New land tax in 2021: changes for individuals and legal entities

Home / Real estate / Land / Taxes

Back

Published: 04/01/2017

Reading time: 12 min

712

One of the reasons for citizens’ failure to fulfill their tax obligations is the insufficient level of organization of the tax authorities themselves, which do not always fulfill their obligations to timely send the relevant receipts to all payers.

Next, we will consider the most common reasons for not receiving a notice to pay land tax, as well as the necessary actions and possible consequences for the landowner.

Legislative regulation
Reasons for missing a receipt
Authority to apply for receipt and payment methods
Procedure for receiving a subpoena
Liability for non-payment

Why haven't I received a receipt for payment of land tax?

Reasons why land tax is not received:

The Federal Tax Service did not send a receipt. By law, notice must be delivered no later than 30 days before the payment deadline.
The taxpayer belongs to the category of citizens who have benefits. The full list of beneficiaries can be found in Article 391 of the Tax Code.
The payment amount is less than 100 rubles. The notification will not be sent until the payment amount exceeds 100 rubles.
The inspectorate did not receive data on the land plot from Rosreestr. In the current year, the state duty for the previous year is paid. If the land is purchased this year, the receipt will arrive only next year.
The citizen changed his place of residence and did not notify the inspectorate, so the tax was sent to the old address.
The notification was lost in transit.

IMPORTANT! If a taxpayer is registered on the tax office website, the Federal Tax Service stops sending paper receipts. You can view them in your personal account and print them yourself.

Land tax hasn't arrived: what to do, where to apply 2021

Individuals as owners of plots of land, as well as persons possessing them on the basis of free use and inheritable ownership, have the obligation to pay a tax for the use of land to the municipal budget.

The fulfillment of this obligation is monitored by the Federal Tax Service of the Russian Federation, and they also have the obligation to send citizens notifications about the amount of tax accrued for payment for each reporting period. But there are situations when this duty is violated. Why? We will tell you this, as well as what a citizen who has not received a notification should do in this article.

The receipt must be received by the citizen no later than thirty days before the end of the land tax payment period. In accordance with the requirements of Russian tax legislation, land tax must be paid no later than December 1 of the year following the previous year. Accordingly, when paying tax for 2021, the period when it can be paid will expire on December 1, 2021. The corresponding payment document must be received no later than November 1, 2018.

There are several common reasons for this.

If you want to find out how to solve your particular problem, please contact us through the online consultant form or call :

Moscow: +7(499)350-8059.
St. Petersburg: +7(812)309-9401.

The first is the delay of the letter with the receipt or its loss when sent by mail. Postal shipments are often delayed or even lost at the post office. Finding a letter with a payment document will take time, which may take more than thirty days, and if the first of November has already arrived, then such a delay may cause a delay in paying the tax.
The second is the erroneous sending of a letter with a notification and a payment receipt to another person’s address. The time spent finding the letter and returning it to the proper addressee may also prevent you from paying the money to the municipal budget on time.

You shouldn't just wait until the notification arrives. The tax service is not involved in tracking whether the sent notice reached the addressee. A repeat notification is also not sent.

The only way to receive a payment receipt on time is to apply for it to the tax office. Tax officials also advise doing this.

By contacting the tax office, you can receive the necessary payment document and pay the tax on time.

The first way is to contact the tax office and receive a paper receipt along with data on the amount of land tax that needs to be paid.
The second way is to find out the amount of tax and pay it on the Federal Tax Service website.

The tax service website allows you to calculate the amount of tax using a special calculator. To determine the amount to be paid:

find the “Tax calculator” section on the website;
go to it;
Select land tax in the drop-down list and go to the next step;
select the tax period for which you want to calculate tax;
enter the cadastral number of the plot;
the cadastral value of the land will also need to be indicated;
object area;
the size of the share in the right of ownership or possession;
tax deduction, if any;
the period for which you own the land;
the rate at which the tax should be calculated;
the amount of the benefit, if there is a right to it.

After entering all the data described above and clicking on the “Next” button, the calculator will automatically determine the tax amount. In addition to the calculator, you can find out the amount to be paid online by checking it in your personal account on the Federal Tax Service website. If you don’t yet have a personal account, just register there and receive an access code to it from the Federal Tax Service.

