Land tax is local and is regulated by the legislation of municipalities, and in cities of federal significance - Moscow, St. Petersburg and Sevastopol - by the laws of these cities. Within the framework of the Tax Code, municipalities are defined within the framework of:

• tax rates;
• procedure and deadlines for tax payment;
• tax benefits, including the amount of tax-free amount for individual categories taxpayers.

Which organizations pay land tax?

Taxpayers for land tax are organizations that own land plots that are recognized as an object of taxation in accordance with Article 389 of the Tax Code. The land must belong to the organization on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession.

Organizations do not report and do not pay taxes on land plots that they have the right to use free of charge or transferred under a lease agreement.

If the land plot belongs to the property constituting a share investment fund, the taxpayer is recognized Management Company. The tax is paid on the property that makes up the mutual fund.

Object of taxation for land tax

The object of taxation is land plots located within municipality, in whose territory the tax has been introduced. Also not recognized as an object of taxation:

• land plots withdrawn from circulation in accordance with the law;
• land plots limited in circulation, which are occupied by particularly valuable objects cultural heritage, sites included in the World Heritage List, historical and cultural reserves, archaeological heritage sites, museum reserves;
• land plots from the forest fund lands;
• land plots limited in circulation, occupied by state-owned land water bodies;
• land plots included in common property apartment building.

Tax base for land tax

The tax base is determined separately for each land plot and is equal to it cadastral value on January 1 of the year for which the tax is calculated. If the land plot appeared during the tax period, then to determine the tax base, the cadastral value is taken as of the date the land plot was registered with the state cadastral register.

Changes in the cadastral value of a land plot during a tax period are not taken into account when determining the tax base in this and previous tax periods. There are exceptions to this rule:

• if the cadastral value of the land plot has changed after correction technical error, admitted government agency when registering a plot or maintaining a real estate cadastre: in this case, the correction is taken into account in calculating the tax base starting from the period in which the error was made;
• if the cadastral value of the land plot has changed by decision of the court or dispute resolution commission: in this case, the changed cadastral value is valid starting from the period in which the application for revision of the cadastral value was submitted. But not earlier than the date of entry into the cadastre of the initial (disputed) cadastral value.

If the land plot is located on the territories of several municipalities, for each of them the tax base determined separately and equal to the share of the cadastral value of the entire land plot, proportional to the share of part of the plot.

How to determine the tax base for a land plot that is in common ownership

For land plots, which are in common shared ownership, the tax base is determined separately for each taxpayer-owner of a plot in proportion to his share in the common property.

Often, when purchasing real estate, the buyer receives title to a portion of the land that is occupied by the property and necessary for its use. The tax base for this plot for the specified person is determined in proportion to his share in the ownership of the land plot.

If several persons buy real estate, the tax base for each is determined in proportion to the share of ownership (in area) of the specified real estate.

Tax and reporting period for land tax

The tax period for land tax is a calendar year. Reporting periods for taxpayer organizations are the first quarter, second quarter and third quarter calendar year. Legislative bodies of a municipality may not establish a reporting period.

Tax rate for land tax

Tax rates are established by regulatory legal acts of municipalities and laws of federal cities of Moscow, St. Petersburg and Sevastopol.

Bids cannot exceed:

— 0,3 %

• for agricultural lands and lands used for agricultural production;
• for lands occupied housing stock and objects of engineering infrastructure of housing and communal complex;
• for plots acquired for personal subsidiary farming, gardening, truck farming, livestock farming, dacha farming;
• for areas provided for defense, security and customs needs.

— 1.5% for other land plots.

Taxation is carried out at the same rates if tax rates are not determined by the regulatory legal regulations of the municipality.

A municipality can establish differentiated tax rates depending, for example, on the category of land or the location of the object of taxation of the site in the municipality.

Tax benefits for land tax

The following are exempt from taxation:

• organizations and institutions of the penal system of the Ministry of Justice in relation to land plots that are used to directly perform the functions assigned to these organizations;
• organizations - in relation to land plots occupied by state highways common use;
• religious organizations - in relation to sites on which buildings for religious and charitable purposes are located;
• all-Russian public organizations disabled people;
• "Skolkovo residents".

The procedure for calculating land tax and advance payments for it

The tax amount is calculated after the end of the tax period and is equal to the product of the tax rate and the tax base. If a company has acquired a land plot for the purpose of housing construction, the tax and advance payments on it are calculated with the coefficient:

• coefficient = 2 applies for 3 years from the date state registration rights to a land plot and until state registration of rights to a constructed property;
• if construction and state registration of rights occurred before the expiration of three years, then the overpaid amount of tax is offset or returned to the taxpayer in general procedure;
• if housing construction has exceeded the 3-year period, over the next 4 years and until the state registration of rights to the constructed object, a coefficient = 4 is applied.

