Land tax for the 1st quarter. Rules and deadlines for paying advances on land tax
Companies calculate land tax for the 1st quarter of 2019 independently based on ¼ of the product of the cadastral value of land and the tax rate. However, other factors may also affect the payment amount. Find out about them and the main stages of calculating and paying taxes from our material.
4 main steps for calculating and paying land tax for the 1st quarter of 2019
- Find out the cadastral value land plot(KSZ) as of 01/01/2019 according to Rosreestr.
- Clarify the land tax rate (LST) according to the current version of the regulatory act of local authorities (this can be done on the Federal Tax Service website in the section “Reference information on rates and benefits for property taxes”);
- Calculate the amount of land tax (LT) for 1 quarter using the formula:
ZN = ¼ × KSZ × SZN
Do not forget that in some cases the amount of the salary is adjusted using special coefficients (see diagram below).
Learn more about the use of coefficients when calculating ZN from this article.
We talked about the calculation of land tax when the cadastral value of land changes in this article.
- Fill payment order for transfer of ZN and transfer it to the bank.
Take a sample of filling out the payment form. And the KBK for land tax in 2019 for legal entities you can find .
NOTE! The tax must be paid to the budget of the municipality where the site is located (clause 3 of Article 397 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated November 29, 2017 No.03-05-05-02/79165).
There is no need to submit land tax reports for the 1st quarter of 2019. It's only a year old.
You will find a selection of materials on filling out the declaration.
Example of calculating land tax
Let's calculate land tax for the 1st quarter of 2019 using an example.
Atlant-Mega PJSC owns a land plot located on the territory rural settlement Ruch, Ust-Kulomsky municipal district of the Komi Republic.
The accountant of Atlant-Mega PJSC, following our algorithm (described in the previous section), collected the necessary data for calculating the salary:
- KSZ = RUB 5,679,370;
- SZN = 1.5% (decision of the council of the rural settlement of Ruch, Ust-Kulom municipal district of the Komi Republic dated October 20, 2017 No. 1-2/7).
The tax amount for the 1st quarter of 2019 was:
ZN = ¼ × 5,679,370 rub. × 1.5% = 21,298 rub.
It is necessary to issue a payment order for the transfer of the specified amount and submit it to the bank to the company’s accountant no later than 05/06/2019 (this period is determined by the decision of the council dated 10/20/2017 No. 1-2/7).
Results
To calculate land tax, you need to multiply the cadastral value of the land (as of 01/01/2019) and the tax rate established by local authorities. The quarterly payment is ¼ of the annual tax.
In certain cases, the tax amount may be adjusted (if the land was bought or sold during the quarter, the land is intended for housing construction, etc.).
The payment order for payment of land tax must be received by the bank no later than the date specified in the regulatory act of the local authorities. Quarterly reporting is not submitted.
Organizations that pay land tax at the end of the year must submit tax return. We will tell you about the composition of the “land” declaration, the deadlines for its submission in our material and give an example of filling out a declaration for land.
Composition of the tax return
The tax return form for land tax 2016 was approved by Order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11/696@.
The tax return for land tax () consists of the following sheets and sections:
- 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.”
Land tax declaration 2016: sample filling
The procedure for filling out a tax return for land tax is given in Appendix No. 3 to the order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11/696@.
We provide a sample for filling out a land tax return on a computer. Please note that manually filling out the declaration has its own peculiarities (for example, it is necessary to put dashes in all fields in the absence of any indicator).
To fill out the declaration, assume that Avtomatika-M LLC owns a land plot with cadastral number 77:09:0001026:31 and cadastral value as of 01/01/2016 in the amount of RUB 2,759,097.60. In accordance with the Moscow Law of November 24, 2004 No. 74 “On Land Tax,” the organization pays quarterly advance payments throughout the year.
Land tax declaration: electronically or on paper
Organization with average number more than 100 employees for the previous calendar year, as well as a newly created organization with more than 100 employees must submit a tax return in electronic form (clause 3 of article 80 of the Tax Code of the Russian Federation). Other land tax payer organizations decide for themselves whether to submit a declaration on paper or via the Internet.
Where to submit the declaration
As a general rule, the “land” declaration is submitted to the tax office at the location of the land plot (clause 1 of Article 398 of the Tax Code of the Russian Federation).
The largest taxpayer organization submits its declarations “on the ground” to the tax office, where it stands as the largest taxpayer (clause 4 of Article 398 of the Tax Code of the Russian Federation).
Land tax declaration: due date 2016
The land tax taxpayer must submit a tax return no later than February 1 of the year following the previous year (clause 3 of Article 398 of the Tax Code of the Russian Federation).
In this case, the general rules for postponing deadlines apply: if the last day for submitting a declaration falls on a weekend or non-working holiday, you can submit the declaration on the next working day following it (
