Land tax declaration: form and sample. Tax return for land tax Land tax return instructions for filling out

The land tax declaration is an official document that contains the necessary information on the collection and is subject to submission to the authorized bodies within the period established by law. How to fill it out correctly, read this article.

You need to draw up your land tax return correctly. Therefore, we will talk about all the stages of drawing up this important document, namely:

• who is obliged to pass;
• deadlines;
• form;
• penalty for failure to provide;
• sample filling;
• form.

Who should report?

Organizations that own or possess land plots and are recognized as taxpayers for land tax in 2019. Since the tax is local, it is payable to the budget at the location of the land. The authorities of the constituent entities of the Russian Federation establish land tax rates by their legislative acts, so they differ in different regions and should not exceed permissible limits.

In accordance with the amendments made to Federal Law No. 347 of November 4, 2014, for individual entrepreneurs, the payment is calculated by the tax authorities, after which they send a notification of its payment by mail.

Deadlines for submitting reports in 2019

The land tax return for 2019 must be sent by a legal entity to the territorial tax authority no later than February 1, 2019, this deadline is established by the Tax Code of the Russian Federation in paragraph 3 of Article 398.

Reporting form

The land tax declaration form and the procedure for filling it out have changed in 2019. At the end of the year, you must report on the form approved by order of the Federal Tax Service of Russia dated May 10, 2017 N ММВ-7-21/347@ “On approval of the form and format for submitting a tax return for land tax in electronic form and the procedure for filling it out” - taking into account the changes, introduced by order of the Federal Tax Service dated August 30, 2018 N ММВ-7-21/509@. KND form - No. 1153005. Land tax declaration - you can download the form at the end of the article.

Penalty for failure to submit

If the organization misses the deadline for submitting the declaration, will it be liable in the form of paying a fine in the amount of 5% of the unpaid tax amount or based on the information? presented in the completed declaration. Is the fine charged for each full or incomplete month? elapsed from the date established for submission of the report. The fine should not exceed 30% of the tax amount and cannot be less than 1000 rubles.

Who can file a zero land tax return?

In accordance with the letter of the Federal Tax Service dated December 27, 2018 No. BS-4-21/25802, if a plot owned by an organization is not in the Unified State Real Estate Cadastre, then a zero declaration can be submitted. After all, you need to calculate the tax base yourself, based on information from the Unified State Register of Real Estate. Is there no information about the cost of land in the Unified State Register of Real Estate? Then there is no basis for calculating tax.

Tax return for land tax: sample, rules and procedure for filling out

The procedure for filling out the reporting form is regulated by Appendix No. 3 to the corresponding order of the Federal Tax Service of Russia. The report form consists of three pages:

• 1st page - Title page;
• 2nd page - Section 1. The amount of land tax to be paid to the budget;
• 3rd page - Section 2. Calculation of the tax base and the amount of land tax.

Tax return for land tax: a sample completion is given for a Russian commercial organization, VESNA LLC, which is registered in the federal city of St. Petersburg. Carries out activities in the wholesale trade of food, drinks and tobacco, the company owns one land plot located in the same city, cadastral number - 60: 003: 56915938: 63/ 01012015. The cadastral value of the plot is 1,200,000 rubles. The organization has owned it for 12 months, the tax rate is set at 1.5%. KBK 182 1 06 06031 03 1000 110. OKTMO - 40306000. The LLC made advance payments to the budget during the year and transferred the following amounts:

• I quarter - 4500 rubles;
• II quarter - 4500 rubles;
• III quarter - 4,500 rubles - see the procedure for calculating advance payments in the block on filling out Section 1. A sample of the completed declaration can be downloaded at the end of the article.

1 page - Title page

Sample of filling out the form:

The title page is filled out directly by the taxpayer himself, with the exception of the field “filled in by a tax authority employee.”

Let's look at a sample of filling out a tax return for land tax for 2019 for each field separately.

