Advance payments for land tax c. What are the deadlines for paying advance payments for land tax? Deadlines for payment of advance payments for land tax by enterprises

Over the past few years, a significant part of Russians have chosen to move from comfortable apartments to private households. The main advantage in favor of this decision was the opportunity to save on food at the expense of household farming and on paying bills from management companies for unscrupulous and sometimes not performed work at all.

Since the middle of last year, the media began to publish frightening forecasts, according to which the land tax will be increased several times. Consequently, the Russian’s wallet will become even more empty.

Is everything really that bad and what awaits domestic landowners?

New land tax 2019: about changes and calculation procedures

The land tax was established by the Russian Tax Code (TC RF), and is regulated by local authorities of cities and regions.

Local municipalities are authorized to set tax rates within the limits dictated by Sec. No. 31 of the Tax Code of the Russian Federation, regulate the procedure and deadline for payment (for institutions), as well as introduce benefits and exempt certain categories of citizens from paying taxes.

Previously, the amount of land tax was calculated based on the book value of the site, which was quite low. The amount resulting from this calculation was not burdensome for payers. In the sixteenth year of the second millennium, everything changed dramatically.

Now land tax (hereinafter referred to as ZN) will be calculated taking into account the cadastral value, which is equal to the market value, which foreshadows an increase in the amount several times. The whole point is that the cadastral price was set by independent appraisers, so to speak “by eye”, often based on unreliable data, and in some cases it significantly exceeded the current market value.

Objects subject to land taxation in 2019

The objects of taxation by this tax are land plots located on the territory of the Russian Federation, where this type of tax is implemented by regulations approved by regional authorities. Moreover, these lands must be the property of citizens or organizations.

The main objects of taxation include the following lands for agricultural, recreational and industrial purposes:

areas for agricultural activities of organizations;
plots that belonged to dacha communities and individual citizens, acquired for the purpose of farming;
facilities supporting the activities of industrial enterprises. This also includes areas for the construction of structures that support the work of organizations;
shares of the fund of forest and water areas owned by institutions and citizens in particular;
lands of tourist and recreational areas, also if boarding houses and recreation centers and other buildings are located on them.

Not subject to this tax are plots that are state property, removed from circulation in accordance with Russian legislation, that are of historical and natural value for the country, and plots allocated for the construction of apartment buildings.

Interest rate on land tax for legal entities and individuals

Land tax rates are regulated by local municipalities or city authorities. However, Art. No. 394 of the Tax Code of the Russian Federation provides for a range of permissible fluctuations of this value.

If at the time of calculation the tax rate (TS) is determined by local authorities, then the calculations use the value prescribed by the Tax Code of the Russian Federation as of today:

for areas of the agricultural sector, lands on which housing buildings and utility complexes are located, as well as areas allocated for subsidiary farming, Article No. 394 of the Tax Code established a tax in the amount of 0.3% of the price of the object according to the cadastre.
For lands used for other needs - 1.5% of the price from the cadastre.

Local municipalities are authorized to differentiate and regulate tax rates based on the category of land, location of the facility, purpose and permission to use. Thus, each region can have its own NS for a specific object.

You can find it out on the website (FTS) of the Federal Tax Service in the subsection “Reference Information” or by following the link: http://www.nalog.ru/rn50/service/tax/, also from regulations and legal acts in local municipalities, often this data is posted on stands and notice boards in the regional Federal Tax Service.

Land tax calculation system in 2019

For individuals, calculations will be made by employees of the Tax Service. This category of citizens will simply need to promptly pay bills received in the form of letters from the above-mentioned authority.

If you disagree with the amount indicated in the invoices for payment, you can calculate it yourself using a simple formula:

This is a standard formula for calculating salary, which does not take into account benefits and reduction factors. For the preferential category of the population, the amount will be reduced taking into account the preferential coefficient.

For citizens who took ownership in the middle of the calendar year, which was the reporting period for land tax, the amount will be divided by twelve and multiplied by the number of months of official ownership of the plot. For shared ownership, the amount will be distributed to taxpayers according to their shares.

That is, the owner of 1/3 of the plot will have to pay 1/3 of the total tax.

To calculate, you will need to clarify the cadastral value of your property. This can be done by submitting a request to the Cadastral Chamber or Rosreestr, or on their official website, you can also use the information portal by following the link: http://kadastr.ktotam.pro/.

