Land tax return for 2021: form and sample

Who needs to submit a declaration

Legal entities and individual entrepreneurs reasonably have a question: do they need to submit a land tax return for 2021, and if so, to whom? This tax document must be prepared by those organizations that own or own land plots and are recognized as taxpayers for land tax in 2021. Those who are exempt from paying it under Art. will also have to report. 395 Tax Code of the Russian Federation. This tax is local, and it is payable to the budget at the location of the land. The authorities of the constituent entities of the Russian Federation set rates by their own legislative acts, so they differ in different regions and should not exceed the limits allowed by the Tax Code of the Russian Federation.

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

Composition of the declaration

The land tax declaration includes:

title page;

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

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

If an organization has several land plots located on the territory of one municipality, submit a single declaration. In this case, for each land plot you need to fill out section 2 of the declaration separately. Such rules are established by clause 2.11 of the Procedure approved by order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11/696.

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

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

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

A sample filling is given for a Russian commercial organization, VESNA LLC, which is registered in the federal city of St. Petersburg. Carries out activities in the wholesale trade of food, drinks and tobacco, the company owns one plot of land located in the same city, cadastral number - 78:06:0004005:71. The cadastral value of the plot is 1,200,000 rubles. The organization has owned it for 12 months, the tax rate is set at 1.5%. KBK 182 1 06 06031 03 1000 110. OKTMO - 45908000. The LLC made advance payments to the budget during the year and transferred the following amounts:

I quarter - 4500 rubles;
II quarter - 4500 rubles;
III quarter - 4500 rubles.

1 page - title page

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

Let's consider a sample of filling out a tax return for land tax for 2021 for each field separately:

the corresponding values are indicated in “TIN” and “KPP”, then they are automatically entered on each page;
in the “Adjustment number”, if provided for the first time, indicate 000, for subsequent adjustments - 001, 002, and so on;
in the “Tax period” we enter the required date of the tax period. For a calendar year - 34;
in the “Reporting year” - the date the form was filled out;
Each inspection to which reports are submitted has a personal, non-repeating four-digit code in its Federal Tax Service Inspectorate or on the official website of the Federal Tax Service. The 2 digits of the code at the beginning indicate the region, the other 2 digits indicate the code of the inspection itself. Since the tax return for land tax 2021 is submitted to the Federal Tax Service at the location of the plot or share in the plot, in our case the Federal Tax Service Inspectorate No. 9 of the Central District of St. Petersburg is indicated;
The taxpayer enters the code at the location (accounting). In our case - 270;
We enter the name of the organization in the empty and longest field of the title page, separating the words from each other with an empty cell. For our example: VESNA LLC;
in the next line we enter the payer’s contact phone number;
Next, we indicate the number of pages to be submitted to the inspection. Ours submits a report for 2021 on 3 pages, without attachments;
in the place where it is necessary to indicate the taxpayer, enter the value 1 and full name. director or proxy;
at the end we will put a date and signature;
in the “Name of the document confirming powers under a power of attorney” there is a dash, since the report was signed by the director of the company in his own hand.

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

Let's consider a sample of filling out a tax return for land tax 2021 for each field separately:

first you need to indicate the name of the production sharing agreement, since in our situation it is missing, we put a dash;
in 010 we write the budget classification code KBK in accordance with the legislative acts of the Russian Federation on budget classification. Each time we check the relevance of the specified BCC. Our plot is located in the federal city of St. Petersburg - we indicate KBK 182 1 0600 110;
020 “OKTMO” indicates the code of the municipality in whose territory the mandatory fee is paid. For our company, we will enter 45908000 in the 2021 land tax return;
021 - total amount of payment calculated and subject to payment to the budget according to the corresponding codes KBK and OKTMO;
from 023 to 027, the values of advance payments paid for the 1st, 2nd and 3rd quarters are recorded, respectively;

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

030 is calculated as follows: 021 - (023 + 025 + 027). If the result is a value with a “–” sign, then a dash is placed everywhere;
040 = 021 – (023 + 025 + 027). The amount is calculated to decrease, therefore, if the result is: a negative value, put it without the minus sign;
positive - put a dash. In fields 030 and 040, according to the conditions of our example, we put dashes;

After filling out all the data, the director of the organization or his representative puts his signature and date at the end of the page.

