Land tax under the simplified tax system: payment procedure, deadlines

General provisions on land tax under the simplified tax system

Based on Art.
388 of the Tax Code of the Russian Federation, the obligation to pay land tax arises for any person (legal and individual) if he owns a land plot (or in perpetual use or lifelong possession). In order to classify paid land tax as expenses when calculating income tax, personal income tax or under the simplified tax system with the object of taxation “income minus expenses”, it is important that the land plot is used for taxable commercial activity.

ATTENTION! Land tax is paid to the Federal Tax Service at the location of the land plot (Letter of the Ministry of Finance dated November 29, 2017 N 03-05-05-02/79165).

When the obligation to pay land tax arises and which areas are taxable, find out in the article “Object of taxation of land tax”.

Tax payment procedure for individual entrepreneurs and organizations

Legal entities using the simplified tax system and individual entrepreneurs who use the simplified tax system pay tax in different ways. The reporting procedure for organizations and individual entrepreneurs using the simplified regime is also different.

Let's start with entrepreneurs. If you have registered an individual entrepreneur and own land, then you do not need to worry about calculating taxes and submitting documents. According to the changes that came into force on 01/01/15, entrepreneurs pay tax on the basis of a notification. The simplified procedure provides for the following conditions:

You do not need to calculate the tax amount yourself. The fiscal service authority will send you a notification by mail, which will provide a full calculation of the payment amount;
Along with the notification, a receipt is sent by mail, which contains all the necessary details for payment. All you need is to go to the nearest bank branch along with the receipt to transfer funds;
For individual entrepreneurs, the obligation to file a tax return has been canceled, that is, there is no extra reason to visit the Federal Tax Service.

Individual entrepreneurs pay land taxes in the current year for the previous year (until December 31). The law stipulates that you must receive the notification no later than November 1 of the year (for 2016 - before 11/01/17).

The situation is a little more complicated with legal entities - “simplified”. They have a complete procedure for calculating tax, paying it and submitting reports.

Let's start with the documents: before February 1 of the next year, the “simplified” organization submits a declaration in which it indicates the full calculation of the tax in accordance with the established norm. You can submit your declaration in the way that is most convenient for you:

Personal visit to the Federal Tax Service (receiving a form and filling out the form on the spot);
Russian postal services (sending a letter with a notification and a list of attachments);
Transfer of papers through a representative (you must first contact a notary to draw up a power of attorney);
Using the electronic resource of the Federal Tax Service (the website of the fiscal service offers users the service of filing reports via the Internet).

By filing your return on time, ensure that your tax is paid on time. The law regulates the advance payment system for land taxes. Payments are made quarterly, their amount is determined as ¼ of the annual one. The payment deadline for each amount is until the end of the month following the quarter. Full payment of land tax must be made no later than October 1 (until 10/01/17 for 2016).

Example No. 3.

The accountant of Fontan LLC calculated the amount of land tax for 2016 in the amount of 2,104 rubles. Quarterly payments were:

RUB 2,104 / 4 sq. = 526 rub.

When submitting a declaration at the end of the year, the Fontana accountant indicated the annual amount of 2,205 rubles. (including recalculation). The final calculation of the land tax was made by Fountain on January 10, 2017. The last payment amount was calculated as follows:

RUB 2,205 – (526 rub. * 4 sq.) = 101 rub.

Reflection of land tax in accounting

In accounting, operations for the calculation and payment of land tax are reflected using the following entries:

Dt 08, 20, 23, 25, 26, 44 or 91 Kt 68 (corresponding subaccount for land tax accounting) - tax accrual;
Dt 68 (corresponding subaccount) Kt 51 - tax payment.

We talked in more detail about the transactions for calculating land tax in this material.

The amount of paid land tax under the simplified tax system can be included in the expenses of “simplified” residents, and this will reduce the tax base, and accordingly, the amount of the single tax (subclause 22, paragraph 1, article 346.16 of the Tax Code of the Russian Federation). However, this is only possible for “simplified” ”, who have chosen as the object of taxation income reduced by expenses.

The article “Accounting for expenses under the simplified tax system with the object “income minus expenses”” will help you understand the accounting of expenses for “simplified” people .

Other taxes

Other taxes are charged only if the company has a corresponding taxable object. Such objects are:

transport;
land;
real estate included in the regional list of objects subject to cadastral value.

