Calculate land tax based on cadastral value for individuals, legal entities,

What is land tax

Land tax

–
a tax paid by legal entities and individuals who have a land plot on the right of ownership, on the right of permanent land use or on the right of primary free temporary land use.
In this case,
tax is not paid on land plots :

• public use of populated areas;
• occupied by a network of state public highways;
• occupied by objects that are under conservation by decision of the Government of the Republic of Kazakhstan;
• purchased for the maintenance of rental houses;
• occupied by buildings and structures acquired by the state Islamic special financial company under contracts concluded in accordance with the terms of the issue of state Islamic securities.

And organizations of
railway transport, energy and electrification systems, communications, organizations engaged in the production and transportation of oil and gas
pay tax for land plots: occupied by railway tracks, rights-of-way, railway stations, train stations, areas occupied by power line supports and substations, oil pipelines and gas pipelines, communication line supports

DO NOT PAY land tax:

• taxpayers applying the SNR for peasant or farm enterprises
  , for land plots used in activities to which this SNR applies;
• state institutions
  and
  state educational institutions
  of secondary education;
• state enterprises of correctional institutions
  of the authorized state body in the field of execution of criminal penalties;
• religious associations;
• participants and disabled people of the Great Patriotic War and persons equated to them
  , on land plots provided for personal household (auxiliary) farming, gardening and summer cottage construction, including land occupied for buildings and garages, as well as on land plots occupied by housing stock, in including buildings and structures attached to it and adjacent land plots, for which taxes are also not paid:
• mothers of many children
  , awarded the title “Mother Heroine”, awarded the “Altyn Alka” pendant;
• separately living pensioners
  .

Land tax: national norms

At the federal level, the basic rules for paying land tax are established: who is the taxpayer, general benefits for the country and a list of non-taxable plots, tax and reporting periods, tax base, maximum tax rates, reporting deadlines, tax payment deadlines for citizens and the earliest tax payment deadline for organizations .
IMPORTANT! From 01/01/2021, a number of innovations have been introduced in relation to land tax:

• its declaration has been cancelled;
• The Federal Tax Service will independently calculate the tax amount and send a notification;
• The tax payment deadlines have been changed: advances on tax payments must be transferred no later than the last day of the month following the reporting period, the annual payment must be transferred no later than March 1.

The tax must be paid by citizens and organizations that own land plots, as well as those who own them by the right of perpetual or lifelong inheritable ownership. No tax is paid for leased and freely used plots.

To calculate land tax, you need to know the cadastral value of the plot as of January 1 of the paid year. For plots formed during the year, the cadastral value as of the date of their inclusion in the Unified State Register is taken into account.

The Tax Code sets the maximum possible tax rates (Article 394 of the Tax Code of the Russian Federation). The following lands are taxed at a rate of 0.3%:

• agricultural purposes;
• occupied by engineering objects of housing and communal services and residential buildings, as well as intended for their construction;
• intended for personal subsidiary plots, summer cottages, gardening and farms;
• provided for defense, security and customs needs.

All other lands are taxed at a rate of 1.5%.

The reporting periods are the first, second and third quarters. The tax period is one year.

Starting with land tax for 2022, the submission of the declaration is cancelled. In this case, the legal entity will receive a tax message with the calculated amount. 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).

Important! Recommendations 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... See K+ for more details with a free trial.

How is land tax calculated?

Individual entrepreneur and limited liability partnership

, as well as TDO, JSC and other legal entities
calculate
land
tax independently
, and
for individuals
the amount of land tax
is calculated by the tax authorities
.

The amount of land tax
is calculated for the period of actual use of the land plot based on the area (tax base) of the land plot and depends on the category of land and its location:
the seller calculates the tax amount from January 1 of the current year to the beginning of the month in which he transfers the land plot, and the buyer calculates for the period from the beginning of the month in which he acquired the right to the land plot.

Example:

LLP “A” sells the land plot to LLP “B” in April 2022, accordingly LLP “A” will pay the land tax for the actual period of ownership - 3 months (January-March) and LLP “B” will pay for the actual period of ownership - 9 months.

Formula for calculating land tax:

Land tax benefits for legal entities

The amount of money paid to the state can be reduced with the help of benefits specifically reserved for organizations and companies. They are divided into two types according to their installation location:

1. Federal benefits are specified in Article 395 of the Tax Code. Companies associated with religious, shipbuilding, cultural, road, scientific and technical, and public activities have the right to reduce the tax rate. The Federal Penitentiary Service also falls under the preferential system.
2. Local benefits. They cover certain areas of land plots, the size of which is less than the standards established by local and regional authorities.

A legal entity pays tax to municipal institutions at the location of the property.

Land tax = Tax base x Tax rate*

*tax rate is taken into account adjustments.

