- this is a deduction to the budget from the value of the land plot. In other words, a calculated land tax. The cost of the plot and the rate depend on the category of land.
In the final decision of the local legislative body, intended for execution, it must be indicated on the basis of which federal act in the given region the land tax is introduced. It must be clarified that on its basis the council makes a decision on the introduction of the tax. In our case, these are 31 articles of the Tax Code.
Further the decision indicates the rates for each category of land, persons who are subject to this type of tax. The deadlines for the payment and submission of financial documents to the tax service are established for each category of taxpayers, both individuals and legal entities. The following is a list of beneficiaries and exempt from payment at the federal and local levels.
The adopted resolution must be published in the press.
Conclusion
Federal legislation, as we have already said, defines only the basic provisions for establishing the land tax. Land tax that is attributed to local taxes, is enacted by local governments based on their laws or regulations.
When establishing this type of tax, local legislators are guided by the provisions of federal law.
They have no right to cancel their effect, they can only add to the federal list of privileged persons or exempt from tax. But federal legislation gives local authorities the right to reduce tax rates... fraught with sanctions.
COUNCIL OF DEPUTIES OF THE CITY SETTLEMENT OF KUBINKA
ODINTSOVSKY MUNICIPAL DISTRICT OF THE MOSCOW REGION
SOLUTION
dated June 17, 2015 N 5/17
ON ESTABLISHMENT OF LAND TAX IN THE TERRITORY OF THE URBAN SETTLEMENT OF KUBINKA OF ODINTSOVSKY MUNICIPAL DISTRICT MOSCOW REGION
(as amended on 15.07.2015 N 3/20, dated 24.12.2015 N 1/29,
from 17.02.2016 N 2/31, from 19.10.2016 N 1/45, dated 21.12.2016 No. 9/49)
In accordance with Federal law dated 06.10.2003 N 131-FZ "On general principles local government organizations in Russian Federation", chapter 31 Tax Code Of the Russian Federation, guided by the Charter of the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow region, the Council of Deputies of the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow region decided:
1. To establish a land tax on the territory of the municipal formation "Kubinka urban settlement of the Odintsovo municipal district of the Moscow region".
2. Set the following tax rates:
2.1. 0.3 percent in relation land plots:
2.1.1. Attributed to agricultural land acquired (provided) for horticulture, or to land as part of agricultural use zones in settlements and used for agricultural production.
2.1.2. Employed by the housing stock and engineering infrastructure facilities of the housing and communal complex (with the exception of the share in the right to a land plot attributable to an object that is not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or acquired (provided) for housing construction.
2.1.3. Acquired (provided) for personal subsidiary farming, gardening, truck farming or livestock farming, as well as dacha farming.
2.1.4. Limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs.
2.2. 0.5 percent in relation to land plots provided (purchased) to garage-building cooperatives and individuals in garage-building cooperatives and used in accordance with the permitted use of the land plot.
2.3. 1.5 percent for other land plots.
3. Set the reporting periods for taxpayers-organizations to the first quarter, second quarter and third quarter of the calendar year.
4. Determine the following procedure and terms for payment of tax and advance tax payments:
4.1. The amount of tax payable after the end of the tax period is paid by legal entities on February 1 of the year following the expired tax period.
4.2. Organizational taxpayers pay advance tax payments on April 1, July 1, October 1 of the current tax period.
5. Taxpayers - individuals, submit to the Interdistrict Inspectorate of the Federal Tax Service No. 22 for the Moscow Region documents confirming the right to reduce the tax base in accordance with article 391 chapter 31 Of the Tax Code of the Russian Federation, no later than February 1 of the year following the expired tax period.
6. To exempt the following categories of taxpayers from taxation by land tax - individuals in relation to one land plot located on the territory of the municipal formation, the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow region:
6.1. Heroes of the Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Labor and full holders of the Order of Glory.
6.2. Disabled people with I and II disability groups.
6.3. People with disabilities since childhood, as well as families with disabled children.
6.4. Veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations, as well as citizens who are subject to social guarantees and benefits of participants in the Great Patriotic War by law.
