Conditions for establishing land tax. Land tax

Among the taxes paid by individuals and legal entities, land tax is very significant. This is a rather extensive legal topic, the study of which must be approached with the utmost care. Subject to the basic laws and recommendations, problems and discrepancies should not arise.

Basic concepts and main features

Land taxes belong to the so-called. property fees. In this case, there is a fact of possession of a land plot by an individual or legal entity.

The main feature is that the land tax is the so-called. "local tax". That is why the decisive role in its establishment falls on the local authorities, and it is paid to local budgets.

The object of the tax is land plots located in a particular municipality or in cities of federal significance: Moscow, St. Petersburg, Sevastopol.

As before, so now the land remains the most important source of income for the treasury. Therefore, the process of taxation itself is carried out separately from other types of property taxes, for example, from real estate tax. They should not be confused.

The importance of the land tax is directly related to the fact that plots occupy quite large territories even within the boundaries of one administrative entity, and they represent a large number of objects for taxation.

Tax amount

Only local authorities set the rates of this tax. The federal level (Article 394 of the Tax Code of the Russian Federation) provides for maximum limits above which the rate cannot be raised. These rates directly depend on the type of site used. Their calculation is:

• 0,3% - This rate is called reduced. Its application is permissible only to lands clearly designated in the legislation. These are agricultural lands, lands for gardening and horticulture, lands for household plots, as well as for state defense purposes.
• 1,5% – this rate applies to the tax on all other types of land.

At the same time, it should be remembered that these rates at the local level may be less, but more - no way!

In the absence of clear rates at the local level, they are automatically equated to those established in the Tax Code. Rates of a lower level than those taken into account in the Tax Code are the so-called. preferential rates. The final decision on their application is the prerogative of representatives of the regional administration of a particular administrative entity. It takes into account both a specific group or type of payers (payer), and the type of a specific plot or allotment.

Local authorities may establish additional rules for paying this tax. However, they should not run counter to the articles of the current Tax Code.

We also recommend that you read the article:.

Main legislative framework

The land tax is characterized by a large number of features and rules that regulate not only the rate, but also the payment procedure. The main regulation is in a separate chapter of the Tax Code of the Russian Federation, namely in chapter 31. The articles discussed in this chapter deal with the following issues:

• taxpayers;
• tax base, as well as determining its order;
• various benefits;
• the object to which the tax is applied;
• the procedure for calculating the amount payable and advance payments;
• procedure for preparing and submitting declarations.

Other individual regulations are developed and approved at the level of individual subjects of the Russian Federation.

Who pays

Payers of such fees can be divided into two large groups:

• Individuals. These include simply private owners of land, as well as individual entrepreneurs (IEs), who are registered in accordance with the current rules.
• Organizations, various commercial structures, in other words, legal entities. In this case, the form of ownership is not important.

The main criteria for establishing land tax are:

• the presence of a plot (plots) on the rights of ownership;
• on the rights of lifetime possession;
• for perpetual and permanent use.

Other forms of ownership, which include rent and gratuitous fixed-term use, are exempt from this type of taxation. In this case, payment is made by those persons who actually own this or that plot, allotment. These include landlords or immediate owners.

When are benefits available?

Benefits fall under the category of government support measures for certain categories of the population. At the federal level, they are considered in articles 391 and 395 of the Tax Code of the Russian Federation.

Full exemption from payment of land tax is granted to legal entities in the following cases:

• their possession of plots of a certain type: for charitable purposes, for religious purposes;
• the land is located within the boundaries of the Skolkovo innovation center;
• if the site is located in a free economic zone.

The category of individuals who can be fully or partially exempt from paying tax include:

• invalids and veterans of the Great Patriotic War;
• heroes of Russia or the USSR;
• participants in the liquidation of the Chernobyl accident, etc.

Very often, benefits are set by local authorities. In this case, the mechanism for providing benefits is carried out by expanding those already existing at the federal level, or new forms of such measures are invented that do not contradict the current legislation.

In practice, this can be a discount, sometimes even up to 50%. Reduced tax rate compared to general conditions. Sometimes complete tax exemption for specific individuals, as a rule, these are representatives of large families, pensioners (see).

New items that came into force in 2015

The main innovation for the payment of land tax from January 1, 2015 is that the base value used in calculating the payment has changed. If earlier the inventory cost of the site was taken into account, now the cadastral one is used. Of course, the inventory was much smaller. Calculations are carried out by independent appraisers, who are appointed by the local authorities.

With regard to land plots owned by individual entrepreneurs, determining the tax base and determining the final amount for payment has become the prerogative of the tax authorities. Entrepreneurs do not need to submit a declaration, payment must be made upon notification sent by the fiscal authorities.

Procedure and terms of payment

For individuals, a notification of the tax, its payment terms is sent to the place of residence by representatives of the tax authorities. If for some reason the data in the notification is erroneous, you need to write an application to the tax service on a special form. This form comes with the notice.

If the specified data is confirmed, a new notification will come.

This year, for all constituent entities of the Russian Federation, a single deadline for paying property taxes has been established - no later than December 1, 2017.

In the event that a person has overdue the terms of payment, then he is charged a penalty for each calendar day of delay. In addition, the relevant authorities may send a notification to the debtor's employer about the repayment of the debt at the expense of wages or other taxes. In some cases, additional sanctions may be applied, for example, in the form of restrictions on travel abroad until the debt is fully repaid.