Local representative bodies adjust rates

, while they have the right to lower or increase rates
by no more than 50%
of the basic land tax rates.

Example:

Since the rate in the city of Almaty is 28.95 tenge, it can be lowered to 14.48 tenge (28.95 * 0.5), and increased to 43.43 tenge (28.95 * 1.5).

For 2022, the Tax Code approved the following land tax rates:

When to pay tax

Legal entities
(regardless of the taxation regime used) and individual entrepreneurs on the ESD are required to calculate and pay current land tax
during the tax period Current payments =

(Rate * Area of ​​plots available at the beginning of the tax period)

And to pay, the calculated amount must be divided by 4 and transferred (in equal shares) no later than February 25, May 25, August 25 and November 25

tax period.

Example:

Let’s say the land tax rate is 6 tenge, the tax base (area) is 100 square meters. m, thus, the amount of current payments: 6 tenge * 100 sq. m = 600 tenge.

150 tenge will be paid: until February 25, May 25, August 25 and November 25.

If a company
or leased a plot during the year , then:

• the first deadline for payment
  of current tax amounts is the next
  regular deadline
  for their payment during such tax period
  (that is, if you bought land in June, then the first payment deadline is August 25)
  ;
• after the last date for payment of
  current payments, only the final calculation and payment of the tax amount is made
  until April 10 (that is, if you bought the land after November 25, 2020, then the entire tax amount is paid until April 10, 2021).

In the case where the company acquired or sold land during the year

(part of it), the tax amount is recalculated, so
it is necessary
to adjust the amount of current payments (bring to the current new value) by
submitting an additional calculation
.

The adjustment is made in equal shares based on the upcoming deadlines for payment of land tax in such tax period.

Example:

Let’s say the land tax rate is 6 tenge, the tax base (area) is 100 square meters. m, so the amount of current payments: 6 tenge * 100 sq. m = 600 tenge.

150 tenge will be paid: until February 25, May 25, August 25 and November 25.

Further, in June the company sells 20 sq. m and recalculates the tax amount:

80 sq. m * 6 tenge = 480 tenge

20 sq. m * 6 tenge = 120 tenge, since this is the amount for the year, it must be recalculated for the actual period of ownership, that is, 120 tenge / 12 months = 10 tenge * 5 months = 50 tenge

Thus, it is necessary to reduce the amount of current payments by 70 tenge (120 - 50), submitting an additional calculation in which in the lines corresponding to the amounts of current payments until August 25 and November 25, indicate minus 35 tenge.

The company makes the final payment

and pays land tax to the budget at the location of the land plot
no later than April 10
of the year following the reporting
year (for 2022 until April 10, 2022).

IMPORTANT:

Individual entrepreneurs using SNR pay land tax until April 10 of the year following the reporting year (current payments DO NOT TRANSFER).

As stated above, the tax authority calculates the amount of land tax for individuals. For 2022, the tax will be calculated until July 1, 2022, and paid

an
individual
will need it
before October 1
, 2020.

CONCLUSION: Land tax is paid until:

Legal entities and individual entrepreneurs for ESD - February 25, May 25, August 25 and November 25

(current, reporting year);

IP on SNR – April 10

(next year);

Individuals – October 1

(next year).

Algorithm for calculating land tax

To check whether the tax office has calculated the land tax correctly, we recommend following the following algorithm:
Step 1. Find out whether you have the right to a tax benefit.

You can find out about the benefits that apply in your municipality in the regulatory legal act of the representative body of government of the municipality (clause 2 of Article 387 of the Tax Code of the Russian Federation). To receive the benefit, you must submit an application and supporting documents to the tax office.

You can also check information about existing benefits at the tax office at the location of the land plot.

Step 2. Determine whether the tax base is correctly determined (if you are not exempt from paying tax).

The tax base for land tax is the cadastral value of the land plot as of January 1 of each year.

Tax authorities receive data on this value from the bodies of the Federal Service for State Registration, Cadastre and Cartography - Rosreestr (clauses 1, 4 of Article 391 of the Tax Code of the Russian Federation).

You can find out the cadastral value by writing a request to the Rosreestr Office or the land cadastral chamber at the location of your land plot.

In your request, indicate on what date you are requesting the cadastral value of the land, otherwise the cadastral certificate will indicate the value as of the date of submission of the application. You should be given a certificate of cadastral value free of charge (Part 13, Article 14 of Law No. 221-FZ of July 24, 2007).

At the same time, changes in the cadastral value of a land plot in the current calendar year are not taken into account when determining the tax base for the current and previous years.

A change in the cadastral value due to the correction of a technical error made by the body carrying out cadastral registration is taken into account when determining the tax base starting from the year in which the error was made.

