The Land Code of Russia establishes the concept of "land plot" from the point of view of the law. So, a land plot is a part of the earth's surface, the boundaries of which are fixed and approved in the appropriate manner. As practice shows, the greatest number of questions arise from entrepreneurs and heads of legal entities when paying land tax in the event of the sale of a land plot or its share.
According to the Tax Code of the Russian Federation, land tax must be paid by organizations and enterprises that own land plots or on the right of perpetual use. The size of the land tax is established in each municipality.
Land tax must be paid from the moment of state registration of ownership of the site until the date of entry into the Unified State Register of Rights, the record of the new owner's right to it.
At the same time, you need to remember this nuance: if the rights to the land plot arose before the 15th day inclusive, then the land tax for this month is paid by the new owner of the land plot. Otherwise, the payment of the land tax is imposed on the previous owner (Letter of the Ministry of Finance of Russia dated 09/08/06 No. 03-06-01-02 / 36).
Taxpayers-organizations, in accordance with paragraph 2 of Art. 396 of the Tax Code of the Russian Federation, they themselves calculate the amount of land tax at the end of the tax period (1 calendar year) and the amount of the corresponding advance payments. In this case, the amount of tax is determined as the percentage of the tax base corresponding to the tax rate.
In cases where the reporting period - a quarter - is established by the regulatory act of the municipality, taxpayers must calculate their advance payments for this tax after the first, second and third quarters of the current year. The amount of advance payments is equal to 1/4 of the tax rate of the percentage of the cadastral value of the land plot as of January 1 of the reporting year (clause 6 of article 396 of the Tax Code of the Russian Federation).
As a rule, municipalities set different tax rates depending on the categories of land and their permitted use.
Tax base - the cadastral value of the land plot as of January 1 of the year, which is the tax period. If, upon acquiring real estate, the ownership of a part of the land plot that is occupied by this real estate passes to the buyer, then the tax base must be determined in proportion to the share in the ownership of this part of the land plot (clause 3 of article 392 of the Tax Code of the Russian Federation).
If there are several buyers of real estate, then the tax base is determined for each of them separately in proportion to the share of real estate in the area.
At the end of the year, the taxpayer pays to the budget the difference between the total amount of tax and the amounts of advance payments that he paid on a quarterly basis.
The tax is paid at the location of the land plot.