• The corresponding values ​​are indicated in the “TIN” and “KPP”, then they are automatically entered on each page.
• In the “Adjustment number”, if presented for the first time, indicate 000, for subsequent adjustments 001, 002, and so on.
• In the “Tax period”, enter the required date for the tax period. For the calendar year - 34.
• In the “Reporting year” - the date the form was filled out.
• Each inspection to which reports are submitted has its own personal, non-repeating four-digit code, in its Federal Tax Service Inspectorate or on the official website of the Federal Tax Service. The 2 digits of the code at the beginning indicate the region, the other 2 digits indicate the code of the inspection itself. The land tax declaration for 2016 is submitted to the Federal Tax Service at the location of the plot or share in the plot. In our case, the Federal Tax Service Inspectorate No. 9 of the Central District of St. Petersburg is indicated.
• The taxpayer enters the code at the location (accounting). According to the terms of our assignment - 270.
• We enter the name of the organization in the longest and empty field of the title page, separating the words from each other with an empty cell. For our example: VESNA LLC.
• In the next line, enter the payer's contact phone number.
• Next, we indicate the number of pages to be submitted to the inspection. Our company VESNA LLC submits a report for 2019 on 3 pages, without attachments.
• In the place where it is necessary to indicate the taxpayer, we enter the value 1 and the full name of the director or representative by proxy.
• At the end we will put a date and signature.
• In the “Name of the document confirming powers under a power of attorney” there is a dash, since the report was signed by the director of the company in his own hand.

Page 2 - Section 1. The amount of land tax payable to the budget

• First, you need to indicate the name of the production sharing agreement, since in our situation it is missing, we put a dash.
• In 010 we write the KBK budget classification code in accordance with the legislative acts of the Russian Federation on budget classification. Each time we check the relevance of the specified BCC. Our plot is located in the federal city of St. Petersburg - we indicate KBK 182 1 06 06031 03 1000 110.
• 020 “OKTMO” indicates the code of the municipality in whose territory the mandatory fee is paid. For our company, we will enter 40306000 in the 2019 land tax return.
• 021 - the total amount of payment calculated and subject to payment to the budget according to the corresponding codes KBK and OKTMO. The value indicated in paragraph 150 and 250 is 18,000 rubles, see the calculation rules in field 170.
• From 023 to 027, the values ​​of advance payments paid for the 1st, 2nd and 3rd quarter are recorded, respectively.

Advance payments = 1/4 * interest rate * cadastral value of the land plot (share) = 1/4 * 1.5% * 1,200,000 = 45,000 rubles.

• 030 is calculated as follows: 021 - (023 + 025 + 027). If the result is a value with a “-” sign, then a dash is placed everywhere.
• 040 = 021 - (023 + 025 + 027). The amount is calculated to decrease, therefore, if in the end it turns out:
• negative value - put it without the minus sign;
• positive - put a dash. In fields 030 and 040, according to the conditions of our example, we put dashes.
• After filling out all the data, the director of the organization or his representative puts his signature and date at the end of the page.

Page 3 - Section 2. Calculation of the tax base and the amount of land tax

Let's look at a sample of filling out a tax return for land tax 2019 for each field separately.

• The TIN and KPP are entered automatically from the first page.
• We enter the cadastral number of the plot, this number is included in the certificate of state registration of ownership, from an extract from the Unified State Register or from the cadastral passport. 60: 003: 56915938: 63/ 01012015
• 010 - from Order of the Ministry of Finance No. 150n dated December 16, 2014, select and indicate the budget classification code.
• 020 - from the All-Russian Classifier of Territories of the Moscow Region we enter into the OKATO land tax declaration.
• 030 - from Appendix No. 5 to the Federal Tax Service order No. MMV-7-11/696@, select and indicate the land category code. Other lands - 003008000000.
• 050 - we take the cadastral value of the plot from the relevant Rosreestr documents or from the cadastral passport.
• 060 — enter the share size. If the land belongs entirely to the organization, put a dash.
• From 070 to 100 in the declaration we fill in the relevant information about benefits, which we take from and from documents confirming the right to benefits. In most cases, commercial enterprises do not have benefits. In our case, there are no benefits either, which means dashes are added.
• 110 - the cadastral value of the object is indicated here. We have 1,200,000 rubles.
• 120 - we take the rate from the legislative acts of the local regulatory level, since the fee is local. For the category of our site, a rate of 1.5% is applied.
• 130 - indicate the period of ownership of the plot during the tax period. Indicated in full months. 12 full months.
• 140 - calculated as follows: page 160 (Sq.) = Tenure period / 12, for us = 1, since VESNA LLC owned the site for 12 months.
• 150 - determined by the formula: 110 (tax base) * 120 (rate) * 140 (Q coefficient). This amount is also reflected in the 250 field. 150 = 1,200,000 * 1.5% * 1 = 18,000 rubles.
• From 180 to 240 - we will fill in the data on the existing benefit. In our case there are none - we put dashes.
• 250 - enter the total payment amount that the organization pays to the budget.

