your own land tax

Let's find out what land tax in 2016 will need to be paid using a specific example.

The site was purchased and registered under a sale and purchase agreement on July 1, 2015. The site is located in the Ramensky district, on the territory of the Ulyaninsky rural settlement. The tax rate for summer cottages is 0.3%, cadastral valuation- 500,000 rubles. Then: amount = 500,000 × 0.003 × ½ = 750 rubles.

Usually receipt forms are formed in the second half of the year, the payment deadline is before October 1. The notification may not be received for some reason: absence from the place of registration, poor mail performance, mailbox hacking, and so on. In this case, the payer is obliged to notify the Federal Tax Service that he has unrecorded property with photocopies of documents attached before December 31. Such an obligation has been introduced by law since 2015, and starting from 2017, a fine of 20% of the unpaid tax amount will follow for its failure.

Determining the pay period

How to calculate the land tax if it is acquired in the middle of the year? In the example above, the final amount has been halved because the ownership of the plot has been registered since July 1st. Inheritance land plot, the sum of is hidden from the month of the opening of the inheritance, that is, from the day of the death of the testator.

When buying an object during the tax period (also in case of loss of the right when selling, donating), the amount of tax is considered for the full months of ownership. In this case, if the right arose before the 15th day or ended after this date, the month is included in its entirety. If the amount indicated in the inspection notice does not match your calculation, benefits are not taken into account, another mistake is made, you can correct the data.

What to do if the tax was calculated incorrectly

If you find that the amount is too high, you need to file an application with the inspection. Copies of documents with the correct information are attached to it. You can write it in any form, or on the form of the established sample. Overpayment is allowed to be credited against future payments, or you can return the amount - you need to indicate exactly how you want to do it.

When visiting in person, it is better to have two copies in order to keep one for yourself with a mark of acceptance. When sent by mail, you will have a dated receipt. The received application is considered by the Federal Tax Service within 10 days, and 5 days after the decision is made, the payer must be notified of the results. The money is returned after 30 days.

Land tax for pensioners. Federal and local tax credits

The law provides benefits for certain categories of citizens in the calculation of land tax. They can be divided into two types.

• Federal - reduce the tax base by 10,000 rubles. For example, if we take the previous example, then the calculation will be made from the amount of 490,000 rubles.

List of beneficiaries:

Heroes of the USSR and the Russian Federation, full cavaliers of the Order of Glory;

veterans of the Great Patriotic War and combat operations;

disabled people of 1.2 groups and from childhood;

liquidators of the Chernobyl accident.

• Regional - established by law or Decree of local authorities. So, in the territory of the Ramensky district, the above categories of federal beneficiaries are exempt from payment (100% benefit). In addition, the land tax for pensioners is reduced by 20%.

In order to take advantage of this opportunity, you need to submit an application and preferential documents to the Federal Tax Service (for disabled people, this is an ITU certificate). This must be done no later than February 1, 2016, if the land tax for 2015.

How to reduce the cadastral value

Establishment cadastral value land is carried out by order of the authorities. And most often it increases after each revaluation. This naturally leads to higher taxes. Ideally, it should be close to the market price of the site. In practice, estimates often differ by almost a third, with the latter usually less.

The law officially allows such a procedure as challenging the cadastral value. The order depends on the nature of the error:

if this is a technical error of the Rossreestr, the owner has the right to return the overpaid tax for the entire period from the moment the erroneous information was entered into the state register;

in the case when the market price has fallen due to objective factors: for example, construction of a harmful facility has begun on a neighboring site, an independent examination must be carried out.

In both cases, the issue is resolved as follows:

first, an appeal to the commission for resolving land disputes of the local Administration follows; refusal to satisfy the requirements serves as a basis for going to court;

if the court decides in favor of the owner of the land, then the new value is entered in the state register and only from that moment there are grounds for recalculating the tax.

In litigation, it should be taken into account that an independent land valuation can be carried out either on its own initiative before the application is submitted, or by court order. In the second case, all expenses for the payment of specialists in case of winning the case will be reimbursed by the losing party.

According to the Tax Code of the Russian Federation, all owners land plots obliged to pay land tax regardless of whether the site belongs to them on the property rights or is in use. To tax authority has not accrued penalties, you need to know how to calculate the land tax correctly.

