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Published: 04/01/2017
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The activities of legal entities are always closely related to taxation - they are forced to pay a large number of various contributions and taxes, the calculations of which in most cases are handled independently. At the same time, legal entities are usually subject to more thorough checks by tax authorities than individuals, which makes the correct payment of all payments even more important.
Therefore, it is worth considering the specifics of calculating one of the property taxes that companies owning land must pay, namely land taxes.
- Rate for legal entities
- Who calculates land tax?
- Calculation methods Manual Example 1
- Example 2
- Example 3
Land tax rate for legal entities
Land tax rates are set by local authorities in whose territory the site is located, as well as by the authorities of federal cities (Moscow, St. Petersburg and Sevastopol).
If rates in the region are not established, according to paragraphs. 2 p. 1 art. 394 of the Tax Code of the Russian Federation, the general maximum land tax rate of 1.5 percent applies.
For some categories of land, for example, agricultural land used for agricultural production, the maximum rate is 0.3 percent.
You can find out your tax rate on the Federal Tax Service website https://www.nalog.ru/rn77/service/tax/.
Payment methods for legal entities
More stringent requirements apply to legal entities in the field of taxation, which also applies to acceptable methods of paying taxes (including land taxes). In particular, only one option is available to them - transferring funds to the budget by non-cash method from the current account of the bank where the account was opened.
If you have accounts in several banking institutions, payment can be made from any of them.
To do this, it is necessary to prepare a special document - a payment order for the transfer of funds from a current account for the purpose of paying land tax. The payment order is filled out in accordance with the general requirements for this document.
In particular, it must indicate:
- the branch of the Federal Tax Service to which the payment is made (its code, name, address);
- name of the tax;
- tax period (specific quarter and year);
- KBK;
- amount to be paid;
- company tax identification number;
- basis for payment (current or arrears);
- date of payment;
- purpose of payment.
A legal entity can also generate a payment order on the official website of the Federal Tax Service, in the appropriate section. During the formation of the document, he will need to indicate or select from the list the same data and details as when filling it out independently.
In some cases, you can pay taxes online if the company has a client-bank system installed, with the help of which such operations are carried out.
As a rule, most large banks provide their clients with this opportunity, which greatly simplifies the procedure for fulfilling tax obligations.
If for some reason a legal entity does not have a current account, it is unlikely that it will be possible to pay the tax in cash. This also applies to situations where an individual pays for a legal entity (since only the latest law allows cash transactions for paying taxes). In this case, even if the bank accepts the receipt and pays it, the transferred amount is unlikely to be taken into account by the inspectorate as tax revenue.
However, this requirement also has exceptions. For example, if an enterprise is in the process of liquidation and its current account is closed legally, but the obligation to pay tax remains, this can be done by an entity officially appointed as a liquidator. However, in this case, the payer will most likely have to go to the tax office with a receipt and then try to ensure that the payment is credited.
Enterprises and organizations, along with individuals, contribute taxes to the local budget of the constituent entity of the Russian Federation in whose territory the site they own is located. If they have two or more plots of land located in different regions, they must transfer money to the appropriate tax inspectorate offices.
Legal entities are the only category of land tax payers for whom the legal obligation is established to pay it quarterly, that is, four times a year.
In total, the amount of all four payments must be equal to that established for
them the amount of tax.
It is worth considering that in addition to the actual payment of tax, legal entities have one more obligation - the preparation and timely submission of a tax return to the Federal Tax Service. It should display the amounts of all advance payments paid and the final tax, as well as the procedure for calculating these indicators.
The assignment of a postal address to a residential building occurs according to a certain algorithm. In case of non-payment of utility debts, some “conveniences” may be disabled. You can read how to find out your debt here. As a rule, the cost of renting agricultural land is calculated from the cadastral value. You can learn about other calculation methods from our article.
