Deadline for submitting land tax returns for legal entities

Who should report for 2021

The land tax declaration for 2021 must be submitted to the Federal Tax Service by organizations that own land plots or have the right of permanent (perpetual) use (clause 1 of Article 388, clause 1 of Article 398 of the Tax Code of the Russian Federation).

Submit the declaration, even if you are exempt from paying tax on the basis of Art. 395 of the Tax Code of the Russian Federation, for example, for a site occupied by a state public highway (clause 2 of Article 395 of the Tax Code of the Russian Federation).

The declaration is not submitted only if the land plot is not recognized as an object of taxation under clause 2 of Art. 389 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated February 28, 2013 No. 03-02-08/5904). So, for example, the owners of premises in an apartment building do not submit a declaration in relation to the land plot underneath it.

Please note that the land tax declaration is planned to be cancelled. However, this will not happen until 2020. Therefore, it is mandatory to report for 2021.

Land tax declaration: general points

The declaration consists of several blocks:

A title page containing basic information about the taxpayer. This page is required to be completed; it is used by the regulatory authority to identify the tax period, the taxpayer and his contact information.
Section 1, which shows the total amounts of tax liabilities to be transferred by the enterprise to the budget.
Section 2 - this block is devoted to calculating the tax base and determining the amount of tax for each land plot separately.

The land tax declaration is drawn up based on data for the past annual interval. All figures are given without kopecks. Each completed page is numbered. The fine for failure to submit a land tax return is imposed in accordance with Art. 119 of the Tax Code of the Russian Federation - 5% of the amount of unpaid obligations reflected in the report for each month (including incomplete) of delay. The minimum amount of collection is 1000 rubles, the maximum is at the level of 30% of the amount of arrears.

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 land tax reporting

Changes to the declaration were made twice this year. First, by order dated 03/02/2018 No. ММВ-7-21/ [email protected] the Federal Tax Service approved changes to the tax return filled out by business entities for land tax. The amendments affected the procedure for reflecting information about land plots allocated to enterprises for the purpose of constructing residential real estate.

Form code 1153005 – “Tax return for land tax”. The updated version of the report has an additional line. It is included in section 2, this is line 145 - “Ki coefficient”. Its purpose is to reflect changes in the value of the cadastral valuation of the taxable object from the moment when such data were entered into the Unified State Register of Real Estate. The Ki coefficient will be applied if:

the type of permitted use of the land was changed for the site owned by the company;
the plot was assigned to another group of lands;
the cost of the plot has been adjusted due to changes in the area of the territory.

If one of the specified grounds is present, the land tax declaration for 2021 will have two sections 2 - one will reflect the period of validity of the old cadastral valuation, and the second is introduced to reflect the time of validity of the new value of the site in the reporting year. The coefficient is shown as a decimal fraction. This parameter is derived by dividing the number of full months of validity of a particular cadastral valuation by the number of months in a year.

The procedure for filling out lines 040 and 140 from Section 2 provides for the division of periods if the value of the coefficient (from 2 to 4) used to calculate the tax liability for plots for residential construction has been changed. In KND 1153005 in this situation there will be 2 second sections with different data in lines 040 and 140. In column 040, 1 is indicated (this indicates the effect of the previous coefficient), and in line 140 - a decimal fraction that determines the period of validity of the old coefficient value. In the section devoted to the new coefficient value, code 2 is entered in line 040.

Another changes to the declaration form and the procedure for filling it out were made by order of the Federal Tax Service dated August 30, 2018 No. ММВ-7-21/ [email protected] Innovations will need to be taken into account when preparing the annual report for 2021.

The latest updates in the report and the procedure for filling it out are intended to provide the ability to reflect in the calculations an adjustment to the cadastral valuation of a site due to changes in its quantitative or qualitative characteristics. Section 2 introduces an additional line 245, which indicates the amount of the tax benefit in the form of a reduction in the tax rate.

The difference between the new form and the previous version can be seen in the barcode of the document (new value - 07508011). Also, to eliminate discrepancies with the Land Code, the codes of categories of land plots used when filling out the report were adjusted (Appendix No. 5 to the Filling Out Procedure).

Filling out the declaration for 2018

We recommend filling out the declaration in the following sequence: first the title page, then section. 2 and finally section. 1.

Title page

In the “KPP” field, the code assigned during registration with the tax authority to which the declaration is submitted is indicated (clause 3.2.1 of the Procedure).

The field “at location (accounting) (code)” is filled out in accordance with Appendix No. 3 to the Procedure (clause 3.2.7 of the Procedure). For example, when submitting a calculation for the location of a land plot (share of a land plot), you need to indicate code “270” (Appendix No. 3 to the Procedure).

Section 2: calculation of land tax

Complete Section 2 for each site. In line 020, indicate OKTMO. You can find it on the Federal Tax Service website – https://nalog.ru/rn77/service/oktmo/.