The procedure for calculating land tax

Here you need to know not only the formula itself for calculating land tax, but also be able to collect all the necessary data. In addition, it would be good to know the available benefits to reduce the amount to be transferred to the budget.

Payers are various entities: both organizations and individuals. Who is not a payer? An enterprise or a private person who leases a site or uses it on the right of free fixed-term use. All exceptions are listed in Art. 31 of the Tax Code.

In addition, it is necessary to know whether the payer is entitled to a tax benefit.

Concerning tax base, then it is determined at the beginning of the tax period. The rates are specified in the Tax Code of the Russian Federation, but local authorities may make some adjustments. The authorities of the subjects of the federation have the right to expand the list of benefits, and general list provided for by the Russian Tax Code.

Tax base

Calculating the amount of land tax is not easy. It is necessary to start with determining the cadastral value of the site in accordance with Art. 390 NC. This value is taken as of January 1 of the current tax period. In cases where the plot is formed in the middle of the year, the cadastral value is taken at the time of state registration of rights to this land plot.

Legal entities are required to calculate the land tax on their own. Data on the cadastral value are posted on the official website of Rosreestr or on the website of the Federal Tax Service. For individuals, the calculation is made with the help of the tax authority, to which the authorities of the subjects provide data on the cadastral valuation.

Land tax rate

How the land tax is calculated for a particular plot and what rate you need to choose depends largely on the category of land. The tax rate is 0.3% or 1.5%. The subjects of the federation can change rates by reducing them.

The 0.3% indicator applies to lands that:

• purchased for personal subsidiary farming, horticulture or horticulture;
• used in housing and communal services;
• applied to engineering infrastructure;
• intended for agricultural production or for agriculture;
• necessary for the needs of defense, national security and customs.

Cadastral value

It is determined by state evaluation federation authorities. The determination is carried out at least once every 5 years.

In turn, the Rosreestr department prepares a list of objects that need to be assessed. After approval of this list, a cadastral valuation is carried out. The received data is sent to the Rosreestr department, which publishes the information on the website for free use.

Now this data is in the public domain. There is a land map where you can find the right plot. Unfortunately, not for all sites the cost can be seen immediately, since the card is still working in test mode.

Reporting and payment procedure

Legal entities and individual entrepreneurs using the land plot for their entrepreneurial activity, are required to report to the tax authority by filing a land declaration no later than February 1.

• heroes of the USSR and the Russian Federation;
• all disabled people of the first group;
• disabled persons of the second group who received this status before 2004;
• WWII veterans;
• combatants;
• persons who have received disability as a result of radiation sickness;
• citizens who participated in activities related to nuclear weapons testing;
• disabled from birth.

This list can be expanded, for example, by the peoples living in Siberia and using the land for fishing. For such categories of payers, a rate significantly lower than usual is applied.

The listed benefits are not automatically granted: in order to receive them, you must apply with an application to territorial body tax office and submit an application. After the necessary procedure, the taxpayer can count on a reduction in the rate.

Land tax calculation examples

The formula for calculating land tax is quite simple.

For individuals

Since individuals, as a rule, own land plots belonging to the category of agricultural land, the rate for calculating the tax is 0.3%. Thus, the formula for calculating land tax for individuals is as follows:

Tax amount = cadastral item * 0.3%

We mentioned above that in paragraph 5 of Art. 391 of the Tax Code of the Russian Federation provides a list of persons who are entitled to receive a tax deduction from the cadastral value - 10,000 rubles. That is, the taxpayer deducts 10,000 rubles from the total cadastral value of the site, and then pays the tax. The formula can be presented in the following form:

Tax amount \u003d (Cadastral St. - 10,000) * 0.3%

Example. Citizen T. owns a land plot of 10 acres. The cadastral value of the plot is determined in the amount of 644,330 rubles as of 01.01.2016. Citizen T. is a veteran of the Second World War, therefore, he is entitled to a tax deduction in the amount of 10,000 rubles. Thus, the amount of tax payable for 2016 will be equal to:

(644,330 - 10,000) * 0.3% = 1,902.99 rubles.

Individuals are also required to pay tax on the land under the apartment building where they own housing. To calculate the land tax in an apartment building, you need to know the exact value of the total area of ​​​​the apartment. The amount of tax payable depends entirely on the total area of ​​the apartment. The calculation of land tax for SNT is carried out in a similar way. The amount of tax depends on the area of ​​the land allotment in SNT. Both an apartment in an apartment building and a plot in SNT are common fractional ownership individuals. Therefore, the amount of tax directly depends on the area of ​​the plot in the total area of ​​SNT. If the site is in common joint ownership, then each owner pays tax in equal parts of the total amount of tax.

