The state budget has its own specific sources that replenish it. And the lion's share of them are, as you know, taxes. More specifically, land is one such source.
Instructions
Step 1
Whatever the right to land this or that person, he is forced to pay the land tax annually. This is already a well-established rule. Whether a person has full ownership of a land plot, whether he has received the right to perpetual use, whether he has acquired a land plot for lease - in each of the listed cases, land tax must be paid. It is paid not only by individuals, but also by legal entities, and not only by owners, but also by other people, for example, tenants. The land tax is paid to the local budgets of municipalities.
Step 2
The level of the land tax can be announced by local regulations determining the amount of the tax and the method of its payment. The municipal authorities, by means of legal acts, also determine the categories of payers. The land tax is calculated based on the cadastral value of a particular site. If an individual decides to calculate the level of land tax on his own, he needs to remember that the newly formed plot subject to taxation is calculated at the cadastral value at the time of its registration.
Step 3
Land tax, or rather its size, varies depending on the purpose of the tax. In the event that a housing development of a land plot is meant, the tax will double in comparison with its existing amount. You will have to pay in this way until the construction site is registered. This is done specifically so that construction work does not stretch and, of course, to stimulate them. First of all, this point concerns legal entities. For individuals, this type of tax has already been canceled. Currently, an individual is obliged to pay the existing land tax without any additional surcharges.