Since 2015, individual entrepreneurs who were individuals have been relieved of the obligation to submit a land tax return. Now they will make payments according to invoices from the Tax Inspectorate.

Legal entities will make calculations independently, taking into account all the features: whether there was a transfer of land to another category, a change in the status of an individual to a legal entity, the beginning or end of activities in the middle of the reporting year.

How to find out the amount of land tax from the tax service is shown in the video.

Existing land tax benefits in 2019

Like any other form of taxation, ZN has its own preferential categories among individuals and organizations.

Preferential rates established by Federal legislation apply to the following groups of persons:

disabled people and veterans of World War II and other military operations.
disabled people of groups I and II, as well as disabled children.
heroes of the Russian Federation and the Soviet Union.
citizens who participated in testing nuclear weapons and eliminating the accident at the Chernobyl nuclear power plant.
disabled people with radiation sickness acquired as a result of space and nuclear tests.

All of the above persons have the right to expect a reduction in the tax base (the price of the plot according to the cadastre) by 10,000 rubles. To do this, you need to confirm your rights by presenting the necessary documents to the tax authorities.

The list of organizations exempt from land tax by the federal authorities is specified in Article No. 395 of the Tax Code of the Russian Federation. The remaining benefits are approved and distributed by local municipal authorities.

The decisions of the authorities are communicated to the population through publications in newspapers and on administration stands.

Timing and procedure for tax payment in 2019

Payments must be made in the region where the facility is located. Land tax payers are individuals. persons and associations who have become owners or permanent owners of plots of land. Payment deadlines are set by municipalities and, as a rule, are different for individuals. persons and legal entities.

Individuals and individual entrepreneurs classified as such receive a tax notice with the specified amount and payment deadline. The latest amendments to the Federal Law (Federal Law No. 320) dated November 23, 2015 approved the payment deadline until the first December of the year following the “paid year.”

Legal entities that made quarterly advance payments, which are also set by local authorities (hence the differences by region), usually adhere to the schedule: until the end of April, July and October, that is, at the end of the reporting quarter. Payment for the last quarter of the previous year is made to the local budget before the first of February of the current year.

The Tax Code provides for penalties in the form of penalties or fines for late, incomplete payment or non-payment of the ZN. Due to an unintentional violation, the fine will be about 20% of the annual tax amount, and as a result of an intentional violation up to 40%.

Penalties will be charged for each day of delay and amount to 1:300 of the refinancing rate.

BCC for land tax 2019

An important attribute when making and processing payment for a payable tax are the budget classification codes, which are shown in the table.

Name of land tax payment	Budget classification code
Name of land tax payment	For federally significant cities	For Russian cities	For urban areas	For urban lands within district boundaries	For inter-settlement territories
Tax payment	1821060603103 1000 110	182106 06032 04 1000 110	1821 06 06033 13 1000 110	1821 06 0603212 1000 110	1821 06 0603305 1000 110
	182106 0603103 2100 110	1821 06 06032 04 2100 110	1821 06 06033 13 2100 110	1821 06 06032 12 2100 10	1821 06 6033 05 2100 110
	182106 06031 03 3000 110	1821 06 06032 04 3000 110	1821 06 06033 13 3000 110	1821 06 06032 12 3000 110	1821 06 06033 05 3000 110

By entering these few numbers incorrectly, the sender risks transferring funds to the wrong destination.

Land tax and reporting on it in 2019

Submission of reporting for land tax payers consists of filing a tax return at the location of the site. Since since 2015, individual entrepreneurs have been exempted from this reporting procedure, only legal entities fill out and submit declarations to the tax authorities.

The declaration form for ZN (form for KND 1153005) and the provisions for filling it out are dictated by Order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11/696@. This document is completed electronically or on paper, according to established formats, and submitted to the Tax Authorities once a year, before February 1 (for the past period).

Each reporting period in this type of taxation is equivalent to one calendar year.

In the paper version, the reporting document is submitted to the inspection by the payer personally, his representatives, or sent by registered mail (not forgetting about the list of attachments). Electronic documents – via email.

In conclusion, it is worth reminding landowners that the size of this payment practically does not depend on the results of operations and profit, it is influenced by the cadastral value and area of the property.