Example. Citizen M. owns a land plot in SNT. Plot area - 9 acres, SNT area - 450 acres. As of January 1, 2016, the cadastral value of SNT was 99,640,453 rubles. Citizen M. has no benefits. The plot of citizen M. occupies 1/50 of the total area of ​​SNT (9/450). Consequently, he must pay a land tax in the amount of 1/50 of general tax SNT. The total amount of tax for SNT in 2016 will be equal to:

99,640,453 * 0.3% = 298,921.36 rubles

Citizen M. must pay 298,921.36 * 1/50 = 5,979 rubles.

For legal entities

Legal entities independently calculate the amount of tax payable. The formula for calculating is identical to that established for individuals, but you need to be careful with the definition of the category of land. Legal entities, unlike individuals, can own land of any category, in Art. 395 of the Tax Code of the Russian Federation is a list legal entities who are completely exempt from paying land tax. tax deductions for legal entities are not provided.

Example. Doverie LLC owns the land on which various religious buildings are built. As of January 1, 2016, the cadastral value of this piece of land is 57,980 rubles. According to the Tax Code of the Russian Federation, Doverie LLC will not pay anything, since a religious organization is completely exempt from paying land tax.

Example. LLC "Voskhod" owns a land plot in the Moscow region, which is used for the production of agricultural products, and an apartment in an apartment building in the Lipetsk region. As of January 1, 2016, the cadastral value of a land plot in the Moscow Region was 34,667,400 rubles, and total area apartments in the Lipetsk region - 62.8 sq. m. (total area of ​​the house - 628 sq. m.). Cadastral value apartment building equal to 1,500,251,000 rubles. The tax rate for land under an apartment building in the Vologda Oblast is 0.04%.

For land in the Moscow region Voskhod LLC must pay: 34,667,400 * 0.003 = 104,000 rubles.

For an apartment in the Vologda region: 1,500,251,000 * (62.8 / 628) * 0.0004 = 60,010 rubles.

In this way, total amount tax for 2016 for Voskhod LLC will be equal to and will amount to 104,000 + 60,010 = 164,010 rubles.

How the land tax is calculated: Video

Current tax law provides for the obligation of land owners to pay land tax. The payers of this tax are individuals and legal entities that own a land plot on the basis of the right of ownership, the right of perpetual use or lifetime inheritable possession. In addition, the obligation to pay this tax arises from tenants of land that is in state and municipal ownership.

The procedure for calculating and paying land tax

Land tax refers to local taxes, that is, all funds from it go to the budget of the municipality where the subject of taxation is located.

The tax base for this payment is formed by the cadastral value of the land plot as of January 1.

The legislation provides for various rates of this tax, which depend on the characteristics of the object of taxation, as well as on the category of the taxpayer.

Land tax rates in 2016 for individuals

Citizens pay land tax on the basis of a special notice from the Federal Tax Service of Russia. The tax authority calculates the amount of tax and provides it to the taxpayer, who is obliged to pay the land tax before October 1, 2016.

The size of the tax rate is determined by the local authorities, but they cannot exceed the maximum, regulated by the Tax Code of the Russian Federation. Currently, the law defines two options for maximum rates:

1) 0.3% for the following land plots:

• Agricultural land or land settlements used for agricultural production;
• The lands occupied housing stock and objects of communal infrastructure;
• Land for personal subsidiary farming, gardening, horticulture, animal husbandry, dacha farming;
• The land is limited in circulation.

2) 1.5% - in relation to other land plots.

Provides legislation and certain benefits for this tax. For example, the indigenous peoples of the North, Siberia and the Far East are completely exempted from paying land tax in respect of lands used for traditional crafts.

In addition, the following categories of individuals can reduce the taxable base by 10,000 rubles:

• Heroes of the Soviet Union, Heroes Russian Federation, full cavaliers of the Order of Glory;
• disabled people of I and II disability groups;
• disabled children;
• veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations;
• individuals entitled to receive social support in accordance with the Law of the Russian Federation "On social protection citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant”, in accordance with federal law dated November 26, 1998 N 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" and in accordance with the Federal Law of January 10, 2002 N 2-FZ "On social guarantees citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site”;
• individuals who, as part of special risk units, directly participated in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities;
• individuals 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 weapons and space technology.