The new form “Tax Declaration for Land Tax” is officially approved by document Appendix No. 1 to the order of the Federal Tax Service of Russia dated May 10, 2017 N ММВ-7-21/347@.

More information about using the "Tax Declaration for Land Tax" form:

• New land tax declaration

  The tax period lasted without changes to the land tax declaration - reporting for 2017. Updated version of the declaration... material. The land tax declaration existed for only one tax period without changes - reporting for 2017... the categories of land for the purpose of filling out the land tax return are given in the Letter of the Federal Tax Service of Russia... approval of the form and format for submitting the land tax return in electronic form and ok...

• Land tax declaration in 2018: new amendments

  But it applies starting from the submission of a tax return for land tax for the tax period 2018. Others... .2018 No. BS-4-21/6319@). Declaration of land tax 2018 Note: According to... 2 tax returns for land tax, which directly calculate the tax base and the amount of land tax, appeared... on them housing construction. Deadlines for land tax returns. Note: According to clause 15...

• Updated land tax reporting

  Changes? How does the new land tax return form differ from the previously used form? What... -organizations, after the expiration of the tax period, submit a tax return to the tax authority at the location of the land plot. Order... @ approved the form and format for submitting a tax return for land tax in electronic form and the procedure... % - in relation to other land plots. The procedure for filling out the land tax declaration is given in Appendix 3...

• New land tax declaration from 2017

  A completely new declaration form. As, for example, happened with the land tax declaration. The old form... a completely new form of declaration. As, for example, happened with the land tax declaration. The previous form... clause 2.6 of the Procedure for filling out the land tax declaration (hereinafter referred to as the Procedure for filling out)... . 398 of the Tax Code of the Russian Federation, land tax declarations are submitted to the tax authority only by organizations ... the tax benefit codes that are indicated in the land tax declaration are listed. In their...

• For 2018, you need to report on land tax in a new way

  Once, despite the fact that the form of the land tax declaration (hereinafter referred to as the Declaration) and its procedure... once, despite the fact that the form of the land tax declaration (hereinafter referred to as the Declaration) and its procedure... the tax period for land tax is a calendar year. At the end of the tax period, taxpayers-organizations submit a Declaration to the tax... authority on...

• Features of paying land tax for 2017

  Upon payment. About the latest features of declaration, determination of the tax base and payment of land tax... a new form of land tax declaration (will begin to operate from the moment of submission of the declaration for the tax period 2017...), as well as the format for submitting the tax return for land tax in. .. in electronic form and the procedure for filling out the declaration. At the same time, tax calculations for...

• Review of Federal Tax Service Letters and tax changes for the second quarter

  Advance payments for land tax" A change in the procedure for determining the tax base during the tax period should... the issue of amending the tax return for land tax, providing for the possibility of applying two different... filling out a tax return for corporate income tax" the Federal Tax Service of the Russian Federation clarified the procedure for reflecting in the tax return for tax... tax return for value added tax" The Federal Tax Service of the Russian Federation reports the codes for reflection in the tax return for...

• New in the legislation on taxes and insurance premiums

  Land tax, will have to submit a tax return for 2018 to the tax authority at the location of the land... Tax Code of the Russian Federation). The form of the current land tax declaration is approved by Order of the Federal Tax Service of the Russian Federation dated... -21/509@. The current version of the land tax declaration is presented starting with the report for.... The need to amend the tax return for land tax is associated with bringing it into... lands for the purpose of filling out a return for land tax are given in the Letter of the Federal Tax Service...

