How to calculate the advance payment for land tax?
The Land Code provides for the use of land on a paid basis. And this payment is land tax. It must be paid by organizations and individual entrepreneurs, as well as ordinary citizens. The main requirements when the need for payment arises are:
- location of land in the territory where the tax is introduced;
- the lands are owned, in perpetual use or lifetime possession by the taxpayer;
- the grounds for acquiring land are provided for by the legislation of the Russian Federation.
Find out who pays land tax here.
The lands specified in Art. 389 Tax Code of the Russian Federation.
The tax period is a calendar year. Organizations calculate taxes on their own, and then compare them with information from the notification from the Federal Tax Service. For individuals and individual entrepreneurs, the calculation and provision of notifications for payment are carried out by the Federal Tax Service.
Starting with land tax for 2022, legal entities also receive a tax message with the calculated tax amount and do not submit returns. However, this does not mean that they will no longer need to calculate the tax themselves. This responsibility will remain with organizations in the future. After all, they must know the amount in order to make advance payments throughout the year (if such are established by local authorities). And the message from the tax office is more of an informational nature, so that the company can compare its accruals with those made according to the tax authorities. And she will receive it after the deadline for paying advances (see, for example, letter of the Ministry of Finance dated June 19, 2019 No. 03-05-05-02/44672).
How organizations can check and pay land tax from January 2021, see the ConsultantPlus ready-made solution. Study the material for free by getting trial access to the system.
The formula for calculating land tax and detailed comments on its calculation can be found in this article.
The advance payment is equal to ¼ of the tax amount calculated for the year.
Calculation of advances on land tax in 1C
The calculation of the advance payment for land tax for the 3rd quarter is carried out as a routine operation when performing the Month Closing for September from the Operations .
After completing the operation, data on the calculation of the advance payment for the reporting period is recorded Land Tax Calculation
A posting is generated in accordance with the Method of reflection in expenses (Main - Taxes and reports - Land tax - link Methods of reflecting expenses).
Postings
After carrying out the regulatory operation Calculation of land tax, generate a calculation certificate of the same name. PDF
Deadline for payment of advances for organizations
Organizations are provided with payment of advance tax payments on a quarterly basis (clause 2 of Article 393 of the Tax Code of the Russian Federation). This provision must be confirmed in the regulatory legal acts adopted at the municipal level. The deadlines for paying advances from 2022 are the same: the last day of the month following the reporting quarter. But municipal authorities may not introduce advance payments (clause 3 of Article 393 of the Tax Code of the Russian Federation).
To find out the details on the nature of payment of taxes and advance payments, you need to be guided by the legislative acts at the location of the land plot.
If advance payments are not made on time, only a penalty will be charged. Fines are assessed only if taxes are not paid on time at the end of the year. There are no penalties for advance payments.
The final deadline for tax payment is also now the same: March 1 of the year following the reporting year. Organizations pay taxes to the Federal Tax Service, which is in charge of this plot of land.
Advisor to the State Civil Service of the Russian Federation, 1st class, O. V. Khristinina, spoke about the nuances of calculating and paying land tax by organizations in the Moscow region. Get free trial access to the ConsultantPlus system and get acquainted with the official’s point of view.
A sample payment order for payment of land tax can be downloaded in our material.
Setting up land tax advances in 1C
Setting up advance payments in 1C Accounting 8 is done in the Main section - Taxes and reports - Land tax.
Set
the Advances are paid flag the Payment of advance payments , then the land tax will be calculated quarterly.
Further sequentially:
- Registration of land plots — check the relevance of data on registered areas. If necessary, update the data by creating a new record Registration of land plots the start date of the new indicators.
- Ways to reflect expenses — make sure that the method for reflecting accrued tax in accounting and accounting expenses has been established.
Calculation and payment of advance payment for land in 1C 2021
Advances for individual entrepreneurs and individuals
For individual entrepreneurs and individuals, payment of land tax is provided after receiving a corresponding notification from the Federal Tax Service. There are no advance payments for them.
Find out what to do if you haven’t received a notification to pay your personal taxes here.
For an individual entrepreneur, the obligation to pay land tax exists regardless of what type of taxation he uses. Individuals and individual entrepreneurs had to pay tax for 2022 by December 1, 2020, and for 2022 by December 1, 2021.
Procedure and deadlines for paying land tax for legal entities
The general procedure and deadlines for paying land tax are defined in Art.
396–397 Tax Code of the Russian Federation. Until 2022, specific deadlines for paying advance payments (if the authorities decide to pay them) and the land tax itself are established by representative municipal bodies by adopting relevant regulations. For example, in Moscow this is the last day of the month following the reporting quarter (Clause 2, Article 3 of the Moscow Law “On Land Tax” dated November 24, 2004 No. 74).
From 01/01/2021, the deadline for payment of land tax by legal entities is the same throughout the country: March 1 for annual taxes and the last day of the month following the reporting period for advance payments. The new rules are effective from the annual payment for the 2020 tax period.
Starting with the tax for 2022, its declaration has been canceled, and the Federal Tax Service now sends messages with the amount of tax calculated based on the data it has. The message indicates the cadastral number of the plot, the amount of tax, the tax period, as well as the data on the basis of which the tax is calculated: tax base, tax rate, amount of tax benefits, etc.
Important! Recommendation from ConsultantPlus Compare the amount of tax calculated by the inspectorate with the amount you calculated and paid. If they are equal, then the tax was calculated and paid correctly. If the amounts differ, check:... What to check and what to do in case of an error (yours or the tax authorities), see K+. Trial access to the system can be obtained for free.
ATTENTION! If you do not receive the notification, you are required to independently inform the tax authorities about your taxable property. Read about the nuances in the material “Organizations will have to report transport and land plots to the tax authorities.”