Payment form

In order to pay land tax, you can use a special service on the official website of the tax service. For this you need:

• Fill in the details of the taxpayer(in case of a non-cash form, the TIN must be indicated).
• Select the type of tax to be paid, the category of the land plot, as well as the type and amount of payment (if you need to pay a penalty, this must also be indicated).
• Choose payment method. It can be cash or non-cash. When paying in cash, you need to generate a payment order, then print it out and pay at any bank in the Russian Federation. When paying by bank transfer, you need to select one of the credit organizations, and then go to their website and make a payment.

If you suspect a debt

There are several ways to dispel or confirm your doubts about debt:

• go to the territorial tax authority at the place of residence;
• use a special personal account on the official web resource of the relevant service;
• use the service of the Unified Portal of Public Services;
• if the debtor's case is in enforcement proceedings, use the official website of the bailiffs.

If there is no notice

Lack of notice does not mean that land tax does not need to be paid. Since 2015, a law has been in force, according to which taxpayers must independently report to the relevant authorities about their real estate. This can also be done using the online service.

For hiding such information, a fine is provided - 20% of the unpaid tax amount for the object (objects) that the citizen hid from the fiscal authorities.

The notification may not reach the taxpayer for other reasons, for example, if the address of residence is incorrect. In this case, the calculation will be made for 3 years. Sometimes the mail service also crashes. In these cases, the taxpayer should contact the post office that serves his address and inquire about the letter.

Is it possible to reduce the amount of land tax

Reducing the amount of mandatory contributions to the treasury is possible only if the cadastral value of the land is reduced. This can be done not only by the actual owner, but also by the tenant.

For this purpose, it is necessary to apply to the arbitration court and provide a package of necessary documents. This mandatory package includes an application, as well as conclusions and reports on the value of the object itself (land), as well as other real estate objects on it (if any).

Another way is to apply to a special commission that considers disputes over the cadastral value of land plots. At the same time, it must be remembered that it is necessary to apply within 6 months after determining this cost.

Planned cadastral valuation/revaluation of land is carried out every 5 years.

What is not taxed

There are a number of lands that are not taxed at all. These include:

• lands on which nature reserves or cultural heritage sites are located;
• land completely withdrawn from circulation;
• land in the use of forest or water funds;
• land necessary for defense and national purposes, as well as for the operation of customs services.

Non-payment of tax

Systematic evasion of paying land tax can have very unpleasant consequences for the non-payer. The debt and penalties will only increase, but they still have to be paid. In addition, according to the relevant lawsuit in court, the plot can be seized, as well as seized and other property of the debtor, based on the amount of the debt. The debtor's data is entered in the state register.

If you have various problems related to the payment of the relevant tax, you can also contact special services that provide legal assistance and support to both entrepreneurs and ordinary individuals.

COUNCIL OF DEPUTIES OF THE URBAN SETTLEMENT OF KUBINKA
ODINTSOVO MUNICIPAL DISTRICT, MOSCOW REGION

SOLUTION
dated June 17, 2015 N 5/17
ON THE ESTABLISHMENT OF THE LAND TAX ON THE TERRITORY OF THE URBAN SETTLEMENT OF KUBINKA OF THE ODINTSOVO MUNICIPAL DISTRICT MOSCOW REGION
(as amended on July 15, 2015 N 3/20, on December 24, 2015 N 1/29,
dated February 17, 2016 N 2/31, dated October 19, 2016 N 1/45, dated December 21, 2016 No. 9/49)

In accordance with the Federal Law of 06.10.2003 N 131-FZ "On the General Principles of Organization of Local Self-Government in the Russian Federation", Chapter 31 of the Tax Code of the Russian Federation, guided by the Charter of the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow Region, the Council of Deputies of the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow region decided:

1. Establish a land tax on the territory of the municipal formation "Urban settlement of Kubinka of the Odintsovo municipal district of the Moscow region".

2. Set the following tax rates:

2.1. 0.3 percent for land plots:

2.1.1. Assigned to agricultural land acquired (provided) for horticulture, or to land within agricultural use zones in settlements and used for agricultural production.

2.1.2. Occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex (with the exception of a share in the right to a land plot attributable to an object that is not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or acquired (provided) for housing construction.

2.1.3. Acquired (provided) for personal subsidiary farming, gardening, horticulture or animal husbandry, as well as dacha farming.

2.1.4. Limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs.

2.2. 0.5 percent in relation to land plots provided (acquired) to garage-building cooperatives and individuals in garage-building cooperatives and used in accordance with the permitted use of the land plot.

2.3. 1.5 percent for other land plots.

3. Establish the first quarter, second quarter and third quarter of a calendar year as reporting periods for taxpaying organizations.

4. Determine the following procedure and terms for tax payment and advance tax payments:

4.1. The amount of tax payable at the end of the tax period shall be paid by legal entities on February 1 of the year following the expired tax period.

4.2. Taxpayers-organizations pay advance tax payments on April 1, July 1, October 1 of the current tax period.

5. Taxpayers - individuals, submit to the Interdistrict IFTS N 22 for the Moscow Region documents confirming the right to reduce the tax base in accordance with article 391 chapter 31 of the Tax Code of the Russian Federation, no later than February 1 of the year following the expired tax period.