6.5. Individuals entitled to receive social support in accordance with the Law of the Russian Federation "On social protection of citizens exposed to radiation as a result of the Chernobyl disaster" (taking into account amendments and additions), in accordance with Federal Law of November 26, 1998 N 175- Federal Law "On social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the production association" Mayak "and discharges of radioactive waste into the Techa River" and in accordance with Federal Law of 10.01.2002 N 2-FZ "On social guarantees to citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site ".
6.6. Individuals who, as part of special risk units, were directly involved in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities.
6.7. Individuals who have received or have suffered radiation sickness or become disabled as a result of tests, exercises and other work associated with any types of nuclear installations, including nuclear weapon and space technology.
6.8. Persons awarded the titles "Honorary Citizen of the Kubinka Urban Settlement", "Honorary Citizen of the Odintsovo District", "Honorary Citizen of the Moscow Region".
6.9. Former underage prisoners of concentration camps, ghettos and other places of detention created by the Nazis and their allies during the Second World War.
7. To exempt from taxation with land tax the following categories of taxpayers - individuals with permanent residence in the Odintsovo municipal district, in relation to one land plot located on the territory of the municipal formation Kubinka urban settlement of the Odintsovo municipal district of the Moscow region:
7.1. Full size:
7.1.1. Individuals who are members large families having in their composition three or more minor children, including those adopted and taken under guardianship (guardianship), as well as children enrolled in full-time education in educational institutions of any organizational and legal form - until the end of the training undergoing military service on appeal - until they reach the age of twenty-three years.
7.1.2. Family members of servicemen who have lost their breadwinner:
parents (mother, father);
a spouse (spouse) who has not entered (not entered into) remarriage;
minor children.
Benefits to family members of servicemen who have lost their breadwinner are granted on the basis of a pension certificate, which bears the stamp "widow (widower), mother (father) of a deceased soldier" or there is a corresponding entry certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. If these family members are not retired, the privilege is provided to them on the basis of a certificate of the death of a serviceman.
7.1.3. Individuals who, in accordance with the legislation of the Russian Federation, have the right to early appointment labor pension by old age, who are dependent on family members living together, who are disabled, with I and II disability groups.
7.1.4. Pensioners who have reached the age of 70, permanently residing and registered in the territory of the urban settlement of Kubinka for at least 25 years.
7.2. In the amount of 50 percent of the accrued tax amount- employees of organizations and institutions financed from the budget of the municipal formation of the urban settlement of Kubinka, the budget of the Odintsovo municipal district, if both spouses are employees these organizations and institutions.
7.3. Tax benefits in the form of a reduction in the calculated amount of land tax by 50 percent in relation to one land plot in the territory of the urban settlement of Kubinka at the choice of the taxpayer, intended for individual housing construction, personal subsidiary and dacha farming (construction), gardening and horticulture, to the following categories of taxpayers:
7.3.1. Low-income families and low-income citizens living alone, whose average per capita income is below the value living wage, established in the Moscow region per capita.
7.3.2. For pensioners by age whose income is lower than twice the subsistence level established in the Moscow region for pensioners, for excluding those specified in clause 7.1.4.
7.3.3. The tax benefit for the category of taxpayers specified in subparagraph 7.3.1 of the said decision is provided to one of the family members for one land plot.
7.3.4. The calculation of the average per capita family income, the income of a lonely citizen and the income of a pensioner is based on the amount of income for the last quarter of the year preceding the tax period for which the benefit is granted, in accordance with the procedure established by the Federal Law of 05.04.2003 N 44-FZ "On the procedure for recording income and calculating the average per capita family income and the income of a lonely citizen for recognizing them as poor and providing them with state social assistance "and Resolution of the Government of the Russian Federation of August 20, 2003 N 512" On the list of types of income taken into account when calculating the average per capita family income and income of a lonely citizen for providing them with state social assistance ".
7.3.5. If the taxpayer belongs to several categories established by subparagraphs 7.3.1, 7.3.2 of this decision, the privilege is granted on one of these grounds.
7.3.6. The calculation of income and confirmation of the status of a citizen entitled to benefits is carried out when contacting the territorial structural divisions of the Ministry of Social Protection of the Population of the Moscow Region at the place of residence of the taxpayer (for residents of the Moscow Region) with the issuance of a certificate:
Families and a citizen living alone - on recognition as poor;
- families with three or more minor children - on recognition as having many children and needy;
- for pensioners - on confirmation of incomes below two times the subsistence minimum established in the Moscow region for pensioners.
