landowners, including developers, gardeners, bladateli new land often turn to the tax authorities for an explanation on the land law, clarify deadline of the land tax.Legal documents on land tax are constantly being improved, so you should always interested in changes in the legal field.
land tax applies to local, established the Tax Code and regulatory legal acts of local self-government.It is mandatory to be paid in accordance with Chapter 31 of the Tax Code of the Russian Federation.
Individuals and organizations with ownership or perpetual use of life inherited land ownership are taxpayers.Not recognized as payers of individuals, organizations that received land under the lease or gratuitous use.
legislated deadline of the land tax, all proceeds from which go to the budget city, district or village administration, where the land is located.Tax base: the cadastral value of land, the tax period - determined on the date - 1 January of each year.
Russian legislation provides for the evaluation activity, in which the appraiser determined cadastral value of land.
Land tax is governed by a number of regulatory documents establishing the procedure for calculating, the deadline of the land tax, the form and format of the tax return electronically.Individuals who are taxpayers, pay the tax on the basis of the notice from the tax authority.
Local tax to be paid by taxpayers in the terms established by regulations.For individual entrepreneurs deadline land tax is set to 30 April each following the previous period tax payment of the year.The basis is Art.346 para. 2 of the Tax Code.For organizations
terms of payment of land tax for STS installed not later than 31 March of the next year.The tax period is a year.
Art.395 of the Tax Code provides a basis for the establishment of tax incentives for certain organizations, institutions and certain categories of individuals.
Tax return
Taxpayers are obliged at the end of the tax period, to submit to the tax authority where the land, return.Set deadline Declaration "Land Tax" - until February 1 following the expiration of a period of years.Adopted a new form of completing the declaration in connection with the changed reporting procedures.
tax rate
determine the tax rate for the item.394 of the Tax Code at the rate of 0.3% for the purpose of agricultural land, which are in private farms, intended for housing, housing and housing and communal services.
The calculation does not exceed 1.5% are other land.There are some nuances in the definition of payment, ie payment of the basement of an apartment house that is used as an auxiliary room, being at the rate of 0.3%, and in the basement, which is equipped with a shop, at a rate of 1.5%.
calculated tax on the land plot, which is bought or sold during the year at a rate of K2.
in legislative documents periodically appear amendments and modifications to the existing land tax.On the Internet there are many good sites with valuable information on land tax by filling in forms of tax documents, according to the rules of calculation and payment of tax, etc.