Deadline for payment of land tax
Table “Deadlines for payment of land tax by legal entities”
| Period | Payment deadline | Rationale |
| Tax for 2021 and advance payments for 2021 | Within the time limits established by local authorities (in Moscow, St. Petersburg, Sevastopol - the authorities of these regions). Information about deadlines on the Federal Tax Service website: https://www.nalog.ru/rn77/service/tax/ The deadline for paying land tax for the year cannot be earlier than February 1 of the following year; - for advance payments based on the results of the 1st, 2nd and 3rd quarters - no later than the last day of the month following the reporting period. For organizations included in the register of SMEs as of 03/01/2020 and engaged in areas of activity affected by the pandemic, the deadlines for payment of advance payments for the first and second quarters of 2021 have been extended. Local authorities and federal cities may also extend the deadlines for payment of advance payments due to the epidemic. For the specified category of legal entities: — advance payments for the first quarter of 2021 have been extended until October 30, 2020. If an organization that is a SME operates in an industry from the additional list specified in clause 4 of Decree of the Government of the Russian Federation dated 07.11.2020 No. 1791, then the payment deadline is extended until 30.12.2020 (clause 1 of Decree of the Government of the Russian Federation dated 07.11.2020 No. 1791); — advance payments for the second quarter of 2021 have been extended until December 30, 2020. A number of organizations, in accordance with clause 10, part 1, art. 2 of Law No. 172-FZ dated 06/08/2020, a federal benefit was provided in the form of exemption from payment of the advance payment for the second quarter. For advance payments, the payment period of which has been extended, a one-year installment plan is provided | Clause 2 of Art. 387, paragraph 1, art. 397 Tax Code of the Russian Federation Clause 3 of Art. 398 Tax Code of the Russian Federation Subparagraphs “a”, “d” of clause 1, clause 1 (1) of the Decree of the Government of the Russian Federation of 04/02/2020 No. 409, Decree of the Government of the Russian Federation of November 7, 2020 No. 1791 |
| Tax for 2021 and beyond | No later than March 1 of the year following the previous year. Local authorities (Moscow, St. Petersburg, Sevastopol) will no longer set tax payment deadlines | Subparagraphs 72, 77 of Art. 2, part 7, 17 art. 3 of the Law of September 29, 2019 No. 325-FZ |
| Advance payments for 2021 and reporting periods of subsequent years | No later than the last day of the month following the expired quarter. Local authorities (Moscow, St. Petersburg, Sevastopol) will no longer set deadlines for paying advance payments | Subparagraphs 72, 77 of Art. 2, part 7, 17 art. 3 of the Law of September 29, 2019 No. 325-FZ |
Who pays
Land tax for individuals is a type of local taxation, the funds of which are transferred to the municipal budget.
Land tax for legal entities is paid throughout the entire activity of the enterprise, from the moment of formation to closure. Payments are provided for at the legislative level and apply to the entire period of business activity when an individual entrepreneur or organization receives commercial benefits.
Tax payments for the right to own a land plot apply to the following categories of citizens:
- persons who own land based on property rights;
- heirs with the right of lifelong ownership;
- citizens who own land on the basis of perpetual use.
It should be clarified that individuals who have received a land plot for free, fixed-term use or who are tenants are exempt from paying land tax.
Important! The deadlines for payment of land tax are established at the legislative level, so the required transfers must reach the municipal budget no later than December 1.
Who calculates land tax?
According to paragraph 3 of Art. 391 of the Tax Code of the Russian Federation, calculation of land tax is carried out by organizations independently. At the end of the year, the Federal Tax Service will send the taxpayer a message about the amount of tax it has calculated. If the company does not agree with the calculation of the Federal Tax Service, it is necessary to submit an explanation with its data (letter of the Ministry of Finance of the Russian Federation dated June 19, 2019 No. 03-05-05-02/44672).
About areas for which tax calculations will not be received, you must submit a message to the inspectorate in the form approved by Order of the Federal Tax Service of the Russian Federation dated February 25, 2020 No. ED-7-21 / [email protected] (Article 1 of Law No. 325-FZ), and copies documents confirming the right to a land plot. The message must be submitted before December 31 of the year following the expired tax period.