In the event of a change in the cadastral value by decision of the commission for resolving disputes about the results of determining the cadastral value or by a court decision, the changes are taken into account from the year in which the corresponding application for revision of the cadastral value was submitted, but not earlier than the date of entry into the state real estate cadastre of the value that was the subject challenges (clause 1 of article 391 of the Tax Code of the Russian Federation).

If the land plot is in shared ownership of several persons, then the tax base of the owner must be calculated in proportion to his share.

If the plot belongs to individuals on the right of common joint ownership without allocation of shares, then the tax base is distributed to each owner in equal shares (clauses 1, 2 of Article 392 of the Tax Code of the Russian Federation).

Some individuals can reduce the tax base (cadastral value) by 10,000 rubles. in relation to one plot of land within one municipality.

These are disabled people of groups I and II, disabled since childhood, veterans and disabled combatants, etc. (Clause 5 of Article 391 of the Tax Code of the Russian Federation).

However, to do this, you need to submit supporting documents to the tax office.

They must be submitted within the deadline established in the local legislative act, but no later than February 1 of the year following the year of tax calculation (clause 6 of Article 391 of the Tax Code of the Russian Federation).

Step 3: Check if the tax rate is applied correctly.

Tax rates are established by local legislation depending on the category of land (Article 394 of the Tax Code of the Russian Federation).

To find out the land tax rates, you should read the regulatory legal act that introduced the land tax on the official website of the municipality.

Tax rates in Moscow are provided for by Moscow Law No. 74 dated November 24, 2004.

The rates that are established in local regulations are limited to the maximum amount in accordance with clause 1 of Art. 394 Tax Code of the Russian Federation.

For example, the land tax rate cannot exceed 0.3 percent for agricultural land, plots for personal subsidiary plots and summer cottages, gardening and truck farming, etc.

A maximum of 1.5 percent is established in relation to other areas (clauses 1 and 2 of clause 1 of Article 394 of the Tax Code of the Russian Federation).

If land tax rates are not established by the regulatory legal acts of municipalities, then the tax is calculated at the rates provided for in paragraph 1 of Art. 394 of the Tax Code of the Russian Federation (clause 3 of Article 394 of the Tax Code of the Russian Federation).

Step 4. Calculate the amount of land tax.

The tax amount is equal to the product of the tax base and the tax rate (clause 1 of Article 396 of the Tax Code of the Russian Federation). If you are entitled to a tax-free amount or benefits, apply these to the calculation as well.

When acquiring or losing the right to a land plot during the year (for example, in the case of purchase or sale of a land plot), the tax for this year is calculated based on the number of full months of ownership of the plot.

Moreover, if the emergence of these rights occurred before the 15th day of the corresponding month inclusive, or their termination occurred after the 15th day of the corresponding month, then the month of their occurrence (termination) is taken as a full month.

If these rights arise after the 15th day of the corresponding month or their termination occurs before the 15th day of the corresponding month inclusive, then the month of occurrence (termination) of these rights is not taken into account.

When receiving a land plot by inheritance, the tax is calculated from the month the inheritance was opened (clauses 7, 8, Article 396 of the Tax Code of the Russian Federation).

Please note that on the website of the Federal Tax Service of Russia there is a service for preliminary calculation of land tax by individuals.

To do this, the user must enter the cadastral number of the land plot.

The remaining information necessary for calculating the tax is filled in automatically according to Rosreestr: area, cadastral value, type of object.

The specifics of calculating land tax can be found on the website of the Federal Tax Service of Russia in the “Land Tax” section of the “Taxes and Fees in force in the Russian Federation.

For questions about the characteristics of land plots, challenging the cadastral value of land plots, you must contact Rosreestr; you can clarify information about cadastral valuation on the Rosreestr website in the “Cadastral Valuation” section (Information of the Federal Tax Service of Russia dated 04.03.2016 “On calculating the amount of land tax on the website of the Federal Tax Service of Russia ").

If the result of the tax calculation does not coincide with the calculation of the inspectorate, an error was made in the tax notice or benefits were not applied, then you should contact the tax office with a statement about this.

Please attach copies of documents that support your position to your application.

Complete the application in two copies.

The inspection will mark the second copy with the date of acceptance and return it to you.
Example. Calculation of land tax
Let's calculate the tax on a land plot that is owned by an individual and located in Moscow.

Initial data:

1. The purpose of the land plot is to conduct personal subsidiary farming.
2. The cadastral value of the plot is 1,000,000 rubles.
3. There is only one owner.
4. Tax rate - 0.025% (clause 1, part 1, article 2 of the Moscow Law of November 24, 2004 N 74).
5. Ownership of the plot was registered on October 10, 2016 (the plot was owned for three full months).

Formula for calculating land tax for 2016: 1,000,000 rubles. x 0.025% x 3/12 = 63 rub.