Taxpayers-organizations for which quarterly reporting periods, independently calculate land tax and advance payments thereon after the end of the first, second and third quarters.

Quarterly advance payment = ¼ * tax rate* cadastral value of the land plot as of January 1 of the tax period.

Municipalities may allow certain categories of taxpayers not to calculate or transfer advance payments.

At the end of the tax period, organizations transfer to the budget the difference between the calculated tax amount and advance payments paid during the tax period.

Incomplete tax period or incomplete benefit period

If a taxpayer has acquired or lost ownership of a land plot during the tax period, the time of ownership of the plot must be taken into account when calculating tax and advance payments. To do this, a coefficient is calculated: the number of full months of ownership of the plot is divided by the number calendar months in the tax (reporting) period.

The number of full months of ownership of a plot is calculated as follows:

• if ownership of a land plot or its share occurred before the 15th day (inclusive) or termination of the right occurred after the 15th day, for full month the month of occurrence (termination) of the specified right is accepted;
• if ownership of a land plot or its share occurred after the 15th day or termination of the right occurred before the 15th day (inclusive), this month is not considered the month of ownership of the plot.

Taxpayers who are entitled to tax benefits must provide supporting documents to the Federal Tax Service at the location of the land plot. If a taxpayer received or lost the right to a land tax benefit during the tax period, when calculating the tax and advance payments, the period of absence of this benefit must be taken into account. The month of emergence and termination of the right to a tax benefit is taken as a full month.

When to submit a land tax return

Taxpayers-organizations no later than February 1 of the year following the previous one tax period, rent tax return V tax authority at the location of the land plot. The largest taxpayers submit declarations to the tax authority at the place of registration as the largest taxpayers.

Deadline for payment of land tax and advance payments

Organizations pay advance payments and land tax to the budget at the location of the land plots within the deadlines established regulations municipalities. The tax payment deadline cannot be ahead of schedule submission of the land tax return - now it is February 1.

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Ministry of Finance Russian Federation
DEPARTMENT OF TAX AND CUSTOMS TARIFF POLICY

LETTER

[On taxation of land plots occupied by housing stock]

The Department of Tax and Customs Tariff Policy has reviewed the letter and reports the following on the issues raised in it.

1. Explanations on the taxation of land plots occupied by apartment buildings are given in the letter of the Ministry of Finance of Russia dated May 17, 2006 N 03-06-02-02/65 sent to the Federal Tax Service of Russia, on the basis of which entity(created in the form of housing cooperatives, homeowners associations) is recognized as a taxpayer of land tax only in relation to the share of the land plot that falls on the share of the area of ​​​​premises owned by a legal entity in an apartment building, in total area residential and non-residential premises apartment building. Citizens fulfill the obligation to pay land tax on the basis tax notice. At the same time, taxation of land occupied apartment building, is carried out from the moment it is assigned a cadastral number.

If an apartment building has premises that are municipally owned (non-privatized apartments and other premises), then there is no taxpayer in relation to the share of the land plot attributable to these premises located in the municipal treasury. In the case of assigning municipal property (a land plot, a share of a land plot) under an apartment building on the right of permanent (perpetual) use to a legal entity, the taxpayer of land tax must be recognized as the legal holder organization on the basis of title documents for the land plot (a share of land plot) before state registration termination of the rights of this organization to the land plot.

2. According to Article 394 of the Code, tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg) and cannot exceed:

0.3 percent, in particular in relation to land plots:

- occupied by housing stock and engineering infrastructure facilities of the housing and communal services complex;

- provided for personal farming, gardening, vegetable farming or livestock farming;

1.5 percent for other land plots.

Federal Law of April 15, 1998 N 66-FZ “On horticultural, vegetable gardening and dacha non-profit associations” defines such land plots as garden, vegetable garden and dacha land plots that make up the territory of horticultural, vegetable gardening and dacha non-profit associations, respectively.

Thus, a garden plot of land is a plot of land provided to a citizen or acquired by him for growing fruit, berries, vegetables, melons or other agricultural crops and potatoes, as well as for recreation (with the right to erect a residential building without the right to register residence in it and utility buildings and structures).

A garden plot of land is a plot of land provided to a citizen or acquired by him for growing berries, vegetables, melons or other agricultural crops and potatoes (with or without the right to erect a non-permanent residential building and economic buildings and structures, depending on the permitted use of the land plot, determined when zoning the territory).

