Filing a land tax return in 2020

In the midst of the declaration campaign, people are increasingly interested in the procedure for filling out tax reports. Why and to whom should a land tax return be submitted? How to fill it out correctly so that inspectors accept it? Do they submit land tax returns? Which legal entities are given benefits? This article informs about this and more.

What is a land tax return?

Even a person who is far from accounting has most likely heard about different types of declarations and that they should be submitted within a certain period. So what is a declaration?

Concept

The declaration is a calculation and report on any tax at the same time. In this case, this is a land tax, which is paid by all persons who own land plots on a lifetime use basis. Since all individuals and, more recently, also individual entrepreneurs are exempt from the obligation to declare, we are talking, first of all, about organizations.

Form

All types of tax and accounting reporting have their own approved forms, including the land tax declaration. Its form has not changed since 2011. A blank declaration form can be downloaded below.

The essence

However, not all legal entities are obliged to declare land tax, even if they use some land in their activities. This must be done for the tenants by the lessors, that is, those to whom the land rightfully belongs, or they received it by inheritance.

The essence of filing a declaration is as follows:

• the organization independently calculates the tax amount;
• reports to the tax office;
• generates a payment order;
• makes a payment.

It is important to note that the obligation to declare for the past period arises only if the allotment was listed on the balance sheet of a legal entity as of its beginning, even if it was subsequently alienated.

Read below about who submits a land tax return and how.

Property tax: what declaration is needed?

The annual property tax return must be submitted no later than March 30 (and since it is a Saturday, the deadline is postponed to April 1). Federal Tax Service Order No. ММВ-7-21/ [email protected] has already approved the amended forms of declaration and tax calculation. However, they will apply starting with reporting for the 1st quarter of 2020. We will be handing over the old uniform for last year.

In the new reporting, it will be possible to indicate the addresses of objects that do not have a cadastral and conditional number, as well as reflect the calculation of tax when the cadastral value changes. There are other innovations as well.

Organizational property tax is a regional tax, its rate and payment procedure are determined by the constituent entities of the Russian Federation (within the limits established by Chapter 30 of the Tax Code of the Russian Federation). Organizations using the simplified taxation system, UTII and Unified Agricultural Tax are exempt from property tax. In addition, various preferences and benefits are provided.

How to fill it out

Filling out the declaration will not be difficult even for the most experienced accountant; the main thing is to follow the step-by-step instructions and use the most up-to-date information.

The following describes the procedure for filling out a land tax return for individuals.

For individuals

From 2020, people running their own businesses, as well as individuals, do not need to calculate land tax themselves and reflect this in their reporting. Their life has become simpler, since this is now done for them using complex software systems by the Federal Tax Service. The result of this work will be a tax notice, which will then simply be sent to them for payment.

Below are instructions for filling out a land tax return for legal entities.

For legal entities

We will analyze the entire process for legal entities step by step, consider filling out the declaration for each item and line using tables and a specific example.

Let's start with the title page. From top to bottom the lines indicate:

• INN Legal Entity
• Checkpoint at the place of land registration
• Correction number (0 - new; 1, 2 - updated)
• Tax period code (for the year—34)
• Reporting year 2016
• Federal Tax Service code
• Code of place of presentation (22_0 if at the place of registration)
• Full name of the legal entity
• OKVED code (according to extract from the Unified State Register of Legal Entities)
• Reorganization form data (if available)
• Telephone
• Number of pages of declaration and annexes
• Information about the head of the organization or his authorized representative

Let's move on to section 1. The beginning will be similar: TIN, checkpoint, page number. Further along the lines:

The second section is a calculation of the tax base and tax amount. The page begins with the TIN, KPP and cadastral number of the land plot. Further along the lines:

With us you can do it for free, and below you will find an example of filling out a land tax return.

Tax return for land tax (filling sample)

Tax return for land tax - 1

Tax return for land tax - 2

Tax return for land tax - 3

Thus, it is best to start filling out with the title page, then calculate the third section, and at the end move on to filling out the second section.

When is the land tax report for 2017 due?

The deadline established by law for submitting the 2017 land tax report is February 1, 2020 (clause 3 of Article 398 of the Tax Code of the Russian Federation). Only legal entities submit this document to the Federal Tax Service (clause 1 of Article 398 of the Tax Code of the Russian Federation). For individual entrepreneurs (who, by the way, until 2020 had the obligation to submit a declaration), as well as for citizens not registered as individual entrepreneurs, the tax is calculated by the Federal Tax Service and ordered to be paid in notifications.

• the largest payers - at the place of tax registration of the organization (clause 4 of article 398 of the Tax Code of the Russian Federation);
• ordinary firms - at the location of the taxable object.