7.3.7. In order to provide tax benefits, a taxpayer must apply to the territorial tax authorities at the location of the land plot in the Moscow Region with the provision of the following documents:
Applications for the provision of land tax benefits;
- pension certificate (for pensioners);
- identity document;
- a certificate issued by the social protection authorities at the place of residence (territorial structural units Ministry of Social Protection of the Population of the Moscow Region).
8. To exempt from taxation with land tax in full the following categories of taxpayers - legal entities with land on the territory of the municipal entity "Urban Settlement Kubinka":
8.1. municipal government, budget, autonomous institutions created by the municipal formation “Urban Settlement Kubinka of the Odintsovsky Municipal District of the Moscow Region” and the municipal formation “Odintsovsky Municipal District of the Moscow Region”.
8.2. local government bodies of the urban settlement of Kubinka and local government bodies of the Odintsovo municipal district.
8.3. Municipal unitary specialized enterprises operating in the field of funeral services - in relation to land plots used directly for the implementation of the main activity, with the exception of land plots occupied by administrative buildings.
8.4. State institutions of social services for elderly citizens and disabled people, financed from the budget of the Moscow region, in relation to land plots used directly for the implementation of the main activity.
8.5. Charitable foundations participating in the creation of non-state educational institutions- children's homes for orphans and children left without parental care, and organizing their activities.
8.6 state budgetary institutions Moscow region, the type of activity of which is aimed at supporting the procedure for registering the ownership of the Moscow region to real estate, including land plots.
8.7 religious organizations - in relation to the land plots belonging to them, on which buildings, structures and structures of religious and charitable purposes are located.
8.8. government agencies health care of the Moscow region, - in relation to the land plots belonging to them, used directly for the implementation of the main activity.
9. To establish that the benefits specified in this decision are of a declarative nature.
10. Determine the following procedure and terms for the submission by taxpayers of documents confirming the right to benefits established by this decision:
10.1. Taxpayers - legal entities represent in tax authority documents confirming the right to benefits, no later than February 1 of the year following the expired tax period.
10.2. Taxpayers eligible for tax incentives must submit documents confirming such a right to the Interdistrict Inspectorate of the Federal Tax Service No. 22 for the Moscow Region at the location of the land plot recognized as an object of taxation in accordance with Article 389 of the Tax Code of the Russian Federation.
11. To instruct the administration of the urban settlement Kubinka to carry out explanatory work among the population on the application of this decision.
12. From the date of entry into force of this decision, the following shall be declared invalid:
12.1. Decision of the Council of Deputies of the urban settlement of Kubinka of 13.10.2010 N 4/16 "On the establishment of land tax on the territory of the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow region".
12.2. Decision of the Council of Deputies of the urban settlement of Kubinka of 19.10.2011 N 4/33 "On amendments to the decision of the Council of Deputies of the urban settlement of Kubinka of 13.10.2010 N 4/16" On the establishment of a land tax on the territory of the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow region ".
12.3. Decision of the Council of Deputies of the urban settlement of Kubinka of 03/20/2013 N 8/55 "On amendments and additions to the decision of the Council of Deputies of the urban settlement of Kubinka of 13.10.2010 N 4/16" On the establishment of a land tax on the territory of the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow region "as amended by the decision of the Council of Deputies of the urban settlement of Kubinka dated 19.10.2011 N 4/33".
12.4. Decision of the Council of Deputies of the urban settlement of Kubinka dated 05.22.2013 N 4/58 "On amendments to the decision of the Council of Deputies of the urban settlement Kubinka dated 13.10.2010 N 4/16" On the establishment of a land tax on the territory of the urban settlement Kubinka of the Odintsovo municipal district of the Moscow region " amendments and additions made by the decisions of the Council of Deputies of the urban settlement of Kubinka dated 19.10.2011 N 4/33, dated 22.03.2013 N 8/55 ".
12.5. Decision of the Council of Deputies of the urban settlement of Kubinka of 20.11.2013 N 4/67 "On amendments and additions to the decision of the Council of Deputies of the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow region of 13.10.2010 N 4/16" On the establishment of land tax on the territory of the urban settlement of Kubinka Odintsovo Municipal District of the Moscow Region "as amended and supplemented by the decisions of the Council of Deputies of the urban settlement Kubinka of 19.10.2011 N 4/33, of 22.03.2013 N 8/55, of 22.05.2013 N 4/58".
