Question: How much is the state duty paid for state registration of the transfer of ownership under a purchase and sale agreement for a land plot intended for gardening and created on

MFC what is it and what does it do where to complain about it

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What taxes should individuals pay when selling a plot of land in 2020 - 2020 In 2020, amendments to the law adopted in 2020 came into force, so the taxation system and rates were changed. Based on Article 224, paragraph 1, it is required to pay tax on profits received from the sale of real estate. New law on the tax on the sale of land and a house in 2020 It is worth taking a closer look at the changes that have been made to the tax on the sale of a house with a land plot. There are two categories of people who have tax liabilities. The first of them is individuals. They, in turn, are divided into the following groups: The second category of people who must pay tax on the sale of a house by plot are individual entrepreneurs and legal entities. At the same time, some registration deadlines were also reduced.

Expenses for registration of land ownership

N 20-P, dated April 4, 1996 N 9-P, dated March 12, 2001 N 4-P, Definition dated May 12, 2005 N 244-O loses force and cannot be applied by courts, other bodies and officials (Definition Constitutional Court of the Russian Federation dated June 13, 2006 N 274-O).

10) when filing an application for the re-issuance of copies of decisions, sentences, court orders, court rulings, decisions of the presidium of a supervisory court, copies of other documents from the case issued by the court, as well as when filing an application for the issuance of duplicates of executive documents - 2 rubles per page document, but not less than 20 rubles; 11) when filing an application for the issuance of writs of execution for the forced execution of arbitration court decisions - 1,000 rubles; 12) when filing an application for securing a claim, consider the costs of purchasing a land plot in accounting can only be taken into account when selling it.

Who pays the stamp duty, buyer or seller?

A document of title confirming the grounds for the acquisition (receipt) of a land plot by the seller (previously concluded purchase and sale agreement, exchange, donation, will, etc.).

Attention

After reading the specified documents, we recommend that you adhere to the following algorithm.

Info

Step 1. Conclude a contract for the sale and purchase of a land plot. The essential terms of the contract for the sale of real estate are its subject and price (Art.

Art. 554, 555

Important

Civil Code of the Russian Federation;
Art. 37 of the Land Code of the Russian Federation). In the description of the subject of the agreement, it is necessary to accurately indicate the address of the plot, its area, cadastral number, the category of land that the land plot belongs to, and the type of its permitted use. It is also advisable to indicate information about the seller’s title documents, the date and number of state registration of the seller’s property rights in the Unified State Register of Real Estate.

State duty in 2020 for registering the sale of a house with land

Details and samples of payment documents for paying the state duty and acquiring the owner's right to a land plot can be found on the official website of Rosreestr: The documents that the right holder will need to legitimize his status as the owner of a plot of land can, in most cases, be obtained absolutely free of charge. The list of documents for state registration of rights includes: Payment for notary services will also be required for persons entering into inheritance in relation to the plot.

River and sea vessels, if transactions on them pass through the State Ship Register;
Non-residential buildings;
Other types of real estate.
Apartments and houses;
Land;
Objects purchased through mortgage agreements;

When rights are limited at the time of mortgage or alienation;
If the right is terminated or renewed through a purchase and sale transaction;
When the right to real estate that belongs to other citizens arises, that is, with a long-term lease.

Costs for registering ownership of a plot of land, including state fees

Pay the state fee for registration of ownership and transfer of rights to the land plot. Reference. Amount of state duty The amount of state duty when registering ownership of a land plot is (pp.

22, 24, 25 p. 1 art. 333.33

Tax Code of the Russian Federation; Letter of the Ministry of Economic Development of Russia dated April 20, 2017 N D23i-2207): - 350 rubles.

in relation to a plot intended for personal subsidiary farming, dacha farming, vegetable gardening, horticulture, individual garage or housing construction, as well as a plot with an equivalent type of permitted use or a plot from the category of agricultural land of other types of permitted use; — 2,000 rub. - in other cases. If it is possible to submit an application and pay the state fee through government service portals and other portals integrated with the Unified Automated Identification of Aid, the state fee is calculated taking into account the coefficient of 0.7 (clause 4 of Article 333.35 of the Tax Code of the Russian Federation).