When to submit tax returns

The calculation of current payments
(TNF 701.01 )
for land tax is submitted no later than February 15 of the current tax period, that is, for 2022 -
before February 15
, 2020.

In this case,
no later than 10 calendar days before the next due date for payment of current payments:

• calculation of current payments
  - if tax obligations arise during the tax period, with the exception of those arising after the last deadline for payment of current payments, since in this case the calculation is not submitted;
• additional calculation of current payments
  with appropriate adjustments in amounts - when tax obligations for land tax change during the tax period.

a Declaration (TNF 700.00 ) is submitted to the tax authorities at the location of the land plots of the year following the reporting tax period:

• legal entities
  ;
• Individual entrepreneur
  – for tax obligations determined for land plots
  used
  (to be used)
  in business activities
  ;
• by individuals
  (including persons engaged in private practice) - for tax obligations determined for land plots
  used
  (to be used) in
  business activities
  and (or) in activities related to such private practice.

CONCLUSION:

Legal entities and individual entrepreneurs at ESD - submit Calculation of current payments and Declaration

;

Individual entrepreneur on SNR (if there is land used for business purposes) - only submit the Declaration

;

Individuals (if there is land used for business purposes) - submit only the Declaration

.

Deadline for payment of land tax

The deadline for paying land tax for tax periods starting from 2015 is no later than December 1 of the year following the tax period (year) for which they were calculated.
Thus, taxes for 2015 must be paid before December 1, 2016. For earlier years (before 2015), the tax should have been paid no later than October 1 of the year following the previous year.

In this case, the notification must be sent no later than 30 days before the specified date (clause 2 of Article 52, clauses 1, 3 of Article 363, clause 4 of Article 397, clauses 1, 2 of Art. 409 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated January 11, 2016 N BS-4-11 / [email protected] ).

How to pay land tax

Payment of land tax can be made in several ways:

• through the cash desk of a second-tier bank branch;
• through the cash desk at the tax authorities;
• using Internet banking (if the service is available);
• through the e-government portal:

Go to the Electronic Government portal ( https://egov.kz )

Log in to the portal

Open the “Customs and Taxes” section

In the “Customs and taxes” section, open the subsection “Payment of taxes and other obligatory payments to the budget”

The corresponding window will appear

You must click on the “Pay online” button

In the window that opens, you need to select the tax authority and indicate the amount of tax to be paid, KNI, KBK and click the “PAY” button

Then a window with payment options will appear:

Next, you need to enter your payment card details and pay, and the payment receipt will be available in your “Personal Account”.

How is an organization's land tax calculated?

Legal entities carry out calculations exclusively based on the cadastral value of the land plot. This cost is determined at the regional level. You can find out its value by contacting Rosreestr with the appropriate request in person or through the official website of the authority.

The calculation is carried out in relation to each plot of land owned by the organization.

To calculate land tax, you need to perform the following steps:

1. Find out whether local authorities have established the obligation of legal entities to pay advance tax;
2. Determine whether there is a right to a benefit;
3. Clarify the current rate in the region for the type of land to which the allotment owned by the organization belongs;
4. Find out the cadastral value in Rosreestr.

The general formula for calculation is:

Land tax = cadastral cost. * bid

The cadastral value is taken on the first day of the year for which the calculation is carried out (or to which the reporting quarter relates).

If the land is received into ownership within a year, then the cadastral value is taken for the date on which the land was registered with the state.

The rate is regulated by the Tax Code of the Russian Federation in terms of its maximum limit:

• 0.3 – for certain categories of land listed in clause 3 of Article 394 of the Tax Code of the Russian Federation;
• 1.5 – for other categories.

The category of the site owned by the organization can be clarified in the documentation attached to it (title documents, certificate of ownership).

It is necessary to find out whether local authorities have adopted legislation on the size of the land tax rate. If no regulations have been adopted in the region, then the maximum rate established by the code is taken.

If a subject of the Russian Federation obliges local organizations to pay tax quarterly, then the advance tax for payment should be calculated based on the results of each quarter. Based on annual results, the total amount of tax is calculated. The amount of annual tax reduced by previously paid advances is subject to additional payment to the budget for the year.

Formula for calculating advance land tax:

Advance = cadastral cost. * rate / 4

The cadastral value is also taken at the beginning of the current year.

How to check debt

You can find out the amount of debt:

• at the Tax Service office (have your IIN or BIN and passport with you);
• on the e-government portal:

on the E-Government portal, you need to go to the “Customs and Taxes” section:

In the “Taxation” subsection, select “View and pay tax debt”:

In the window that opens, click the “Order a service online” button:

Then fill in the fields and click the “Next” button:

If the data is filled out correctly, the “Table of debts by state revenue authorities” will appear on the screen:

• on the website of the State Revenue Committee.