12.6. Decision of the Council of Deputies of the urban settlement of Kubinka dated 20.08.2014 N 1/80 "On Amendments and Additions to the Decision of the Council of Deputies of the Urban Settlement Kubinka of the Odintsovo Municipal District of the Moscow Region dated 13.10.2010 N 4/16" On the Establishment of Land Tax on the Territory of the Urban Settlement of Kubinka Odintsovsky Municipal District of the Moscow Region "as amended by the decisions of the Council of Deputies of the urban settlement Kubinka dated 19.10.2011 N 4/33, dated 22.03.2013 N 8/55, dated 22.05.2013 N 4/58, dated 20.11.2013 N 4/67 ".
12.7. Decision of the Council of Deputies of the urban settlement of Kubinka dated 10.22.2014 N 4/3 "On Amendments and Additions to the Decision of the Council of Deputies of the Urban Settlement Kubinka of the Odintsovo Municipal District of the Moscow Region dated 13.10.2010 N 4/16" On the Establishment of Land Tax on the Territory of the Urban Settlement of Kubinka Odintsovsky Municipal District of the Moscow Region "as amended by the decisions of the Council of Deputies of the urban settlement Kubinka dated 19.10.2011 N 4/33, dated 22.03.2013 N 8/55, dated 22.05.2013 N 4/58, dated 20.11.2013 N 4/67, dated 08/20/2014 N 1/80 ".
12.8. Decision of the Council of Deputies of the urban settlement of Kubinka of 20.05.2015 N 7/16 "On amendments to the decision of the Council of Deputies of the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow region of 13.10.2010 N 4/16" On the establishment of a land tax on the territory of the urban settlement of Kubinka, Odintsovo municipal district of the Moscow region "with amendments and additions made by the decisions of the Council of Deputies of the urban settlement Kubinka of 19.10.2011 N 4/33, of 22.03.2013 N 8/55, of 22.05.2013 N 4/58, of 20.11.2013 N 4 / 67, dated 20.08.2014 N 1/80, dated 22.10.2014 N 4/3 ".
13. Publish this decision in the newspaper "Vesti Kubinki" and place it on the website of the Council of Deputies of the urban settlement of Kubinka of the Odintsovo municipal district of the Moscow region in the information and telecommunications network Internet.
14. This decision comes into force from the moment of publication, in terms of the legal relations specified in clause 7.3 of the decision from 01.01.2014, and in terms of the legal relations specified in clauses 8.1 and 8.2 of the decision, it shall be applied from 01.01.2015.
15. Control over the implementation of this decision shall be entrusted to the head of the administration of the urban settlement Kubinka of the Odintsovo municipal district of the Moscow region A.N. Budkov.
Head of the city
settlement Kubinka
P.S. Zdradovsky
____________________________________________________________________________________
Land tax
The land tax is calculated on the basis of the cadastral value of the land plot according to the information available in the Cadastral Chamber as of January 01 of the tax year, and amounts to 0.3% of the cadastral value. Tax calculation is carried out by the tax office. Our tax office is MIFNS No. 22 for the Moscow region. Tax office is obliged to send a tax notification to the address of registration (registration) of the owner of the land plot indicating the cadastral value of the land plot, the amount of land tax and the due date (until December 01 of the tax year). You can clarify the cost of your land plot for calculating the tax in the Cadastral Chamber on the basis of an application or through the website www.rosreestr.ru.
How to do?
1.
Request for information in the cadastral chamber.
- Go to the website www.rosreestr.ru
- On the home page at the bottom, click on the link "Obtaining information from the State Property Committee"
- On the opened page in the first window:
- Select "Cadastral certificate of the cadastral value of the property"
- "Information as of date" - enter January 01 of the year you are interested in, for example, 01.01.2016
- "Cadastral number" - enter the cadastral number of the site from tax notice, it is 50: 20: 0070802: XXX, where - XXX - unique number your site in the cadastral quarter of SNT "Grove"
- "E-mail" - enter your e-mail
The result will be the final request form, check the correctness of the entered data and click "Send request".
On the email the address will receive a notification from Rosreestr about the acceptance of the application, the estimated deadline.