A dacha plot of land is a plot of land provided to a citizen or acquired by him for recreational purposes (with the right to erect a residential building without the right to register residence in it or a residential building with the right to register residence in it and economic buildings and structures, as well as with the right to grow fruit, berries, vegetables, melons or other agricultural crops and potatoes).

By giving separate concepts to these land plots, the legislator does not identify them with each other.

At the same time, we believe that if the owner of a dacha land plot has registered the right to reside in a residential building built on this land plot, then, taking into account the provisions of Article 19 of the Housing Code of the Russian Federation, when calculating land tax in relation to this dacha land plot, the tax rate may be applied, established within limits not exceeding 0.3 percent, as for a land plot occupied by housing stock.

3. In accordance with Article 2 of Federal Law No. 210-FZ of December 30, 2004 “On the basis for regulating tariffs of public utility organizations,” a public utility organization is recognized as a legal entity, regardless of its organizational and legal form, operating the system(s) of public utility infrastructure, used (used) for the production of goods (provision of services) in order to provide electricity, heat, water supply, drainage and wastewater treatment, and (or) operating facilities used for the disposal (disposal) of solid household waste.

Taking into account this provision, we believe that in relation to land plots owned by municipal unitary enterprises on the right of permanent (perpetual) use that are occupied by city landfills, the tax rate established for land plots occupied by housing stock and engineering infrastructure facilities of the housing and communal services complex should be applied.

4. With regard to the accrual of penalties for non-payment of land tax (advance payments) to taxpayers paying tax (advance payments) on the basis of a tax notice, we note the following.

If a tax notice for payment of tax (advance payments) is sent by the tax authority and received by the taxpayer within the time limits established by Article 52 of the Code, that is, no later than 30 days before the date established by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow and St. Petersburg) due date, then for non-payment of tax (advance payments) in fixed time a penalty must be accrued starting from the day following the day of tax payment (advance payments) established by the specified regulatory legal acts (laws).

In the event that a tax notice for payment of tax (advance payments) is sent to the taxpayer at a later date than established by Article 52 of the Code, as a result of which the taxpayer was unable to fulfill the obligation to pay tax (advance payments) within the time limits established by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow and St. Petersburg), then, taking into account the norms of paragraph 4 of Article 57, paragraphs 3 and 6 of Article 58 (as amended by Federal Law of July 26, 2006 * N 137-FZ) of the Code, the taxpayer is obliged to pay tax (advance payments) within one month from the date of receipt of the tax notice, and the accrual of penalties must be carried out after one month from the date of receipt of the tax notice.
________________
*Probably an error in the original. It should read: "dated 07/27/2006". - Note "CODE".

5. Based on paragraph 1 of Article 394 of the Code in relation to land plots occupied by the housing stock and engineering infrastructure objects of the housing and communal complex (except for the share in the right to a land plot attributable to an object not related to the housing stock and engineering infrastructure objects of the housing -municipal complex) or provided for housing construction, a tax rate is applied, the amount of which cannot exceed 0.3 percent of the cadastral value of the land plot.

If on a land plot intended for industrial production, in addition to industrial facilities, there are housing facilities and objects of engineering infrastructure of the housing and communal complex, then in this case the calculation of land tax in relation to this land plot should be carried out using two tax rates. At the same time, a tax rate established within limits not exceeding 0.3 percent of the cadastral value of the land plot is applied to the area of ​​the land plot occupied by housing stock objects and objects of engineering infrastructure of the housing and communal complex; the tax rate established by within limits not exceeding 1.5 percent of its cadastral value.

In this case, the source material for determining the area under the relevant objects should be a map (plan) of the land plot issued by the territorial body of Rosnedvizhimost.

If on a land plot owned by a taxpayer and provided for housing construction, in addition to housing facilities, there are other objects that are not related to the housing fund and to the engineering infrastructure of the housing and communal complex (for example, a store), then in this case, when calculating land tax, a tax rate established within limits not exceeding 0.3 percent of the cadastral value should be applied to the entire land plot.

Director of the Tax Department
and customs tariff policy
Ministry of Finance of the Russian Federation
M.A.Motorin

LAW OF THE MOSCOW REGION

About setting the base size rent for land plots owned by the Moscow region or state ownership of which is not demarcated on the territory of the Moscow region, for 2019

Article 1. Subject of regulation of this Law

In accordance with the Law of the Moscow Region No. 23/96-OZ “On the regulation of land relations in the Moscow Region”, this Law establishes the basic amount of rent for land plots owned by the Moscow Region or state ownership of which is not delimited in the territory of the Moscow Region, on 2019 (hereinafter referred to as land plots).

