Tax on land in settlements. Additional land taxes have been added for previous years

Is a local tax, i.e. it is paid to the budget of the municipality (or the federal cities of Moscow, St. Petersburg and Sevastopol) where it is installed and in which the land plot is located.

Who pays land tax in 2019

Land tax must be paid by persons who own plots of land under the right of ownership, permanent (perpetual) use or lifelong inheritable possession.

If the land plots are located near individuals on the right of gratuitous fixed-term use or were transferred to them under a lease agreement, land tax no need to pay.

Calculation of land tax

Land tax is calculated using the following formula:

Land tax = Kst x D x St x Kv,

D– the size of the share in the right to a land plot.

St– tax rate (you can find out the tax rate in your region on this page).

Kv– coefficient of ownership of a land plot (applies only in case of ownership of a land plot for less than a full year).

Land tax benefits

In each specific region of the Russian Federation, benefits are provided for certain categories of citizens. They allow you not only to reduce the amount of land tax required to pay, but also not to pay it at all.

To obtain information about established land tax benefits, you can use a special service on the tax service website.

Calculation examples

Example 1. Calculation of land tax for a full calendar year

Object of taxation

Petrov I.A. owns a plot of land in the Moscow region.

The cadastral value of the plot is 2,400,385 rubles.

Tax calculation

0,3%.

RUB 7,201(RUB 2,400,385 x 0.3/100).

Example 2. Calculation of land tax for an incomplete calendar year

Object of taxation

In October 2018, Petrov I.A. registered the rights to a land plot located in the Moscow region.

Its cadastral value is 2,400,385 rubles.

Tax calculation

The tax rate for this land plot is provided in the amount 0,3% .

Land tax for three months of 2018 in this case will be equal to: RUB 1,801(RUB 2,400,385 x 0.3 / 100 x 0.25),

Where, 0,25 – coefficient of time of land ownership (3 months / 12 months).

Example 3. Calculation of land tax for a share of land

Object of taxation

Petrov I.A. owns ¾ of a land plot located in the Moscow region.

Its cadastral value in 2018 is 2,400,385 rubles.

Tax calculation

The tax rate for this land plot is provided in the amount 0,3% .

The land tax in this case will be equal to: RUB 5,401(RUB 2,400,385 x ¾ x 0.3 / 100).

Example 4. Calculation of land tax taking into account benefits

Object of taxation

Combat veteran Petrov I.A. owns a plot of land in the Moscow region.

The cadastral value of the plot in 2018 is 2,400,385 rubles.

Tax calculation

The tax rate for this land plot is provided in the amount 0,3% .

The land tax in this case will be equal to: RUR 7,172((RUB 2,400,385 – RUB 10,000) x 0.3 / 100),

Where, 10,000 rub.– a benefit that is provided to Petrov I.A. due to the fact that he is a combat veteran.

Tax notice

For individuals, the land tax is calculated by the tax service, after which it sends a notification to their place of residence, which contains information about the amount of the tax, the deadline for its payment, etc.

Tax notices in 2019 for 2018 will be sent to residents of Russia in the period from April to September.

If found erroneous data in the notification, you must write an application to the tax service (the application form is sent along with the notification). After confirming this data, the tax amount will be recalculated and a new notification will be sent to the taxpayer.

The tax notice did not arrive

Many land owners mistakenly believe that if they have not received a notification from the tax service, then they do not need to pay land tax. This is wrong.

On January 1, 2015, a law came into force according to which taxpayers in the event of non-receipt of tax notices are obliged self-report to the tax authority about the availability of objects real estate, as well as vehicles.

The above message, with copies of title documents attached, must be submitted to the Federal Tax Service in respect of each taxable object once before December 31 of the following year. For example, if the land was purchased in 2018, and no notifications were received regarding it, then information must be provided to the Federal Tax Service by December 31, 2019.

Therefore, if you do not receive a notification, the Federal Tax Service recommends taking the initiative and contacting the inspectorate in person (you can use this service to make an appointment online).