- After the expiration of, as a rule, 4-5 working days, an answer to the request will be sent to the e-mail. Follow the prompts, get the document, it is provided in .xml format, it will be in the form of solid text, signs, etc., do not be alarmed.
- To get a formatted document, do the following:
- On the page where you received the document.xml, on the right there is a link "Electronic document verification", follow this link.
- Follow the prompts. Get the document, as it is called on the site "in a" human-readable format ", and you need it. It is called: "Cadastral certificate of the cadastral value of the property." Save, print.
2. Application to the MIFNS No. 22 for MO
If the cadastral value according to the data received is less than that indicated in the tax notification, send an application to the MIFNS No. 22 for MO with a request to recalculate the tax. You can use the proposed application form:
Download
Fill in the blank and highlighted areas on the first and last page.
Print in duplicate. Do not forget to sign and transcribe the signature!
Print out the response from the Rossreestr about the implementation of the application, which was sent to you by e-mail.
Prepare a package of documents:
- Application (2 copies)
- The answer from the Rossreestr about the execution of the application, which was sent to you by e-mail.
- Cadastral certificate of the cadastral value of the property.
Submit one application with attachments to the MIFNS No. 22 on MAbout (address:143002 Moscow region, Odintsovo,st. Youth, 32). On the second copy of the application, you will be given a mark of acceptance.
ORsend one application with attachments to the MIFNS No. 22 on MO by registered mail, do not forget to take and keep the postal receipt of dispatch. MIFNS should consider your application and send a response.
_____________________________________________________________________________________
MOSCOW REGION
SERGIEVO POSAD DISTRICT
MUNICIPAL EDUCATION RURAL SETTLEMENT BEREZNYAKOVSKOE
SOLUTION
"On the establishment of land tax
on the territory of the municipality
rural settlement Bereznyakovskoe "
In accordance with Chapter 31 of the Tax Code of the Russian Federation
1. Establish and introduce on the territory of the municipality the rural settlement Bereznyakovskoye land tax.
2. Set the following tax rates:
2.1. 0.3 percent - in relation to land plots classified as land
for agricultural purposes, lands within zones of agricultural use and used for agricultural production;
–in relation to land plots occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex (with the exception of the share in the right to a land plot belonging to an object that is not related to the housing stock and to engineering infrastructure facilities of the housing and communal complex) or provided and acquired for housing construction, personal subsidiary farming, gardening, dacha farming, truck farming or animal husbandry;
2.2. 1.5 percent - in relation to other land plots.
3. Tax period a calendar year is recognized.
Reporting periods for taxpayers - organizations and individuals who are individual entrepreneurs, the first quarter, second quarter and third quarter of a calendar year are recognized.
4. Determine the following procedure and terms for payment of tax and advance tax payments:
4.1. Taxpayers - organizations and individuals who are individual entrepreneurs calculate and pay the amount of advance tax payments on April 30, July 31, October 31 of the current tax period as one fourth of the corresponding tax rate of the percentage of the cadastral value of the land plot as of January 1 of the tax year period.
On February 1, following the expired tax period, an amount of tax is paid, defined as the difference between the amount of tax calculated at the rates provided for in paragraph 2 and the amounts of advance tax payments.
4.2. Taxpayers - individuals who are not individual entrepreneurs who pay tax on the basis of a tax notification, during the tax period pay two advance tax payments before September 15 and November 15. The amount of the advance tax payment is calculated as the product of the corresponding tax base and one third of the tax rate.
Until February 1, following the expired tax period, the amount of tax is paid, defined as the difference between the amount of tax calculated at the rates provided for in clause 2 and the amounts of advance tax payments.
5. Determine the following procedure and terms for the submission of documents by taxpayers confirming the right to reduce the tax base:
5.1. Taxpayers - individuals who are individual entrepreneurs, submit documents confirming the right to reduce the tax base, within the time frame established for the submission of tax calculations for advance tax payments and tax return for tax;
5.2. Taxpayers - individuals who are not individual entrepreneurs, submit documents confirming the right to reduce the tax base by January 30 of the year that is the tax period. In the event of the emergence (loss) of the right to reduce the tax base before the end of the tax period, taxpayers shall submit documents confirming the emergence (loss) of this right within 10 days from the date of its occurrence (loss).