In this case, transport, land tax or property tax are paid, respectively. The procedure for calculating the base is established by the legislation of the constituent entity of the Russian Federation.

In Moscow, trade facilities are charged a trade tax, which an LLC using taxable movable or immovable property in its activities pays quarterly (Chapter of the Tax Code of the Russian Federation, Moscow Law of December 17, 2014 No.).

Payments accrued when conducting certain activities can also be made:

when using water bodies - water tax (Article 333.8 of the Tax Code of the Russian Federation);
when extracting mineral resources – tax on mineral extraction tax (Article 334 of the Tax Code of the Russian Federation).

If there are no such objects, the company should not report or transfer amounts to the budget.

The procedure for calculating land tax

Land tax is calculated by multiplying the tax rate by the tax base, which is the cadastral value of the land. When calculating tax for the year, you should take the cadastral value established at the beginning of the tax period. A new procedure for calculating property taking into account its cadastral value was introduced in 2015.

If the taxpayer has challenged the cadastral value of his plot indicated in Rosreestr in court or in the cadastral commission and a positive decision has been made in the case, he has the right to recalculate the land tax for all periods up to the moment when the application for revision was submitted.

The regional government forms the tax rate (the size of which is directly dependent on the category of land) by issuing a corresponding law by the subject of the Federation. The limit value established in the Tax Code of the Russian Federation is the tax rate (in accordance with paragraph 1 of Article 394 of the Tax Code of the Russian Federation) in the amount of:

0.3% for agricultural land and for the maintenance of subsidiary farming, as well as for plots of housing and limited-use plots;
1.5% for other lands.

Taxpayers - legal entities pay land tax in advance payments (clause 2 of Article 396 of the Tax Code of the Russian Federation).

Read about the timing of advance payments in 2022 here.

Payment of land tax on the simplified tax system if the land has been owned for less than a year

As with any other types of taxes, the calculation and payment of land tax has its own characteristics. In particular, taxpayers often have questions in cases where the right to use a plot of land arose within a year. How to calculate tax in such situations?

It’s simple: the cadastral value of the plot must be taken on the date when the cadastral registration took place. At the same time, the amount of tax must be calculated taking into account a special coefficient, which you need to calculate yourself. To do this, you need to look at how many full months of the year the land plot was owned. Then the resulting number must be divided by 12 - the result will be the desired coefficient.

For clarity, let's give an example

bought a piece of land. At the same time, ownership of the land was registered on August 5, 2014. The land tax rate established at the local municipal level for this category of land is 1.5%. At the same time, the cadastral value of the plot is equal to one million rubles. We make calculations.

Since Svetoch LLC acquired land rights before August 15, then, according to the law, the period of ownership of the plot for tax purposes is counted from August 1, 2014.

The company calculates the amount of the advance payment for the third quarter of 2014 taking into account a special coefficient, the calculation scheme for which we described above. In this case, it is 2/3, since in the third quarter the land was owned by Svetoch LLC for only two months - August and September. Through further simple calculations, we find that the amount of the advance payment for the third quarter of 2014 will be:

1 million rub. × 1.5% × 1/4 × 2/3 = .2500 rubles In order to calculate the final amount of the annual land tax for 2014, the accountant of Svetoch LLC needs to again calculate the correction factor:

5/12 (5 months: 12 months) Next we calculate:

1 million rub. × 1.5% × 5/12 = 6250 rubles - the amount at the end of the year, but since Svetoch LLC already paid the advance payment for the third quarter, its amount must be subtracted from the total amount:

6250 rub. – 2500 rub. = 3750 rubles - this is exactly how much money this enterprise must pay to the state budget as land tax.

Deadlines and procedure for submitting reports and paying land tax

The frequency and timing of payment of land tax are established by tax legislation. And in paragraph 9 of Art. 396 of the Tax Code of the Russian Federation states that the municipal legislative body may even cancel the quarterly payment of advances for certain categories of taxpayers.

Please transfer advance payments if required by the local regulatory legal acts. You can find out whether you need to pay advances on your site on the Federal Tax Service website.

The deadlines for paying taxes and advance payments are the same in all regions:

04/30/2021 — advance payment for the 1st quarter;
08/02/2021 — advance payment for the 2nd quarter;
11/08/2021 — advance payment for the 3rd quarter (postponement due to non-working days);
03/01/2022 - tax for 2022

Starting with the land tax for 2022, legal entities, as well as individual entrepreneurs or individuals, receive a tax message with the calculated amount of tax, 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.