The boundaries of the plots are determined by land surveying, and each owner must know exactly and observe “their boundaries” in order to avoid unnecessary disputes with neighbors and not pay unnecessary taxes.

Find out from the video whether owners of apartments in an apartment building need to pay land tax.

Land tax is a local tax (Article 15 of the Tax Code of the Russian Federation), and the deadlines for its payment are established by regulatory legal acts (RLA) of representative bodies of municipalities, as well as by the laws of federal cities, which include Moscow, St. Petersburg and Sevastopol (clause 1 Art. 397 of the Tax Code of the Russian Federation).

Accordingly, in order for an organization to understand when it needs to pay land tax, it must familiarize itself with the legal acts of the municipality (the law of a federal city) on whose territory the land plot it owns is located.

Deadline for paying land tax for the year

Representative bodies of municipalities, when setting the deadline for paying land tax for legal entities, are required to comply with one rule: this deadline cannot be set earlier than the deadline for filing a land tax return (Clause 1, Article 397 of the Tax Code of the Russian Federation). That is, the established deadline for paying tax at the end of the year must be no earlier than February 1 of the year following the reporting year (clause 3 of Article 398 of the Tax Code of the Russian Federation).

Deadline for payment of land tax advances

Local authorities may oblige legal entities to make advance payments of land tax during the reporting year. The same authorities also set deadlines for paying land advances (clause 2 of Article 397 of the Tax Code of the Russian Federation).

Examples of established deadlines for payment of land tax by organizations

For example, in Moscow, organizations must pay land tax for the year no later than February 1 of the year following the reporting year (Clause 1, Article 3 of Moscow Law No. 74 of November 24, 2004). That is, the deadline for paying land tax for 2016 expires on 02/01/2017.

In addition, organizations that have land plots on the territory of Moscow must pay advance payments for land tax. They must transfer their budget no later than the last day of the month following the reporting quarter (clause 2 of article 3 of the Moscow Law of November 24, 2004 N 74, clause 2 of article 393 of the Tax Code of the Russian Federation). It turns out that organizations must pay land tax advances in 2017 within the following deadlines:

Land tax for individual entrepreneurs: payment deadline

For the purpose of paying land tax, individual entrepreneurs are treated like ordinary individuals who must pay the tax no later than December 1 of the year following the reporting year, based on a notification received from the Federal Tax Service (

What are the deadlines for paying advance payments of land tax in 2017? This will be discussed in our review, as well as the main nuances of paying for these advances.

Until what date

According to the law, land tax is classified as local mandatory payments. In this regard, the timing of payment of advance payments for land tax depends on the decision of local authorities in the relevant territory.

So, on the basis of paragraph 1 of Art. 397 of the Tax Code of the Russian Federation, the specific deadline for payment of advance payments for land tax, as well as the total amount of the tax itself for the year, for legal entities is determined by a regulatory document issued by:

representative body of the municipality;
representative body of power in Moscow, St. Petersburg and Sevastopol.

Thus, each region of Russia has its own procedure for the date by which the advance payment of land tax should reach the treasury.

By local law, a company may be exempt from making advance payments of land tax during the year.

You can find out the exact timing of the advance payment for land tax at the local inspectorate of the Federal Tax Service of Russia. Or, without leaving your workplace, use a special service on the official website of the Tax Service.

https://www.nalog.ru/rn77/service/tax/

For example, when making a request for the city of Moscow about the deadline for transferring advance payments for land tax, we get the following picture:

From the right column it follows that the advance payment of land tax for the 1st quarter of 2017 had to be transferred no later than May 2, 2017. And further by analogy:

advance payment of land tax for the 2nd quarter of 2017 – until July 31 inclusive;
for the third quarter – no later than October 31;
The tax for the entire 2017 in Moscow must be paid before February 1, 2018 (Article 3 of the Moscow Law “On Land Tax”).

KBK

The correct BCC for advance payment of land tax in 2017 depends on the type of municipal territory where the plot of land owned by the tax payer organization is located. Current values are shown in the table below.

KBK for advance payments of land tax
Type of territory	BCF value
Moscow, St. Petersburg, Sevastopol	182 1 06 06031 03 1000 110
Urban district without internal divisions	182 1 06 06032 04 1000 110
Urban district with internal divisions	182 1 06 06032 11 1000 110
Area within the city	182 1 06 06032 12 1000 110
Intersettlement territory	182 1 06 06033 05 1000 110
Rural settlement	182 1 06 06033 10 1000 110
urban settlement	182 1 06 06033 13 1000 110

How to calculate

The rules regarding advance payments for land tax did not change in 2017.