If a citizen independently reports that he has a vehicle for which tax has not been assessed, the payment will be calculated for the year in which the specified report was submitted. However, this condition valid only if the tax office did not have information about the reported object. If the payment notice was not sent for other reasons (for example, the taxpayer’s address was incorrectly indicated, or it was lost in the mail), then the calculation will be made for all three years.

For failure to submit such a message to fixed time, the citizen will be held accountable under clause 3 of Art. 129.1 and was fined in the amount of 20% of the unpaid tax amount for the object for which he did not submit a report.

Deadline for payment of land tax

In 2019, a single deadline for payment of property taxes was established for all regions of Russia - no later than December 1, 2019.

note that in case of violation of the deadlines for payment of land tax, a penalty will be charged on the amount of arrears for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation. In addition, the tax authority may send a notice to the debtor’s employer to collect the debt at the expense of wages, and also impose a restriction on leaving the Russian Federation. There is no fine imposed on individuals for non-payment of taxes.

You can pay land tax using a special service on the official website of the tax service.

To do this you need:

How to find out your tax debt

You can find out if you have tax debts in several ways:

1. By personally contacting the territorial tax authority of the Federal Tax Service at your place of residence.
2. Through the taxpayer’s personal account on the official website of the Federal Tax Service.
3. Using a special service on the Unified Portal of State Services.
4. Through a data bank on the official website of bailiffs (only for debtors whose cases are in enforcement proceedings).

The legislation provides for two preferential tax regimes for land plots:

• Complete exemption from payment of such tax;
• Reducing the tax base. This is called a tax deduction.

The tax deduction for paying land tax in 2014 is not regulated by local authorities, and is established by federal law in the amount of 10 thousand rubles. Preferential taxation of land is regulated by the Tax Code, and is the same for all subjects of our country. If a citizen purchased a plot of land in the middle of the year, then a coefficient should be used to calculate the amount of tax. This coefficient is equal to the ratio of the actual number of months of ownership of the plot by this person to the total number of months in the year. If the ownership of the plot arose on the basis of an inheritance, then the citizen will pay tax to the budget from the month when this inheritance was opened.

Land tax 2014 for individuals

Video: land tax for individuals Benefits The state provides benefits for paying land tax to certain categories of citizens. Only the peoples of the Far North and those territories that are equated to it are completely exempt from paying this tax. This applies only to those lands that are used by these small nationalities to preserve the culture and way of life of their people.

The state provides benefits to other categories of citizens in the form of a tax-free amount. That is, the cadastral value of the plot is reduced by a certain amount, which is not taxed. Thus, the amount of tax payable will be less. A benefit of 10,000 rubles is provided to:

• heroes of the USSR, Russia and full holders of the Order of Glory;
• disabled people of the 1st group and disabled children;
• disabled people of the 2nd group, if it was installed before 01.

What is land tax for individuals in 2014?

Separately, it must be said that tax benefits are not provided for military pensioners. Procedure for filing a declaration The tax period is considered to be a calendar year. Duty payers are required to submit declarations no later than February 1 of the calendar year.

Reporting is provided at the location of the site. Citizens are not required to submit a declaration. Advance payments Responsibility for calculating the amount of tax to citizens lies with local fiscal authorities. Thus, individuals pay tax in accordance with the tax notice.
There are also restrictions on this issue; for example, the fiscal service cannot send notifications for more than the last three tax periods. Entrepreneurs and legal entities are required to calculate the tax amount themselves.

Land tax in 2014

The responsibility for its implementation falls on the citizen on the basis of the relevant document. As a rule, it confirms the right to the site. The state registration procedure is determined by law and provides for the emergence, transfer and termination of rights. Hence, the rights to real estate are confirmed by the relevant act (document), the main function of which is to identify (identify) the taxpayer.
This is necessary in order to avoid possible problems, in case of lack of information in the State Register. However, the lack of documents is not a sufficient reason to exempt the real land user from tax obligations. See also the video on the topic of land tax for summer residents Legal entities, garage cooperatives As previously mentioned, duty payers are legal entities that manage land plots.

New features of land tax

The official position boils down to the existence of a legal right to land, which, in turn, leads to the emergence of a tax liability for any person. As an exception, only owners of premises in the house are exempt from paying the tax. Taxation of land acquired before Of course, we should not forget that the law on State registration of rights appeared not so long ago.

