According to the Tax Code, all legal entities and individual entrepreneurs who own land plots must annually submit a declaration of payment of land tax no later than February 1.
Instructions
Step 1
The declaration can be completed either by hand or in print. Besides on paper, it can also be submitted electronically. Each indicator must be entered on a separate line, and each character in a separately selected cell. In the upper field of each page, a serial number is put down. In this case, the pages are numbered in a continuous manner, starting from the title page.
Step 2
At the top of each page of the declaration, the taxpayer's TIN and the code of the reason for registration are indicated. When filling out the declaration, numerical values and text indicators are indicated from left to right. A dash is inserted in the last blank cells.
Step 3
The entire declaration consists of a title page and two sections. The first is “The amount of tax to be paid to the budget” and the second is “Calculation of the tax base and the amount of tax”.
Step 4
The title page of the declaration consists of one page. It needs to reflect: the type of the document; the period for which the declaration is submitted; the name and code of the tax authority; full name of the organization in accordance with the constituent documents; main state registration number and number of pages in the declaration.
Step 5
The second section is filled in; cadastral number of the land plot; OKATO code of the entity where it is located; land category code. It also provides data on the number of months during which the site was used in the current tax period and the area of the land plot in square meters.
Step 6
The first section is filled in last, after all calculations in other sections. The budget classification code is indicated here, which can be viewed in the relevant law. Also, the terms of payment and the amount of tax that must be transferred are given and the total tax is determined for all land plots located within the same municipality.
Step 7
When filling out the land declaration, remember: how competently you fill it in will depend on whether you will have problems in the future with the tax authorities or not.