Article 2. The procedure for establishing the basic rent for land plots

1. The values ​​of the basic rent for land plots are established in accordance with the appendix to this Law, with the exception of cases provided for in articles 3-10 of this Law.

2. For land plots not used for their intended purpose or used in violation of the legislation of the Russian Federation, the basic rent is set at double the amount. Double the basic amount of rent is applied from the date the fact of these violations is established.

Article 3. Basic rent for land plots provided for agricultural use within the boundaries of settlements

1. The basic amount of rent for land plots provided for agricultural use, with the exception of cases provided for in Article 4 of this Law, is established:

1) within the boundaries of a city, microdistrict, quarter in the amount of twenty percent of the base rent for land in settlements within the boundaries of cities and urban-type settlements (working or dacha) of the corresponding urban district, city, microdistrict, quarter;

2) within the boundaries of urban-type settlements (working or dacha) in ten times the base rent for agricultural land of the corresponding municipal district, urban district.

2. The basic amount of rent for land plots provided for agricultural use to peasant (farmer) households for the implementation of their activities, within the boundaries of rural settlements, is set equal to twice the basic amount of rent for agricultural land of the corresponding municipal district, urban district.

Article 4. The basic amount of rent for land plots occupied by housing stock (state, municipal, private), as well as provided to citizens and their non-profit associations, within the boundaries of cities and urban-type settlements (working or dacha)

1. The basic amount of rent for land plots within the boundaries of cities and urban-type settlements (working or dacha):

1) occupied by housing stock (state, municipal, private);

2) provided to citizens for running personal subsidiary plots;

3) provided to citizens and their non-profit associations for individual housing construction, placement of facilities intended for electricity, heat, gas and water supply, for individual and cooperative garages,

is established for the entire area of ​​the land plot in the amount of five percent of the base rent for land in settlements within the boundaries of cities and urban-type settlements (working or dacha), but not less than 0.92 rubles per square meter.

2. The basic amount of rent for land plots within the boundaries of cities and urban-type settlements (working or dacha) provided to citizens and their non-profit associations for running summer cottages and gardening is established for the entire area of ​​the land plot in the amount of three percent of the basic amount of rent for lands of settlements within the boundaries of cities and urban-type settlements (working or dacha), but not less than 0.80 rubles per square meter.

3. The basic rent for land plots within the boundaries of cities and urban-type settlements (working or summer cottages) provided to citizens and their non-profit associations for vegetable gardening is set at 0.79 rubles per square meter.

4. The basic rent for land plots within the boundaries of cities and urban-type settlements (working or dacha) provided to citizens for livestock farming (including land occupied by buildings and structures), haymaking and grazing is set at 0.39 rubles per square meter.

Article 5. Basic rent for land plots from the water fund lands

The basic amount of rent for land plots from the lands of the water fund is established in accordance with the basic amount of rent for agricultural lands of the corresponding municipal district or urban district. In other cases, the basic rent for land plots from the water fund lands is set at 462 rubles per hectare.

Article 6. Basic rent for land plots located in the right of way railways

The basic rent for land plots located within the railway right-of-way is charged to railway transport organizations in the amount of 2.92 rubles per square meter.

Article 7. The basic amount of rent for land plots from lands of specially protected territories and objects, as well as for land plots occupied by cultural heritage sites located on lands of other categories

The basic rent for land plots from lands of specially protected territories and objects, as well as for land plots occupied by cultural heritage sites located on lands of other categories, is established:

1) within the boundaries of populated areas in the amount of 1.91 rubles per square meter;

2) outside the boundaries of populated areas in the amount of 1.60 rubles per square meter.

Article 8. Basic rent for land plots occupied by solid waste landfills

The basic rent for land plots occupied by solid waste landfills is established in accordance with the basic rent for industrial, energy, transport, communications, broadcasting, television, computer science, space activities, defense, security and land other special purposes.

Article 9. Basic rent for land plots occupied by landfills (except for solid waste landfills), airfields, airports and heliports

The basic rent for land plots occupied by landfills (except for solid waste landfills), airfields, airports and heliports is established:

1) on the lands of populated areas in accordance with the basic amount of rent for lands of industry, energy, transport, communications, radio broadcasting, television, computer science, lands for space activities, lands of defense, security and lands for other special purposes;

Article 10. Basic rent for disturbed lands

1. When providing land plots for lease from the lands of settlements, the basic rent for disturbed lands in the presence of an approved project for the reclamation of such lands is set at 2.92 rubles per square meter.

2. For the purposes of this Law, disturbed lands mean lands that have lost their economic value or are a source of negative impact on environment due to disturbance of soil cover, hydrological regime and the formation of technogenic relief as a result of industrial activities.