Attention

Therefore, the issue of taxation must be considered from the point of view of the time of acquisition of the site. The Ministry of Finance recognizes as valid rights that were acquired before the law came into force. To confirm their rights to a plot, taxpayers need to have in hand documents that were issued by the government authority operating at the time the act was issued.

The elements of land tax are:

1. The object of taxation is a fact, the presence of which obliges to pay tax. IN in this case– availability of land.
2. The tax base is the cost characteristics of the object. In this case, the cadastral value.
3. Taxable period.
4. Tax rate.
5. Calculation order.
6. Procedure and terms of payment.
7. Tax benefit.

Tax base The tax base for land tax is the cadastral value of a plot of land.

For individuals and individual entrepreneurs

To determine this cadastral value, each subject of the federation must conduct a state cadastral valuation of land. To calculate the tax, the tax base is taken as of January 1 of the year for which the tax must be paid. That is, to calculate the tax for 2014, it is necessary to take the cadastral value of a plot of land as of 01/01/2014.
Each subject of the federation must make information about cadastral valuation publicly available. Each owner can find out the cadastral value of his plot of land on the official website of Rosreestr, on the official website of the subject of the federation and on the website of the Federal Tax Service by region. Who pays Land tax is paid by all citizens who own land plots and are not beneficiaries. In addition, the land plot must be subject to taxation.

Prednalog.ru

Info

Today, most plots are subject to a fee. These rules cover citizens and legal entities. Such a tax levy belongs to the category of local taxes, the main purpose of which is to fill the municipal budget. This duty is used to allocate the tax base according to the inventory value of the land.

Deadline for payment of land tax for individuals in 2014

Immediately after purchasing a land plot, the owner must pay land tax on it if he owns the land by right: property; lifetime ownership or indefinite use. As a rule, land tax is not paid if the plot of land is rented. We dispute the cost of the cadastre of a plot of land. According to Rosreestr, in 2013, land tax in four regions of the country increased by 1.5-2 times.

It is expected that due to the revaluation of plots this year, the tax will increase for residents of several dozen more constituent entities of the Russian Federation. In almost all regions and regions of Russia, the cost of the cadastre of a land plot will be much higher than its market price. In this case, the cadastral value can be challenged. To do this, it is enough to contact the commission to consider such disputes.

• religious organizations;
• organizations and institutions of the penal system of the Ministry of Justice Russian Federation;
• organizations that own areas along which state highways pass;
• public organizations of disabled people (provided that disabled people make up at least 80% of the organization);
• organization of folk arts and crafts;
• shipbuilding organizations that have resident status in an industrial-production special economic zone;
• resident organizations of the special economic zone;
• organizations falling under the federal law“About the Skolkovo Innovation Center”;
• individuals - representatives of small peoples of Siberia, the North and the Far East of the Russian Federation.

Land tax for individuals for 2014 The use of land in Russia is paid. In 2014, land tax is required to be paid by citizens and organizations that own plots of land. This tax is local, and, according to Tax Law, goes to the budget of the municipality in which the plot of land is located.

Land tax is one of the main sources of replenishment of local budgets. The funds received are used to solve various socio-economic problems. Land tax for individuals in 2014 is determined by regulatory legal acts of the authorities local government. For each land plot, its tax base (cadastral value) is determined as of January 1 of the tax period.

Land tax declaration form for 2014

Order of the Federal Tax Service of Russia dated October 28, 2011 N ММВ-7-11/696@ "On approval of the form and format for submitting a tax return for land tax in in electronic format and the procedure for filling it out."

The land tax declaration for 2014 is submitted in the form in accordance with clause 3 of Art. 398 of the Tax Code of the Russian Federation no later than February 1, 2015. The form and procedure for filling it out are approved by Order of the Federal Tax Service of Russia dated October 28, 2011 N ММВ-7-11/696@.

The declaration consists of title page, section 1 “Amount of land tax payable to the budget” and section 2 “Calculation of the tax base and amount of land tax”.

