You have received a notice from the tax office that you need to pay your land tax. Remember that without such notice there is no obligation to pay it. If you are an individual entrepreneur, you will have to calculate its size yourself. You must submit your tax return no later than the first of February of the year following the year in which the tax was charged to you.
Instructions
Step 1
Open the mailbox and retrieve the land tax claim. Look at the date the tax was charged as well as the area where the tax office is located. Remember: the amount of tax is calculated not on the basis of the real price of the land plot, but on the basis of the cadastral value. It is established by the Government of the Russian Federation and adjusted by local authorities. Soon, this system may change, and instead of a land tax, a real estate tax may be introduced, the amount of which will be calculated based on the market price.
Step 2
Check if you are eligible for a tax deduction. The categories of persons who have this right include, for example, heroes of the Soviet Union, veterans and invalids of the Great Patriotic War, and others. If you have, then submit an application to the inspectorate to provide you with such a deduction (it is currently about ten thousand rubles).
Step 3
If you have the status of an individual entrepreneur, then you must report on your land plots every first quarter, six months and nine months of the quarter year. In this case, you can make advance payments in each of these time intervals. The amount of advance payments is calculated by dividing the tax principal by the appropriate portions. If, in the end, the amount of tax exceeds the required one, demand an offset or refund of the paid amounts of land tax. If you refuse to pay, there will be more problems than if you pay more.
Step 4
If you have the status of an individual entrepreneur, fill out a declaration, entering there separately the area of each land plot that is in your ownership. No later than February 1 of the year following the tax period, submit the completed declaration to the inspectorate. If you are an ordinary citizen, simply pay the required amount no later than this deadline.