Find the land category code for line 030 in Appendix No. 5 to the Procedure for filling out the declaration.

The category of land, its purpose and permitted use are indicated in the extract from the Unified State Register of Land Registers for the land plot, the certificate of ownership or the purchase and sale agreement. This information can also be found on the Rosreestr website using the cadastral number of the plot - https://rosreestr.ru/wps/portal/online_request.

In lines 050 and 110, indicate the cadastral value of the plot. If you are not the only owner of the plot, indicate the share of ownership in line 060, multiply lines 050 and 060, and show the result in line 110.

Take the cadastral value of the land as of January 1 of the year for which you are calculating the tax (clause 1 of Article 391 of the Tax Code of the Russian Federation). You can find it out by the cadastral number of the plot on the Rosreestr website https://rosreestr.ru/wps/portal/online_request.

The tax rate is reflected in line 120 (clause 5.14 of the Procedure).

The land tax rate is set by the local government. If he has not done this, the general rate applies - 1.5%, and for some categories of land, for example agricultural land - 0.3% (clause 3 of Article 394 of the Tax Code of the Russian Federation). The rate for your site can be clarified on the Federal Tax Service website - https://www.nalog.ru/rn77/service/tax/.

In lines 130 – 140, enter “12” and “1.0—“. If you did not own the plot for the entire year, indicate the full months of ownership and calculate the Kv Coefficient by dividing the number of months of ownership by 12. For example, if you owned the plot for 11 months, the Kv is equal to 0.9167 (11 months / 12 months) (Letter of the Federal Tax Service dated 06.04. 2018 No. BS-4-21/).

In line 150, indicate the tax amount - this is the product of lines 110, 120 and 140. Rewrite the amount from line 150 to line 250. In line 170, if there are no benefits, enter “1.0—“.

Fill in lines 070 – 100, 160, 180 – 245 only if you are using benefits. If not, put dashes.

Federal benefits are established in Art. 395 Tax Code of the Russian Federation. You can check whether there are benefits at the local level on the Federal Tax Service website - https://www.nalog.ru/rn77/service/tax/ (clause 2 of Article 387 of the Tax Code of the Russian Federation). Land tax benefit codes for filling out the declaration are given in Appendix 6 to the Procedure for filling it out.

Example of calculating land tax

The organization owns a site for long-term storage of cars with a cadastral value of 64,105,865 rubles.

Tax rate – 0.1%.
The calculated tax amount for the year is RUB 64,106. (RUB 64,105,865 x 0.1%).
Advance payments for the 1st, 2nd and 3rd quarters – 16,027 rubles each. (RUB 64,106 / 4).
Tax payable at the end of the year – 16,025 rubles. (RUB 64,106 – (RUB 16,027 x 3)).

Section 1: land tax amount

Section 1 is completed for all land plots that are objects of taxation (clause 4.1 of the Procedure). It reflects the amount of tax calculated at the end of the year (including advance payments for reporting periods). In this case, for each OKTMO you need to fill out lines 010 – 040 separately.

When filling out line 021, you should add up the tax amounts indicated in line 250 of all sections. 2, which have one OKTMO and BSC (clause 3, clause 4.2 of the Procedure).

Lines 023, 025 and 027 reflect the amounts of advance payments payable to the budget for the 1st, 2nd and 3rd quarters, respectively (clause 4, clause 4.2 of the Procedure).

Let's look at a sample of filling out a land tax return for 2018.

Example:

the organization is registered for tax purposes at its location with the Federal Tax Service of Russia No. 27 in Moscow (tax authority code - 7727);
TIN 7727098760/KPP 772701001;
the organization owns one land plot (OKTMO code – 45908000);
the period of ownership of the land plot in 2021 is 12 months;
the cadastral value of the land plot as of January 1, 2021 was 58,000,000 rubles;
On November 1, 2021, information about changes in the cadastral value of the land plot was entered into the Unified State Register of Real Estate due to a change in the area of the plot - the cadastral value was RUB 57,500,000;
The cadastral number of the plot before the change in cadastral value is 77:06:0004005:71. From November 1, 2021, the cadastral number of the plot is 77:06:0004005:77;
land tax rate - 1.5% of the cadastral value of the site (clause 4, part 1, article 2 of the Moscow Law of November 24, 2004 N 74);
the organization has no grounds for applying tax benefits;
during the tax period, the organization pays advance payments for land tax (clause 2 of article 397 of the Tax Code of the Russian Federation, part 2 of article 3 of the Moscow Law of November 24, 2004 No. 74).

Where to submit the land declaration?

In general, the land tax declaration is submitted to the Federal Tax Service at the location of the land plot (clause 1 of Article 398 of the Tax Code of the Russian Federation), however, the largest taxpayers submit it to the inspectorate with which they are registered in this capacity (clause 4 of Article 398 Tax Code of the Russian Federation).