To find out the amount you need to pay for the land, you can personally contact the inspectorate. When you contact an employee with a question, provide him with:

A large family with three minor children can get a preferential mortgage. Read this article to find out what conditions still need to be met.

What is privatization and until when can it be completed for free? Read about it in the material.

So, the problem with the lack of a payment receipt has been solved, the amount of tax is known and the amount of money must be paid. How to do it?

The first way is to use the received payment receipt and pay it at an accessible bank branch.
The second way is to pay your tax online. Currently, this can be done directly through the Federal Tax Service website, using your personal account and the “Pay taxes” service.

Once logged in, select the “Payment of taxes for individuals” section. Then:

indicate the tax type;
payment type;
the amount due;
Federal Tax Service code;
municipality in which the site is located;
if you don’t know the inspection code, enter the site address in the special field;
information about the payer (full name, tax identification number, residence address).

After filling in all fields, proceed to pay the tax.

Similar actions can be performed on the State Services portal by entering:

the type of tax that is paid;
indicate the data that the service will require.

Using Sberbank online:

This is interesting: Series and number of the certificate of registration of ownership of the apartment: how to find out 2021

If you want to find out how to solve your particular problem, please contact us through the online consultant form or call :

Moscow: +7(499)350-8059.
St. Petersburg: +7(812)309-9401.

go to the site using your username and password;
go to the “Payments and Transfers” section;
find the link to pay taxes;
go to the payment window;
fill out the fields that appear in accordance with the receipt you have (if there is no paper version, upload an electronic one through the taxpayer’s account);
check all data and payment amount;
confirm it.

After confirmation, the funds will be debited from the selected card and the tax will be paid.

Even if the payment receipt with notification did not arrive before November 1, this is not a reason to panic. All the necessary data can be found out during a personal visit to the Federal Tax Service or online - whichever is more convenient for you.

Representation and defense in court

What is land tax?

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

Who pays land tax?

Land tax is paid by persons who own plots of land under the right of ownership, permanent (perpetual) use or lifelong inheritable possession. If land plots are owned by individuals under the right of free, fixed-term use or were transferred to them under a lease agreement, land tax in this case does not need to be paid.

How to pay land tax online?

You can check and pay land tax online using the NALOGI.ONLINE service https://nalogi.online/. To check, just enter the TIN number (individual taxpayer number) or UIN (unique tax accrual number). Any bank card is suitable for payment - Visa/MasterCard/MIR.

What determines the amount of land tax?

How to calculate land tax?

The land tax can be calculated using the formula: Land tax = KST * D * ST * KV KST - cadastral value of the land plot; D – size of the share in the right to the land plot; ST – tax rate; KV – land ownership coefficient (applies only in case of ownership of a land plot for less than a full year).

When is it necessary to pay land tax?

In 2021, a single deadline for paying land taxes has been established for all regions of Russia - no later than December 1, 2021.

I haven’t received a tax notice, am I required to pay land tax?

On January 1, 2015, Law No. 52-FZ 04/02/2014 came into force, according to which taxpayers, in the event of non-receipt of tax notices, are required to independently inform the tax authority about the availability of real estate. Information accompanied by copies of title documents must be provided to the Federal Tax Service in relation to each taxable item by December 31 of the following year. For failure to submit such a report within the prescribed period, a citizen may be held accountable and fined in the amount of 20% of the unpaid tax amount for the land plot for which he did not submit the report.

You can find out your TIN on the Federal Tax Service website. To do this, you need to know the details of your Russian passport. You can also find out your TIN at the tax office at your place of registration.

Will I be able to receive confirmation of payment of land tax online?

After paying the tax, the NALOGI.ONLINE service automatically sends payment details to your email. If you need confirmation of payment that has legal force, for example for the court or tax authorities, then you can request a payment order with a bank mark through the feedback form or by email.