• Assorted questions on property taxes

  Property tax. New declaration on land tax Starting with reporting for 2018, payers of land tax... must submit to the tax... authority a declaration in the form approved by the Order... note: control ratios for the new declaration on land tax are given in the Letter of the Federal Tax Service of Russia ...

• The issue of ownership when paying land tax

  Rub. If the company sends a land tax return by post, in order to avoid penalties... a tax return submitted by the taxpayer in the prescribed form. Secondly, according to the current procedure for filling out a land tax declaration... local tax authorities must accept a land tax declaration for 2016 from the company, due to the grounds for refusing to accept a land tax declaration. In other words, inspectors are required to...

• On submitting an updated income tax return

  264 of the Tax Code of the Russian Federation (transport tax, property tax, land tax, insurance premiums). For example, an organization... require the taxpayer to submit an updated tax return for the specified tax (see Letter from the Federal Tax Service of Russia... the need to take into account the over-calculated amount of land, transport taxes, property taxes, insurance premiums... KNI tax return, based on the results which the fact of violation of tax laws was not established...

• Payment of land tax in case of division of a land plot into several new plots

  There are no benefits for paying land tax. Tax rate – 1.5%. How to calculate land tax and... features that should be taken into account when filling out a land tax return in this case? Indicator... The line with code 150 shows the amount of calculated land tax, calculated as the product of the tax... base indicated on line with... / 12 months.) The amount of calculated land tax for the tax period (in rubles) (line ...

• Penalties for violating the deadline for submitting declarations and settlements. Accounting and tax accounting

  G. - 01/25/2018 Income tax Tax return for income tax If the reporting... g. - 03/30/2018 Transport tax Tax return for transport tax For 2016 - 01 ... 2017 - 02/01/2018 Land tax Tax return for land tax For 2016 - 01.02 ... Tax return for the simplified tax system Declaration for UTII Declaration for the Unified Agricultural Tax Declaration for property tax for the year Declaration for transport tax Declaration for land tax Help for...

• Responsibility for late submission of a tax return

  The budgetary institution, due to the fact of failure to submit a land tax declaration for 2015 to the tax authority at the place of registration... (indefinite) use of the land plot, accordingly, the obligation to provide a tax return arose with the institution... the land tax declaration for 2015, the institution did not Therefore, the deadline for submitting the tax return must have been missed...

• Reducing corporate property tax reporting

  Taxpaying organizations will also not need to submit a land tax return to the tax authority. Declarations on transport... and land taxes to the tax authorities... are not submitted for the tax period 2020... will be the last tax period for which declarations on transport and land taxes are submitted. Notice, that...

All organizations exploiting land plots must independently calculate and pay land tax. They need to report timely payment of such fees to the tax authorities.

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The report is submitted in a unified declaration containing information about the taxpayer. Next, interested parties will be able to read how the land tax return is filled out correctly and when it must be submitted.

What kind of document is this?

The declaration, in which land tax data is entered, is a unified document in A4 format, consisting of several parts.

These include:

• title page;
• first section;
• second section.

For use by organizations for the purpose of submitting reports to tax authorities, the form is approved by a separate order of the Federal Tax Service of Russia.

Normative base

All individuals and legal entities who have received an inheritance or have other rights to a land plot or its perpetual use must transfer land tax to the treasury. This norm is indicated in.

This law has exceptions that allow you not to pay the mandatory tax fee.

It includes the following plots of land:

• transferred for free use;
• used under a lease agreement;
• withdrawn from circulation;
• forest lands where logging is carried out;
• located under apartment buildings and included in their common property.

The tax amount does not exceed 1.5% of the cadastral value.

The rate is regulated by regional authorities in accordance with the Federal Law and the Tax Code of the Russian Federation.

After calculating and paying the fee, organizations are required to submit a completed declaration to the tax authorities.

Who approves the form?

The form of the reporting form for organizations for making mandatory payments for plots is a land tax declaration, which is approved by the Federal Tax Service of the Russian Federation.

According to it, in 2019 it was necessary to report for the previous year (2016) using the old declaration form.