Local authorities may impose an obligation on corporate taxpayers to pay tax in the form of advance payments. If it is introduced, then the legal entity must pay quarterly ¼ of the amount equal to the product of the rate established in the region multiplied by the cadastral value of the land.
An example of calculating an advance payment for land tax from ConsultantPlus The organization owns a land plot. Its cadastral value as of January 1 of the current year is 10,000,000 rubles. The tax rate is 1.5%. You can view the entire example in K+ by getting free trial access.
The tax at the end of the year is paid as the remaining unpaid tax amount (i.e., minus advances).
About algorithms for calculating tax when cadastral value changes, read the material “Calculation of land tax when cadastral value changes.”
Legal entities can transfer money through a bank using a payment order, or other persons can pay tax for it.
The procedure for filling out a payment order and an example of its execution can be found here .
Procedure for paying advances
In those municipalities where laws on advance payments for land tax have been adopted, the terms for their payment by organizations have also been determined. Advance tax payments are calculated at the end of each quarter. At the end of the tax period, the remaining unpaid amount of tax is determined and payment is made. Before the end of the year, the organization cannot determine whether the tax has been overpaid.
When the owner of a land plot changes, the acquisition of the right to it occurs at the time of re-registration to the new owner. This right appears only when an entry is made in the Unified State Register of Rights to Real Estate (USRE). Payment of land tax depends on the date of transfer of ownership: if before the 15th day, the tax is paid by the buyer, if after the 15th day, the tax is paid by the seller.
Nuances of preparing and submitting a land tax return
The following tips will help you take into account the regulatory requirements for preparing and submitting a land tax return:
- Organizations have 1 month to prepare a land tax return (January 2022) - they must report to the tax authorities before 02/03/2020 (postponed from the weekend of February 1). Late reporting is subject to a fine of 5% of the tax reflected in the declaration for each month of delay (“penalty” minimum - 1000 rubles, maximum - 30% of the unpaid tax).
- Report electronically if the average number of employees of your company for the previous year is more than 100 people. (clause 3 of article 80 of the Tax Code of the Russian Federation); if this score is less than or equal to 100, you can choose between electronic and paper reporting.
- Submit the declaration to the tax authorities at the location of the land plot (except for the largest taxpayers - they need to report to the inspectorate for the largest taxpayers (clause 4 of Article 398 of the Tax Code of the Russian Federation)).
Find out how to issue a payment order for payment of land tax from the publication .
For the procedure for submitting a declaration in a situation where a company owned several land plots in 2019, see the figure:
Results
The deadlines for making advance payments of land tax for organizations from 2022 are the same: no later than the last day of the month following the reporting month. The tax is paid regardless of the taxation system applied.
Individual entrepreneurs and individuals transfer tax before December 1 of the year following the reporting year. Advance payments are not provided for these categories of taxpayers. Tax calculation is carried out by the Federal Tax Service.
Sources: Tax Code of the Russian Federation
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Taxes of separate divisions: cheat sheet on payments and reporting
For the start of the next reporting campaign, we offer you a cheat sheet on where to pay taxes and submit reports for separate divisions.
If you have any additional questions about calculating taxes or filling out reports, please refer to ConsultantPlus materials. We provide links for quick access to explanations of the main issues in the table below. You can watch these and other materials from the system for free by signing up for a trial access to the K+ system.
| Tax | Payment | Reporting | Link to K+ (for free) |
| Personal income tax | Personal income tax on the income of employees of the parent organization - at the place of registration of the organization; Personal income tax on the income of employees of a separate division - at the location of the division | 6-NDFL on the income of employees of the parent organization - at the place of registration of the organization; 6-NDFL on the income of employees of a separate division - at the location of the OP | How to pay personal income tax and submit reports for a separate division |
You can transfer personal income tax and submit reports centrally if the following municipalities are located:
The tax authorities must be notified of the choice of the responsible person at whose location the tax will be paid and personal income tax reporting submitted - no later than the 1st day of the reporting period. | |||
| Insurance premiums | In general, at the location of the organization. At the location of a separate division - if a current account is opened for it and it accrues and pays remuneration to individuals | In general, at the location of the organization. At the location of a separate division - if a current account is opened for it and it accrues and pays remuneration to individuals | How do organizations with separate divisions pay insurance premiums and submit reports on them? |
| Do not forget that you must inform the tax authorities that you have an OP with a bank account that makes payments to individuals, as well as the closure of such a division. | |||
| Income tax | Tax to the federal budget is paid to the Federal Tax Service of the parent organization without distribution among separate divisions. Tax to the regional budget is distributed and paid at the location of the parent organization and its separate divisions in certain shares | The declaration is submitted for the organization as a whole and for each separate division or group of divisions | How to calculate and pay income tax for separate divisions How to fill out and submit an income tax return if you have separate divisions Sample income tax return for a separate division |
You can pay tax and report centrally if:
To do this, appropriate notifications are submitted to the tax office - no later than 10 working days after the end of the quarter of opening the OP or before December 31 (when switching to centralized payment from the new year) | |||
| Property tax | For “non-cadastral” property - according to the location of the organization, taking into account the features provided for in Art. 384, 385 and 385.2 of the Tax Code of the Russian Federation. For property that is taxed at cadastral value - at the location of the property | The declaration is submitted to the Federal Tax Service:
| How to pay property tax on separate subdivisions Which tax office should you file a corporate property tax return with? |
| Transport tax | At the location of the vehicles, i.e. at the Federal Tax Service of the parent organization or division | Doesn't give up | What is the location of the vehicle How organizations pay transport tax and advance payments on it |
| Land tax | At the location of the land plot | Doesn't give up | How do legal entities calculate land tax? |
Our step-by-step instructions will help you register a separate division.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