Depending on which category the taxpayer represents, the procedure by which tax is calculated and payment is determined differs. For example, legal entities have the obligation to independently determine the amount. Amounts are transferred in advance, quarterly. After completing the operations, a corresponding declaration is submitted to the Federal Tax Service. The same body will help you figure out why the land tax is not being received.

Individuals follow a different procedure. The tax service employees themselves do the calculations for them. After which the corresponding receipts are sent to landowners. The document has the form of a notification.

Sending notifications is mandatory not only for ordinary citizens, but also for entrepreneurs. This is stated in Article 396 of the Tax Code of the Russian Federation.

In addition, it is recommended to pay attention to Article 52 of the Tax Code of the Russian Federation. It establishes three methods for sending notifications that comply with current legislation:

Using telecommunication channels that allow you to establish communication.
Using electronic forms.
Personal transfer to the payer.

There is a separate rule regarding the timing of referrals. The document must be received no later than 30 days before the tax payment deadline.

Taxes are paid maximum until December 1 of the year that follows the reporting period. Therefore, the maximum time for receiving notifications is until October 31 of the same year.

The Federal Tax Service will not be able to impose liability or punishment on the payer if the delay is due to late receipt of the document.

This is interesting: How does a lease agreement differ from a residential rental agreement? 2021

There are many reasons why receipts do not reach the payer. Here are just a few of the most common:

Sending took place, but with the old addresses indicated. Payers can report a change of address to the tax service, but the relevant information is not always transmitted to databases in a timely manner. Therefore, several years may pass during which shipments are sent to the old addresses.
The tax office cannot find any data related to the land plot. The landowner is recommended to resolve the issue independently if the required data from Rosreestr has not reached the tax service employees. But even this behavior does not guarantee that the display of information will meet the requirements and ideas.
Notifications were lost while they were being sent to the recipient.

This is a common situation that is beyond the control of either party. The postal employees are facing all charges. But the tax service rarely takes such arguments seriously.

The payer belongs to the preferential category of citizens, and therefore is exempt from paying taxes. The establishment of benefits takes place both at the level of the state and a specific entity, and therefore citizens of various categories are covered by them. Benefits are often applied automatically, without notification to taxpayers.
The total tax was less than 100 rubles.

Sometimes this happens due to the benefits applied, or due to the low cost of the site. Therefore, the total tax liability is reduced. The land tax does not arrive, accompanied by notifications, and is not sent to the addressee until it is necessary to pay more than one hundred rubles.

Important! The payer has the right to appeal penalties and fines if the receipt is sent to the wrong addressee strictly due to the fault of the tax service. Then there is a possibility that the payment deadline will be extended.

Situations have become widespread when data is submitted to the database, but in practice it is not corrected. Or when receipts are sent to an old address. Here it is required to provide evidence in favor of the guilt of only service employees. We'll tell you what to do for this later.

It is recommended that the taxpayer apply for a receipt if the payment deadlines are approaching and the land tax and accompanying documents have not arrived.

To resolve the issue, we visit the territorial division of the Federal Tax Service, whose jurisdiction includes this or that site. Sometimes you can contact the tax office at the applicant’s residence address.

Land tax is most often the responsibility of special inspectors or a separate unit. They do the calculations.

There is a high probability that the employee already has some of the data. Then all he has to do is print out the receipt. After which the document is transferred to the payer. It shouldn't take much time to resolve the issue. After the document has arrived, payment can be made.

Another option is to get your data using your personal account, which any payer has. This issue cannot be resolved without the registration procedure. Generating data for payment will not be difficult if the system has the appropriate basis.

If the object is not listed in the database at all, then the taxpayer will need to provide a certain package of documents. For example, you cannot do without a cadastral passport and title documents. Where should I go to get them? Typically, management companies or municipal authorities deal with the issue.

As for payment, one of the most suitable methods is selected for its implementation:

Online mode, using electronic money.
With the service "State.
Using payment terminals.
Using Internet banking.
On a personal visit to a banking institution.

When the first delay occurs, the taxpayer is assessed penalties and interest. The result is a natural increase in debt. The tax authorities retain the right to appeal to the courts for three years after the first problems arise. The document usually sets out demands for repayment of the debt. When paying you can use:

Property holdings.
Availability.
Non-cash payment methods. Then the amount will come after a short time.