Paragraph 6 of Article 396 of the Tax Code of the Russian Federation regulates the calculation of the advance payment for land tax for each of the first three quarters of the year. From this norm we can derive a general formula for each quarter:

ADVANCE = COST OF THE PLOT ACCORDING TO THE CADASTRE × TAX RATE × 1/4

up to the 15th day inclusive - they charge for a full month;
after the 15th the month is not taken into account.

And also when the organization de jure ceased to own the site:

up to the 15th day inclusive - the month is not taken into account;
after the 15th - they charge for a full month.

Send by mail

The deadlines for making advance payments of land tax for organizations are set by the authorities of the locality (municipal entity or federal city) where your land plot is located. Moreover, the obligation to pay advances may not be introduced at all.

To find out whether you need to make advance payments for land tax and when, please contact the relevant legal regulations at the local level. In Moscow, for example, this is Law No. 74 of November 24, 2004 “On Land Tax”. They provide for advances - with payment due no later than the last day of the month following the reporting quarter. Thus, the deadlines for paying advance payments for land tax 2017 in the capital are as follows:

Land owners - individual entrepreneurs and ordinary individuals - do not pay advances on land tax, only tax for the year - based on the notification received from the Federal Tax Service.

Find the BCC for land tax in 2016-2017 here.

Be the first to know about important tax changes

Any questions? Get quick answers on our forum!

Land tax how to calculate advance payment

When an employer pays for meals for employees, including through the buffet system, the “breadwinner” has the responsibilities of a tax agent for personal income tax.

The President of the Russian Federation considers it inappropriate to introduce a sales tax and a progressive personal income tax scale.

Did you know that today is International Friends Day! A true friend will always help with useful advice and deeds. For example, we publish our weekly accounting roundup every Friday so that our valued readers don't have to worry about missing something important.

Amounts given to an employee going on a one-day business trip are not considered per diem for the purpose of calculating personal income tax and contributions.

The owners of a liquidated company cannot claim that the amount of taxes or contributions overpaid by the company will be returned to them.

If the general meeting of the founders of the Company decided to terminate the employment relationship with the director and appointed a new one, the demoted director cannot sign an order for his dismissal.

How to calculate land tax

Calculate land tax according to the formula of paragraph 1 of Art. 396 Tax Code of the Russian Federation:

Take the cadastral value of the land as of January 1 of the year for which you calculate the tax of clause 1 of Art. 391 Tax Code of the Russian Federation. You can find it out by the cadastral number of the plot on the Rosreestr website - https://rosreestr.ru/wps/portal/online_request. If you need a paper document about the value of land, fill out a request on the Rosreestr website - https://rosreestr.ru/wps/portal/p/cc_present/EGRN_2 Information from Rosreestr dated 10/02/2017.

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

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

If you pay advance payments, reduce the calculated tax on them. This will give you the amount due for the year.

The organization owns a site for long-term storage of cars with a cadastral value of 64,105,865 rubles. Tax rate - 0.1%.

The calculated tax amount for the year is RUB 64,106. (RUB 64,105,865 x 0.1%).

Advance payments for the 1st, 2nd and 3rd quarters - 16,027 rubles each. (RUB 64,106 / 4).

The tax payable at the end of the year is RUB 16,025. (RUB 64,106 - (RUB 16,027 x 3)).

When buying or selling a plot of land during the year, calculate the tax in proportion to the number of full months of ownership of the plot. The month will be complete if you registered a purchase before the 15th day inclusive, and a sale after the 15th day. For example, the purchase and sale of a plot with a cadastral value of 1 million rubles. registered on December 4. Land tax at a rate of 1.5% from the buyer - 1,250 rubles. (RUB 1,000,000 x 1.5% x 1 month / 12 months), and from the seller - RUB 13,750. (RUB 1,000,000 x 1.5% x 11 months / 12 months) clause 7, art. 396 Tax Code of the Russian Federation.

for the 2nd quarter of 2016

From this article you will learn:

To whom should advance payments for land tax be made?
When is the advance payment required?
What is the formula for calculating the amount of the advance payment for the 2nd quarter of 2016?

