Military pensioners for Russia and its armed forces. How to calculate land tax? Increase in land tax from

The obligation to periodically deposit funds into the state treasury arises from those who own or use it. Organizations that have land on their balance sheets should also pay. The same rules apply for plots that. Articles in the Tax Code of the Russian Federation regulate the procedure for transfers, their total amount.

Fines or penalties are charged for those who did not give the required amount on time. Proceedings before bailiffs are opened if the evasion of payment is prolonged.

Legislative amendments

If we consider the legislation as of 2015-2016, then there have been no major changes. Is that the definition of the tax rate. Now this issue is in the competence of the bodies related to municipalities.

But there are exceptions to the rules, the tax does not apply to them:

State-owned water bodies.
Plots of land under which there are apartment buildings.
The part related to the forest fund.
Areas on which there are objects recognized as valuable for the state.
Objects with limited circulation or completely removed from it.

Local authorities have the right to impose their own restrictions on payments for certain objects. But most often such rights are used in relation to land belonging to enterprises and having value for the city.

Procedure for calculating land taxes

Land tax is calculated inclusive. The latter is determined by the state on January 1 of the year to which the payment is made. The calculation with the estimated value is carried out for those who pay for the first time.

Individuals should not have any problems related to the calculation of taxes. Representatives of the tax authorities decide everything for them.

In the form of registered or regular letters, they send receipts with the necessary details, indicating the exact amount. In this case, there is no responsibility if the amount is determined incorrectly.

But entrepreneurs and leaders of organizations must calculate everything on their own. But in this case, the mistakes are followed by penalties from the state.

Special coefficients are applied to calculate the tax. They are different depending on which

0,3%. For agricultural land and objects that are used by owners of subsidiary farms.
1,5%. For other categories of land.

In the territorial tax office, it is better to clarify in advance the individual size of the coefficient. Indeed, the law for municipal services enshrines the right to change it at their own discretion. You can refer to the official website of the organization.

The standard calculation formula should always be at hand with accountants. Problems can begin for those who have recently started work.

What data do you need to multiply to find the correct amount?

Land area.
Fixed rate by odds.
Cost per square meter according to the inventory.

You can use online calculators. For calculation, they require the introduction of only data from the cadastral passport. It is issued after they finish at the site. This document is also necessary for those who are interested in registering a property.

About benefits, tax periods and rates

The tax period is one calendar year, according to paragraph 1 of Art. 393 of the Tax Code of the Russian Federation. For land plots, a general rate is set equal to 0,3% .

When calculating taxes, the inspectorate can apply benefits to certain categories of citizens. For example, one of the taxpayers may be given a discount of 10,000 rubles or more. Who is eligible for the benefit?

Those who have suffered radiation sickness, or received it as a result of work of any kind related to nuclear installations.
Individuals who have become participants in the tests of nuclear and thermonuclear weapons.
Individuals eligible for additional support from the state.
War veterans and invalids, WWII.
Disabled people with groups 1 and 2, disabled children.
Full Cavaliers of the Order of Glory.
Hero of the Russian Federation.
Heroes of the USSR.

A number of organizations can also count on benefits. Companies can study article 395 of the Tax Code of the Russian Federation to find out about the current rules in relation to them.

About the order of payment

The representative bodies of the municipal government issue special decrees in which they set deadlines. During these periods, taxpayers must transfer all amounts due. The laws of Moscow and St. Petersburg are also needed to establish rules in this area.

November 1 following the expired tax period- the deadline for the payment of tax by individuals who do not have the status of individual entrepreneurs.

Citizens transfer funds in accordance with tax notifications sent from the IFTS. The directions themselves may contain information no more than for three tax periods before filling them in. All taxpayers receive such notifications no later than 30 days before the payment deadline.

The main thing is to remember that taxes are calculated only on the cadastral value of the plots. The use of other tax bases is unacceptable. This cost information is usually stored in the.

It is necessary to apply in case of missing cadastral value. There, an application is submitted with a request to send a specialist to conduct an assessment. Real estate documents along with a copy of the passport are mandatory attachments to this application form.