State duty for registering a house and land plot

The state duty is paid by the acquirer of the property right, namely the buyer, the donee, the parties to the exchange agreement, the right holder during the initial (first) registration of the right to a house or land plot. Both organizations and individuals are recognized as state duty payers. The fee is paid at the place of registration of the property in cash or non-cash form.

In this regard, it would be advisable to highlight a separate list of fees that will be paid for state registration. So, the fee will be: for registering a citizen’s ownership of a plot for personal subsidiary plots, dacha farming, individual housing construction, construction of a garage - 350 rubles (the same applies to registering the right to buildings erected on such plots); for registering a share in the common right to an agricultural plot - 100 rubles; for registering the right to a share of common property in an apartment building - 200 rubles; for registration of the right to an enterprise - 0.1% of the value of property, including real estate, and other assets (but not more than 60 thousand rubles); for registration of ownership of property purchased for inclusion in a mutual investment fund (UIF) - 22 thousand rubles; for registration of a water vessel with the issuance of a certificate of ownership - 500 rubles.

State registration of a lease agreement, an agreement for gratuitous fixed-term use of a land plot, a sublease agreement, an agreement (agreement) on accession to a lease agreement (hereinafter also referred to as a lease agreement) (except for transactions with land plots of agricultural land) - if with the application Both parties apply for state registration of the lease agreement, then the state fee is paid in the manner specified in clause. The state fee for registration of ownership of a house is for an individual - 2 thousand rubles, for a legal entity - 22 thousand rubles. For state registration of an individual’s ownership of a land plot intended for personal subsidiary farming, dacha farming, gardening, gardening, individual garage or individual housing construction, or for a real estate object being created or created on such a land plot, a fee of 350 rubles is charged.

2000 rubles - registration of rights to property in relation to individuals;
22,000 rubles - state duty for registering real estate by a legal entity;
350 rubles - for registration of rights to a land plot;
350 rubles - the cost of registering changes in the record of ownership of an apartment in the Unified State Register of Real Estate for an individual;
1000 rubles - making changes to the Unified State Register by organizations;
350 rubles - state duty for registration of an agreement for participation in shared construction (DDU) by an individual;
6,000 rubles - for registering a child-care center on behalf of a legal entity;
and other amounts of state duty for registration of transfer of ownership and other actions with real estate provided for by the Tax Code; information is posted on the department's website.

To pay the state fee for registering ownership of real estate, the interested party will need receipts and details. The registration authority (MFC or Rosreestr) is responsible for issuing completed forms. After making the payment, the original payment document must be kept in order to be attached to the main package of registration documents.

You can also view bank details and receipt forms on the official website of Rosreestr.

Team

State duty is not paid only for transactions that are not subject to registration. In the field of real estate, these include agreements under which ownership does not change, and they themselves last no more than a year (short-term rent or rental of housing, temporary free use, etc. ). What is the fee for registering a title? The amount of the state duty, which is paid when performing registration actions, in relation to the right of ownership of real estate, is generally:

for citizens - 2000 rubles;
for organizations - 22,000 rubles.

However, there are some nuances associated with certain types of real estate. In particular, the state also registers transactions with enterprises considered as an integral complex of property - including buildings, structures and industrial plots of land.

When is the state duty paid?

In accordance with Russian legislation, all transactions with real estate are subject to registration. From the point of view of the law, real estate is treated as objects that are firmly connected with the land and are part of it (land plots, houses, non-residential buildings, etc.).

Extract from the Unified State Register.

The purchase and sale of a leasehold property with a house includes the following main stages:

The main costs that arise when buying and selling a land plot with a house are as follows:

costs associated with registration of an agreement by a notary;
costs for registering rights to transfer property;
personal income tax payment.

In addition to the main costs, other costs are also possible.

For example, the cost of obtaining an extract from the Unified State Register when preparing documents, the cost of renting a safe deposit box when transferring money, the cost of verifying the authenticity of banknotes of the transferred amount of money.