Its form was approved by an earlier Order of the Federal Tax Service of Russia - No. ММВ-7-11/696@ dated October 28, 2011.

This form is well known to taxpayers, because... lasts for a long period of time.

It should be noted that legislative bodies often make changes to the tax base, so they also affected the declaration of payment of tax for the use of land.

Therefore, in 2019 it will be necessary to report for the 2019 tax period using a different form approved by the new one.

Who is renting?

In the Russian Federation, land plots are owned by various legal entities and individuals who use them for business activities. By law, they are required to pay a fee to the treasury and report this to the tax authorities.

However, only the owners of land plots specified in the regulations must submit a land tax declaration:

• Organizations of agricultural activities that are engaged in growing products for the purpose of making a profit.
• Communities of a dacha and horticultural nature with private plots.
• Companies that have land with production buildings located on it.
• Groups of citizens participating in shared ownership of forest lands.
• Travel companies with health camps, sanatoriums, recreation centers, etc.

The law also specifies preferential categories exempt from paying land duties:

• territories in state ownership.
• plots removed from circulation according to the legislation of the Russian Federation;
• parts of the land fund representing historical and cultural values.
• plots issued to developers for the construction of apartment buildings.

When summing up the results for the year, the accountant needs to collect the necessary information to draw up a report. When the land tax return is completed, it must be sent to the tax office.

There are 2 ways to do this:

• It is sent via the Internet resource in electronic form using special programs for submitting reports in digital format.
• Submitted on paper personally by the head of the organization or through a responsible executor appointed by the director with the execution of the appropriate power of attorney for these actions.
• Send by registered mail with a list of enclosed documents. In this case, the date of submission of the declaration will be considered the date indicated on the receipt for payment for postal services.

Land tax declaration 2019

Let's talk in more detail about the features of filling out the land tax return for 2019.

Where to rent?

The completed land tax reporting form for legal entities should be submitted to the Federal Tax Service Inspectorate that controls the location of the organization's land plot.

However, there are several nuances here:

• If a company has plots located in regions under the jurisdiction of different municipal districts, then separate reports are filled out and should be submitted to the appropriate inspectorates, depending on the location of the land accountable to them.
• When an organization has more than one plot of land in different areas, but they are all controlled by a single tax institution, the declaration is submitted in a single copy with detailed information for each of the plots.
• In cases where a company is the largest taxpayer, it is necessary to report a declaration for all available plots to the Federal Tax Service with which it is registered.

Now let's figure out how to fill out this form.

Rules and procedure for filling out

For organizations filing a tax return for payment of land tax, instructions for filling it out have been approved.

You can familiarize yourself with it in detail in Order of the Federal Tax Service of the Russian Federation dated May 10, 2017 No. ММВ-7-21/347@. Next, we will briefly consider the rules for filling it out.

Are common

When filling out the declaration, you must comply with the general requirements for all organizations:

• Monetary data must be reflected in whole rubles, adhering to the following rounding: for a value of 50 kopecks or more, add a whole ruble; if less than 50 kopecks, then the amount is not increased by 1 ruble.
• Page numbering is in three-digit numbers: for example, the first sheet is 001, the tenth is 010.
• You must fill out the cells and all other information from left to right, starting from the leftmost one.
• In the free squares remaining after entering the information, dashes are placed along the entire length.
• When entering information manually, you can only use pens with black, blue and purple ink. Data is entered in large block letters without blots or errors.
• The digital format uses Courier New font (size 16 – 18).
• You cannot use double-sided printing when drawing up a declaration.
• It is not allowed to correct erroneous data using corrective means or erasures.
• You should not fasten the document in a way that leads to deformation of the sheets.

Title page

The first page of the declaration, the title page, must reflect information about the organization.

The following information must be entered in the appropriate lines and columns:

• Business name;
• TIN and checkpoint codes;
• individual information about the person who is involved in filling out and submitting the declaration to the INFS;
• the date of submission of the report;
• signature of the responsible person.
• for which tax period the report was compiled;
• correction number.

Typically, the preparation of a declaration begins with the title page.