Specialists are engaged in the design of real estate plans. They issue not only the cadastral scheme, but also the technical one. Cost information is required to conclude any transactions and imposition on a specific site. For example, those who use the land as a means of communicating with bank employees cannot do without it.

Land tax rate for individuals in 2020

Leased land is not taxed. Plots that are registered as property in accordance with the current legislation will have to be paid. These include perpetually used land and allotments in lifelong exploitation. When a plot is confiscated from its legal owner or its use is restricted, the FTS exempts citizens from tax payments.

The basis for calculating the land tax is the cadastral value. Before determining the amount to be paid, a state assessment of the territory belonging to a person is carried out. The result obtained by the experts is entered into the cadastral register. Subsequently, for the formation of payment documents for taxpayers, the necessary data is taken from here.

One of the components of the calculation formula is the interest rate. It is determined by law and for today is:

for agricultural land, summer cottages and housing intended for building - 0.3%;
other lands are paid at a 1.5% rate.

The amount paid by individuals is calculated according to the following algorithm:

the cadastral value of the land is searched for in the state register;
multiply it by the tax rate chosen in accordance with the way the site is used.

Ordinary citizens do not have large allotments. Often they run a private farm on a fixed territory, therefore they pay 0.3% to the treasury. If a house for many tenants is built on the land, the rate remains the same. When paying off the land tax arrears in case of joint ownership, take into account the part that belongs to a specific taxpayer and the area occupied by his apartment.

When paying land tax, not everyone is on an equal footing. Beneficial categories of individuals pay 10,000 rubles less.

These include:

Heroes of the Soviet Union and Russia;
people with disabilities;
war veterans of 1941-1945;

Local authorities have the right to expand this list. There are regions that included pensioners and.

Term for payment of land tax for individuals

The period for repayment of tax arrears for owned land plots expires in September. Until the 31st day inclusive, the tax must be paid. This is established by Article 297 of the Tax Code of the Russian Federation. Citizens pay for land tax by making advance payments, the transfer of which ends on September 15. Regional ordinances may postpone the deadline for making land payments.

Individuals do not calculate the amount of payment, employees of the Tax Service do it for them. After the calculations are made, the taxpayer receives a receipt, which he pays by bank transfer.

Citizens who do not want to wait for payment from the Federal Tax Service independently find out the amount of tax. They go to the website of the Tax Service and enter the cadastral number of their site into the online calculator presented on one of the pages.

In this way, an approximate amount of the future payment is obtained. Only representatives of the Federal Tax Service have complete information. Citizens who want to get accurate numbers visit the branch nearest to them.

houses with an area of more than 120 square meters;
apartments with dimensions exceeding 60 square meters.

Now the state tax on owned property is called real estate tax.

The interest rate varies depending on the taxable objects:

real estate, the price of which is less than 300 million, will cost at a rate of 0.1%;
for objects worth more than 300 million, the tax will be calculated at a 2% rate.

Heroes of the Soviet Union and the Russian Federation, veterans of the Great Patriotic War, disabled people and pensioners are given benefits when paying real estate tax.

When the property is sold, tax is taken on the money earned. Land plots are no exception. In this case, after the completion of the transaction, individuals are required to pay 13% of the profit received. If the period of property ownership exceeds 3 years, personal income tax is not charged.

The value of land is constantly increasing. One of the reasons for this is the development of urban infrastructure, which causes an increase in demand for houses and apartments. Since contributions to the state budget are related to the value of plots as a percentage, they regularly increase.

Why non-payment of land tax is dangerous

Paying taxes on time is the responsibility of every Russian. However, it is difficult to part with one's own good, even if this money is subsequently spent on noble goals. Not all citizens willingly take their earnings to the Tax Office. Collectability for land and real estate barely exceeds half. More people regularly pay personal income tax.

Owned property taxes (real estate, land and vehicles) are paid at different times. Previously, payment for a plot of land was made before November 1. Now the time has been cut and the money transfer has decreased by 30 days.

If the tax is not paid, they will be fined 20% of the amount accrued in the current period. Information about the debt to the state is offered by many Internet resources. Of course, it is also on the website of the Russian Tax Service.