6. To exempt the following categories of taxpayers - individuals from land taxation in relation to one land plot located on the territory of the municipality, the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow Region:

6.1. Heroes of the Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Labor and full holders of the Order of Glory.

6.2. Disabled people with I and II disability groups.

6.3. Disabled since childhood, as well as families with disabled children.

6.4. Veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations, as well as citizens who are covered by the legislation with social guarantees and benefits of participants in the Great Patriotic War.

6.5. Individuals entitled to receive social support in accordance with the Law of the Russian Federation "On the social protection of citizens exposed to radiation as a result of the Chernobyl disaster" (subject to amendments and additions), in accordance with the Federal Law of November 26, 1998 N 175- Federal Law "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" and in accordance with Federal Law No. 2-FZ of January 10, 2002 "On Social Guarantees for Citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site".

6.6. Individuals who, as part of special risk units, were directly involved in the testing of nuclear and thermonuclear weapons, the elimination of accidents of nuclear installations at weapons and military facilities.

6.7. Individuals who have received or suffered radiation sickness or become disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology.

6.8. Persons awarded the titles "Honorary Citizen of the City of Kubinka", "Honorary Citizen of the Odintsovo District", "Honorary Citizen of the Moscow Region".

6.9. Former juvenile prisoners of concentration camps, ghettos, and other places of detention created by the Nazis and their allies during the Second World War.

7. To exempt from land taxation the following categories of taxpayers - individuals who have a permanent place of residence in the Odintsovo municipal district, in respect of one land plot located on the territory of the municipality, the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow Region:

7.1. In full size:

7.1.1. Individuals who are members of large families with three or more minor children, including those adopted and taken under guardianship (guardianship), as well as children studying full-time in educational institutions of any organizational and legal forms - up to graduation from military service by conscription - until they reach the age of twenty-three years.

7.1.2. Family members of servicemen who have lost their breadwinner:

parents (mother, father);

spouse (husband) who has not remarried (not remarried);

minor children.

Benefits for family members of military personnel who have lost their breadwinner are provided on the basis of a pension certificate, which bears the stamp "widow (widower), mother (father) of the deceased soldier" or there is a corresponding record certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. If the indicated family members are not pensioners, the benefit is provided to them on the basis of a certificate of death of a serviceman.

7.1.3. Individuals who, in accordance with the legislation of the Russian Federation, have the right to an early appointment of an old-age labor pension, who are dependent on cohabiting family members who are disabled and have groups I and II of disability.

7.1.4. Pensioners who have reached the age of 70, permanently residing and registered in the territory of the urban settlement of Kubinka for at least 25 years.

7.2. In the amount of 50 percent of the accrued tax amount- employees of organizations and institutions financed from the budget of the municipality of the urban settlement of Kubinka, the budget of the Odintsovo municipal district, if both spouses are employees of these organizations and institutions.

7.3. Tax benefits in the form of a 50 percent reduction in the calculated amount of land tax in respect of one land plot in the territory of the urban settlement of Kubinka, at the choice of the taxpayer, intended for individual housing construction, personal subsidiary and dacha farming (construction), gardening and horticulture, to the following categories of taxpayers:

7.3.1. Low-income families and low-income citizens living alone, whose average per capita income is below the subsistence level established in the Moscow Region per capita.

7.3.2. For pensioners by age whose income is below two times the subsistence level established in the Moscow Region for pensioners, for with the exception of those specified in clause 7.1.4.

7.3.3. A tax benefit for the category of taxpayers specified in subparagraph 7.3.1 of the said decision is granted to one of the family members on one land plot.

7.3.4. The calculation of the average per capita income of a family, the income of a citizen living alone and the income of a pensioner is based on the amount of income for the last quarter of the year preceding the tax period for which the benefit is granted, in the manner established by Federal Law No. 44-FZ of 05.04.2003 "On the procedure for accounting for income and calculation of the average per capita income of a family and the income of a citizen living alone in order to recognize them as poor and provide them with state social assistance "and Decree of the Government of the Russian Federation of 20.08.2003 N 512 "On the list of types of income taken into account when calculating the average per capita family income and income of a citizen living alone providing them with state social assistance.

7.3.5. If the taxpayer belongs to several categories established by subparagraphs 7.3.1, 7.3.2 of this decision, the benefit is granted on one of these grounds.

7.3.6. The calculation of income and confirmation of the status of a citizen entitled to benefits is carried out when applying to the territorial structural divisions of the Ministry of Social Protection of the Population of the Moscow Region at the place of residence of the taxpayer (for residents of the Moscow Region) with the issuance of a certificate:

Families and a citizen living alone - on recognition as indigent;
- families with three or more minor children - on recognition as large and poor;
- to pensioners - on confirmation of income below two times the subsistence level established in the Moscow Region for pensioners.

7.3.7. In order to provide a tax benefit, the taxpayer must apply to the territorial tax authorities at the location of the land plot in the Moscow Region, submitting the following documents:

Applications for land tax exemptions;
- pension certificate (for pensioners);
- an identity document;
- a certificate issued by the social protection authorities at the place of residence (territorial structural divisions of the Ministry of Social Protection of the Population of the Moscow Region).

8. To exempt from land taxation in full the following categories of taxpayers - legal entities that have land plots in the territory of the municipality "Urban settlement of Kubinka":

8.1. municipal state-owned, budgetary, autonomous institutions created by the municipality "Urban settlement Kubinka of the Odintsovo municipal district of the Moscow region" and the municipality "Odintsovo municipal district of the Moscow region.