1 section

The first section is subject to filling out information on tax amounts, advance payments, additional payments, BCC, OKTMO code.

In this section, enter information about the following in the appropriate fields:

• land tax advances made to the budget during the year;
• the amount of payment received at the end of the reporting period.

If there are several sites in different municipal districts, you need to reflect all OKTMO in the appropriate fields of the first section.

Section 2

The second section should contain detailed individual information on the calculation of taxes by plot.

To do this, the following data is reflected:

• assigned plot number according to the cadastral service passport;
• land category
• OKTMO;
• cadastral price of the allotment;
• the amount of taxation corresponding to the cadastral value, taking into account available benefits;
• what part is defined in land rights;
• monthly period of ownership of the plot for the reporting year;
• calculated coefficient Kv, which determines the ratio of the number of months of ownership to the total number of months for the reporting year;
• local or regional tax rate approved by the authorities at the location of the site;
• the total amount for payment of land tax.

The section should include tax calculation for only 1 plot.

For persons who have several land plots in the territory controlled by one INFS, the number of sheets under section 2 must coincide with their number for the report on one declaration.

Important! When entering the OKTMO code, you need to reflect data about the municipal district, and not the district, village council or subject.

In some cases, a zero declaration is filed. It should also be submitted even if the tax amount is zero.

This situation is possible under the following circumstances:

• if benefits reduce tax to zero;
• due to the lack of a tax base;
• when exempt from tax obligations to pay for land.

By reporting on a zero declaration, the taxpayer confirms the legal absence of the need to pay a fee for a land plot to the budget, which in turn protects him from fines.

What are the differences between the forms for different years?

There is not a single tax that would be spared by changes in the procedure for its calculation or payment. Accordingly, they are reflected on tax return forms.

Thus, for reporting for the tax period 2019, a new format for the land tax declaration has already come into force.

Not too many changes have been made to the procedure for filling out the declaration, but they are important for residents of Crimea.

These include the following amendments:

• According to clause 2.6, the decree on submitting a report in paper form was removed and the attachment of a removable storage medium and the use of a two-dimensional barcode in relation to the date of submission of the report were canceled.
• The column for entering the OKVED code has been removed from the title page and the obligation to certify with the taxpayer’s seal has been cancelled.
• According to clause 3.2.11, it is now necessary to indicate the full telephone number of the tax payer with the country code.
• In section 2 of the declaration on line 050, where you need to reflect the cadastral value of the plot, it is now allowed to enter its standard price instead.

This is important for the residents of Crimea, because... they use this parameter when calculating the value of their plots.

The text of paragraph 5.7 contains an explanation of the concept of normative assessment of land allotment.

This value for calculating the price of plots owned by owners in the territory of Crimea must be clarified from the approved regulatory act as of January 1 of the tax reporting year by the authorities of the Republic of Crimea and the city of Sevastopol.

The field from section 2, which reflects the tax base, has undergone changes. It uses the existing tax benefit specified in paragraph 2.

In the old form, in this place it was necessary to refer to the value of the tax benefit specified by law in paragraph 5 of Art. 391 Tax Code of the Russian Federation.

Now these preferential conditions remain exclusively for individuals, since at present paragraph 1 assigns reporting on payment of land tax only to enterprises. Accordingly, mention of the above benefit was eliminated.

This indicator was allocated 2 lines under section 2 in the declaration, but after they were eliminated, the codes in the following lines also underwent changes.

Now for the line “Tax base” the code corresponds to -110 (previously it was 130). In it, residents from Crimea and Sevastopol write down the standard price of land.

Sample filling

As an example, here is a sample of a completed declaration for the reporting period – 2016.

The new declaration form can be downloaded for free here:

Deadline

A tax return must be submitted to the Inspectorate no later than February 1 of the year immediately following the reporting period.

Thus, the deadline for filing a tax return for 2019 using the new form is set for February 1, 2019.

If this day is a weekend or holiday, the period ends on the first working day following February 1st. This provision is set out in the Tax Code of the Russian Federation.

It is better to comply with the deadlines for submitting the declaration, because... For late or untimely delivery, the violator faces a fine.