Land tax. General information

Land tax is a local tax. All funds from it go to the budget of the locality (city, district, etc.) on whose territory the land plot is located.

Land tax is paid by organizations and individuals who own land plots on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession.

Taxpayers - individuals who are individual entrepreneurs, calculate the amount of tax (the amount of advance tax payments) independently in relation to land plots used (intended for use) by them in entrepreneurial activity.

Land tax in comprehensive program Bukhsoft calculates automatically. In the Bukhsoft Online program, tax is currently calculated in the Declaration form itself by reflecting the initial data.

All Bukhsoft programs allow you to generate a reporting file and a printed form of the Land Tax Declaration.

Land tax rates

Article 394 of the Tax Code of the Russian Federation establishes the right to set tax rates by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg). At the same time, land tax rates cannot exceed certain values ​​​​established in the Tax Code of the Russian Federation.

A rate of 0.3% of the cadastral value of the plot is used for the following categories of land plots (listed in subclause 1 of clause 1 of Article 394 of the Tax Code of the Russian Federation):

• Agricultural land.
• Lands occupied by housing stock and engineering infrastructure facilities of the housing and communal services complex or provided for housing construction.
• Land provided for personal farming, gardening, vegetable farming or livestock farming.
• Lands limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs.

A rate of 1.5% of the cadastral value of the plot is used for other land plots (subclause 2, clause 1, article 394 of the Tax Code of the Russian Federation).

We also note that it is permissible to establish differentiated tax rates depending on the categories of land and (or) the permitted use of the land plot, as well as depending on the location of the object of taxation in relation to municipalities included in the intracity territory of the city of federal significance of Moscow as a result of changes in its borders, if, in accordance with the law of the federal city of Moscow, land tax is classified as a source of income for the budgets of the specified municipalities.

KBK land tax in 2014

In addition to rates, you must select the BCC of land tax. The BCC in 2014 depends on the rate at which and where exactly the tax will be paid. Bukhsoft programs provide an electronic reference book KBK 2014 with the ability to search for the required code.

The following options are available for land tax:

• 182 1 06 06011 03 1000 110 - Land tax levied at the rate established by subparagraph 1 of paragraph 1 of Article 394 of the Tax Code of the Russian Federation, and applied to taxable objects located within the boundaries of intra-city municipalities of the federal cities of Moscow and St. Petersburg.
• 182 1 06 06012 04 1000 110 - Land tax, levied at the rate established by subparagraph 1 of paragraph 1 of Article 394 of the Tax Code of the Russian Federation, credited to the budgets of urban districts.
• 182 1 06 06013 05 1000 110 - Land tax, levied at the rate established by subparagraph 1 of paragraph 1 of Article 394 of the Tax Code of the Russian Federation, and applied to taxable objects located within the boundaries of inter-settlement territories.
• 182 1 06 06013 10 1000 110 — Land tax, levied at the rate established by subparagraph 1 of paragraph 1 of Article 394 of the Tax Code of the Russian Federation, and applied to taxable objects located within the boundaries of settlements.
• 182 1 06 06021 03 1000 110 - Land tax levied at the rate established by subparagraph 2 of paragraph 1 of Article 394 of the Tax Code of the Russian Federation, and applied to taxable objects located within the boundaries of intra-city municipalities of the federal cities of Moscow and St. Petersburg.
• 182 1 06 06022 04 1000 110 - Land tax, levied at the rate established by subparagraph 2 of paragraph 1 of Article 394 of the Tax Code of the Russian Federation, credited to the budgets of urban districts.
• 182 1 06 06023 05 1000 110 - Land tax, levied at the rate established by subparagraph 2 of paragraph 1 of Article 394 of the Tax Code of the Russian Federation, and applied to taxable objects located within the boundaries of inter-settlement territories.
• 182 1 06 06023 10 1000 110 — Land tax, levied at the rate established by subparagraph 2 of paragraph 1 of Article 394 of the Tax Code of the Russian Federation, credited to the budgets of settlements.

Today, most plots are subject to a fee. These rules cover citizens and legal entities.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

Such a tax levy belongs to the category of local taxes, the main purpose of which is to fill the municipal budget. This duty is used to allocate the tax base according to the inventory value of the land.