If the company employs more than 100 people or if the company is the largest payer, then the document must be submitted to the Federal Tax Service electronically via the Internet (clause 3 of Article 80 of the Tax Code of the Russian Federation).

We have selected excellent electronic reporting services for you!

The structure of the declaration contains:

1. Title page

Here - everything is as usual in tax returns: information about the taxpayer, tax period, department of the Federal Tax Service, where the document is submitted, etc.

Information about the calculated amount of tax for certain periods is reflected here - tax, reporting (if they are not repealed by municipal laws).

Here we reveal the algorithm for calculating the amount of tax reflected in the previous section. Data on the tax base, rate, benefits, etc. is provided.

ATTENTION! For each land plot subject to taxation, a new section 2 is filled out.

To submit reports for 2020, you should use the form approved by order of the Federal Tax Service of Russia dated May 10, 2017 No. ММВ-7-21/ [email protected] It has a number of differences from the declaration form for 2011–2016. Let's look at the innovations in more detail.

Filing a declaration

It is not uncommon for legal entities to have several land plots, and in different territorial districts, located not even at the place of registration of the organization. To which tax authority should I submit a completed copy of the declaration in such a situation? For taxpayers identified as the largest, it is they who most often have such cases, provision is made for submitting reports at the place of registration to the interregional inspectorates for the largest taxpayers.

As for other legal entities, when submitting reports they should be guided by the following principles:

• several plots located under the jurisdiction of one tax authority can be declared in one document, but the second section must be drawn up separately for each;
• Depending on the subordination, each territory should draw up its own declaration and submit it to the appropriate inspection.

It is now possible to report to the tax office in any convenient way, and without even leaving your office. Taxpayers can file a return:

• on purpose, by paying a personal visit or sending a proxy;
• by registered mail;

This is how declarations were mainly submitted previously on paper, but now the electronic version of the document is considered more convenient. For this purpose, a special service has been developed on the official website of the Federal Tax Service. It’s also easy to report electronically using:

• telecommunication channels (using digital signature);
• flash drives (information is provided upon visiting the inspection).

The method of delivery of the declaration is also taken into account when filling out its sections, each of them has its own meaning.

The rules for filing a land tax return are described in this video:

The government has postponed the deadline for submitting reports and paying taxes

Government Decree No. 409 dated April 2, 2020 approved new reporting deadlines. They apply to all organizations and entrepreneurs. Those who are not included in the register of SMEs and are not engaged in activities from the list of affected industries also submit declarations, calculations and reports according to the new rules. Reporting type Old due date New due date

* On April 7, the Ministry of Finance and the Federal Tax Service clarified the deadlines for submitting financial statements (letter from the Federal Tax Service and the Ministry of Finance dated April 7, 2020 No. 07-04-07/27289/VD-4-1/ [email protected] ).

Until June 30, 2020, only organizations that report in a special order (Clause 5.1, Clause 1, Article 23 of the Tax Code of the Russian Federation) submit financial statements:

• organizations whose reports contain state secrets;
• organizations subject to foreign sanctions (Resolution of the Government of the Russian Federation dated January 22, 2020 No. 35).

All other taxpayers must submit their financial statements by May 12, 2020

The general postponement of reporting deadlines does not mean that all organizations will be able to pay taxes and advance payments later than the established deadlines, even if the payment deadline is tied to the reporting deadline (paragraph 3, clause 3 of Resolution No. 409 dated April 2, 2020).

New deadlines for paying taxes and insurance premiums

Not all individual entrepreneurs and organizations receive deferments in the payment of taxes and contributions, but only those who are included in the register of SMEs and are employed in the most affected industries from the list (approved.

Decree of the Government of the Russian Federation dated 04/03/2020 No. 434 and dated 04/10/2020 No. 479).

Conducting activities in the relevant area is determined on the basis of the code of the main type of activity, which is indicated in the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs as of March 1, 2020.

Organizations and individual entrepreneurs that are not included in this list pay taxes on staggered terms taking into account non-working days, without additional deferments. That is, on the first working day after a non-working month - May 12.

Postponement of deadlines for payment of taxes (contributions) does not apply to taxpayers who, on non-working days, continue to operate as usual in accordance with Presidential Decree No. 239 dated April 2, 2020. They pay according to the old deadlines.

Deferment of tax payment

Tax Old payment deadline New payment deadline

Deferment of payment of insurance premiums

Type of contributions Old due date New due date

Installment payment of taxes and contributions

Also, SMEs from the affected industries were given an installment plan to pay taxes, advance payments and insurance premiums, for which a deferment is provided. The installment payment period begins in the month following the month in which the extended payment due date occurs. You must pay in equal installments in the amount of 1/12 of the specified amount monthly, but no later than the last date.

For example, the extended deadline for paying income tax for 2020 is September 28. You will have to pay 1/12 of the tax amount monthly, starting in October.