6. Establish tax benefits for the payment of land tax in the form of exemption from payment of land tax to the following categories of taxpayers:
- budgetary institutions created by local self-government bodies of the municipal formation of the Sergiev Posad municipal district and the municipal formation of the rural settlement Bereznyakovskoye for the implementation of managerial, socio-cultural or other functions of a non-commercial nature, registered in the municipality of the rural settlement Bereznyakovskoye, whose activities are financed at least for 70% at the expense of the municipal budget or the budget of the Moscow Regional Obligatory Fund health insurance based on estimates of income and expenses;
- local government bodies in relation to land plots provided for the exercise of their powers;
Of the earth common use settlements;
- veterans and invalids of the Great Patriotic War;
– to reduce by 25% the amount of tax for old-age pensioners: women upon reaching 55 years old, men - 60 years old, in relation to one land plot provided for personal subsidiary farming, gardening, and truck farming.
7. With respect to land plots acquired (provided) for ownership by individuals and legal entities on the basis of housing construction on them, with the exception of individual housing construction, the tax amount (the amount of advance tax payments) is calculated taking into account the coefficient 2 within a three-year period construction from date state registration rights to these land plots up to state registration of rights to the constructed property.
In the event of completion of such housing construction and state registration of rights to the constructed real estate object before the expiration of the three-year construction period, the amount of tax paid for this period in excess of the amount of tax calculated taking into account the coefficient 1 is recognized as the amount of overpaid tax and is subject to offset (refund) to the taxpayer in the generally established okay.
With regard to land plots acquired (provided) in ownership by individuals and legal entities on the basis of housing construction on them, with the exception of individual housing construction, the tax amount (the amount of advance tax payments) is calculated taking into account the coefficient 4 for a period exceeding three years construction period, up to state registration of rights to the constructed property.
8. With respect to land plots acquired (provided) by individuals for individual housing construction, the tax amount (the amount of advance tax payments) is calculated taking into account the coefficient 2 after 10 years from the date of state registration of rights to these land plots up to state registration of rights to the constructed real estate object.
9. This decision shall enter into force on January 1, 2008, but not earlier than one month from the date of its official publication and not earlier than the entry into force of the law of the Moscow region governing the procedure for resolving issues of local importance on the establishment, change and cancellation of local taxes and fees of the settlement.
Chapter
rural settlement Bereznyakovskoe L.P . Shilina
No. 50/2007-NPA
as amended by MNPA
Adopted by decision
Council of Deputies
rural settlement
Bereznyakovskoe
changes made by decision
Council of Deputies of Rural
settlement Bereznyakovskoe
It is provided for by article 396 of the Tax Code.
The tax amount is calculated at the end of the tax period and corresponds to the tax rate, as a percentage of the tax base, unless other conditions are provided for in paragraphs 15, 16 of this article.
During the tax period, the payer pays advance tax payments, unless otherwise provided by regulatory legal acts.
The legislative bodies of state power establish the terms and procedure for paying the tax. In the procedure for establishing tax, they provide for selected categories payers the opportunity not to apply the calculation of advance tax payments throughout the tax period.
Payment of tax and advance tax payments is made in local budget by the location of the land plot (Article 389 of the Tax Code).
If, during the reporting or tax period, the taxpayer's right of ownership, permanent use or inherited ownership of a land plot or its shares arises or ceases, then the tax amount or payment for such a plot is calculated using a coefficient that is determined by the ratio of the number of full months (during which the land was owned or in the right to use), to the number of months of this reporting or tax period.
In the event that the right of ownership, permanent use or the right of inheritance by inheritance of a land plot or its shares arose before the 15th day or the termination of such right occurred after the 15th, the corresponding month is taken as full. Otherwise, the month of occurrence or termination cannot be taken into account for determining the coefficient.
For acquired or granted ownership of land plots legal entity in the conditions of housing construction, except for individual construction, which is carried out by individuals, the calculation of the tax amount and the amount of advance tax payments is carried out with a coefficient of 2 within 3 years of construction, after registration of the right to a plot of land and before registration of the right to a completed constructed object.
If the construction of the property was completed earlier than the three-year period, the tax amount paid for this period in excess of the amount calculated by the coefficient 1 is recognized as paid in excess and is subject to refund.
For land plots acquired or granted by a legal entity in conditions of housing construction, except for individual construction, the tax amount is calculated taking into account a coefficient of 4 for a period exceeding 3 years and until the registration of the right to the completed constructed object.