If reporting periods for land tax are established in the territory of your municipality (I, II and III quarters of the year), then you must transfer advance payments during the year. This must also be done in the 2nd quarter of the year.

Attention: if reporting periods are not established in your area, there is no need to transfer advance payments (clauses 6 and 9 of Article 396 of the Tax Code of the Russian Federation).

Only organizations should calculate the advance if there are reporting periods. Entrepreneurs, like ordinary individuals - owners of land plots - do not calculate the tax themselves. The tax inspectors do this for them. This procedure has been in effect since 2015 (clauses 2 and 3 of Article 396 of the Tax Code of the Russian Federation).

What is the formula for calculating the amount of advance payment for land tax for the 2nd quarter of 2016

Calculate the advance payment for land tax using the following formula:

Advance payment for land tax

Cadastral value of the land plot (if there is a benefit in the form of a tax-free amount - minus this amount)

Land tax rate

Cadastral value of a land plot taken as of January 1, 2016. Exception: cases when the land plot was formed within a year. Then you need to use the cadastral value established on the date of registration of such a land plot for state cadastral registration (paragraphs 1 and 2 of paragraph 1 of Article 391 of the Tax Code of the Russian Federation).

An important detail: if the cadastral value of the land plot is not determined, the obligation to pay land tax does not arise. The standard price of land is not used in this case. A special procedure applies only to Crimea and Sevastopol. There, in such cases, the normative valuation of land is applied. And so in these regions you need to act until January 1 of the year following the one in which the cadastral valuation results were approved. For example, if the cadastral value of a land plot in Crimea was established in 2016, land tax must be paid based on the cadastral value starting from 2017. And for 2016, land tax should be calculated according to the standard price of land established as of January 1, 2016 (clause 8 of Article 391 of the Tax Code of the Russian Federation).

Tax rate for land tax is established by a local regulatory legal act by which land tax is introduced on the territory of a particular municipality (clause 2 of Article 387 of the Tax Code of the Russian Federation). At the same time, tax rates for land tax established by local legislation cannot exceed:

0.3% - in relation to lands provided (acquired) for housing construction, personal subsidiary plots, gardening, vegetable farming, livestock farming, summer cottage farming and occupied by housing stock and housing and communal facilities, agricultural lands. This rate also applies to lands restricted in circulation due to their use for defense, security and customs needs;
1.5% – in relation to other land plots.

Tax rates can be differentiated depending on the category of land and the type of permitted use of the land plot (Article 394 of the Tax Code of the Russian Federation).

In relation to land plots acquired (provided) in ownership for housing construction, land tax (advance tax payments) must be calculated by multiplying the tax rate by two. This must be done during the first three years of construction until the state registration of rights to the constructed property (Clause 15, Article 396 of the Tax Code of the Russian Federation). At the same time, this rule does not apply to land plots provided to an organization on the right of permanent (indefinite) use for housing construction. There is no need to apply increasing coefficients when calculating land tax in such a situation (letter of the Ministry of Finance of Russia dated May 10, 2007 No. 03-05-06-02/40).

When should the advance payment for land tax for the 2nd quarter of 2016 be made?

Please transfer the advance payment for land tax within the time limits provided for by local legislation. At the same time, please note: payment deadlines cannot be set more than once a quarter (Article 393, paragraph 6 of Article 396 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated April 23, 2012 No. 03-05-04-02/36).

If the deadline for transferring an advance payment falls on a non-working day, the advance payment is allowed to be transferred on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Where should advance payment of land tax be paid?

Advance payments for land tax, as well as this tax itself, are paid at the location of the land plot (clause 3 of Article 397 of the Tax Code of the Russian Federation).

What to consider for companies calculating an advance on land tax for the first time

If you are new to calculating tax (advance tax payments) for land, then, obviously, you acquired ownership of a plot or other property right (clause 1 of Article 388 of the Tax Code of the Russian Federation) within a year. So, in this case, calculate the advance payment taking into account the coefficient Kv. It must also be applied if the property right, on the contrary, terminates within a year.

Determine the value of Kv using the following formula:

The number of full months during which the land plot was owned (permanent (perpetual) use) in the reporting period (quarter)

Number of calendar months in the reporting period

When determining the number of full months during which the land plot was owned (permanent (perpetual) use), the months in which the real right to the plot arose in the period from the 1st to the 15th inclusive (or terminated in the period from 16th to last day inclusive). Months in which the right to a plot arose in the period from the 16th to the last day of the month (stopped in the period from the 1st to the 15th inclusive) are not taken into account when determining the number of full months.