You should pay attention to the loopholes in the laws, thanks to which it is possible to save money. If the land tax is not paid for a long time, the state will not be able to collect the entire shortfall. Only the last 3 years are payable.

Land tax of individuals

Land tax is paid by each owner of a land plot without fail, as well as. The rates, payment procedure and tax benefits are determined by the municipal authorities of the territories independently. Legally regulated by Chapter 31 of the Tax Code of the Russian Federation.

Land tax - latest changes 2019

If the amount of tax after recalculation turned out to be more than paid in previous periods, then the amount of payment will remain the same (Article 52 of the Tax Code of the Russian Federation).
The tax increase is now capped at 10% per annum over the previous one. In addition to the lands on which there is a long-term construction (clause 17 of article 396 of the Tax Code of the Russian Federation).
The list of beneficiaries has increased, who are entitled to a deduction of 6 acres for one land plot, namely, large families with three or more children under 18 years of age.
In cases of changing the VRI, the category of land, as well as the area, the new cadastral value is now taken into account from the moment the information is entered into the USRN (Art. 391 of the Tax Code of the Russian Federation).
Now it will be easier to get the benefit. To do this, you do not need to submit documents confirming the right to a benefit, but simply fill out an application, indicating the details of the title document.
In the calculation of the tax, the new data of the cadastral valuation of land will be applied (not in all regions).

Who needs to pay land tax

Payment of land tax is regulated by Article 388 of the Tax Code of the Russian Federation. Where it is said that land tax is paid by all persons who own the land as property:

use without a term;
lifetime inherited possession.

Land tax is not payable if the land:

is on the right of gratuitous use (Article 24 of the RF Labor Code);
transferred under a lease agreement.

Some categories of citizens are interested in the question - “ Do pensioners, disabled persons of the 2nd group, minor children, labor veterans pay land tax? " Yes, but there are federal and local incentives for them that help reduce the land tax to zero.

Land tax incentives in 2019

Benefits can significantly reduce the calculation of the tax. Since the land tax is local, the list of regional beneficiaries is determined by the authorities of the territories on which the land is located. The exact list of categories that benefit from tax relief and in what amount can be specified:

Federal benefits include:

heroes of the Soviet Union and Russia;
people with disabilities;
veterans of the great patriotic war;
participants in the Chernobyl disaster;
pensioners;
individuals who have the right to social benefits and have 3 or more children.

According to clause 7 of Article 395 of the Tax Code of the Russian Federation, the following are exempt from land tax:

used for the preservation and development of traditional crafts,
economy and way of life small indigenous peoples of the North, Siberia, as well as the Far East of Russia.

In order to receive the due reduction or exemption from the payment of tax, it is necessary to apply to the tax office with an application for the provision of the exemption. Together with the application, you will need to provide a package of documents that can confirm the benefit (paragraph 10 of Article 396 of the Tax Code of the Russian Federation).

Land tax deduction

It is possible not to pay tax if the area of the land plot is equal to or less than 600 sq. meters. This privilege does not apply to everyone; it is possible to reduce the tax base of the land tax by 6 acres to all who fall into the list of categories of persons, in accordance with paragraph 5 of Art. 391 of the Tax Code of the Russian Federation.

The benefit must be documented. The deadlines for submission are regulated by the legislative acts of the regions.

How is the tax base for land tax determined?

The calculation of the land tax is based on the cadastral value of the plot taken as of the beginning of the payment year. For ordinary citizens, the tax office calculates the amount of tax. In the notification, we see the name of the object, cadastral value, tax rate and the total amount payable.

You can find out the cadastral estimate on the official website of Rosreestr by the cadastral number of the site or the exact address from.

What has changed with the onset of 2018? A significant change was the increase in the cadastral value of land, approaching the market value, which affected the increase in tax.

For a smooth transition to the use of the cadastral value as a tax base, legislators have decided to increase the tax in several stages. This means that the cadastral value will grow gradually - by 20% annually during 3 tax periods. Thus, the land tax will gradually increase, and by 2020 it will reach the full amount.

