Local taxes and fees are introduced by which authorities? Local taxes and fees in the Russian Federation

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The legislation of the Russian Federation provides for federal, regional and local taxes. They should be credited to the appropriate budget. Local taxes play a significant role for the financial system of the state as a whole, as well as specific regions and municipalities. Who installs them? What are the features of their calculation and payment to the budget?

Who imposes local taxes?

Local taxes and fees in the Russian Federation are established by the relevant Code, as well as by the regulations of municipalities - administrative-territorial units of self-government. They are obligatory for payment to the budget by subjects of commercial and other legal relations, unless otherwise regulated by law. Local taxes and fees are introduced, as well as terminated, thus, at the federal level, but their necessary detailing may well be carried out by municipal authorities. What exactly can be specified by local structures? In accordance with the provisions of the Tax Code of the Russian Federation, municipalities have the right to regulate:

- bet amount;

- how to pay fees;

- timing of transfer of taxes to the treasury.

However, such detailing is applicable only if the provisions related to these paragraphs are not enshrined in the Code. Regional and local taxes and fees that are not provided for by the relevant federal legal act cannot be established. At the same time, the Code may define special taxation regimes, as well as the procedure for their collection.

Local taxes in federal cities

Some specifics in relation to the corresponding budgetary commitments are typical for Moscow, St. Petersburg and Sevastopol. The matter is that the specified cities are in federal subordination. Thus, while local taxes and fees are introduced throughout the rest of Russia by municipalities, in Moscow, St. Petersburg and Sevastopol, the corresponding payments are established in acts that have the status of regional.

What taxes are local?

The following types of payments in question are defined in the legislation of the Russian Federation:

- land tax;

- property tax levied on individuals.

Let's consider the specifics of both taxes in more detail.

Land tax

Land tax is regulated by Chapter 31 of the Russian Tax Code. Let us examine the most notable provisions of this source of law that are relevant to the fee in question.

Land tax is paid only by those subjects of legal relations that operate in the territory of a particular municipality. Taxpayers in this case can be:

- individuals;

- IP;

- organizations.

The criterion that determines the occurrence of an obligation to pay the appropriate fee to the budget by the specified subjects is the presence of ownership or in perpetual use of land holdings. As for the plots that belong, for example, to mutual funds, the management company is recognized as a taxpayer. The fee is paid from the assets that the fund has.

Organizations, individuals and individual entrepreneurs who use land plots under the right of gratuitous use on an urgent basis, or in the form of a lease, should not pay land tax. Cannot be recognized as objects of taxation:

- sites that are legally withdrawn from circulation;

- territories where especially valuable objects of cultural heritage are located, including those included in the corresponding international list;

- sites where historical and cultural reserves are located, as well as objects of archaeological heritage;

- territories included in the forest fund;

- sites on the territory of which water bodies belonging to the state are located as part of the corresponding fund.

Tax base for land fee

The base for the type of fee under consideration is determined as the cadastral value of the site as of the beginning of the year, which is the tax period. If the territory is registered with Rosreestr within a year, then the corresponding base is calculated based on the cadastral value of the object at the time of registration with the specified department.

It is worth noting that organizations must determine the amount of the tax base on their own. The source for obtaining the relevant indicators should be information included in the state cadastre of real estate objects. The tax base must include each site owned by the organization or used on a permanent basis. Similarly, individual entrepreneurs must also determine the corresponding indicator on their own - in relation to sites directly involved in business activities. The data source will also be the state cadastre.

In turn, taxpayers in the status of natural persons should not calculate local budget taxes in the form of land fees on their own. For them, this work is carried out by the territorial structures of the Federal Tax Service on the basis of information provided in the order of interdepartmental interaction by Rosreestr.

Tax and reporting periods for land tax

Local taxes and fees are introduced, as we noted above, at the level of federal legislation. It also defines the key characteristics of the respective budget commitments. In particular - the tax and reporting periods. For land tax, the tax period is a calendar year. Reporting - several: 1 quarter, half a year, as well as the first 9 months. But they are valid only for taxpayers-organizations. Individuals may not pay attention to this characteristic. As is the case with many other taxes and fees provided for by the legislation of the Russian Federation, the authoritiesthe municipal formation or the relevant structures in cities of federal significance have the right not to establish the corresponding periods.