For the payment of VAT and agency personal income tax, the government did not postpone the payment deadline and did not provide for an installment plan.

Source: https://kontur.ru/articles/5736

KBK

The abbreviation KBK is found in many payment documents, including declarations. Many people do not understand what it is, but meanwhile, a lot of useful information is hidden in this sequence of numbers. Decoding the KBK allows you to find out what kind of payment it is, who it is intended for, who made it, and where it will be sent. This is where its name comes from - the budget classifier code.

Tax payments are always made according to the KBK with the first digits 182 (administrative group), and there are 20 of these numbers in total, they are divided into groups, each of which carries a certain meaning:

• administrative;
• profitable;
• software;
• classifying.

Wherein:

• The income group is allocated from the 4th to the 13th digit of the classifier. It includes information on the type and purpose of the contribution, the item of income and the category of budget revenues.
• The next four-digit block classifies taxes, penalties, interest or penalties. Regular fees are indicated as 1000.
• The last three-digit digit indicates the type of economic activity.

Thus, in 2020, the BCC for land tax will remain the same as it was in the last tax period - 182 1 06 06031 03 1000 110. This code is entered on the tenth line of the first section of the declaration. The given example of the KBK will only be valid in most cases; to find out for sure, you should contact the tax office at the place of registration, where, in accordance with the location of the plot, inspectors will give accurate information.

The following describes the deadline for submitting a tax return for land tax.

Which areas are subject to taxation?

In accordance with the provisions of Article 389 of the Tax Code, the object of taxation is any land plots located within the municipality in which the authorities have introduced mandatory payment of land tax.

At the same time, there is a certain list of territories that cannot be subject to taxation, and these are:

• areas that cannot be sold or that contain particularly valuable objects that are significant in the form of the cultural heritage of the peoples of Russia;
• sites containing sites included in the World Heritage List;
• land representing the territory of historical and cultural reserves;
• areas where museums-reserves or any objects of archaeological heritage are located;
• lands included in the list of common property of an apartment building.

Separately, it is worth noting that payment of land tax is provided only for land owners, and organizations do not need to pay it if they manage the land plot on the basis of a lease agreement or gratuitous fixed-term use.

Land tax declaration form

Payment deadline

All accountants, without exception, know that the first thing they need to do immediately after the New Year holidays is reporting. After the end of the tax period, they are given only a month to complete their declarations, so this matter needs to be taken care of in advance. It’s good when an experienced accountant prepares all the necessary reports, including the land tax return, without waiting for the deadline of January 31, because everything must be submitted by February 1.

As for the payment deadline, there is no uniform legislation for everyone. Because municipalities themselves have the right to set deadlines for paying land tax for organizations. Moreover, some legal entities can pay tax quarterly, submitting a declaration beforehand, while others pay once a year, to whomever is convenient. However, late payment of tax, just like late filing of a return, may be considered an administrative offense and a fine may be imposed.

Deadlines for submitting reports in 2019

Timely submission of reports is the key to the peace and well-being of your company. By knowing when to submit what and where, you will avoid fines and attract less attention from tax authorities. The article systematizes information about the types and deadlines for submitting documents to the tax authorities for LLCs and individual entrepreneurs.

What types of reports do we submit?

Basically, reporting is submitted to 4 authorities: the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund and Rosstat.

In the near future, the law will consolidate a new report to the Employment Center. In accordance with Rostrud’s letter No. 858-PR dated July 25, 2018, employers with employees of pre-retirement age submit a report on such employees to the Employment Center. The filing deadline is no later than the 15th day of the month following the reporting quarter.

Now we will analyze the deadlines for submitting reports for various taxation systems for individual entrepreneurs and LLCs.

Deadlines for submitting LLC reports to OSNO

The submission form is electronic, exceptions are in clause 5 of Article 174 of the Tax Code of the Russian Federation.

The tax period for this tax is 1 year. But the budget cannot wait for such a tidbit of your profit to be paid for a whole year. Therefore, you are obliged to make advance payments on an accrual basis monthly or quarterly.

Deadlines by quarter:

• for 1 sq. 2020 - until April 29, 2019;
• for the first half of 2020 - until July 29, 2019;
• in 9 months 2020 - until October 28, 2020.

If you choose the monthly option, you must submit a declaration on advances within 28 days after the end of the reporting month.

The declaration is submitted in electronic form. But clause 3 of Article 80 of the Tax Code of the Russian Federation provides for some exceptions. For example, if a company has less than 100 employees, you can submit a paper declaration.

Small businesses are exempt from the obligation to submit a note.

This declaration is submitted electronically if the number of employees is more than 100, otherwise - in paper form.

Submitted only if the LLC has a registered vehicle. Electronic filing is acceptable if you have more than 100 employees.