8.2. local self-government bodies of the urban settlement of Kubinka and local self-government bodies of the Odintsovo municipal district.

8.3. Municipal unitary specialized enterprises operating in the field of funeral services - in relation to land plots used directly for the implementation of their main activities, with the exception of land plots occupied by administrative buildings.

8.4. State institutions of social services for the elderly and disabled, financed from the budget of the Moscow Region, in relation to land plots used directly for the implementation of their main activities.

8.5. Charitable foundations participating in the creation of non-state educational institutions - orphanages for orphans and children left without parental care, and organizing their activities.

8.6 state budgetary institutions of the Moscow region, the type of activity of which is aimed at supporting the procedure for registering the property right of the Moscow region for real estate, including land plots.

8.7 religious organizations - in relation to their land plots, on which buildings, structures and structures of religious and charitable purposes are located.

8.8. public healthcare institutions of the Moscow Region - in relation to their land plots used directly for the implementation of their main activities.

9. Establish that the benefits indicated in this decision are of a declarative nature.

10. Determine the following procedure and terms for the submission by taxpayers of documents confirming the right to the benefits established by this decision:

10.1. Taxpayers - legal entities submit to the tax authority documents confirming the right to benefits no later than February 1 of the year following the expired tax period.

10.2. Taxpayers entitled to tax benefits must submit documents confirming such a right to the Interdistrict IFTS N 22 for the Moscow Region at the location of the land recognized as an object of taxation in accordance with Article 389 of the Tax Code of the Russian Federation.

11. To instruct the administration of the urban settlement of Kubinka to carry out explanatory work among the population on the application of this decision.

12. From the date of entry into force of this decision to recognize as invalid:

12.1. Decision of the Council of Deputies of the urban settlement of Kubinka of October 13, 2010 N 4/16 "On the establishment of a land tax on the territory of the urban settlement of Kubinka, Odintsovo municipal district of the Moscow region."

12.2. Decision of the Council of Deputies of the urban settlement of Kubinka dated October 19, 2011 N 4/33 "On amending the decision of the Council of Deputies of the urban settlement of Kubinka dated October 13, 2010 N 4/16 "On the establishment of a land tax on the territory of the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow Region".

12.3. Decision of the Council of Deputies of the urban settlement of Kubinka dated March 20, 2013 N 8/55 "On amendments and additions to the decision of the Council of Deputies of the urban settlement of Kubinka dated October 13, 2010 N 4/16 "On the establishment of a land tax on the territory of the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow Region "as amended by the decision of the Council of Deputies of the urban settlement of Kubinka of October 19, 2011 N 4/33".

12.4. Decision of the Council of Deputies of the urban settlement of Kubinka dated May 22, 2013 N 4/58 "On making additions to the decision of the Council of Deputies of the urban settlement of Kubinka dated October 13, 2010 N 4/16 "On the establishment of a land tax on the territory of the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow Region" with amendments and additions made by the decisions of the Council of Deputies of the urban settlement of Kubinka dated 10/19/2011 N 4/33, dated 03/22/2013 N 8/55".

12.5. Decision of the Council of Deputies of the urban settlement of Kubinka dated November 20, 2013 N 4/67 "On amendments and additions to the decision of the Council of Deputies of the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow Region dated October 13, 2010 N 4/16 "On the establishment of land tax in the territory of the urban settlement of Kubinka Odintsovo municipal district of the Moscow region" with amendments and additions introduced by the decisions of the Council of Deputies of the urban settlement of Kubinka dated 10/19/2011 N 4/33, 03/22/2013 N 8/55, 05/22/2013 N 4/58".

12.6. Decision of the Council of Deputies of the urban settlement of Kubinka dated August 20, 2014 N 1/80 "On introducing amendments and additions to the decision of the Council of Deputies of the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow Region dated October 13, 2010 N 4/16 "On the establishment of a land tax in the territory of the urban settlement of Kubinka Odintsovo Municipal District of the Moscow Region" with amendments and additions introduced by the decisions of the Council of Deputies of the urban settlement of Kubinka dated 10/19/2011 N 4/33, 03/22/2013 N 8/55, 05/22/2013 N 4/58, 11/20/2013 N 4/67".

12.7. Decision of the Council of Deputies of the urban settlement of Kubinka dated October 22, 2014 N 4/3 "On introducing amendments and additions to the decision of the Council of Deputies of the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow Region dated October 13, 2010 N 4/16 "On the establishment of land tax in the territory of the urban settlement of Kubinka Odintsovo Municipal District of the Moscow Region" with amendments and additions introduced by the decisions of the Council of Deputies of the urban settlement of Kubinka dated 10/19/2011 N 4/33, 03/22/2013 N 8/55, 05/22/2013 N 4/58, 11/20/2013 N 4/67, dated 08/20/2014 N 1/80".

12.8. Decision of the Council of Deputies of the urban settlement of Kubinka dated May 20, 2015 N 7/16 "On amending the decision of the Council of Deputies of the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow Region dated October 13, 2010 N 4/16 "On the establishment of a land tax on the territory of the urban settlement of Kubinka of the Odintsovo municipal District of the Moscow Region" with amendments and additions made by decisions of the Council of Deputies of the urban settlement of Kubinka dated 10/19/2011 N 4/33, 03/22/2013 N 8/55, 05/22/2013 N 4/58, 11/20/2013 N 4/ 67, dated 08/20/2014 N 1/80, dated 10/22/2014 N 4/3".