The amount of state duty when purchasing a land plot

PBU 10 99 Expenses of the organization. The state duty for registering property rights is included in the costs of purchasing a land plot. 08-1. The amount of the state fee for registering ownership of an agricultural land plot. It’s lucky that it’s not 1000, judging by the fact that it’s a village, then people there have nothing to pay with at all, and 200 rubles is not money yet. For state registration of ownership of a land plot, the state duty is 200 rubles. We are talking about a plot intended for running personal subsidiary plots, dacha farming, vegetable gardening, horticulture... For reg. 1 dog. Is the state duty paid for each of the objects or just for the contract? You will be sent two receipts, separately paying taxes for the house and for the land. plot! You own two real estate properties - land and a house.

State duty when purchasing a land plot 2020

Maybe, if you have received a certificate of inheritance for the land plot and it is already registered in the Rosreestr (Office of the Federal Service for State Registration, Cadastre and Cartography for your subject of the federation). The notary just needs it. costs little. from relatives there is a state duty and that’s all. Changes in state duties for acquiring ownership of housing and land plots. What changes are you talking about? from 01.03.2013 changes to Part 1 of the Civil Code of the Russian Federation will come into force, according to which real estate transactions will not be registered. Based on this, 1000 rubles, which was paid as a state duty for registering a transaction, i.e., a contract for the sale and purchase of residential premises and houses, for registering any donation agreements (this 1000 rubles was divided by the number of persons participating in the transaction) should not be paid. But this is based on logic. How exactly it will be in Rosreestr they still don’t really know.

Land tax in 2020

Land tax, like property tax, is a local tax, i.e. it is paid to the budget of the municipality (or the federal cities of Moscow, St. Petersburg and Sevastopol) where it is installed and in which the land plot is located.

Who pays land tax in 2020

Land tax must be paid by persons who own plots of land under the right of ownership, permanent (perpetual) use or lifelong inheritable possession.

If land plots are owned by individuals under the right of free-term use or were transferred to them under a lease agreement, there is no need to pay

Calculation of land tax

Land tax is calculated using the following formula:

Land tax = Kst x D x St x Kv

Kst

– cadastral value of the land plot (it can be found on the official website of Rosreestr or using a cadastral map).

– the size of the share in the right to a land plot.

– tax rate (you can find out the tax rate in your region on this page).

– coefficient of ownership of a land plot (applies only in case of ownership of a land plot for less than a full year).

Land tax benefits

In each specific region of the Russian Federation, benefits are provided for certain categories of citizens. They allow you not only to reduce the amount of land tax required to pay, but also not to pay it at all.

To obtain information about established land tax benefits, you can use a special service on the tax service website.

Calculation examples

Petrov I.A. owns a plot of land in the Moscow region.

The cadastral value of the plot is 2,400,385 rubles

Tax calculation

The tax rate for this land plot is provided in the amount 0,3%.

The land tax in this case will be equal to: 7,201 rubles.

(RUB 2,400,385 x 0.3/100).

In October 2020, Petrov I.A. registered the rights to a land plot located in the Moscow region.

Its cadastral value is 2,400,385 rubles.

Tax notice

For individuals, the land tax is calculated by the tax service, after which it sends a notification to their place of residence, which contains information about the amount of the tax, the deadline for its payment, etc.

Tax notices in 2020 for 2020 will be sent to residents of Russia between April and September

If erroneous data

in the notification, you must write an application to the tax service (the application form is sent along with the notification). After confirming this data, the tax amount will be recalculated and a new notification will be sent to the taxpayer.

The tax notice did not arrive

Many land owners mistakenly believe that if they have not received a notice from the tax service, then they do not need to pay land tax. This is wrong

On January 1, 2020, a law came into force according to which taxpayers, in the event of non-receipt of tax notices, are required to independently report

to the tax authority about the availability of real estate assets, as well as vehicles.

