Land tax is determined on the basis of Ch. 31 of the Tax Code of the Russian Federation. Its payers are individuals and legal entities who own a land plot for permanent or life-long use. In recent years, many have encountered difficulties with the procedure for calculating and paying this tax to the country's budget.
Instructions
Step 1
Determine the tax base for calculating the land tax on the basis of Art. 391 of the Tax Code of the Russian Federation. It is established as the cadastral value of the site as of January 1 of the current tax year. If the land plot belongs to several persons or different tax rates are set for its parts, then take into account the ratio of the respective shares in the calculation.
Step 2
Get a land tax notification. Not later than 30 days before the due date of payment, the tax authority sends the taxpayer a notification, which informs the size of the tax base, the amount of tax and advance payments, as well as the deadline for paying the tax.
Step 3
If a land plot is used for entrepreneurial activities, then calculate the amount of land tax and advance payments on it yourself (as an individual entrepreneur). According to the Federal Law No. 229-FZ, adopted on July 27, 2010, the procedure for calculating advance payments and the timing of their payment is no longer established for individuals and organizations.
Step 4
Pay land tax and advance payments on the basis of the received tax notice to the local budget, according to the location of the land plot recognized as an object of taxation. It is necessary to pay an amount of land tax equal to the difference between the accrued amount and advance payments made during the reporting period. According to Law No. 229-FZ, the tax payment deadline is set no earlier than November 1 of the year following the expired tax period. Advance payments by legal entities are paid in the amount of 1/4 of the invoiced amount of land tax no later than April 30, July 31 and October 31 of each reporting quarter.
Step 5
Submit your land tax return once a year, by February 1 of the year following the previous tax period.