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

Let's consider filling out section 2 of the tax return for each field separately:

TIN and checkpoint are entered automatically from the first page;
We enter the cadastral number of the plot, this number is included in the certificate of state registration of ownership, from an extract from the Unified State Register or from the cadastral passport. 78:06:0004005:71;
010 - from Order of the Ministry of Finance No. 150n dated December 16, 2014, select and indicate the budget classification code;
020 - from the All-Russian Classifier of Territories of the Moscow Region we enter into the OKATO declaration;
030 - from Appendix No. 5 to the Federal Tax Service order No. MMV-7-11 / [email protected] select and indicate the land category code. Other lands - 003008000000;
050 - we take the cadastral value of the plot from the relevant Rosreestr documents or from the cadastral passport;
060 — enter the share size. If the land belongs entirely to the organization, put a dash;
from 070 to 100 in the declaration we fill in the relevant information about benefits, which we take from the Tax Code of the Russian Federation and from documents confirming the rights to benefits. In most cases, commercial enterprises do not have benefits. In our case, there are no benefits either, which means dashes are added;
110 - the cadastral value of the object is indicated here. We have 1,200,000 rubles;
120 - we take the rate from the legislative acts of the local regulatory level, since the fee is local. For the category of our site, a rate of 1.5% is applied;
130 - indicate the period of ownership of the plot during the tax period. Indicated in full months. 12 full months;
140 - calculated as follows: line 160 (KV) = tenure / 12, for us = 1, since VESNA LLC owned the site for 12 months;
150 - determined by the formula: 110 (tax base) × 120 (rate) × 140 (Q coefficient). This amount is also reflected in field 250. 150 = 1,200,000 × 1.5% × 1 = 18,000 rubles;
from 180 to 240 - we will fill in the data on the existing benefit. In our case there are none - we put dashes;
250 - enter the total payment amount that the organization pays to the budget.

Legal documents

by order of the Federal Tax Service of Russia dated September 4, 2019 No. ММВ-7-21/ [email protected]
Art. 395 Tax Code of the Russian Federation
Federal Law No. 347 dated November 4, 2014
Article 398
by order of the Federal Tax Service of Russia dated May 10, 2017 No. ММВ-7-21/ [email protected]
by order of the Federal Tax Service dated August 30, 2018 No. ММВ-7-21/ [email protected]
Order of the Ministry of Finance No. 150n dated December 16, 2014
Order of the Federal Tax Service No. ММВ-7-11/ [email protected]

Instructions for filling

In order to correctly fill out the declaration, you must comply with the requirements set out in the order of the Federal Tax Service, adopted in 2011. According to the specified document, the payer’s step-by-step actions regarding filling out look like this:

Initially, the title page is filled out. It must indicate information that relates to the payer. For organizations - this is the full name and OKVED. The person designated as responsible is also indicated and contact information is provided.

Sample of filling out the title page of a tax return
Since it was previously indicated that they are reporting for 12 months, such a line is filled in indicating code 34. In the event of liquidation of an organization, the code changes to 50. Also, separate codes are established for those who submit the act in question for the first time, and for whom it is of a clarified nature .
Read also: An example of calculating the personal income tax deduction in 2021
When they move on to filling out the number of sheets attached to the act, a power of attorney, if available, is also written down. This situation occurs when, instead of the payer, the document is submitted by a person trusted by him.
Next, fill out the first section. The tax amount is indicated here. The declaration includes all plots that a person owns, but provided that they are located within the same municipality.

Filling out section 1 of the declaration
When advance payments are made, information regarding them is also included in this section. When a person owns several plots located in different entities, an equal number of acts are filled out and submitted to their location.
Then proceed to filling out the second section. This page is completed for each plot owned by a person.

Fragment of filling out the 2nd section of the land tax return
In this case, it is necessary to indicate the data necessary to identify the site, namely its number, registered in the cadastre. When calculating the tax base and the amount payable, the applicable preferential conditions, rates, and coefficients established at the legislative level are taken into account.

Based on the results of filling out all the lines, the amount of tax that needs to be paid to the budget should be obtained. When determining the BCC, it is worth noting that this is a classification code for budget systems where calculated tax payments are received.

In a situation where this value is not indicated when filling out, the payment will not be accepted. If it is indicated, but incorrectly, the funds will be transferred to the account of another institution, and a tax debt will arise.

***

The declaration is filled out and submitted once a year only by legal entities; individuals are exempt from this obligation. Filling out the declaration does not present any great difficulties; you just need to carefully study the procedure.