The above message, with copies of title documents attached, must be submitted to the Federal Tax Service in respect of each taxable object once before December 31 of the following year. For example, if the land was purchased in 2018, and no notifications were received regarding it, then information must be provided to the Federal Tax Service by December 31, 2019.

Therefore, if you do not receive a notification, the Federal Tax Service recommends taking the initiative and contacting the inspectorate in person (you can use this service to make an appointment online).

If a citizen independently reports that he has a vehicle for which tax has not been assessed, the payment will be calculated for the year in which the specified report was submitted.

However, this condition only applies if the tax office did not have information about the reported object.

If the payment notice was not sent for other reasons (for example, the taxpayer’s address was incorrectly indicated, or it was lost in the mail), then the calculation will be made for all three years.

For failure to submit such a message within the prescribed period, the citizen will be held accountable under clause 3 of Art. 129.1 and was fined in the amount of 20% of the unpaid tax amount for the object for which he did not submit a report.

Deadline for payment of land tax

In 2020, a single deadline for payment of property taxes has been established for all regions of Russia - no later than December 1, 2019

note

that in case of violation of the deadlines for payment of land tax, a penalty will be charged on the amount of arrears for each calendar day of delay in the amount of one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation.

In addition, the tax authority may send a notice to the debtor’s employer to collect the debt at the expense of wages, and also impose a restriction on leaving the Russian Federation. There is no fine imposed on individuals for non-payment of taxes.

Payment of land tax

You can pay land tax using a special service on the official website of the tax service.

To do this you need:

Fill in the taxpayer details (for non-cash payment you must have a TIN):
Indicate the type of tax to be paid, location address, category of land, type of payment (tax itself or penalty) and payment amount:
Select payment method. To pay in cash, generate a payment order (button – “Generate PD”), after which it can be printed and paid at a branch of any bank in Russia:
To pay by non-cash method, select one of the available credit organizations, after which you will be redirected to the company’s website to pay the tax:

How to find out your tax debt

You can find out if you have tax debts in several ways:

Source: https://www.malyi-biznes.ru/fns/zemlya/

What is the state duty when purchasing a plot of land?

The state fee for registering the transfer of ownership of a land plot is included in its original cost on the date of payment. I heard that from 09/03/2013 during privatization it will be necessary to pay only 3% of the cadastral value of the land plot. Land plots are not privatized. And you don’t need anything except when receiving a certificate. The state duty is not tied to the cadastral value. The state fee for registering ownership of premises, land plots and other real estate for citizens is set at thousands of rubles, for legal entities Documents when purchasing a Nana apartment.

certification of the transaction by a notary, if required by law. Read the article with an explanation: Is registration with a notary necessary or not?
registration of property rights in Rosreestrei
making changes to the Unified State Register of Real Estate for registering the transfer of rights

ATTENTION! Registration of the purchase and sale agreement was canceled on 03/01/2013, accordingly, the state duty for registration of the purchase and sale agreement, which was previously paid by sellers and buyers in half, is now no longer necessary! Who pays the state duty, buyer or seller: State duty from the buyer An important legal point for the buyer of real estate is the registration of ownership and making an entry about it in the Unified State Register. The ONLY evidence of the ownership right registered for you since July 15, 2016 is the entry in the Unified State Register and nothing else.