The tax payment deadline is not set earlier than 01.02. year after the expired tax period. No later than this date, taxpayers must report in the tax return.
Looking to buy or sell a garage? You will find a sample sales contract in.
Were you expelled from SNT members? Find out if this is true. All information in.
Tax does not come. What to do?
Individual taxpayers are obliged to pay land tax on the basis of a special notice from tax service... The sending of such a notice is permissible no more than 3 tax periods preceding the calendar year of its sending.
In the event that the duty to calculate the amount of tax is imposed on the tax office, it must send a notification with payment details no later than 30 days before the date of payment.
Such notification is sent to an individual against receipt in person, by mail in the form of a registered or regular letter, or in electronic form by TCS. After being sent by mail, the notification is considered received after 6 days after sending.
In this case, if the notification from the tax service has not come, liability is not provided.
Dankovskoe Rural Settlement Council of Deputies
1. To establish and introduce from January 01, 2018 on the territory of the rural settlement Dankovskoye of the Serpukhovsky municipal district of the Moscow region (hereinafter referred to as the rural settlement) the land tax, the procedure and terms for payment of the land tax located within the boundaries of the rural settlement.
2. Taxpayers of taxes (hereinafter referred to as taxpayers) are organizations and individuals who own, recognized as an object of taxation in accordance with Article 389 of the Tax Code of the Russian Federation, on the basis of the right of ownership, the right of permanent (unlimited) use or the right of inherited life possession within the boundaries of a rural settlement ...
In relation to land plots included in the property constituting a share, management companies are recognized as taxpayers. In this case, the tax is paid at the expense of the property that constitutes this mutual investment fund.
2.1. Organizations and individuals are not recognized as taxpayers in relation to land plots they have on their right gratuitous use, including on the right of gratuitous fixed use or transferred to them by.
3. The object of taxation is land plots located within the rural settlement of Dankovskoye.
3.1. Are not recognized as an object of taxation:
1) land plots withdrawn from circulation in accordance with;
2) land plots limited in circulation in accordance with the legislation of the Russian Federation, which are occupied by especially valuable objects cultural heritage peoples of the Russian Federation, objects included in the World Heritage List, historical and cultural reserves, heritage sites, museum-reserves;
3) land plots from the composition of land;
4) land plots limited in circulation in accordance with the legislation of the Russian Federation, occupied by those in state property water bodies as part of the water fund.
5) land plots that are part of the common property.
4. The tax base is determined for each land plot as its cadastral value as of the year that is the tax period. In relation to a land plot formed during the tax period, the tax base in this tax period is determined as its cadastral value on the day of entering the information in the Unified State Register of Real Estate, which is the basis for determining the cadastral value of such a land plot.
4.1 . Cadastral value the land plot is determined in accordance with the land legislation of the Russian Federation.
5. The tax period is a calendar year.
6. To establish tax rates on the territory of the rural settlement Dankovskoye in the following amounts:
6.1. 0.3% for land plots:
classified as agricultural land or land within the zones of agricultural use in settlements and used for agricultural production;
occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex (with the exception of the share in the right to a land plot attributable to an object that is not related to the housing stock and engineering infrastructure facilities of the housing and communal complex);
employed by summer cottages and horticultural associations citizens, including dacha construction and dacha economy;
in relation to lands of specially protected areas and objects, as well as recreational lands located outside the boundaries of settlements;
limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs;
6.2. 0.2% for land plots:
acquired (provided) for personal subsidiary plots, and acquired (provided) for individual housing construction;
6.3. 1.5% in respect of agricultural land plots not used for their intended purpose;
6.4. 1.5% in relation to other land plots;
6.5. 1.5% in respect of land plots acquired (provided) for the dacha economy (dacha construction) to commercial organizations;
7. Establish that for organizations and individuals who own land plots that are subject to taxation in the territory of a rural settlement, the benefits established in accordance with Art. 395 of the Tax Code of the Russian Federation, are in full force.
7.1. The following are completely exempt from tax:
12. This decision comes into force on January 01, 2018, but not earlier than one month after the date of its official publication.
Council of Deputies
Deputy Chairman of the Council of Deputies
rural settlement Dankovskoe
Head of the rural settlement Dankovskoye