The 2-NDFL certificate is more favorable to us, since it is submitted once a year. The filing form is similar to 6-NDFL. Deadline: April 1, 2019.

Submission deadlines for LLCs on the simplified tax system

Until April 15, 2020, we submit an application, a certificate confirming the main type of activity and an explanatory note to the Social Insurance Fund.

Small businesses are exempt from this obligation.

Deadline until February 1, 2020. At the regional level, an earlier deadline may be provided. Payment procedures are also determined by local law.

Only submitted if the LLC has a registered vehicle. Electronic filing is acceptable if you have more than 100 employees.

Submission of LLC reports to UTII in 2020

Tax payment occurs within 25 days after the end of the reporting quarter.

Reporting deadlines for individual entrepreneurs in 2020

The types of reports that an entrepreneur submits depend on the chosen taxation system.

Individual entrepreneur reporting on OSNO in 2020

Individual entrepreneur reporting on the simplified tax system in 2020

Individual entrepreneur reporting on UTII in 2020

Entrepreneurs with a patent do not submit reports. Individual entrepreneurs submit a declaration under the Unified Agricultural Tax until April 1, 2020.

Reports related to employees are submitted by entrepreneurs in the same way as an LLC, regardless of the chosen system.

To avoid fines from tax authorities, remember these dates or use your accountant's calendar. To make it more convenient to generate and send reports, use the cloud service Kontur.Accounting. The system will quickly, and most importantly, correctly generate reports and send them to regulatory authorities. The first month of use is free for new users.

Relaxations

The legislation provides for three types of benefits for legal entities. This:

• federal, operating throughout the country;
• local, that is, those established by local governments;
• benefits provided for by international treaties of the Russian Federation.

Federal benefits completely exempt some organizations from payments for land use. Organizations eligible for these benefits include:

• institutions of the Ministry of Justice of a criminal-executive nature;
• organizations for lands occupied by highways;
• charitable foundations and religious organizations;
• public organizations of disabled people, or established by them;
• organizations participating in the free economic zone.

As for municipal benefits, local authorities can provide some organizations with, in addition to complete tax exemption, the following:

• reduced rates;
• tax-free amount from the cadastral value;
• share of tax-free area.

Since taxes paid for land go into the local budget for the needs of the region, the authorities decide on the provision of benefits at their own discretion, issuing appropriate decrees.

Where to submit?

The land tax declaration must be submitted by the taxpayer to the branch of the regulatory authority located in the area in which the owner of the plot is registered. This rule applies to all land plots, regardless of whether they are owned by a private entrepreneur or a legal entity. This procedure is established by paragraph 3 of Article 80 of the Tax Code.

If the taxpayer decides to send the declaration by mail, then he will need to list a complete list of address information not only of his organization, but also of the regulatory authority located at his place of registration.

Article 80. Tax return, calculations

You can submit a document in three different ways, namely:

• by personal delivery to authorized persons;
• sending by mail using a registered letter with notification;
• over the Internet using specialized software.

If the taxpayer does not have the opportunity to personally go to the branch of the regulatory authority to file a return, he has the legal right to send his representative. At the same time, he must have with him a power of attorney, executed in accordance with all the rules of jurisprudence, as well as a document that identifies his personality. This procedure is established by Articles 27 and 29 of the Tax Code.

Article 27. Legal representative of the taxpayer

Article 29. Authorized representative of the taxpayer

How to fill out the declaration correctly?

The requirements for completing and submitting a land tax return are as follows:

• If the payer submits reports on paper, it can be filled out with a black/blue ballpoint pen.
• It is possible to submit a declaration online.
• There should be no blank lines in the document. One column can contain only one value.
• Document pages are numbered in ascending order.
• If corrections have occurred, they are certified by an authorized employee who confirms these corrections.
• All pages of the document are printed on one side of the sheet. Double-sided printing is prohibited.
• You cannot use correctors.
• Do not damage the paper with a stapler or awl; the sheets are not held together.
• Text may only be written in block letters.

It is important to monitor changes in legislation regarding the rules for filling out reports. An example of how to correctly fill out a land tax return for 2020 can be found at the Federal Tax Service at the place of registration or on the official website.

Income tax for the 1st quarter of 2020 - due date

The method for submitting the report depends on the average headcount for the previous year or on the number of employees (for newly created companies). So, if these indicators do not exceed 100 people, then sending the declaration is allowed in both ways. If the value of 100 people is exceeded or the taxpayer is the largest, then sending only electronically is permissible.

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For the 1st quarter of 2020, the deadline for submitting profits falls on April 29, since the legally established 28th of this month falls on a day off. If an organization submits reports monthly, then it needs to report for three months of the 1st quarter by 28.02, 28.03, 29.04. If you miss these deadlines, you will have to pay a fine of 200 rubles.