Enterprises, organizations, individual entrepreneurs who own a land plot report to the tax office. Organizations submit a completed land tax return to the tax authority. The form of this declaration was approved by Order No. 95n of the Ministry of Finance of the Russian Federation of September 16, 2008.
It is necessary
organization documents, land agreement, manager's documents, pen, land tax declaration form
Instructions
Step 1
Enter your taxpayer identification number and tax registration code on each page on your land tax return.
Step 2
Indicate the type of document (which account is the declaration to be filled in) and the number of the correction of the declaration.
Step 3
Fill in the field “tax period code” (quarter, half year, nine months, year) and the reporting year for which the land tax return is filled out.
Step 4
Write the name of the tax authority and its code at the place of submission of the declaration.
Step 5
Enter the full name of your company in accordance with the constituent documents or your last name, first name and patronymic in accordance with the identity document, if you are an individual entrepreneur.
Step 6
Indicate the code of the type of economic activity that your organization is engaged in, according to the All-Russian Classifier of Types of Economic Activities, your contact phone number and the number of pages on which the declaration is presented, the number of documents and their copies attached to the declaration.
Step 7
Enter the name of the agreement on the use of this land plot, the code of the budget classification, the code of the enterprise object according to the All-Russian classifier of objects of administrative-territorial division.
Step 8
Indicate the amount of tax payable to the state budget according to the accounting data of your organization, the amount of tax to be reduced.
Step 9
On the third page of the land tax declaration, indicate the cadastral number of the land plot, the category code of the land plot, the cadastral value of the plot, the period of use (up to 3 years, over 3 years).
Step 10
Calculate and enter the amount of tax benefits, the amount of the tax base, the amount of tax calculated to be paid to the state budget, taking into account benefits.
Step 11
On the first and second pages, confirm the accuracy and completeness of the information by signing and completing the declaration.