Local authorities have the right to establish additional benefits and preferential categories for this tax.

Advice: You can check the correctness of the calculation of the land tax using the Public Cadastral Map. To do this, it is enough to find your land plot on it, for example, by cadastral number. The map will display information on the site: area, cadastral value, land category and purpose. Based on the data obtained, it is possible to calculate the tax. For example, if the site belongs to the category of agricultural purposes, for example, under private household plots, then the rate will be 0.3%. We multiply the rate by the cadastral value and get the amount of tax, and it will be maximum size, since this rate is the maximum.

Land tax for individual entrepreneurs in 2016

The land tax cannot be included by the entrepreneur in the costs of the simplified tax system, it does not reduce and.

Land tax rates in 2016 for legal entities

The calculation of land tax by legal entities is carried out independently. They are responsible for submitting the relevant tax return before February 1 of the year following the reporting year. For example, for 2016, the declaration must be submitted before February 1, 2017, and tax must be paid within the same period. But here it is necessary to take into account the peculiarities of regional legislation, since the law allows the subjects to establish advance payments, in which case the tax must be paid quarterly. The land tax declaration must be included in the list maintained by any organization. This declaration is not required to be submitted by organizations that do not have land plots on their balance sheet.

Tax on agricultural land in 2016

Land tax rates for legal entities are the same as for citizens. The possibility of benefits for organizations for this tax is provided for by the legislation of the regions. At the federal level, benefits are established only for resident companies of special economic zones.

The current legislation proceeds from the principle of recognizing the special value of land plots involved in agricultural turnover. The legislation also provides state support persons using the land for agricultural production. Therefore, reduced tax rates apply to land plots classified as agricultural land. base rate defined as 0.3% of the cadastral value. Local authorities can reduce this rate to 0%. This may take into account the nature of the use of the land, its location, agrochemical, geodetic or geographical parameters.

Land tax rate in 2016 in the Moscow region

Most municipalities Moscow region maximum rates for land tax, i.e. 0.3 and 1.5 percent. As practice shows, the size of the tax in some cases is quite serious. In this case, it is necessary to understand that the cadastral value of the land plot is taken for calculation, which may turn out to be overestimated. In this case, it is possible to reduce the amount of tax by conducting an independent assessment of the value of the land, and by challenging the existing cadastral value in court.

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Land is an excellent resource that makes it possible to create even in economically stable times. The size tax payments for a land plot is incomparable with the income (not only material) that can be obtained from owning land. Therefore, the payment of land tax should not be a heavy burden, the correct approach to payment will allow you to avoid unnecessary trouble, and the land will serve as a source of only positive emotions.

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Every year, tax legislation undergoes changes. And taxpayers who own plots of land should know whether any new innovations have been made in relation to the land tax. In 2016, no changes were made to this tax. But the changes that came into force earlier still arouse interest and many questions.

Determining the tax base

The largest number issues related to the tax base. For land tax, the cadastral value of the land is used as such a base. To establish it, government agencies must conduct a cadastral valuation (clause 2, article 66 of the Labor Code of the Russian Federation). The assessment of the site is carried out according to the Rules, developed by Decree of the Government of the Russian Federation of April 8, 2000 N 316 (as amended on 06/30/2010).

The state cadastral valuation is also carried out taking into account the data that are available in urban planning, forestry, water, land and other cadastres. The results of the assessment of sites are entered into the database of the state land registry.

The cadastral value of the land corresponds as closely as possible to its market price, and its size is strongly influenced by the location of the site and market prices in its area. Therefore, two plots located side by side on the same street cannot have a big difference in price. Conversely, two similar sites located in different areas may have a significant difference in assessment.

If land owners do not agree with the results of the state assessment, they can apply to the court or the dispute resolution commission on the results of determining the cadastral value ().

The tax base is determined as of the first day of January of the year that is the tax period. If the site was already formed during the tax period, then the base is determined by the cadastral value at the time the site was put on state cadastral registration.

If the cadastral value of the plot has changed by a court or commission decision, information about the new price is taken into account from the tax period in which the application for revision of the cadastral value was submitted, but not earlier than the date when the disputed value was entered into the state cadastre.

