Currently, the pressing question became, how to be filled with the tax return for the land tax.It is also important to know who is responsible for the payment of taxes.Interesting and such nuance: who rents the land tax declaration is mandatory?All doubts on this issue can dispel, of course, the Federal Tax Service.Now she is ready to provide an updated form of the declaration, which concerns a land tax.This form was approved in November 2011.
Declaration of the land tax, as a rule, has a title page, as well as two sections.The first - a section dealing with the amount of land tax, which is payable to the budget.As for the second, it is the calculation of the tax base.It's no secret that the Declaration of the land tax is filled with the tax authority at the location of the land.
This document must be completed by all taxpayers, whether individuals or organizations.He filled in for those land plots that are in their possession.This also applies to areas under the terms of the indefinite use of land for the purpose of business.
If you want your tax return for the land tax was filled by all the rules, you should familiarize yourself first with some applications that are in a section of the order.It describes the basic requirements and instructions on how to be filled in the tax return for the land tax.
So, what is the need for it to reflect?
Firstly, there must bear codes that determine the tax period.Secondly, codes of appropriate forms of reorganization and liquidation of a company.Do not forget the codes, which are registered in the tax return.
Third, do not forget about the directory, which defines the nature of land and tax exemptions codes.
According to all its statutes and regulations, indicators, which are reflected in the declaration specified in whole rubles.If the values are less than fifty cents or equal to them, then they are rounded to the ruble.When filling such an important document as the tax return for the land tax, does not accept any corrections, even with corrective means.
In no case the tax return for the land tax should not be printed on both sides of paper and fastened - this is, ultimately, lead to a deterioration of paper.
In the process of filling such a declaration is necessary to use a black, blue or purple ink.Fill in the declaration only in capital block letters.It must be remembered that it is usually filled from left to right, top to bottom.
If some declarations section you do not need to affix a value, it is necessary to put a dash, ie a straight line, which is carried out in the middle of the cell, and the entire length of the field for filling.
If the declaration is submitted in hard copy, you must comply with certain parameters: the font Courier New, and its size should not exceed the 18 points.
Now a few words on the timing of the declaration of land tax.The point is that it should be presented for consideration no later than the first of February the year following the expired tax period.This is stated in the third paragraph of Article 398 of the Tax Code of Russia.
If the declaration is submitted to some non-business, holiday, it will consider in the next working day.There is one more feature: Declaration of the land tax may be provided by the taxpayer to the tax authorities, and it can be done either in person or through an intermediary.