Article 11. Entry into force of this Law

This Law comes into force the next day after its official publication.

Governor
Moscow region A.Yu. Vorobiev
"03" July 2018
No. 103/2018-OZ

Determination of the Presidium of the Supreme Court of the Russian Federation dated July 14, 2004 N 15pv04pr

Presidium Supreme Court Russian Federation consisting of:

Chairman Lebedev V.M.,

members of the Presidium Radchenko V.I., Verina V.P., Zhuikova V.M., Smakova R.M.,

Kuznetsova V.V., Popova G.N., Sviridova Yu.A.

considered the submission of the Deputy Prosecutor General of the Russian Federation A.G. Zvyagintsev. on the review, based on newly discovered circumstances, of the ruling of the Presidium of the Supreme Court of the Russian Federation dated May 19, 2004 in the case of Zh.’s complaint against the actions of the inspectorate of the Ministry of Taxes and Duties of the Russian Federation for the Kurortny District of St. Petersburg.

Having heard the report of the judge of the Supreme Court of the Russian Federation Z.D. Bespalova, lawyer E.P. Levchishina in the interests of Zh., representatives of the Interdistrict Inspectorate of the Ministry of Taxes and Duties (Ministry of Taxes) of Russia No. 12 for St. Petersburg P. and B., speech by the Deputy Prosecutor General of the Russian Federation S.G. Kekhlerov, who decided to satisfy the request, the Presidium of the Supreme Court of the Russian Federation

installed:

Zh. is the owner of a land plot with an area of ​​1600 square meters. m, located at:<...>.

In accordance with the certificate of ownership of land dated May 24, 1999, the specified land plot belongs to the category of “land of settlements” and has a designated purpose “for an individual residential building.”

In August 2001, Zh. filed a complaint with the court against the actions of the inspection of the Ministry of Taxes of the Russian Federation for the Kurortny district of St. Petersburg, indicating that the actions of the inspection in sending him tax notice No. 2510 about the payment of land tax on the specified plot for 2001 in the amount of 12,686 rub. 40 kopecks (at 100% tax rate) are illegal. The applicant referred to the fact that this land plot was provided to him by the Zelenogorsk city administration by order No. 457-r dated October 22, 1992 as a waiting list in need of improvement living conditions; within 9 years from the date of receipt of this land plot, a tax was levied on it in the amount of 3% of the land tax rate and this amount was not subject to change.

By decision of the Zelenogorsk District Court of St. Petersburg dated January 31, 2002, Zh.’s complaint was rejected.

Determination of the judicial panel on civil cases The St. Petersburg City Court dated March 19, 2002 upheld the court's decision.

By the decision of the Presidium of the St. Petersburg City Court dated October 9, 2002, the protest of the St. Petersburg prosecutor was left unsatisfied.

By the ruling of the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation dated February 13, 2003, which considered the case by way of supervision upon the protest of the Deputy Prosecutor General of the Russian Federation, all decisions taken in the case court rulings were cancelled, a new decision was made to satisfy Zh’s complaint.

By the ruling of the Presidium of the Supreme Court of the Russian Federation dated May 19, 2004, the ruling of the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation dated February 13, 2003 was canceled, the decision of the Zelenogorsk District Court of St. Petersburg dated January 31, 2002, the ruling of the Judicial Collegium for Civil Cases was upheld cases of the St. Petersburg City Court dated March 19, 2002 and the resolution of the Presidium of the St. Petersburg City Court dated October 9, 2002.

The Deputy Prosecutor General of the Russian Federation submitted a proposal to revise the ruling of the Presidium of the Supreme Court of the Russian Federation dated May 19, 2004 due to newly discovered circumstances.

Having checked the case materials and discussed the arguments of the submission, the Presidium finds the ruling of the Presidium of the Supreme Court of the Russian Federation dated May 19, 2004 subject to cancellation in relation to newly discovered circumstances.

According to part 5 of Art. 8 of the Law of the Russian Federation "On Payment for Land" tax for lands occupied by housing stock (state, municipal, public, cooperative, individual), as well as personal subsidiary plots, summer cottages, individual and cooperative garages within the boundaries of city (village) boundaries, is collected from the entire area of ​​the land plot in the amount of three percent of the land tax rates established in cities and urban-type settlements, but not less than 10 rubles per square meter (as amended Federal Law dated August 9, 1994 N 22-FZ).

Canceling the ruling of the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation dated February 13, 2003, the Presidium of the Supreme Court of the Russian Federation pointed out the incorrect application by the Judicial Collegium of the norms of the Tax Code of the Russian Federation and the Law of the Russian Federation “On Payment for Land”.