Penalty for failure to provide

Penalties are provided for late reporting to tax inspectors regarding the calculation and payment of land tax.

They have their limits:

• The fine amount is 5% of the land tax for each month of delay.
• The total value of sanctions cannot exceed 30% of the amount of tax payment, but not less than 1000 rubles.

Questions

Of course, when filling out a declaration in which taxpayers report on the calculation and payment of land tax, questions arise.

Let's consider the most relevant of them.

Is the document handed over to individual entrepreneurs?

Only companies are required to declare their tax returns on land plots.

Those businessmen who are registered with the tax office under the status of individual entrepreneurs are exempt from this obligation by law.

This is explained by the fact that the tax amount for them is calculated by the Federal Tax Service and a notification from the tax authority is sent to them for payment.

What to do if it is filled out incorrectly?

No matter how well-coordinated and clearly organized the accounting process is, practically no one can avoid errors in the calculations of budget obligations.

Therefore, situations may arise with overpayments or underpayments of taxes. They can be identified both when filling out a land tax return and after submitting it.

What should an accountant do if the tax return is filled out incorrectly?

If the company identifies errors in declarations already submitted to the INFS, then it is necessary to issue a new, so-called “Updated Declaration”.

What is an amended declaration?

The title of the document, “Updated Declaration,” already contains the answer to this question.

This means that if errors are detected, the same form is filled out again, but the document must already reflect reliable information.

When filling it out, a sign of correction is indicated in a special field on the title page. To do this, set 1 if the data in the report is corrected for the first time, or 2 if a repeated correction report has already been submitted, etc.

How to reflect an overpayment of taxes?

The land tax declaration for 2015 must be submitted by organizations that own land plots or have permanent (perpetual) use.

Starting from 2015, entrepreneurs pay land tax on the basis of a notification sent by the Federal Tax Service. Thus, there is no need to calculate the tax yourself and fill out an individual entrepreneur’s declaration. The last time businessmen had such an obligation was in 2015 when reporting for 2014.

Deadline for submitting the land declaration

Companies are required to submit a land tax return for 2015 no later than February 1, 2016.

Land declaration form

The land tax declaration form, its electronic format, as well as the procedure for filling them out were approved by order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11/696.

Filling out the declaration

The land tax return includes:

title page;

Section 1 “Amount of land tax payable to the budget”;

Section 2 “Calculation of the tax base and the amount of land tax.”

To fill out the declaration, the following reference books from the appendices to the Procedure for filling out the declaration are used:

Codes defining the tax period (Appendix No. 1);

Codes of reorganization forms and code of liquidation of the organization (Appendix No. 2);

Codes for submitting a tax return for land tax (Appendix No. 3);

Codes defining the method of submitting a tax return for land tax to the tax authority (Appendix No. 4);

Tax benefit codes (Appendix No. 6)

Procedure for submitting a land tax return

The land tax declaration is submitted to the Federal Tax Service at the location of the land plot (Article 398 of the Tax Code of the Russian Federation).

An organization may have several sites located in different municipalities. If these territories are under the jurisdiction of one tax office, one declaration is submitted. In this case, for each land plot (OKTMO code), a separate section 2 is filled out. If municipalities are controlled by different inspections, declarations must be submitted to each of them - at the location of the corresponding plot (letter of the Federal Tax Service of Russia dated 08/07/2015 No. BS-4-11/ 13839).

The declaration can be submitted on paper or electronically – your choice.

In accordance with the norms of current legislation, organizations and individual entrepreneurs who own land plots must submit a tax return for land tax to the Federal Tax Service.

This document is submitted together with other documents - a declaration under the simplified tax system or UTII. It should be noted that land tax is charged only if the property is registered in accordance with all relevant requirements and rules.

Tax return for land tax in 2018

Starting from the 2015 tax period, tax returns for land tax are not submitted by individual entrepreneurs.

The obligation to provide a land tax return is assigned only to legal entities.

In general, for individuals and individual entrepreneurs who are required to pay land tax, the tax office will now even calculate the amount of tax. This is stated in paragraph 3 of Article 391 of the Tax Code of the Russian Federation.