Land regulation 2014, changes

The Land Code is a normative act regulating land legislation. This regulatory document regulates the issue of property rights, the transfer mechanism, the procedure for withdrawal, and the procedure for resolving land disputes.

One of the main objectives of the code, undoubtedly, is to ensure the appropriate exploitation of land resources.

At the same time, its basic rules have an inevitable impact on other areas of the country’s life, in particular on the tax sphere, land protection issues, and social efficiency.

Following the latest tax changes, from 2019 the property tax should combine the existing property tax with the land duty.

Of course, property owners (including apartments, plots) will pay more. In fact, it will be necessary to make payments as for a single real estate complex, while the calculation is made separately for each.

Land tax payers

The Tax Code covers all categories of taxpayers.

• This includes all users who manage areas based on the right:
• property;
• permanent use;

lifelong inheritable ownership.

• The list of possible owners with the right of permanent use includes exclusively:
• State organizations;
• State-owned enterprises;
• Municipal institutions;
• Government departments;

Local government.

Individuals, individual entrepreneurs

It must be remembered that there is a certain procedure for paying land duties. The responsibility for its implementation falls on the citizen on the basis of the relevant document. As a rule, it confirms the right to the site.

The state registration procedure is determined by law and provides for the emergence, transfer and termination of rights.

Hence, the rights to real estate are confirmed by the relevant act (document), the main function of which is to identify (identify) the taxpayer.

This is necessary in order to avoid possible problems in case of lack of information in the State Register.

However, the lack of documents is not a sufficient reason to exempt the real land user from tax obligations.

See also the video on the topic of land tax for summer residents

If the lands are part of the property of a mutual fund, then the tax payers are the management companies. Payment of the duty is made at the expense of the property included in the assets of this mutual fund. The basis for making tax deductions is also a document that confirms the rights of the mutual fund to the share contribution (plot).

There are often cases when land users are faced with difficult situations regarding the transfer of rights. Among these difficulties is the transfer of rights under the law.

There is a rather interesting situation when a building is purchased. Here, the buyer seems to have to receive full rights to use the site, effectively being equal in rights to the previous owner. Whereas, in reality, diametrically opposite consequences may occur for him.

The key factor will be to clarify the circumstances on what basis the land is owned by the alienator:

1. ownership;
2. permanent use.

Today, if the seller has the status of owner, then the buyer actually becomes the owner of the site along with the building located on it. It becomes quite obvious that land is needed to maintain the building.

An exception may be:

• Alienation of a part of a building, without the possibility of separating it.
• Sale of a building located on land withdrawn from circulation.

With real estate, everything seems to be clear; ownership begins from the date of state registration. But what about the land?

In practice, there are two different positions:

1. The emergence of rights under the law, i.e. the buyer of the building becomes the owner of the site according to the usual procedure from the date of state registration.
2. The emergence of rights occurs solely on the basis of an agreement.

The Ministry of Finance came to the conclusion that a legal entity acquires taxpayer status if it purchases a building under a contract.

This fact begins from the date of state registration. The most interesting thing is that until the day of registration of termination of the right, the obligation to pay the land tax lies with the alienator. It is also necessary to indicate that even if the buyer registers the building, this does not exempt the seller from paying land tax.

But, if a person refuses to carry out state registration of real estate for a long time, such facts should be qualified as evasion of duty.

To a general overview of the issue, it should be added that if the alienator used the land on the right of permanent use, then in the event of the sale of the building, the buyer becomes the same land user as the seller.

But, if the buyer is a commercial enterprise, which is no longer possible by law, then the legal entity purchasing the building is obliged to re-register the right of permanent use for rent. The second option for resolving a legislative conflict is to purchase land.

In the context of the article, the situation with the garage association should not be missed. Let's say he has a plot of land with the right of permanent use. This area is allocated for the construction of a garage complex, which is not completed.

Does the partnership have obligations to pay land duties? The answer will be yes. Such a legal entity also falls under the category of land duty payers. The official position boils down to the existence of a legal right to land, which, in turn, leads to the emergence of a tax liability for any person. As an exception, only owners of premises in the house are exempt from paying the tax.

