2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
Today we will be interested in a payment called "land tax". The tax base for it, benefits and terms for depositing funds into the state treasury - every modern citizen should know about all this. Otherwise, if the land or part of it is owned, serious problems cannot be ruled out.
Description
What is land tax? The tax base of this payment will be presented later. First some theory.
Land tax - an annual payment made by the owners of land plots or their shares. It has a regional character. That is, the calculation of the base will depend on the location of the property.
Payers are individuals and legal entities. The main thing is to own land or a share of a land plot. If a person does not have such objects, they will not have to pay for them.
Define base
How is the land tax base determined? This question raisesmany disputes and problems.
The thing is that the base used in calculating the said payment is considered to be the cadastral value of real estate. In our case, a land plot.
The main problem is that every 5 years real estate should be revalued. And therefore the base cannot be considered a constant. It is constantly changing.
Important: the cadastral price depends on the region in which the property is located. The size and general condition of the subject of taxation is also important. Therefore, you should not independently calculate the tax base of a land plot.
Base and multiple owners
People do not always own real estate alone. Often objects have multiple owners. What happens to the payment under study in this case?
The tax base of the land tax will be determined from the cadastral price of the plot in proportion to the allocated shares in the property. If we are talking about common shared ownership, the value of the land according to the cadastre will be divided by the number of owners, and then tax will be deducted from each share. Appropriate amounts will be credited to each owner.
About rates
The tax base for land tax is determined as the value of the land according to the cadastre. Relevant information can be seen in the USRN statement or clarified on the Rosreestr website. Only after that, the citizen will be able to do the independent calculation of the tax payment.
Huge role in determining the amount due to pay for ownershipland, the tax rate plays. It is 0.3%. This figure applies to:
- lands intended for agricultural activities;
- plots for housing stock and engineering infrastructure;
- land allocated for individual housing construction, horticulture, horticulture, animal husbandry;
- restricted places due to provision for security, defense and customs.
In all other cases, you will have to face a rate of 1.5%. Individuals don't usually date her.
About benefits
Earlier it was said that no benefits were granted to the owners of plots of land. Actually it is not. With the tax base of the land tax sorted out. And what benefits are offered in Russia and to whom?
Today, exemption from the said payment is due:
- indigenous people of the North, Far East, Siberia;
- communities listed earlier nations.
These are federal beneficiaries. Often no one is singled out among regional benefits - only certain categories of entrepreneurs. Individuals have to pay the full amount.
Reduce base
The Federal Tax Service often talks about the possibility of reducing the tax base for land tax. In this case, a fixed amount is subtracted from the cadastral value of the land. We'll talk about the benefits later. First, find out who is eligible.
Reduction of the tax payment base by 10,000 rubles per person is required:
- to the heroes of the Russian Federation and the SovietUnion;
- Cavalry Order of Glory;
- disabled people (except for group 3);
- veterans and invalids of the Second World War;
- persons who have been exposed to radiation;
- for the victims of the events in Chernobyl;
- to nuclear test participants;
- those who took part in the elimination of accidents at nuclear installations.
These citizens are often considered federal beneficiaries in Russia. In our case, they are not exempt from the said payment. Citizens simply get a good discount by reducing the base when calculating the payment.
Large deductions
But there is another rather interesting scenario. We are talking about a major reduction in the existing tax base for land tax. Then, for each beneficiary, a deduction of 1,000,000 rubles is provided. Such support is provided mainly in Moscow.
Eligible for the corresponding bonus:
- disabled group 1 or 2;
- disabled since childhood;
- veterans and disabled veterans of the Second World War/other military operations;
- victims of accidents in Chernobyl or Mayak;
- participants in the testing or elimination of thermonuclear weapons.
The procedure for obtaining this benefit will be the same as in the case of the standard deduction. The main thing to remember is how to behave correctly. The lack of a suitable package of papers will make the process of applying for benefits impossible or extremely problematic.
Procedure for applying for benefits
To reduce the taxthe land tax base, the citizen will have to declare their rights to benefits. Until this is done, the bills must be paid in full.
To carry out the process of reducing the tax payment for a piece of land, you will need:
- Create a certain package of papers. Usually it includes - a passport, the basis for granting benefits, documents for land, an application.
- Apply to the local tax authority with a formal application.
- Apply with documents for review.
That's it. If the request is submitted before October 1, the recalculation will be done immediately. Otherwise, benefits will be granted next year. This is quite normal and legal.
How to calculate taxes
Determination of the tax base of the land, we found out. And how to correctly calculate the tax payment for land?
For this, the formula is used:
(tax base - deduction) X tax rate X (number of months of ownership/12)
It is important to note that for a full month of land ownership will be considered the acquisition of ownership from the 15th day. In such circumstances, rounding up is carried out. Otherwise - less.
Counting without errors
Almost any used plot is subject to land tax. The tax base is calculated in Rosreestr and changes from time to time. So how can you easily find out the amount due to pay for the ownership of the site?
For example, somecitizens use online calculators. One of them can be found on the website of the Federal Tax Service of the Russian Federation. Here to be:
- Go to the website of the corresponding service. For example, nalog.ru - "Services" - "Calculator …".
- Indicate data on the object of taxation.
- Enter information about the owner of the property and its benefits.
- Click on the "Calculate" button.
The information about the upcoming payment will appear on the screen. There are usually no errors when using official services.
Important: the exact amount of the land tax payment will be found out from the tax notice. It arrives 30 days before the end of the money transfer deadline.
Due date
And when is it necessary to pay for land ownership in Russia? The answer to this question is extremely important, especially for legal entities.
Individuals must transfer money to the state treasury in the prescribed amount before December 1. The year following the acquisition of the land is implied. And so every time. Property and land taxes are calculated in the next tax period. This requirement is considered legal.
Organizations usually make upfront payments. They are produced according to the following principles:
If you do not take into account the advance payment, the main payment of land taxes is carried out in the same terms as in the case of individuals. This means that the money must be transferred to the state treasury no later than December 1.
Important: tax notices are sent out by November 1inclusive.
Payment Methods
We found out what the land tax is, the tax base for it, what benefits citizens of the Russian Federation have in certain cases. How do you pay your bills?
To do this, you can:
- make a transaction in any bank;
- transfer funds through "Gosuslugi" (a tax notice is also sent here);
- credit funds through bank terminals or ATMs;
- using ordinary payment terminals;
- by turning to the help of the "Payment for Public Services" service;
- by going to the Federal Tax Service and giving money to employees (there are special terminals in the tax offices and there are cash desks).
That's it. The tax base for land tax is the value of the land (cadastral). And therefore, it is far from always worth making independent transaction calculations.
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