The tax payment deadline for individuals is no later than December 1 of the year following the expired tax period. Those. no later than December 1, 2018, you must pay land tax for 2017. And for 2018, individuals must pay land tax by December 1, 2019.

The amount of land tax for individual entrepreneurs and individuals will be indicated in the notification that will be sent to the person at the place of registration. The inspectorate is obliged to send a tax notice no later than 30 days before the payment is due.

The tax notice will contain the following information:

• the amount of tax to be paid;
• object of taxation;
• the tax base;
• tax payment deadline.

If a person, being the owner of land plots, has not received a notification a month before the tax payment deadline, then the Federal Tax Service of Russia recommends taking the initiative and contacting the inspectorate personally or through an authorized representative.

In this case, the notification will be given to the individual (his legal or authorized representative) personally against signature.

There is another way to receive a tax notice about payment of land tax. It can be transmitted electronically via telecommunications channels or through the taxpayer’s personal account.

Who pays land tax in 2018?

Tax payers are organizations, individual entrepreneurs, individuals who have the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable ownership of land plots recognized as an object of taxation in accordance with Art. 389 Tax Code of the Russian Federation.

What land plots are subject to taxation?

According to the Tax Code of the Russian Federation, Article 389, the object of taxation is land plots that are located within the municipality, and the regional authorities have introduced a land tax.

The following are not subject to taxation:

• land plots that are not subject to sale and if they contain particularly valuable objects of cultural heritage of the peoples of the Russian Federation;
• land plots with objects included in the World Heritage List;
• land plots with historical and cultural reserves;
• land plots with archaeological heritage sites, museum-reserves;
• land plots that are part of the common property of an apartment building.

Land tax is paid only by the land owner. Organizations and individual entrepreneurs do not pay land tax if the land plot is located in their possession on the basis of:

• lease agreements;
• agreement for gratuitous fixed-term use.

Filing a land tax return in 2018

The land tax return must be completed at the end of the year. In accordance with the deadlines established by law, it is transferred to the tax authorities.

The declaration is submitted to the tax office at the location of the land plot. If an organization owns several plots of land and they are located in different territories, then each document is filled out separately and submitted to the appropriate tax authority.

The 2018 land tax return is filled out in two copies: one remains with the inspector, the second with the organization.

The completed document can be sent by mail. The documents should be sent by a valuable letter (with an indication of the inventory in the attachment). The deadline for filing the declaration will be the date the letter is sent.

The declaration can also be sent by email. To do this, you need to fill out the form posted on the Federal Tax Service website. Alternatively, you can order this service from a specialized company.

2018 Tax Return Filing Deadline

The land tax declaration must be sent to the Federal Tax Service by February 1 of the year following the expired tax year. For 2017, the declaration must be submitted by 02/01/2018. Moreover, the form of the declaration has changed; for 2017, the declaration must be submitted in the form approved by order of the Federal Tax Service of Russia dated May 10, 2017 No. ММВ-7-21/347. You can download the land tax return for 2017 using the link at the bottom of the article.

Rules for filling out a land tax return

The basic rules for filling out this document in 2018 are as follows:

You can fill out the document on paper or electronically.

Row cells can only contain one value.

Corrections in the declaration must be noted by the official.

The declaration can be filled out with a black or blue pen.

If there is no value in the document lines, a dash is placed.

Each page of the declaration must be printed on a separate sheet.

All pages must be numbered.

The document cannot be stapled (stitched).

The text must be written in printed characters only.

When filling out the declaration, you cannot use corrective means.

Free download of the 2018 land tax declaration form

You can download the 2017 land tax return form from the link below. The document is posted in Excel format.

Calculation of land tax

The following innovation will make it easier to calculate land tax. The official website of the tax service contains a calculator that allows you to automatically calculate the tax amount of any land plot or any real estate by cadastral number.

Link to tax calculator: https://www.nalog.ru/rn77/service/nalog_calc/

To do this, the taxpayer must enter the cadastral number of the property in the appropriate field. As a result, the area of ​​the property will be filled in automatically from the real estate register data and the taxpayer will receive the amount of tax to be paid.

The page was edited in accordance with current legislation 06/04/2018

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