If an organization has several land plots, they are located in different municipalities, but all these territories are controlled by one tax authority, it is allowed to submit one general declaration, in which a separate section 2 is filled out for each plot. This is confirmed by the Federal Tax Service of the Russian Federation in letter dated 08/07/2015 No. BS-4-11/13839.

Who approves the form?

The form of the reporting form for organizations for making mandatory payments for plots is a land tax declaration, which is approved by the Federal Tax Service of the Russian Federation.

According to it, in 2021 it was necessary to report for the previous year (2016) using the old declaration form.

Its form was approved by an earlier Order of the Federal Tax Service of Russia - No. ММВ-7-11 / [email protected] dated 10/28/2011.

This form is well known to taxpayers, because... lasts for a long period of time.

It should be noted that legislative bodies often make changes to the tax base, so they also affected the declaration of payment of tax for the use of land.

Therefore, in 2021 it will be necessary to report for the tax period of 2021 using a different form approved by the new Order of the Federal Tax Service of Russia dated May 10, 2017 N ММВ-7-21/ [email protected]

If necessary, enter a new coefficient.

In section 2 of the tax return for land tax, which directly calculates the tax base and the amount of land tax, a new line 145 has appeared. It reflects the Ki coefficient. It is used to calculate land tax in the event of a change in the cadastral value of a land plot due to a change in the type of permitted use of the land plot, its transfer from one category of land to another and (or) a change in the area of the land plot.

The new clause 5.17 of the Filling Procedure states that the named coefficient is defined as the ratio of the number of full months during which in a given tax period the land plot had a cadastral value established for the designated type of permitted use of the land plot, land category and (or) area value, to the number of calendar months in the tax (reporting) period.

In line 145 for this coefficient there is one field before the decimal point and four fields after it, that is, it is indicated in decimal fractions accurate to ten thousandths.

According to clause 5.1 of the Procedure for filling out section. 2 declarations are filled out by the taxpayer separately for each land plot (share of a land plot located within the boundaries of the corresponding municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol), share in the right to a land plot), owned by right of ownership, permanent right (perpetual ) use of the organization.

But now the same paragraph states that more than one copy of Section can be filled out in relation to one plot of land. 2. One of such cases when this is permissible is precisely a change during the tax period in the cadastral value of a land plot due to a change in the type of permitted use of the land plot, its transfer from one category of land to another and (or) a change in the area of the land plot.

Example.

The change in the cadastral value of the land plot occurred on 06/04/2018, on this day the relevant information was entered into the Unified State Register of Real Estate.

In the first copy of Sec. 2 of the declaration, the taxpayer on line 050 indicates the cadastral value as of 01/01/2018. The Ki coefficient is determined as follows: Ki = 5 months. / 12 months = 0.4167.

The line with code 145 indicates 0.4167.

In the second copy of Sect. 2 of the declaration, the taxpayer on line 050 indicates the changed cadastral value. In this case, the Ki coefficient is determined as follows: Ki = 7 months. / 12 months = 0.5833.

On the line with code 145, 0.5833 is written.

This coefficient must now be taken into account when calculating land tax for the tax period, the result of which is reflected in line 150 of section. 2 declarations (clause 5.18 of the Procedure for filling out in the new edition).

In other words, if this coefficient is available, the indicator for line 150 is determined as follows:

line code 150 = (line code 110 x line code 120 x line code 140 x line code 145) / 100.

Declaration form and procedure for filling it out

For 2021, the form and procedure for filling out the declaration, approved. by order of the Federal Tax Service of Russia dated August 30, 2018 No. ММВ-7-21/ [email protected]

It includes:

Title page.
Section 1 “The amount of land tax payable to the budget.”
Section 2 “Calculation of the tax base and the amount of land tax.”

The title page is filled out in the manner usual for all declarations, so we will not dwell on it and will consider in detail only the indicators of sections 1 and 2.

Section 1. The amount of land tax payable to the budget

This section provides 2 blocks of lines 010–040. This is necessary in order to fill out a declaration for land plots located within the same municipality, but having different OKTMO codes, or if the tax on them is transferred to different BCCs (depending on the category of land). One block is filled in for several sections with the same OKTMO and KBC.

The section reflects:

in line 010 - KBK;
in line 020 - OKTMO code;
in line 021 - the amount of calculated tax payable under the corresponding BCC and OKTMO (this is the sum of lines 250 of all sections 2 with the corresponding BCC and OKTMO);
in lines 023, 025 and 027 - advance payments for the 1st, 2nd and 3rd quarters, respectively;
in lines 030 and 040 - the amount of tax to be paid additionally/reduced (this is the positive/negative difference between the calculated tax and advance payments).