To find out about the cost of your site and how it will be new tax on land in 2016, you can refer to the Reference Information on Real Estate. This program is posted on the official Internet resource of Rosreestr.

In order to find out the data on your site, you need to enter its cadastral number in the search bar. If the cadastral number is unknown, then you can also get information about the cost through the public cadastral map posted on the website kadastrmap.ru. Here you can find out the cost of the site, using only geographical landmarks.

An increase in land tax in 2016 can be expected for those who have changed the cadastral value of the plot upwards. This can happen if a mistake was made earlier or other factors that affect the change in the cost of the site have changed.

Land tax calculation

As noted above, the basis for calculating the tax is the cadastral value of the site. This value must be multiplied by the tax rate.

The land tax rate is set by the municipalities. They independently determine the rate and can provide benefits for a certain category of citizens. The tax code sets only the maximum values.

The increase in land tax in 2016 may be due to a change in the applicable rate or the additional application of a coefficient. Cases when it is necessary to apply a coefficient when calculating the tax are indicated in Article 396 tax code.

tax calculator, posted on the website of the Federal Tax Service, will help calculate the land tax online.

Tax payment procedure

December 1 is the deadline by which an individual must pay tax for the expired tax period. The taxpayer will learn about the amount of the new land tax after receiving a tax notice, on the basis of which the payment must be made.

tax requirement may be sent for no more than 3 tax periods that have passed since the calendar year in which the notification was sent.

Land tax changes affected individual entrepreneurs. Starting from 2015, individual entrepreneurs must pay tax on the basis of a notification. Previously, they had to make their own calculations and pay tax on the basis of the submitted declaration.

Land tax, like property tax, is local tax, i.e. it is paid to the budget of the municipality (or federal cities of Moscow, St. Petersburg and Sevastopol) where it is installed and in which the land plot is located.

Who pays land tax in 2020

Land tax must be paid by persons owning plots on the basis of ownership, permanent (unlimited) use or lifetime inheritable possession.

If land plots are owned by individuals on the right of gratuitous fixed-term use or were transferred to them under a lease agreement, the land tax no need to pay.

Land tax rates

tax rate cannot exceed 0,3% from the cadastral value of the plots:

• occupied by the housing stock and utility infrastructure facilities and acquired for housing construction, except for plots used in business activities (the exception is valid from the tax period of 2020);
• acquired for personal subsidiary farming, gardening, horticulture. From the tax period of 2020, the rate applies to the plots of this group if they are not used in business activities;
• from the tax period of 2020 - land plots general purpose intended for gardening and horticulture by citizens or intended for the placement of other common property.

The tax rate for other plots should not exceed 1,5% from the cadastral value.

Calculation formula

Note! Since 2015, individuals, including entrepreneurs, do not have to calculate land tax on their own. This responsibility lies with the IFTS. Payment is made according to the tax notice.

Land tax is calculated according to the following formula:

Land tax \u003d Kst x D x St x Sq,

kst- the cadastral value of the land plot (it can be found on the official website of Rosreestr or using a cadastral map).

D- the size of the share in the right to the land plot.

St- tax rate (find out tax rate in your region can be found on this page).

Kv– coefficient of land plot ownership (applies only in case of ownership of a land plot for an incomplete year).

Land tax benefits

federal benefits

The indigenous peoples of the North, Siberia and Far East, as well as their communities - in relation to the sites that are used to preserve the traditional way of life.

When calculating tax for certain categories payers base is reduced by the cost of 6 acres of land area. The benefit is valid for disabled people of groups 1 and 2, Heroes of the USSR and the Russian Federation, veterans of the Second World War, pensioners, parents with many children, "Chernobyl victims". A complete list of preferential categories is in paragraph 5 of Art. 391 of the Tax Code of the Russian Federation.

If there are several sites, the exemption from taxation of 6 acres is valid only for one of them. The payer himself can choose which one. To do this, he needs to submit to any IFTS a notification of an elective land plot in the form approved by order of the Federal Tax Service dated 03/26/2018 N ММВ-7-21 / [email protected]

Local Benefits

The representative bodies of municipalities may, by their acts, introduce additional benefits for certain categories of citizens. They allow not only to reduce the amount of land tax required to be paid, but also not to pay it at all.

To obtain information about the established benefits for land tax, you can use a special service on the website tax service.