In particular, the Presidium proceeded from the fact that the above provision of Part 5 of Art. 8 of the Law of the Russian Federation "On Payment for Land" on preferential (3%) taxation of lands occupied by housing stock, is applicable only to lands on which the construction of residential buildings has been completed, and, accordingly, is not applicable to lands on which the construction of houses has not been completed, the right ownership of them, as provided for in Art. 219 Civil Code Russian Federation, not registered, houses not included by authorities technical accounting into the housing stock.

The Presidium, canceling the ruling of the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation dated February 13, 2003, also proceeded from the fact that the concept of “housing stock” used in Part 5 of Art. 8 of the Law of the Russian Federation “On Payment for Land” should be applied in the meaning in which it is used in Art. 4 Housing Code RSFSR, according to which the housing stock is formed by those located on the territory of the Russian Federation residential buildings, as well as residential premises in other buildings (i.e. houses, buildings, the construction of which has been completed with the registration of rights to the constructed property), and, therefore, established by part 5 of Art. 8 of the said Law tax benefit, in the opinion of the Presidium, should be applied only to lands on which the construction of a real estate property has been completely completed with registration of rights to this property.

At the same time, when resolving the case, the Presidium of the Supreme Court of the Russian Federation was guided by paragraph 1 of Article 11 of the Tax Code of the Russian Federation, according to which the institutions, concepts and terms of civil, family and other branches of legislation of the Russian Federation, used in this Code, are applied in the Russian Federation in the meaning in how they are used in these areas of legislation, unless otherwise provided by this Code.

However, in in this case The Presidium of the Supreme Court of the Russian Federation made a mistake in applying the norms of substantive law, since the concept of “housing stock” is used not in the Tax Code of the Russian Federation, but in the special Law of the Russian Federation “On Payment for Land” (Part 5 of Article 8 of the Law).

Therefore, the use by the Presidium of the Supreme Court of the Russian Federation when applying Part 5 of Article 8 of the Law of the Russian Federation “On Payment for Land” of the concept of “housing stock” in the meaning in which it is given in Article 4 of the Housing Code of the RSFSR is erroneous.

Taking into account the meaning and content of the entire part 5 of Article 8 of the Law of the Russian Federation "On Payment for Land", one should come to the conclusion that this provision of the Law provides for a 3% tax rate for land, based on the intended purpose of the land, and does not directly bind the right to it with the deadlines for putting the house into operation and registering it as a housing stock.

This is precisely the interpretation of this provision of the Law that was given by the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation when issuing a ruling dated February 13, 2003, which was erroneously overturned by the ruling of the Presidium of the Supreme Court of the Russian Federation, and therefore the judicial error committed during the consideration of the case on May 19, 2004 is subject to elimination in relation to newly discovered circumstances by canceling the ruling of the Presidium of the Supreme Court of the Russian Federation dated May 19, 2004 and leaving in force the ruling of the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation dated February 13, 2003.

In coming to this conclusion, the Presidium also takes into account the fact that as a result of this judicial error, the rights and legitimate interests of applicant Zh. were significantly violated.

Guided by Part 4 of Art. 1, art. Art. 392, 397 of the Civil Procedure Code of the Russian Federation, Presidium of the Supreme Court of the Russian Federation

defined:

the ruling of the Presidium of the Supreme Court of the Russian Federation dated May 19, 2004 is cancelled, leaving in force the ruling of the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation dated February 13, 2003.

LAND TAX - RATES, BENEFITS, PAYMENT PROCEDURE

With the acquisition of a land plot, the owner of the land has obligation to pay land tax. Land tax is local tax , that is, it is paid in the territories of the corresponding municipalities at the location of the site and is established by the tax code, the laws of Moscow and St. Petersburg, as well as the representative bodies of municipalities, while tax rate, established at local levels cannot be exceeded established by the Tax Code (Article 394 of the Tax Code of the Russian Federation).

Land tax is paid by individuals who have land plots by right

1. property
2. permanent (perpetual) use or lifelong inheritable possession ( Art. 388 Tax Code of the Russian Federation)

Land tax not paid if the land plot belongs to an individual

1. on the right of free temporary use
2. under a lease agreement.

LAND TAX RATES

Rates set Tax Code(Article 394 of the Tax Code of the Russian Federation): 0,3% from the cadastral value of the plot for the following types of land:

• Agricultural land;
• Individual housing construction lands - occupied by housing stock and engineering infrastructure facilities of the housing and communal services complex or provided for housing construction;
• Land provided for personal farming, gardening, vegetable farming or livestock farming.