Rate for land tax

In turn, the rate at which local taxes and fees are levied is set by the municipality. Or, if we are talking about Moscow, St. Petersburg and Sevastopol, the legislative body of the city of federal significance. However, at the level of the Tax Code, its limiting values \u200b\u200bare fixed.

So, for example, the rate in question cannot be more than 0.3% for plots of the following categories:

- those classified as areas used for agricultural needs;

- those used as part of the housing stock;

- those on which the components of the engineering infrastructure related to the housing and communal complex are located (not counting the share of sites that do not belong to the housing stock and related facilities);

- used for dacha farming;

- used for defense needs and limited, by virtue of the provisions of the law, in circulation.

The rate cannot be more than 1.5% for other types of plots.

Land tax in Moscow municipalities

Regarding the definition of the considered parameter of the land tax in the territories of Moscow, in some cases, a slightly different procedure may apply. There are quite a lot of local taxes and fees in the share of the budget of the Russian capital, but the Moscow authorities have the right to allow municipal municipalities to collect appropriate payments.structures that are formed on the territory of the city. This may be accompanied by the establishment of differentiated rates in relation to the category of the site and its location in Moscow.

Paying land tax

The deadlines for transferring taxes and fees to the local budget, including those paid by land owners, are determined at the level of municipal laws or sources of law issued by the authorities of Moscow, St. Petersburg and Sevastopol. In some cases, the relevant payments may involve the transfer of advance amounts to the budget.

No later than February 1 of the year following the tax year, organizations that are payers of the tax in question must submit a declaration to the Federal Tax Service in the prescribed form.

The taxpayer must transfer the full amount of the fee before November 1 of the year following the tax period.

Individual property tax

Local taxes and fees also include payments levied on individuals who own residential real estate. Regarding their transfer to the budget, there are a number of features.

The fact is that until 2015, citizens must fulfill the corresponding budgetary obligations, based on the calculation of the amount of property tax based on the inventory value of housing. Since 2015, cadastral indicators have also been included in the structure of the “formula” for calculating the fee. It is assumed that from 2019 they will be applied without taking into account the inventory cost.

What does this mean? Normslaws that were in force until 2015, assumed the collection of about 0.1-0.3% (the specific value was determined in the laws of the municipality or federal city) to the treasury of the inventory value of apartments and houses owned by citizens. The tax base, based on the corresponding indicator, did not imply a large financial burden on citizens in terms of fulfilling this budget obligation.

Another thing is when the property fee is calculated on the basis of the cadastral value of housing. The fact is that it is supposed to be as close to the market as possible. Thus, a significant increase in the burden on the taxpayer's personal budget is possible in terms of fulfilling the corresponding obligation to the state.

At the same time, until 2019, the legislation of the Russian Federation establishes a transitional period, within which the calculation of the property fee will, on the one hand, involve the inclusion of inventory indicators in the “formula” of the tax, as we noted above, one way or another, will reduce the absolute value of the payment. On the other hand, deductions are fixed in the legal acts of the Russian Federation regulating the budget obligation in question. Their significance is predetermined, firstly, by a specific type of property, and secondly, by its area.

Thus, the increase in the tax burden on citizens who own residential real estate is expected to be gradual. In addition, in many cases, the amount of the statutory deduction is sufficient to prevent a person fromfelt a strong financial burden due to the need to fulfill obligations to the state.

As in the case of land tax, the rates for property fees from individuals should be determined at the level of municipal authorities or the relevant structure in the city of federal significance. However, the components of the “formula”, which take into account, firstly, the inventory value for the time being, and secondly, the deduction, are established at the level of federal legislation.

Property tax formula

Thus, the amount of property tax for individuals is determined by:

- the cadastral value of the object, and until 2019 - partially inventory;

- housing area;

- deductions;

- rates accepted in a particular region.

Note that the main work on tax calculation should be carried out by the Federal Tax Service. Citizens will generally not need to learn the intricacies of the formula in question.

So, we have studied how local taxes and fees are introduced, considered the main characteristics of property payments for land ownership, as well as fees from property owners. These obligations of citizens and organizations are important, first of all, from the point of view of the sustainability of local budgets. At the same time, municipal authorities, based on socio-economic factors, can independently regulate the degree of financial burden on taxpayers by changing rates or the procedure for paying fees.