Calculation examples

Example 1. Calculation of land tax for a full calendar year

Object of taxation

Petrov I.A. owns a land plot in the Moscow region.

The cadastral value of the plot is 2 400 385 rubles.

Tax calculation

0,3%.

RUB 7,201(2,400,385 rubles x 0.3 / 100).

Example 2. Calculation of land tax for an incomplete calendar year

Object of taxation

In October 2018, Petrov I.A. registered the rights to a land plot located in the Moscow region.

Its cadastral value is 2 400 385 rubles.

Tax calculation

The tax rate for this land plot is provided in the amount 0,3% .

The land tax for the three months of 2018 in this case will be equal to: 1 801 rub.(2,400,385 rubles x 0.3 / 100 x 0.25),

where, 0,25 - coefficient of land ownership time (3 months / 12 months).

Example 3. Calculation of land tax for a share of a land plot

Object of taxation

Petrov I.A. owns ¾ of the land plot located in the Moscow region.

Its cadastral value in 2018 is 2 400 385 rubles.

Tax calculation

The tax rate for this land plot is provided in the amount 0,3% .

The land tax in this case will be equal to: 5 401 rub.(2,400,385 rubles x ¾ x 0.3 / 100).

Example 4. Calculation of land tax taking into account benefits

Object of taxation

Veteran of military operations Petrov I.A. owns a land plot in the Moscow region.

The cadastral value of the plot in 2018 is equal to 2 400 385 rubles.

Tax calculation

The tax rate for this land plot is provided in the amount 0,3% .

The land tax in this case will be equal to: 7 172 rub.((2,400,385 rubles - 10,000 rubles) x 0.3 / 100),

where, 10 000 rub.- a benefit that is provided to Petrov I.A. due to the fact that he is a combat veteran.

tax notice

The tax service calculates the land tax for individuals, after which it sends a notification to their address of residence, which contains information on the amount of tax, the deadline for payment, etc.

Tax notices in 2020 for 2019 will be sent to residents of Russia from April to September.

In case of detection erroneous data in the notification it is necessary to write an application to the tax service (the application form is sent along with the notification). After confirming these data, the tax amount will be recalculated and a new notification will be sent to the taxpayer.

Tax notice not received

Many land owners mistakenly believe that if they have not received a notification from the tax service, then they do not need to pay land tax. This is not true.

On January 1, 2015, a law came into force, according to which taxpayers in case of non-receipt tax notices obliged self-report to the tax authority on the availability of objects real estate as well as vehicles.

The above message, with copies of title documents attached, must be submitted to the Federal Tax Service Inspectorate in respect of each object of taxation once before December 31 of the next year. For example, if the land was purchased in 2018, and no notifications were received on it, then information must be provided to the IFTS by December 31, 2020.

Therefore, if you do not receive a notification, the Federal Tax Service recommends taking the initiative and contacting the inspection personally (you can use this service to make an appointment online).

In the event that a citizen independently reports that he has a land plot on which no tax has been charged, the calculation of the payment will be made for the year in which the specified report was submitted. However, this condition is valid only if there was no information about the reported object in the tax office. If the notice for payment was not sent for other reasons (for example, the taxpayer's address was incorrectly indicated or it was lost in the mail), then the calculation will be made for all three years.

For failure to submit such a message to set time the citizen will be held accountable under paragraph 3 of Art. 129.1 of the Tax Code of the Russian Federation and fined 20% of the unpaid tax on the object for which he did not submit a report.

Deadline for payment of land tax

In 2020, for all regions of Russia, single term payment property taxes – no later than December 1, 2020(to pay tax for 2019).

note that in case of violation of the terms of payment of land tax, a fine for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation will be charged on the amount of arrears. In addition, the tax authority may send the debtor's employer a notice of debt collection at the expense of wages, as well as impose restrictions on exit from the Russian Federation. Individuals will not be charged a penalty for non-payment of taxes.

You can pay land tax using a special service on the official website of the tax service.

For this you need:

How to find out tax debt

You can find out if you have tax debts in several ways:

1. By personally contacting the territorial tax authority of the Federal Tax Service at the place of residence.
2. Through the personal account of the taxpayer on the official website of the Federal Tax Service.
3. With the help of a special service on the Unified Portal of Public Services.
4. Through the data bank on the official website bailiffs(only for debtors whose cases are in enforcement proceedings).