State Duty for Land for Gardening

If a mortgage agreement or an agreement including a mortgage agreement ensuring the fulfillment of an obligation, with the exception of an agreement giving rise to a mortgage on the basis of law, is concluded between an individual and a legal entity, the state fee for legally significant actions provided for in subparagraph 28 of this paragraph and this subparagraph, is charged in the amounts established for individuals; Territories of the cadastral quarter (territories within the cadastral quarter), territorial zone, zone with special conditions for the use of the territory, territory of a cultural heritage site included in the unified state register of cultural heritage objects (historical monuments and culture) of the peoples of the Russian Federation, the territory of rapid socio-economic development, the zone of territorial development in the Russian Federation, about the gambling zone, about forestry, forest park, about specially protected natural territory, special economic zone, hunting grounds, three working days from the date of receipt in body for registration of rights a judicial act or an act of an authorized body on the seizure of real estate, or on a ban on performing certain actions with real estate, or on the election of bail as a preventive measure in accordance with the criminal procedural legislation of the Russian Federation or a judicial act or an act of an authorized body on the lifting of the arrest or ban, on the return of the pledge to the pledgor or on the conversion of the pledge to state revenue;33) lost force from 01/01/2020 (only an extract from the Unified State Register is issued, certificates are not issued from 07/01/2020) for repeated issuance to the copyright holders of a certificate of state registration of rights to real estate (in replacement of a lost one that has become unusable, due to the entry in the Unified State Register of Rights to Real Estate and Transactions with It containing an entry on the right of changes, including the correction of a technical error in this entry , with the exception of errors made through the fault of the body carrying out cadastral registration, maintaining the state real estate cadastre and state registration of rights to real estate and transactions with it): 1) for state registration of a legal entity, with the exception of state registration of liquidation of legal entities, state registration of political parties and regional branches of political parties, state registration of all-Russian public organizations of disabled people and branches that are their structural divisions - 4,000 rubles;9) three working days from the date of receipt or receipt by the rights registration authority of the application for state registration of rights and the accompanying documents documents on the basis of a notarized transaction, a certificate of inheritance, a certificate of ownership of a share in the common property of spouses, and in the case of receipt of such applications and documents in electronic form - within one business day following the day of receipt of the relevant documents;

What is the state duty when purchasing a plot of land in Tomsk

Citizens recognized as low-income in accordance with the established procedure. The specific list of citizens who are low-income is determined according to the rules of housing legislation (in relation to citizens who need housing under social tenancy agreements), however, the Housing Code of the Russian Federation itself refers to local regulations. Therefore, in order to determine whether a particular citizen will be exempt from paying state duty, it is necessary to take into account not only the amount of his income, but also in which region he lives.

What is the state duty when purchasing a plot of land for individual housing construction without a house?

The amount of the state duty for registering property rights depends on the intended purpose of land plots: the state duty charged for registering ownership of real estate in 2020 is many times higher for legal entities than for citizens.

Since 2020, the amount of fees for registering property rights during purchase and sale transactions and inheritance has almost doubled. dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. if you want to find out how to solve your particular problem, contact a consultant: state duty is an amount in monetary terms that is charged from individuals and organizations in favor of the state when carrying out legal actions in the courts, notary firms, the Federal Migration Service, and Rosreestr.

Land purchase and sale agreement: features and rules for drawing up the document

In accordance with the requirements of current civil legislation, the purchase and sale agreement must be drawn up in writing. In addition to the established written form of this document, certain requirements are also imposed on its structure and content. Therefore, all the features of the design and correct completion of this agreement should be considered in more detail.

Concept and purpose

A purchase and sale transaction is the most common option when transferring ownership of property, including land.

The parties to the sale and purchase may be:

individuals (citizens and entrepreneurs);
legal entities (institutions, enterprises and organizations);
the state represented by a municipal or state authority.

Its size is 13% of the cost of the site, but not more than 260 thousand rubles.

This transaction, unlike other property agreements provided for by law (for example, donations or wills), is the most equal for the parties because:

If you want to find out how to solve your particular problem, please contact us through the online consultant form or call :

the buyer pays money and receives a plot for it;
the seller receives the money and gives the land for it.

Obviously, in this case, both parties have a certain benefit from the transaction, therefore it is considered that when it is carried out, the rights of the parties are protected to the maximum extent possible.

To minimize possible risks, additional documents may be drawn up: an advance or deposit agreement, an acceptance certificate for the site, etc.

Structure and content

There is no established form of agreement in the current civil legislation, so the parties can independently determine what exactly will be included in it.

A typical structure looks like this:

If you want to find out how to solve your particular problem, please contact us through the online consultant form or call :

Preamble

At the beginning of the document, it is determined who is the buyer and who is the seller, and the following data is also indicated:

FULL NAME;
passport series and number, date and issuing authority;
address of registration and actual residence;

Before providing this information, the title of the document, as well as the place and date of its conclusion, are indicated.