13. Publish this decision in the newspaper "Vesti Kubinki" and post it on the website of the Council of Deputies of the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow Region in the information and telecommunication network Internet.

14. This decision comes into force from the moment of publication, in terms of legal relations specified in paragraph 7.3 of the decision from 01/01/2014, and in terms of legal relations specified in paragraphs 8.1 and 8.2 of the decision, it shall be applied from 01/01/2015.

15. To impose control over the implementation of this decision on the head of the administration of the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow region Budkov A.N.

Head of the city
Kubinka settlements
P.S. Zdradovsky

____________________________________________________________________________________

Land tax

Land tax is calculated on the basis of the cadastral value of the land plot according to the information available in the Cadastral Chamber as of January 01 of the tax year, and amounts to 0.3% of the cadastral value. The tax is calculated by the tax office. Our tax office is MIFNS No. 22 for the Moscow region. The tax inspectorate is obliged to send a tax notice to the registration (registration) address of the owner of the land plot indicating the cadastral value of the land plot, the amount of land tax and the payment deadline (before December 01 of the tax year). You can clarify the value of your land plot for tax calculation at the Cadastral Chamber on the basis of an application or through the website www.rosreestr.ru.

How to do?
1. Request for information from the Cadastral Chamber.

• Go to www.rosreestr.ru
• On the main page at the bottom, click on the link "Obtaining information from the State Property Committee"

• On the page that opens in the first window:
  • Select "Cadastral certificate of the cadastral value of the property"
  • "Information for the date" - enter January 01 of the year you are interested in, for example, 01/01/2016
  • "Cadastral number" - enter the cadastral number of the site from the tax notice, it is 50:20:0070802:XXX, where - XXX is the unique number of your site in the cadastral quarter of SNT "Grove"
  • "Email address" - enter your e-mail

The result will be the final form of the request, check the correctness of the entered data and click "Submit Request".

A notification from Rosreestr will be sent to the e-mail address about the acceptance of the application, the estimated deadline for completion.

• After the expiration, as a rule, 4-5 working days, an answer to the request will be sent to your e-mail. Follow the prompts, get the document, it is provided in the .xml format, it will be in the form of solid text, symbols, etc., do not be afraid.
• To get a formatted document, do the following:
  • On the page where you received the .xml document, on the right there is a link "Checking an electronic document", follow this link.

• • Follow the prompts. Get the document, as it is called on the site" in "human-readable format", that's what you need. It is called: "CADASTRAL INFORMATION on the cadastral value of the property." Save, print.

2. Application to MIFTS No. 22 for MO

If the cadastral value, according to the data received, is less than that indicated in the tax notice, send an application to the MIFNS No. 22 for the Moscow Region with a request to recalculate the tax. You can use the following application form:
Download
Fill in the empty and marked spaces on the first and last page.

Print out two copies. Do not forget to sign and put the transcript of the signature!

Print out the response from Rossreestr about the completion of the application, which was sent to you by e-mail.

Prepare a package of documents:

1. Application (2 copies)
2. Response from Rossreestr about the fulfillment of the application, which was sent to you by e-mail.
3. Cadastral certificate of the cadastral value of the property.

Submit one application with attachments to MIFTS No. 22 for MO (address:143002 Moscow region, Odintsovo,st. Youth, 32). On the second copy of the application, you will be marked as accepted.

ORsend one application with attachments to the MIFNS No. 22 of the Moscow Region by registered mail, do not forget to take and keep the postal receipt for sending. MIFNS should consider your application and send a response.

_____________________________________________________________________________________

- This is a deduction to the budget from the cost of the land. In other words, the calculated land tax. The cost of the plot and the rate depend on the category of land.

The final, enforceable decision of the local legislature must necessarily indicate on the basis of which federal act the land tax is introduced in the given region. It must be explained that on its basis the council decides on the introduction of a tax. In our case, this is Article 31 of the Tax Code.

Further the decision specifies the rates for each category of land, persons who are subject to this type of tax. The deadlines for payment and submission of financial documents to the tax service are established for each category of taxpayers, both individuals and legal entities. The following is a list of beneficiaries and exempted from payment at the federal and local levels.

The decision adopted must be published in the press.

Conclusion

Federal legislation, as we have already said, defines only the main provisions for establishing a land tax. The land tax, which is classified as a local tax, is enforced by local governments on the basis of their laws or regulations.

When establishing this type of tax, local legislators are guided by the provisions of federal legislation.

They have no right to cancel their action, they can only add them to the federal list of beneficiaries or exempt from tax. On the other hand, federal legislation gives local authorities the right to reduce tax rates. fraught with sanctions.