1,5% from the cadastral value of the plot is used for other land plots.

However, not all plots are subject to taxation, for example, you can buy a townhouse in the Moscow region on lands that belong to the lands of settlements (urban lands). In this case, there is no taxable base. You can see examples of such townhouses .

As an example of how rates are set by Moscow and municipal authorities, let us consider the example of those available in 2012. land tax rates.

Moscow *		Urban settlement Odintsovo, Odintsovo municipal district M.O. **		Rural settlement Pervomaiskoye, Naro-Fominsk municipal district, M.O. ***
0,3%		0,3%	Agricultural land	0,3%	Agricultural land
			Land provided for personal subsidiary farming, gardening, vegetable farming or livestock farming		Land under individual residential buildings; private farm lands
0,1%	Land occupied by parking lots for long-term storage of individual vehicles and parking garages	0,5%	Land provided (acquired) by individuals in garage-building cooperatives in accordance with the type of permitted use of land plots		Land for horticulture, market gardening or livestock farming, as well as summer cottage farming
					Land provided for individual garages

*** Decision of the Council of Deputies rural settlement Pervomaiskoye, Naro-Fominsk municipal district, Moscow Region dated September 30, 2010 No. 14/6 “On the establishment of land tax on the territory of the rural settlement of Pervomaiskoye, Naro-Fominsk municipal district”
** Decision of the Council of Deputies of the urban settlement of Odintsovo, Odintsovo municipal district of the Moscow Region dated October 13, 2010 No. 1/11 “On land tax”* Moscow Law dated November 24, 2004 No. 74 “On land tax”

You can secure the opportunity to avoid additional costs in the form of land taxes by purchasing townhouses in the Moscow region from a developer. Such townhouses are designed as(new buildings).

The procedure for calculating and paying land tax

The amount of land tax is calculated and charged tax authorities according to the location of the site according to the following formula:

LAND TAX SIZE = Plot area (m 2) * Cadastral value of 1 m 2 of land * Tax rate.

Information on the cadastral value of land plots is posted on the official website of Rosreestr www .rosreestr.ru . By entering the cadastral number of your land plot, you will find out its cadastral value. For information about the tax rate, you can contact the representative body of the municipality that includes your land plot. Having found out both indicators, all you have to do is calculate the amount of land tax.

Example:

The cadastral value of a land plot with an area of ​​1,000 sq.m is 1,586,420 rubles. The tax rate for the category of land of this land plot is provided in the amount of 0.15%. The amount of land tax on a land plot is equal to: 1,586,420: 100 * 0.15 = 2,380 rubles.

IMPORTANT! If the land is in common joint ownership, i.e. the land is owned by several people, then the cadastral value of the plot is determined for each owner in equal shares.

Example:

Ivanov V.P. and Smirnov A.G. own land on the right of common shared ownership. At the same time, V.P. Ivanov owns ¾ of the plot, and Smirnov A.G. – ¼ plot. According to the information received, the cadastral value of the land plot as of January 1, 2010 is equal to 3,690,000 rubles. We will calculate the cadastral value of each share of the plot.

The cadastral value of the share of the plot owned by V.P. Ivanov is equal to: 3,690,000: 4 * 3 = 2,767,500 rub. The cadastral value of the land owned by A.G. Smirnov is equal to: 3,690,000: 4 * 1 = 922,500 rub.

Thus, each owner must pay tax based on the cadastral value of his share of the land plot.

No later than 30 days before the payment is due, tax authority independently sends to the taxpayer at the place of his registration notification, which indicates the tax base, the amount of the tax, and the date by which the tax must be paid.

Deadline for payment of land tax cannot be established earlier than November 1 of the following year (land tax for 2011 is paid in 2012). In Moscow, for example, land tax is paid no later than December 1 of the following year, and in the urban settlement of Odintsovo, Moscow Region, on November 1 of the following year. Payment of land tax is made on the basis of a tax notice, which the tax authority sends to land owners at their place of registration.

BENEFITS FOR PAYING LAND TAX

Owners of land plots of certain categories of persons are provided by law with land tax benefits. Let's consider the provision of benefits using the example of the city of Moscow and one of the municipalities of the Moscow region.

In Moscow from paying land tax exempt:

• Heroes Soviet Union,
• Heroes of the Russian Federation,
• Heroes of Socialist Labor and full holders of the Orders of Glory, Labor Glory and “For Service to the Motherland in the Armed Forces of the USSR.”

Reduce cadastral value land plot for 1,000,000 rubles The following owners are eligible:

• individuals who have I and II disability groups;
• disabled since childhood;
• veterans and disabled people of the Great Patriotic War, as well as veterans and disabled combatants;
• one of the parents (adoptive parents) in a large family.