The result of your calculation may not always coincide with the opinion of the tax office. This situation can arise due to a mistake or unaccounted for benefits. To restore justice, you must contact the Federal Tax Service with a statement drawn up in duplicate. Be sure to attach documents to the application, according to which your position will become clear.

The tax authority is obliged to consider the application and documents and decide on the refusal or change of the tax amount. The refusal must be reasoned and given in writing. If you persist in your position, go to court.

22 Altai Territory

Date of publication: 23.10.2017

Edition: IA "Amitel", 19.10.2017
Topic: Property taxes
A source:& nbsp http://www.amic.ru/voprosdnya/398876/

By December 1, residents of Barnaul must have time to pay transport, land and property taxes

Russian citizens must pay taxes for 2016 by December 1, 2017. Who should pay taxes, why this year their size has increased significantly, who has benefits, we talk about this in the "Question-Answer" section.

We are talking about taxes on transport, land and property. That is, this obligation applies to the owners:
- apartments, houses, rooms;
- garages and parking spaces;
- other buildings, including those related to construction in progress;
- cars and trucks, motorcycles, boats;
- land plots allocated for housing construction and personal subsidiary farming.

I still haven't received my tax notice. Why?

The deadline for sending tax notifications in the Altai Territory by mail is October 19, the ministry's press service told Amic.ru. Some of the letters might not have arrived yet, since this already depends on the work of the post offices.

But if you are registered on the FTS website and did not inform the department of your desire to receive paper notifications on the payment of land, transport and property taxes at home, you will not receive them. All information is contained in your personal account.

If the notification is not there and it has not arrived in the mail either, you should contact the tax office.

By the way, the notification is not sent if the sum of all taxes does not exceed 100 rubles. The total amount will be charged to you when it is exceeded, but no later than three years, during which you can show tax. Also, the notification is not sent to the owners of the property put into operation after January 1, 2012. We are talking about the owners of new buildings, since these objects do not have an inventory value, and the calculation based on the cadastral value is not performed.

How and where to pay property tax?

If you received a notification, you can contact a bank branch or pay through an ATM. Users who have a personal account on the website of the Federal Tax Service of Russia can print a receipt for payment or make a payment online directly in the service.

Why did taxes rise so much in 2017?

As explained in the Federal Tax Service of Russia for the Altai Territory, the increase in property tax is associated with an increase in the deflator coefficient, which is applied to the tax base when calculating. For comparison: in 2015, the ratio was 1.147, and in 2016 - 1.329. As a reminder, property tax is calculated on the basis of the inventory value multiplied by the deflator coefficient established by the Order of the Ministry of Economic Development of Russia.

Thus, the tax base has increased in comparison with the last year and has moved for many taxpayers to a range in which a higher tax rate applies. With an increase in the tax base by only 15%, the amount of tax could have increased several times. In this regard, the increase mostly affected those whose inventory value of the property, excluding the coefficient, was close to the border value, for example, 490 thousand rubles. A rate of 0.225 is applied to it. But taking into account the coefficient, this amount goes into the range from 500 thousand to 800 thousand rubles, and the rate of 0.5% is applied to it.

The greatest growth was felt by the owners of expensive property and those who own several objects.

Why have the numbers on land tax receipts increased?

The final land tax figures in receipts increased due to the new cadastral value approved by the Resolution of the Altai Territory Administration dated November 23, 2015 No. 472. The new cadastral value was taken into account as the tax base when calculating the land tax for 2016.

Who has tax exemptions?

We are talking about privileged categories of citizens. First of all, this applies to pensioners. But they are entitled to take advantage of the privilege only for one object. If both a house and an apartment are registered for a pensioner, he will receive benefits for both. If there is an apartment and a room or two houses, then one object with each of these categories. He himself chooses on which one he will use the benefit. For another object, you will have to pay tax. Senior citizens are also exempt from paying vehicle tax, but only for one car with a capacity of up to 100 hp.

I still haven't received my tax notice. Why?

The deadline for sending tax notifications in the Altai Territory by mail is October 19, the press service of the department reported. Some of the letters might not have arrived yet, since this already depends on the work of the post offices.