ON THE ESTABLISHMENT OF THE LAND TAX ON THE TERRITORY OF THE URBAN SETTLEMENT OF SERGIEV POSAD OF THE SERGIEV-POSAD MUNICIPAL DISTRICT OF THE MOSCOW REGION (as amended on: 30.05.2017)

THE COUNCIL OF DEPUTIES OF THE URBAN SETTLEMENT OF SERGIEV POSAD OF THE SERGIEV-POSAD MUNICIPAL DISTRICT OF THE MOSCOW REGION

SOLUTION

ON THE ESTABLISHMENT OF THE LAND TAX IN THE TERRITORY OF THE URBAN SETTLEMENT OF SERGIEV POSAD OF THE SERGIEV-POSAD MUNICIPAL DISTRICT OF THE MOSCOW REGION

(as amended by the decisions of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Regiondated 16.10.2014 N 3-18/114-GS (edited on 12/18/2014),dated 05/21/2015 N 3-26 / 184-GS , dated 17.09.2015 N 3-31/219-GS , dated 03/24/2016 N 3-38 / 270-GS , dated December 19, 2016 N 3-47 / 331-GS , No. 3-49/341-GS dated February 16, 2017 , No. 3-54/370-GS dated May 30, 2017 )

Based on Art. 12, 15, 387-398 , Federal Law No. 131-FZ of October 6, 2003 "On the General Principles of Organization of Local Self-Government in the Russian Federation" , the Charter of the urban settlement of Sergiev Posad, adopted by the decision of the Council of Deputies of the urban settlement of Sergiev Posaddated 04.07.2012 N 2-54/281-GS , the Council of Deputies of the urban settlement of Sergiev Posad of the Sergiev Posad Municipal District of the Moscow Region decided:

1. Adopt a new edition of the municipal regulatory legal act "Decision on establishing a land tax in the territory of the urban settlement of Sergiev Posad, Sergiev Posad Municipal District of the Moscow Region" (attached).

2. Send the municipal regulatory legal act "Decision on the establishment of a land tax on the territory of the urban settlement of Sergiev Posad of the Sergiev Posad municipal district of the Moscow region" to the head of V.D. Goncharov for signing and publication (promulgation).

3. Recognize invalid the decision of the Council of Deputies of the urban settlement of Sergiev Posad dated May 26, 2011 N 2-32 / 209-GS.

4. This decision comes into force from the date of its signing.

Chairman of the Council of Deputies
urban settlement of Sergiev Posad
D.S. Demin

Accepted
decision of the Council of Deputies
urban settlement of Sergiev Posad
Moscow region
of November 28, 2013 N 3-06/28-GS

MUNICIPAL REGULATORY LEGAL ACT

DECISION ON ESTABLISHING THE LAND TAX ON THE TERRITORY OF THE URBAN SETTLEMENT OF SERGIEV POSAD OF THE SERGIEV-POSAD MUNICIPAL DISTRICT OF THE MOSCOW REGION (NEW EDITION)

(as amended by the decisions of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Regiondated 16.10.2014 N 3-18/114-GS (rev. 12/18/2014), dated 05/21/2015 N 3-26 / 184-GS , dated 17.09.2015 N 3-31/219-GS , dated 03/24/2016 N 3-38 / 270-GS , dated December 19, 2016 N 3-47 / 331-GS , No. 3-49/341-GS dated February 16, 2017 , No. 3-54/370-GS dated May 30, 2017 )

1. To establish on the territory of the urban settlement of Sergiev Posad of the Sergiev Posad Municipal District of the Moscow Region (hereinafter referred to as the urban settlement) a land tax, tax rates, tax benefits, the procedure and terms for paying tax for land located within the boundaries of an urban settlement.

2. Taxpayers of the tax are organizations and individuals who have land plots on the basis of the right of ownership, the right of permanent (unlimited) use or the right of life-long inheritable possession within the boundaries of an urban settlement.

3. The objects of taxation are land plots located within the territory of an urban settlement.

4. Not recognized as an object of taxation:

4.1. Land plots withdrawn from circulation in accordance with the legislation of the Russian Federation.

4.2. Land plots restricted in circulation in accordance with the legislation of the Russian Federation, which are occupied by especially valuable objects of cultural heritage of the peoples of the Russian Federation, objects included in the World Heritage List, historical and cultural reserves, archaeological heritage sites.

4.3. Land plots restricted in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs.

4.4. Land plots from the forest fund lands.

4.5. Land plots limited in turnover in accordance with the legislation of the Russian Federation, occupied by state-owned water bodies as part of the water fund.

5. Establish that the tax base is determined as the cadastral value of land plots recognized as objects of taxation in accordance with paragraphs 3 and 4 of this decision, and is determined in relation to each land plot as its cadastral value as of January 1 of the year that is the tax period.

In relation to a land plot formed during a tax period, the tax base in this tax period is determined as its cadastral value as of the date such land plot was put on cadastral registration.

The tax base for a land plot located on the territory of an urban settlement and another municipality is determined for each municipality. At the same time, the tax base in relation to the share of a land plot located within the boundaries of an urban settlement is determined as the share of the cadastral value of the entire land plot proportional to the specified share of the land plot.

6. Features of determining the tax base in relation to land plots that are in common ownership:

6.1. The tax base for land plots in common shared ownership is determined for each of the taxpayers who own this land plot in proportion to their share in the common shared ownership.

6.2. The tax base for land plots in common joint ownership is determined for each of the taxpayers who own this land plot in equal shares.

6.3. If during the acquisition of a building, structure, structure or other real estate, the acquirer (buyer), in accordance with the law or contract, transfers the ownership of that part of the land plot that is occupied by real estate and is necessary for its use, the tax base for this land plot for the specified person is determined in proportion to its share in the ownership right (in the area) to the given land plot.

6.4. If several persons act as purchasers (buyers) of a building, structure or other immovable property, the tax base for the part of the land plot occupied by the immovable property and necessary for its use shall be determined for these persons in proportion to their share in the ownership right (in the area) to the said immovable property.