How often and within what timeframe is the declaration submitted?

An organization that owns land must submit land tax returns at certain intervals. In accordance with paragraph 1 of Art. 398, paragraph 1, art. 393 of the Tax Code of the Russian Federation, such a report is submitted after the end of the calendar year. Regional legislators also have the right to establish intermediate reporting periods, for example quarters, but they need such division in order to receive advances on land tax. This does not add to the number of reports or calculations - the declaration will still be submitted alone.

Submit this report in accordance with clause 3 of Art. 398 of the Tax Code of the Russian Federation, required before February 1 of the year that follows the reporting period. For example, for 2016 the declaration will need to be submitted by 02/01/2017. When the deadline falls on a weekend, the taxpayer receives an additional day or two for preparation, since the final submission can be postponed to the first working day of the next week (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Who is required to file this declaration?

If land is owned ( Article 389 of the Tax Code of the Russian Federation ), as well as if it is owned by rights of lifelong inheritance ( Article 388 of the Tax Code of the Russian Federation ) or perpetual permanent use, both individuals and legal entities become payers.

You will not have to pay land tax if the plots are rented or belong to the owner on the right of temporary use free of charge.

Not all payers may be required to file a land tax return

Individuals receive a notification from the fiscal authorities with a ready calculation of the amount of tax to be paid.
Companies, as well as those individuals who are registered as individual entrepreneurs, are required to provide a completed declaration themselves with a calculation of the land tax that must be paid.

Moreover, in cases where an individual registered as an entrepreneur owns land plots, but uses them exclusively for personal purposes, and not for obtaining benefits or organizing a business, such an individual entrepreneur will not have to fill out a declaration. After all, then he will receive a tax notice as a private individual, and the Federal Tax Service will calculate the tax (clause 3 of Article 396 of the Tax Code of the Russian Federation).

So, the main criteria for determining whether you need to file a land tax return are:

the plot belongs to the payer as property or is used on the basis of perpetual possession and lifelong inheritance and is located on the territory of those municipalities where this tax is introduced;
the payer is a company or entrepreneur;
the land plot is used in the economic activity of the enterprise (entrepreneurial activity) or its title documents indicate such a purpose for the plot.

Only if all these factors coincide, you need to fill out the appropriate declaration; if at least one point does not match, then you can wait for a notification from the Federal Tax Service about the payment of land tax and only then pay it.

There is, however, one significant “BUT” : starting from the 2015 tax period, individuals registered as entrepreneurs, as well as private owners, will not have to file land tax returns.

Payment of this local fiscal fee in 2021 will be made by individual entrepreneurs on the basis of notifications they receive from the Federal Tax Service, and not taking into account their own calculations.

The declaration form is new!

The declaration for 2021 is submitted in the form approved by Order of the Federal Tax Service of Russia dated May 10, 2017 No. ММВ-7-21/ (as amended by Appendix No. 1 to Order of the Federal Tax Service of Russia dated August 30, 2018 No. ММВ-7-21/). In fact, this is a completely new form of reporting.

Here's what, for example, has changed in the updated form:

Section 2 has been supplemented with a new line 245 “Amount of tax benefit (in rubles) (clause 2 of Article 387 of the Tax Code of the Russian Federation)” (filled in if local authorities establish a tax benefit for the payer in the form of a rate reduction);
the new filling procedure takes into account the possibility of simultaneous application of coefficients Kv and Ki (if the value of each of them is different from one);
The Appendix “Land Category Codes” to the filling procedure is set out in a new edition (now contains codes for such categories of land as lands for defense in populated areas/lands for security in populated areas/lands for customs needs).

Also see “ New land tax reporting for 2021 ”.

Updated act

To correct shortcomings and inaccuracies in the declaration, its revised form is submitted. This rule is fixed by the legislator. The document indicates the data that has been corrected.

The remaining information provided initially correctly remains unchanged. Also, corrections are made to the correction number, instead of 0, 1 is assigned.

The use of the updated form is intended for cases where settlement transactions regarding tax amounts were carried out incorrectly. In a situation where the amount is underestimated due to incorrect calculations, timely corrections will help avoid debt.

Example of an updated act

In addition to preventing the formation of debts, a person has the opportunity to avoid punishment provided by law for this type of violation.

The listed rules do not apply to individuals, even if they have completed the registration process as individual entrepreneurs. Settlement transactions are carried out by the tax authorities, after which the person is sent a corresponding notification.