Taxation of land acquired before

Of course, we should not forget that the law on State registration of rights appeared not so long ago. Therefore, the issue of taxation must be considered from the point of view of the time of acquisition of the site.

The Ministry of Finance recognizes as valid rights that were acquired before the law came into force.

To confirm their rights to a plot, taxpayers need to have in hand documents that were issued by the government authority operating at the time the act was issued. Such documents include government acts and certificates.

Land tax rate

Today the following duty rates are established:

1. 0.3% relative to plots:
   • Which are agricultural lands or areas that are used for agricultural production.
   • Which are used by the housing stock, as well as objects of the housing and communal association. This also includes land allocated for housing construction.
   • For the purpose of organizing vegetable gardening, horticulture, and livestock farming. This category, among other things, contains areas designated for auxiliary farming.
   • Designed to ensure the defense capability of the state and the needs of customs.
2. 1.5% for all other areas.

How to pay?

Here you initially need to deal with the issue of determining the cadastral value. After all, it is on its basis that the taxation of plots occurs. Therefore, it is set as of January 1.

In addition, according to Art. 391 of the Tax Code of the Russian Federation, the tax base is formed as the cadastral value on the day the land is registered.

As for individual shares, the amount of tax deductions is determined in proportion to the part of each co-owner or in accordance with the applicable tax rate payer.

Formulas

The tax base for citizens is determined by the fiscal authorities. Calculations are made on the basis of statements received from the authorities responsible for cadastral registration. A separate source of information is the authorities carrying out state registration.

With regard to entrepreneurs and legal entities, it should be noted that the responsibility for determining the amount of tax deductions is assigned to them by law.

The calculations are based on information from the state cadastre. This includes properties that taxpayers legally own. Information on cadastral value is open today.

The necessary data can be found on the website rosreestr.ru. To find out the value of your plot, just enter its cadastral number. Regarding information on the rate, it can be obtained from the representative body of the municipality.

To do this, you need to make a corresponding request to the address.

The calculation is made using the following formula: tax amount = plot area * cadastral value * tax rate.

Example. The area of ​​the plot is 1,500 m². Cadastral value – 1,240,000 rubles. The tax rate is 0.3%. Calculation: 1,240,000: 100 * 0.3 = 3,720. Thus, the tax amount is 3,720 rubles.

Privileges

Judicial practice set out in the Plenum of the Supreme Arbitration Court of the Russian Federation No. 54 states that benefits apply to persons using land to carry out business activities. In addition, the Tax Code does not provide for any prohibitions for this.

A person who owns several plots within one municipality is entitled to benefits for only one of them.

It should also be recalled that this reduction can be up to 10 thousand rubles within one municipality.

Separately, it must be said that tax benefits are not provided for military pensioners.

Procedure for filing a declaration

The tax period is considered to be a calendar year. Duty payers are required to submit declarations no later than February 1 of the calendar year. Reporting is provided at the location of the site. Citizens are not required to submit a declaration.

Advance payments

Responsibility for calculating the amount of tax to citizens lies with local fiscal authorities. Thus, individuals pay tax in accordance with the tax notice. There are also restrictions on this issue; for example, the fiscal service cannot send notifications for more than the last three tax periods. Entrepreneurs and legal entities are required to calculate the tax amount themselves.

In addition, during the tax period, payers also make advance payments. Whereas, the difference in the amount of duty is paid additionally at the end of the tax period.

Payment deadlines The deadline for paying taxes is set for citizens starting from November 1. For entrepreneurs and legal entities, deadlines are set no later than.

1st of February

The deadlines are calculated in the year following the previous tax period.