7. Taxpaying organizations determine the tax base independently on the basis of information from the state real estate cadastre on each land plot owned by them on the basis of ownership or the right of permanent (unlimited) use.

Taxpayers - individuals who are individual entrepreneurs, determine the tax base independently in relation to land plots used (intended for use) by them in entrepreneurial activities, on the basis of information from the state real estate cadastre on each land plot owned by them on the right of ownership, the right of permanent (perpetual ) use or on the right of lifetime inheritable possession.

8. Unless otherwise provided by paragraph 6 of this decision, the tax base for each taxpayer who is an individual is determined by the tax authorities on the basis of information provided to the tax authorities by the authorities responsible for cadastral registration, maintenance of the state real estate cadastre and state registration of rights to real estate. property and transactions with it.

9. Bodies carrying out cadastral registration, maintenance of the state real estate cadastre and state registration of rights to real estate and transactions with it, submit information to the tax authorities in accordance with paragraph 4 of Article 85 Tax Code of the Russian Federation .

Bodies that carry out cadastral registration, maintenance of the state real estate cadastre and state registration of rights to real estate and transactions with it, annually before February 1 of the year that is a tax period, are required to report to the tax authority information on land plots recognized as objects of taxation in accordance with paragraphs 3 and 4 of this decision, as of January 1 of the year that is the tax period.

10. A calendar year is recognized as a tax period.

Reporting periods for taxpayers - organizations and individuals who are individual entrepreneurs are the first quarter, second quarter and third quarter of a calendar year.

11. Set tax rates in the following amounts:

1) 0.3 percent in relation to land plots:

dated 16.10.2014 N 3-18/114-GS )

Acquired (provided) for personal subsidiary farming, gardening, horticulture or animal husbandry, as well as dacha farming, with the exception of land acquired (provided) for dacha farming (dacha construction) to commercial organizations;

2) 0.3 percent in relation to land plots occupied by individual and cooperative garages and vegetable stores;

(as amended by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region dated 16.10.2014 N 3-18/114-GS )

3) 0.3 percent in relation to land plots:

Assigned to agricultural lands or to lands within agricultural use zones in settlements and used for agricultural production;

Occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex (with the exception of a share in the right to a land plot attributable to an object that is not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or acquired (provided) for housing construction;

Limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs;

4) 1.5 percent in relation to other land plots, land plots acquired (provided) for dacha farming (dacha construction) to commercial organizations, agricultural land plots and not used for agricultural production.

12. Establish that for organizations and individuals who own land plots that are the object of taxation in the territory of an urban settlement, a reduction in the tax base and tax benefits established by paragraph 5 of Article 391 and Article 395 are applied Tax Code of the Russian Federation .

Provide a benefit in the form of a 50 percent reduction in the amount of land tax in respect of one land plot provided for personal subsidiary farming, gardening, horticulture, as well as summer cottage construction and individual housing construction, to the following categories of taxpayers:

1) pensioners of all categories;

2) poor citizens who receive or have the right to receive state social assistance in accordance with the Law of the Moscow Region dated December 30, 2013 N 189/2013-OZ "On state social assistance in the Moscow region" .

For citizens who do not live in the Moscow region, but who have a land plot on the territory of the urban settlement of Sergiev Posad, income is confirmed by certificates (information) issued by the social protection authorities at the place of residence.

dated 17.09.2015 N 3-31/219-GS )

Provide a benefit in the form of a 75 percent reduction in the amount of land tax in respect of one land plot provided for personal subsidiary farming, gardening, gardening, as well as summer cottage construction and individual housing construction, to disabled people and families with disabled children.

(as amended by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region No. 3-49/341-GS dated February 16, 2017 )

Establish benefits for the payment of land tax in the form of exemption from payment of land tax for the following categories of taxpayers:

1) municipal institutions established by local government bodies of an urban settlement, Sergiev Posad municipal district, for the implementation of managerial, socio-cultural or other functions of a non-commercial nature, registered on the territory of an urban settlement, whose activities are financed by at least 70 percent from the municipal budget or the budget of the Moscow Regional Compulsory Medical Insurance Fund;

2) state treasury and budgetary social service institutions of the Moscow region;

(as amended by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region No. 3-54/370-GS dated May 30, 2017 )

3) land for common use of settlements.

Establish benefits for the payment of land tax in the form of exemption from payment of land tax in respect of one land plot provided for personal subsidiary farming, gardening, horticulture, as well as summer cottage construction and individual housing construction, to the following categories of taxpayers:

1) Heroes of the Soviet Union, Heroes of the Russian Federation, full cavaliers of the Order of Glory, Heroes of Socialist Labor;

2) persons recognized as veterans and disabled in accordance with the Federal Law dated 12.01.1995 N 5-FZ "On Veterans" with changes and additions;

3) individuals entitled to receive social support in accordance with Law of the Russian Federation "On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant" (as amended by the Law of the Russian Federationdated 18.06.1992 N 3061-1), in accordance with the Federal Lawdated November 26, 1998 N 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of an accident in 1957 at the Mayak production association" and discharges of radioactive waste into the Techa River" and in accordance with the Federal Lawdated 10.01.2002 N 2-FZ "On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site" ;

4) family members of military personnel, employees of the Ministry of Internal Affairs, employees of the Federal Security Service who died (deceased) in the performance of military service (official duties). The benefit is provided on the basis of a certificate of death of a serviceman, an employee of the Ministry of Internal Affairs, an employee of the FSB. Spouses of military personnel, employees of the Ministry of Internal Affairs, employees of the FSB who died (deceased) in the line of military service (official duties) are granted a benefit only if they have not remarried.