The landowner must establish from the outset whether the tax authority is making a legitimate claim. And the absence of any violations.

If the following conditions are met, demands for recovery during taxation will be illegal:

The citizen sold or donated the plot, therefore he ceased to be considered the legal owner.
Incorrect tax calculation, although the owner paid the amount calculated independently.
The notification was sent using the old address, although the payer warned about the change.
The landowner belongs to preferential categories.
The sending did not occur, or the notification was sent, but in violation of the deadlines.

This list is not strictly established at the legislative level. It also does not provide all the comprehensive information. Only the judicial authorities make the final decision in favor of one party or another.

The more documents the payer submits in his favor, the better. To prove your position you can use:

Documents for the alienation of the plot.
A copy of the passport page with the registration stamp.
Papers for the site.
Papers that serve as proof of belonging to a preferential category.
A notification letter with a dispatch date.

This is interesting: Which houses are suitable for maternity capital, requirements for the property in 2021

As stated in paragraph 4 of Article 397 of the Tax Code, physical. persons transfer the payment according to the notification sent by the tax office. In this article we will tell you what to do if land taxes stop coming. Let us explain why the land tax has not been received for several years.

First of all, you need to figure out what happened to the notification. Further actions depend on this. There may be several options:

The Federal Tax Service has not yet sent a receipt for payment of land tax for an individual, or the document is in the process of postal delivery. In accordance with clause 2 of Article 52 of the Tax Code, the notification is sent no later than 30 days before the last day of payment. In 2021 it is December 03. This means there is no need to worry until the beginning of November. The receipt may already be at the post office.
You have registered in your Personal Account on the Federal Tax Service website. After this, the tax office stops sending paper receipts (paragraph 4, paragraph 2, article 11.2 of the Tax Code). To receive a receipt for land tax online, just go to your personal account. Information about the amount and deadline for payment is displayed on the start page.

They deliberately do not send you land tax, because... the amount of charges is insignificant. As it is written in paragraph 3, paragraph 4, Article 52 of the Tax Code, if the total amount to be paid is less than 100 rubles, no notification is sent at all. Next time, the tax office will take into account payments for several years at once.

It is allowed to collect tax for no more than 3 years on one receipt.

The tax was not assessed, because the owner of the plot belongs to the category of beneficiaries, federal or municipal. Thus, since the period of 2017, in relation to 600 sq. m of one land plot, a tax deduction is applied for pensioners and other categories of individuals. persons named in paragraph 5 of Article 391 of the Tax Code. At the same time, if a person has previously enjoyed benefits on other taxes, no additional applications need to be submitted to the Federal Tax Service.

You can view the categories of citizens to whom land tax benefits apply in your municipality on the Federal Tax Service website.

An error occurred and the Federal Tax Service did not receive data from Rosreestr that you have a taxable object. At the same time, do not forget that in the current year, accruals are made for the previous reporting period.

If before the beginning of November the receipt for payment of land tax is received by an individual. the person never received it, neither by mail nor in the personal account, you need to start acting:

Make sure that the Federal Tax Service has information about the land you own. All taxable objects are listed in the Personal Account in the “My Property” section. There you can also send a message about a new object.

Request a receipt and clarification from any Federal Tax Service of your choice. This can be done through your Personal Account:

If it is not available, you can use a separate service on the Federal Tax Service website.

You can pay land tax without a receipt if you know the correct amount. There is a special service on the Federal Tax Service website.

Operating procedure:

Because there is no receipt, we proceed to filling out the payment order independently.

Select the type of payment and the amount to be paid.

We indicate the address of the site where the details of the required Federal Tax Service are determined.

Fill in the taxpayer details.

The service allows you to print a receipt for payment of land tax for individuals. persons to present at the bank office or transfer money online.

You can calculate the tax amount using the calculator on the Federal Tax Service website. To do this, you need to know the cadastral number of the plot.

Another payment method is by TIN number through an online bank, for example, Sberbank. The disadvantage of this method is that this way you can only pay off overdue debt.