Women expecting a child continue to work for some time. Find out,

Taking sick leave while on vacation is a nuisance, but it can also be beneficial. Read in this

A loan for starting a small business will allow you to quickly start a business. But there are also negative aspects. Find out about this

Fines 20% For non-payment of land tax, the fiscal inspectorate may impose a penalty in the form of a fine. Its size is

from the amount of debt. Along with this, a penalty is applied to defaulters for each day of delay. The interest that will accrue from the application of penalties (penalties) is accrued from the day that follows the day on which the tax payment should have been made. Penalties will be accrued until the tax debt is paid in full. The penalty is calculated based on

interest rate

, equal to - 1/300 current

Previously, it was the case that before the cadastral value of plots was determined, as well as until these statements were actually brought to the attention of legal entity, such a payer did not have an obligation to pay the duty.

The only thing he had to do was submit zero declarations to the fiscal authorities. After a while, the Supreme Arbitration Courts came to the aid of the tax authorities, taking as a basis the norm enshrined in Law No. 137-FZ.

Thus, the law states that in case of absence of cadastral value, it is necessary to use the standard price.

Thus, the courts imposed the obligation to pay land duties on land users. Later, this practice was enshrined in the Plenum of the Supreme Arbitration Court of the Russian Federation No. 54. However, there is a positive side here. 75% In particular, if the cadastral value of land has not been established, then the use of a standard price is advantageous in that it is lower than the market price. In addition, the government has established that the standard price cannot be higher

from the market value of similar plots. If the cadastral value seems too high to the landowner, there is a reason to go to court.

Given a sufficiently compelling justification, the judge most often takes the side of the offended taxpayer.

• Attention!
• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.

All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

Currently, taxpayers receive tax notices for the payment of property taxes (transport and land taxes, personal property tax) for 2016. Tax notices, along with tax accruals for 2016, may contain information about recalculations for 2014-2015, explained the Federal Tax Service for the Ulyanovsk region.

The right of tax authorities to recalculate taxes is provided for in paragraph 2 of Article 52 of the Tax Code: the tax payable by individuals in relation to real estate and (or) vehicles is calculated by tax authorities for no more than three tax periods preceding the calendar year of sending the tax notice. Calculation or recalculation of taxes for previous tax periods can be made by the tax authority according to, for example, the provision by the registering authority of updated information about the characteristics of the object and (or) registered rights, the taxpayer’s declaration of the right to a tax benefit, changes in legislation, identification of an error in a previously made calculation.

Based on the results of the recalculations carried out this year, the previously accrued amounts of tax (for 2014, 2015) and penalties were reset to zero and new tax notices were generated indicating a new payment deadline of 12/01/2017 without indicating the amounts already paid in 2014, 2015. That is, some taxpayers received notifications with new tax calculations for 2014 and 2015 and without taking into account the amounts that taxpayers had already paid for these years. Previously paid amounts for previous years were reflected as an overpayment.

There is no need to worry, since these amounts will be automatically credited after the tax payment deadline, that is, after December 1, 2017, and the overpayment will be reset to zero.

If the tax for 2014-2015 was previously paid, and the received tax notice contains a recalculation of the tax without taking into account the amounts paid, then the payment must be made minus the previously paid amounts.

For example: 1. The owner of the vehicle paid transport tax
for 2015 in the amount of 852 rubles. (the tax was calculated based on the engine power of a passenger vehicle of 71 hp).
The registration authority received updated information about the vehicle engine power - 71.3 hp.
In 2017, the taxpayer, simultaneously with the calculation of transport tax for 2016, recalculated the tax for 2015. After recalculation, the tax amount for 2015 was 856 rubles. (increased by 4 rubles).
For 2016, the tax was calculated in the amount of 856 rubles. (71.3 hp x 12 rub.).

In this case, the taxpayer must pay transport tax in the amount of 860 rubles no later than December 1, 2017. (transport tax for 2016, taking into account the additional tax for 2015 in the amount of 4 rubles).
2. The owner of the vehicle paid transport tax for 2015 in the amount of 1,176 rubles. (the tax was calculated based on the engine power of a passenger vehicle of 98 hp).
The registration authority received updated information about the vehicle engine power - 97.8 hp.
For 2016, the tax was calculated in the amount of 1,174 rubles. (97.8 hp x 12 rub.).
In this case, the taxpayer must pay transport tax in the amount of 1,172 rubles no later than December 1, 2017. (transport tax for 2016, taking into account the tax reduction for 2015 by 2 rubles).