Deadlines and new reporting forms for property taxes

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.

What it is?

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The 2020 land tax declaration is a separate unified document drawn up on a regular A4 sheet.

It should consist of several sections, namely:

• title page;
• First part;
• The second part.

When submitting reports, you should use a special form approved by order of the Federal Tax Service.

Who is required to submit?

According to the current procedure in the Russian Federation, individuals and legal entities must pay land tax if they own a land plot. However, not everyone who pays this tax must prepare a tax return for it.

Drawing up a document is mandatory for the following categories:

• agricultural companies that grow food for further profit;
• gardening and dacha communities, with garden plots;
• organizations that own lands with industrial buildings located on their territory;
• citizens who share ownership of forest lands;
• tourism organizations that own health resorts, bases and holiday camps.

In addition, the legislation provides for several preferential areas that are exempt from paying this tax:

• territories that belong to the state;
• plots that, according to the law, were withdrawn from circulation;
• land funds of cultural and historical significance;
• plots that were provided to developers for the construction of multi-apartment buildings.

In the process of compiling annual results, the accountant must collect all the information necessary to complete the reports. After the declaration is completed, it should be submitted to the tax service.

There are several ways to forward your declaration:

• In electronic form via the Internet. For this purpose, special reporting programs are provided.
• In paper form. Must be transferred personally by the head of the organization, through a proxy (for this, a power of attorney must be issued to perform the relevant actions).
• Send by special registered mail. In this case, the date of delivery of the document will be considered the date indicated on the receipt for payment of postal services.

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.

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:

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.

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.

The legislative framework

All legal entities and individuals who have rights to a land plot, who have received it as an inheritance or for perpetual use, are required to pay land tax to the treasury.

This point is discussed in detail in Article 389 of the Tax Code.

There are exceptions in which it is not necessary to pay land tax:

• plots transferred into free possession;
• plots withdrawn from circulation;
• lands used on the basis of a lease agreement;
• forest areas where logging is organized;
• lands located under apartment buildings.

The amount of this tax cannot exceed 1.5% of the cadastral value of the entire property. The exact rate will be determined by local authorities in accordance with the Tax Code and federal regulations.

After paying the tax, organizations are required to file the appropriate tax return.

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.

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.