Taxpayers - individuals and individual entrepreneurs must pay the local budget before December 1 of the year following the reporting year (Law No. 320-FZ dated November 23, 2015 “On Amendments to the Tax Code of the Russian Federation”).

Individual entrepreneur on the simplified tax system “income”: what taxes are paid

In paragraph 3 of Art. 346.11 of the Tax Code of the Russian Federation lists taxes from which individual entrepreneurs who have switched to the “simplified tax” are exempt. Using a special mode allows you not to pay:

Personal income tax on income from doing business;
tax on property used in business activities (with the exception of some real estate taxed at cadastral value and included in the appropriate list approved by local authorities);
VAT (except for “import”).

If an individual entrepreneur applies the simplified tax system for “income”, what taxes will he have to pay:

a single tax under the simplified tax system at a rate of 6% of income (regional authorities are given the right to reduce this value, including for certain categories of taxpayers);
fixed insurance contributions for pension insurance;
fixed medical insurance premiums;
tax on property of individuals, taxed at cadastral value (its list is determined in accordance with clause 7 of Article 378.2 of the Tax Code of the Russian Federation);
VAT (clause 3 of Article 346.11, Article 161, Article 174.1 of the Tax Code of the Russian Federation): for goods imported into the territory of the Russian Federation;
in case of presentation to the buyer of an invoice with allocated VAT;
when renting or purchasing state property (if there are no benefits exempting from payment);
for operations under simple partnership and trust management agreements.

The deadline for paying the single tax does not depend on the selected object: the accrued amount of advance payments (for a quarter, half a year, 9 months) must be transferred to the budget within 25 days after the end of the reporting period, the annual tax - no later than April 30 of the following reporting year.

Tax notices for individual entrepreneurs

Individuals are exempt from the obligation to report to the tax office - instead, they receive tax notices with the amount of land tax to be paid already calculated by the fiscal authorities.

If the taxpayer has not received a tax notice, he must himself contact the tax authority at the location of the land plot and report the existing object of taxation. You will also need to submit title and registration documents for the land.

This obligation arose due to the introduction into Art. 23 Tax Code of the Russian Federation, clause 2.1. This means that if an individual or individual entrepreneur does not receive a tax notice about payment of land tax by the end of 2022, then he must contact the fiscal department himself, filling out a special message about the availability of real estate.

The message form can be downloaded here.

In paragraph 2 of Art. 52 of the Tax Code of the Russian Federation states that the Federal Tax Service sends notifications with tax calculations 30 days before the deadline for paying land tax. For individuals, this deadline is December 1. That is, taxpayers can take care of submitting information to the Federal Tax Service in connection with failure to receive notifications as early as November 2021.

For failure to fulfill the obligation to independently contact the tax authority due to failure to receive a notification, a fine of 20% of the unpaid amount of tax and penalties will be charged (clause 3 of Article 129.1 of the Tax Code of the Russian Federation).

USN: what taxes do individual entrepreneurs and employees pay?

In addition to taxes paid “for themselves,” entrepreneurs who have hired employees must transfer additional amounts to the budget for them. For employees of individual entrepreneurs on the simplified tax system, what taxes are provided in 2022:

Personal income tax withheld from salaries and other taxable income of employees (generally at a rate of 13%), because The individual entrepreneur is a tax agent;
insurance premiums (pension, compulsory medical insurance, social insurance, including “injury”).

Contributions at a general rate of 30% are calculated in separate payments, including:

in the Pension Fund of Russia - 22% (in general);
in the Federal Compulsory Medical Insurance Fund - 5.1%;
in the Social Insurance Fund - 2.9%;
in the Social Insurance Fund for “injuries” - at a tariff from 0.2% to 8.5%, established depending on the class of pro-free insurance, according to the main type of activity.

If the individual entrepreneur belongs to medium and small businesses (including micro-enterprises), then for each employee for amounts of payments above the federal minimum wage in the billing month, reduced tariffs can be applied - instead of 30%, pay 15%: 10% to the Pension Fund, 5% to the Federal Compulsory Medical Insurance Fund (in There are no FSS transfers).

Under the simplified tax system, “income” insurance premiums paid for employees, along with individual entrepreneurs’ insurance premiums “for themselves,” reduce the accrued tax, but by no more than 50%. Under the simplified tax system “income minus expenses,” they are included in expenses, reducing the tax base.