The standard form of receipt-notification for payment of property taxes is enshrined in the Letter of the Ministry of Taxes No. FS-8-10/1199 dated September 10, 2001. There are also rules on how to enter the required information in the fields. Typically, an ordinary citizen does not need this knowledge: the tax office attaches already completed receipts to the notification.

You can fill out a receipt for payment of land tax online using the “Pay taxes” function according to the algorithm we have already discussed in the previous subsection. The second option is to act through your Personal Account.

A sample of the completed receipt is available for download here .

If you do not claim a benefit , and the notification has never been received, send a message to the tax office about the land you have. Perhaps the Federal Tax Service has not received data from Rosreestr and therefore they cannot issue a land tax. Sending such a message once is the responsibility of the taxpayer, prescribed in the Tax Code of the Russian Federation.
For all other questions that arise, you should also contact the INFS, in person or online.
you to pay land tax if no receipts have been received . This can be done when the accrual amount is known.

I tried very hard when writing this article, please appreciate my efforts, it is very important to me, thank you!

(5 ratings, average: 4,80)

Other

Removal of bulky waste: rules and features 2021

Great article 0

What to do if the receipt has not arrived

If the payment deadline is approaching, and the land tax has not arrived either by mail or in your personal account, you need to contact the inspectorate to find out the reason.

The Federal Tax Service employee prints out the receipt that needs to be paid. But if there is no information about the plot, you need to provide a package of documents to enter information about the land into the tax service database.

On the website, through your personal account, it is possible to send a statement about the absence of a receipt or enter information about the land plot if it is not displayed. Applications are reviewed and responded to within the period established by law.

An example of accounting for land tax calculations by organizations

LLC "Rus" owns a plot, the cadastral value of which as of January 1, 2021 is equal to 1,525,000 rubles. The tax rate in the municipality is 0.75%.

For the year, the company must pay 11,437.50 rubles. (1,525,000 × 0.75%).

The amount of advances for each quarter will be 2,859.38 rubles. (11,437.50/4).

Accounting for land tax calculations is carried out using account 68, subaccount “Land Tax”:

Dt 20 (23,25,26,44...) Kt 68 “Land tax” - tax accrued.
Dt 68 “Land tax” Kt 51 - tax paid.

If the land plot is used in related activities, the cost account is changed to other expenses:

Dt 91 “Other expenses” Kt 68 “Land tax”.

See another example of calculating land tax.

Is it possible to pay without a receipt?

There are two ways to pay tax without a receipt.

In online banking, the payment is made using the TIN number. To do this, in the column about choice. But you won’t be able to find and pay the current tax, only the debt.

The Federal Tax Service website contains information about taxes. In order to pay off the debt, you must:

Click on the “Individuals” column.
Click on the item “Payment of taxes and insurance contributions for individuals.”
Enter the document index in the special field.
Select a payment type and enter the amount.
Add the site address, phone number and other owner details.

The taxpayer can print out the receipt and pay it at the bank or directly on the Federal Tax Service website.

Calculation of land tax for individuals

The question: how to calculate land tax for the year is not a problem for individuals. The tax office makes the calculations for them. The amount of tax due is communicated to taxpayers by sending a tax notice. The formula for calculating land tax for individuals is similar to the formula for legal entities.

The notification tax must be transferred to the budget no later than December 1 of the year following the one paid. For 2021, payment had to be made by December 2, 2019 (the deadline has been postponed, since December 1, 2019 is a day off).

Citizens receiving benefits should take into account that their right to benefits must be reported to the tax office. To do this, an application is submitted in the form from the order of the Federal Tax Service dated November 14, 2017 No. ММВ-7-21/897. It is recommended to attach supporting documents to the application. There is no need to re-apply for a previously granted permanent benefit.

To take advantage of the tax deduction under clause 5 of Art. 391 of the Tax Code of the Russian Federation, before November 1 of the year from which the deduction will be applied, submit to the Federal Tax Service a notification about the site selected for applying the deduction. The notification form was approved by order of the Federal Tax Service dated March 26, 2018 No. ММВ-7-21/167. If notice is not given, the benefit applies to the highest tax parcel.