In total, to calculate the advance payment for land tax, the formula is used (clause 7 of Article 396 of the Tax Code of the Russian Federation):

Advance payment for land tax (including Kv)

Advance payment for land tax

We have already given the usual formula for calculating the advance payment for land tax above.

In the near future, our website will publish even more materials on how to close the 2nd quarter of 2016 - what reports should be submitted where, what amounts should be transferred where. You will also find even more detailed information in the Simplified magazine. Download the invoice to subscription right now!

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Advance payments for land tax: payment deadlines in 2017

What are the deadlines for paying advance payments of land tax in 2017? This will be discussed in our review, as well as the main nuances of paying for these advances.

Until what date

representative body of the municipality;
representative body of power in Moscow, St. Petersburg and Sevastopol.

Thus, each region of Russia has its own procedure for the date by which the advance payment of land tax should reach the treasury.

For example, when making a request for the city of Moscow about the deadline for transferring advance payments for land tax, we get the following picture:

From the right column it follows that the advance payment of land tax for the 1st quarter of 2017 had to be transferred no later than May 2, 2017. And further by analogy:

advance payment of land tax for the 2nd quarter of 2017 – until July 31 inclusive;
for the third quarter – no later than October 31;
The tax for the entire 2017 in Moscow must be paid before February 1, 2018 (Article 3 of the Moscow Law “On Land Tax”).

Online magazine for accountants

How to calculate advance payment for land tax

From this material you will learn how to correctly calculate the advance payment for land tax, which must be paid quarterly to the local budget to the companies that own the relevant land plots.

General formula

Land tax is local in nature, therefore a number of rules on it are established by municipal authorities, as well as Moscow, St. Petersburg and Sevastopol on their territory. However, how to calculate the advance payment for land tax is regulated by the Tax Code of the Russian Federation. Namely, paragraph 6 of Article 396. The rules regarding the calculation of advance payments for land tax did not change in 2017.

Thus, tax calculations of advance payments for land tax are 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. It will be the same for each quarter:

Let us immediately clarify that the calculation takes into account the percentage of the value of the land according to the cadastre as of January 1 of the year. That is, the tax period.

Incomplete quarter

In this case, they look at when land ownership is registered:

up to the 15th day inclusive - they charge for a full month;
after the 15th the month is not taken into account.

And also when the organization de jure ceased to own the site:

up to the 15th day inclusive - the month is not taken into account;
after the 15th - they charge for a full month.

Note that a similar approach must be applied in the case of calculating the amount of advance payment for land tax if there is a benefit during the quarter. That is, the advance is calculated taking into account the coefficient.

EXAMPLE

Guru LLC owns two plots of land in Moscow (see table below based on Article 2 of the Moscow Law “On Land Tax” dated November 24, 2004 No. 74).

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This payment is called land tax, and the procedure for paying it varies depending on the payer. For ordinary citizens, the payment procedure is much simpler, since in the latter case the tax office sends each payer a notice and the amount of payment.

If you want to donate a house with a plot of land, you must be prepared to collect a package of documents. You will find out what papers need to be prepared by reading.

Are penalties accrued on advance payments of land tax in case of late payment?

The only type of liability for late payment organization of the advance payment is a penalty.

The procedure for its calculation is determined by Article 75 of the Tax Code of the Russian Federation. And basically all municipalities adopt appropriate provisions that establish the obligation to pay fines in the event of...

Therefore, a taxpayer who is late in paying an advance payment is charged for each day of delay, starting from the day following the last day on which the advance amount for land tax was due.

The standard penalty amount is a percentage of the unpaid advance payment amount.

There are several options for paying penalties:

together with an advance payment;
separately, after payment of tax;
forced collection from the bank accounts of the organization or from other property of the taxpayer.

Legal entities must remember that there are no penalties for failure to make advance payments.

What you need to know when studying the issue of advance payments paid towards land taxes:

They are subject to payment only if the rule on this is established in the relevant regulation at the municipal level.
The obligation to make advance payments is assigned only to legal entities.
For non-payment of advances, only a penalty is applied as a measure of liability.