Example:

A veteran of the Great Patriotic War owns a land plot with a cadastral value of 1,650,000 rubles, the tax rate for this plot is 0.3%. In this case, the cadastral value is reduced by 1,000,000 rubles, and the tax amount is calculated as follows: 1) 1,650,000 – 1,000,000 = 650,000 rubles (reduced cadastral value of the plot) 2) 650,000: 100 * 0.3 = 1,950 rubles (land tax amount). Without this reduction, the amount of land tax would be 1,650,000: 100 * 0.3 = 4950 rubles

On the territory of an urban settlement Odintsovo, Odintsovo municipal district from paying land tax are released individuals - in relation to one plot of land, located on the territory of the municipal formation of the urban settlement of Odintsovo, Odintsovo municipal district, Moscow region:

• Heroes of the Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Labor and full holders of the Order of Glory;
• disabled people with II and III degrees of disability labor activity, as well as persons who have disability groups I and II, established before January 1, 2004, without issuing a conclusion on the degree of limitation of the ability to work;
• disabled people since childhood, as well as families with disabled children;
• veterans, disabled people and participants of the Great Patriotic War, military operations, as well as citizens to whom social guarantees and benefits of participants in the Great Patriotic War are extended by law;
• persons exposed to radiation as a result of a disaster in Chernobyl nuclear power plant, the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River and nuclear tests at the Semipalatinsk test site;
• persons who, as part of special risk units, took direct part in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities;
• persons who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology;
• persons awarded the titles "Honorary Citizen of the City of Odintsovo", "Honorary Citizen of the Moscow Region",

as well as individuals who have a permanent place of residence in the Odintsovo municipal district - in relation to one plot of land located on the territory of the municipal formation of the urban settlement of Odintsovo, Odintsovo municipal district, Moscow region:

Full size from paying land tax exempt:

• persons who are members large families having three or more minor children, including those adopted and taken under guardianship (trusteeship), as well as children studying full-time in educational institutions of any organizational and legal forms, undergoing military service upon conscription - until they reach the age of twenty-three;
• non-working pensioners by age: women - upon reaching 55 years, men - 60 years;
• family members of military personnel who have lost their breadwinner:

- parents (mother, father); - a spouse who has not entered into a remarriage; - minor children.

• persons entitled to early assignment of an old-age labor pension, dependent on family members living together who are disabled, with II and III degrees of disability, as well as I and II disability groups established before January 1, 2004 without making a conclusion about the degree of limitation of the ability to work.

Reduce the amount of land tax they have a right:

At the rate of 50 percent from the accrued amount of tax - employees of organizations and institutions financed from the budget of the municipal formation of the urban settlement of Odintsovo, the budget of the Odintsovo municipal district, if both spouses are employees of these organizations and institutions.

At the rate of 25 percent from the accrued amount of tax - employees of organizations and institutions financed from the budgets of various levels, if both spouses are employees of organizations and institutions financed from the budgets of various levels.

Example:

An individual who is granted a benefit in the amount of 50% of the accrued tax amount owns a land plot with a cadastral value of 2,500,000 rubles, the tax rate for this plot is 0.3%.

In this case, the tax amount is calculated as follows:

1) 2,500,000: 100 * 0.3 = 7,500 rubles (amount of land tax excluding the benefits provided) 2) 7,500: 100 * 50 = 3,750 rubles (the amount of land tax, taking into account the benefits provided, which must be paid by the owner of the plot).

It should be noted that in the settlement of Odintsovo, a benefit in the form of reducing the cadastral value of a land plot is not provided.

As we see, the categories of persons entitled to receive benefits partially overlap, but there are also differences. Therefore, in order to find out whether you belong to one of the categories of persons entitled to benefits and the deadline for submitting documents confirming the right to benefits to the tax authority, you must contact the representative body of the municipality at the location of the site.

Fines and penalties for late payment tax

If you have not paid land tax, That tax office has the right to fine you. The fine is 20% from the unpaid tax amount.

Tax officers they won't be able to hold you accountable(impose a fine) if you violated the deadlines for paying land tax, but managed to pay the tax before preparing the tax appropriate tax non-payment act. Since liability establishes for non-payment (incomplete payment) of tax. And you paid the tax, albeit late.

In addition, for each calendar day of late payment of tax you will be charged penalties accrued. They are calculated from the day following the last day on which you should have paid the tax (tax payment due date). The last accrual of penalties occurs on the day the tax is actually paid.

Penalties are calculated based on interest rate, equal 1/300 the Central Bank refinancing rate in force during this period.