Item

This condition for the purchase and sale agreement is essential, therefore, without it, the transaction will be considered unconcluded. The subject is understood as a specific plot to be sold.

In this case, it is necessary to indicate such characteristics of this object as:

its address and exact location;
cadastral number;
area and boundaries;
type of permitted use.

The grounds on which the owner owns the site must also be indicated, and documents confirming this must be listed.

Price and payment

Another essential condition that must be present in the document.

Price setting can occur in several ways:

independently by the seller;
professional appraiser;
based on the land tax rate;
based on the results of the auction.

In addition to the specific price, you must also choose the procedure for paying it:

The most reliable payment method is bank, in which money is transferred through a safe deposit box or transferred to the seller's account . Of course, this method incurs additional costs for the parties (for renting a safe deposit box or paying a commission), but it allows you to protect the buyer and provide him with documentary guarantees of the transfer of funds.

Status and order of transfer of the plot

If there are encumbrances or restrictions, they must be listed; if they are absent, this information is also entered into the document. As for the procedure for transferring land, the contract may determine exactly when this happens and how it should be documented (acceptance deed).

Responsibility of the parties

Here, any measures can be taken to influence the seller or buyer in case they violate the terms of the transaction. In particular, this could be a one-time fine or penalty accrued for each day of violations.

Rights and obligations of the parties

The legally established obligation of the buyer is to pay money for the land plot, and the seller is to transfer the plot. All other rights and obligations are determined voluntarily.

Change and termination

The parties can terminate the document or make changes to it either by mutual agreement or unilaterally. What exactly will be the basis for this and under what conditions changes can be made, the seller and buyer can determine for themselves.

Dispute Resolution

Here, both pre-trial and judicial methods of resolving conflicts can be chosen, as well as a deadline for filing various complaints and claims can be set.

Final provisions

In the last section, the parties can determine the form of drawing up the document (with or without notarization), as well as indicate the moment when it comes into force. Most often this happens after registration with Rosreestr, which is noted in the document.

Correct filling and further actions

As already mentioned, the contract for the sale and purchase of a land plot must be drawn up in written form, but an oral method of concluding a transaction is not allowed under any circumstances..

As for notarization, it is not required - involving a lawyer in the transaction is only a right, but not an obligation of the parties.

It is possible to draw up a contract either by hand or by printed means.

In this case, the document should not contain any blots or corrections made after it was written (for example, using a proofreader or similar means).

After drawing up the contract, it, along with a package of necessary documents, must be submitted to Rosreestr for registration of the transfer of ownership rights. This requirement is mandatory - without it, the document will not come into force, and ownership rights will not transfer to the buyer.

For registration, a minimum of three copies of the document are required - one will remain with the registration authority, and one is required for each of the parties.

Along with the documents, you must also provide a copy of the receipt for payment of the state fee, which is charged for such a service as registering the transfer of ownership of real estate.

Its size is established by law and depends on who the parties to the agreement are - individuals or legal entities. As a rule, the obligation to pay it rests with the buyer, but the contract may stipulate otherwise.

After submitting documents for registration, all that remains is to wait for the period established by law, which is no more than one month. At the end of the procedure, the buyer will receive a formalized certificate of ownership of the plot and officially assume his rights to it.

As a rule, drawing up a purchase and sale agreement is not particularly complicated - for the parties it is a quick and most profitable way to transfer ownership of land.

The transaction is carried out quite quickly and requires virtually no costs, and the agreement can be drawn up by the parties independently.

The only requirement is the inclusion of mandatory information and essential conditions, as well as correct execution and registration with Rosreestr.

Dear readers, the information in this article may be out of date. If you want to find out how to solve your particular problem, call the following numbers : Or visit the website. It's fast and free!

Source: https://zakonguru.com/nedvizhimost/zemelnyj/kuplya-prodazha/oformlenie-dogovora-kupli-prodazhi-zemelnogo-uchastka.html

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