Establish benefits for the payment of land tax in the form of exemption from payment of land tax in respect of one land plot provided for personal subsidiary farming, gardening, horticulture, as well as summer cottage construction and individual housing construction, for citizens with three or more minor children.

(the paragraph was introduced by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region No. 3-49/341-GS dated February 16, 2017 )

Provide benefits in the form of a 50 percent reduction in the amount of land tax to state veterinary institutions of the Moscow Region in respect of land plots located on the territory of an urban settlement and provided to them for the direct performance of their functions.

(the paragraph was introduced by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region dated 03/24/2016 N 3-38 / 270-GS )

Establish benefits for the payment of land tax in the form of exemption from payment of land tax to state budgetary healthcare institutions of the Moscow Region, in relation to land plots located on the territory of an urban settlement and provided to them for the direct performance of their functions.

(the paragraph was introduced by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region dated 03/24/2016 N 3-38 / 270-GS )

Establish benefits for the payment of land tax in the form of exemption from payment of land tax to state institutions of the Moscow Region, the type of activity of which is aimed at supporting the procedure for registering the property right of the Moscow Region to real estate, including land plots.

(the paragraph was introduced by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region dated 03/24/2016 N 3-38 / 270-GS ; in red. decisions of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Regiondated December 19, 2016 N 3-47 / 331-GS )

(paragraph 12 as amended by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region dated 16.10.2014 N 3-18/114-GS (rev. 12/18/2014))

12.1. If the taxpayer belongs to several preferential categories provided for by this municipal regulatory legal act, the tax benefit is granted on one of the grounds.

(Clause 12.1 was introduced by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region dated 05/21/2015 N 3-26 / 184-GS )

13. Establish that the procedure and terms for paying tax for taxpayers - individuals, is carried out in accordance with Article 397 of Chapter 31 "Land Tax" Tax Code of the Russian Federation .

(paragraph 13 as amended by the decision of the Council of Deputies of the urban settlement of Sergiev Posad, Moscow Region dated 03/24/2016 N 3-38 / 270-GS )

14. Taxpayers-organizations calculate the amount of tax (the amount of advance tax payments) independently.

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

During the tax period, taxpayers - organizations and individuals who are individual entrepreneurs, pay advance tax payments before May 15, before August 15, until November 15 as one fourth of the corresponding tax rate of the percentage share of the cadastral value of the land plot as of January 1 of the year, being a tax period.

According to the results of the tax period on February 1 following the expired tax period, the amount of tax is paid, which is determined as the difference between the amount of tax calculated as the percentage of the tax base corresponding to the tax rate, and the amounts of advance tax payments payable during the tax period.

Tax declarations for tax are submitted by taxpayers within the time limits provided for in paragraph 3 of Article 398 Tax Code of the Russian Federation .

15. In the event of the emergence (termination) of the taxpayer during the tax (reporting) period of the right of ownership, the right of permanent (unlimited) use or the right of life-long inheritable possession of a land plot or its share, the calculation of the amount of tax (the amount of advance tax payment) in respect of this of a land plot is made taking into account the coefficient determined as the ratio of the number of full months during which this land plot was owned (permanent (unlimited) use, life-long inheritable possession) of the taxpayer, to the number of calendar months in the tax (reporting) period. In this case, if the occurrence (termination) of these rights occurred before the 15th day of the corresponding month inclusive, the month of the occurrence of these rights is taken as a full month. If the occurrence (termination) occurred after the 15th day of the corresponding month, the month of termination of the specified rights is taken as a full month.

16. In relation to a land plot (its share) that has been (has been) inherited by an individual, the tax shall be calculated starting from the month in which the inheritance was opened.

17. Taxpayers entitled to tax benefits and reduction of the taxable base must submit documents confirming such a right to the tax authorities before February 1 of the year following the expired tax period.

18. With regard to land plots acquired (provided) in ownership by individuals and legal entities on the terms of housing construction on them, with the exception of housing construction carried out by individuals, the calculation of the amount of tax (the amount of advance tax payments) is made by taxpayers - organizations or individuals persons who are individual entrepreneurs, taking into account the coefficient of 2, during the three-year construction period from the date of state registration of rights to these land plots up to the state registration of rights to the constructed real estate object.

In case of completion of such housing construction and state registration of rights to the constructed real estate object before the expiration of the three-year construction period, the amount of tax paid for this period in excess of the amount of tax calculated taking into account coefficient 1 is recognized as the amount of overpaid tax and is subject to offset (refund) to the taxpayer in the generally established okay.

With regard to land plots acquired (provided) in ownership by individuals and legal entities on the terms of housing construction on them, with the exception of housing construction carried out by individuals, the calculation of the amount of tax (the amount of advance tax payments) is made by taxpaying organizations or individuals, being individual entrepreneurs, taking into account the coefficient of 4 for a period exceeding the three-year construction period, up to the state registration of rights to the constructed real estate object.

19. In relation to land plots acquired (provided) in ownership by individuals for individual housing construction, the tax amount is calculated taking into account the coefficient 2 after 10 years from the date of state registration of rights to these land plots until the state registration of rights to the constructed real estate object .