Organizations that own or have permanent use of land plots recognized as an object of taxation must submit reports on land tax (clause 1 of Article 388, clause 1 of Article 389 of the Tax Code of the Russian Federation). If there are benefits, the company will not pay land tax, but this does not exempt it from submitting a declaration. The list of land tax benefits is established by Article 395 of the Tax Code. The declaration is submitted once a year, no later than February 1 of the year following the reporting year. Starting with reporting for 2021, the report must be sent according to the updated form approved by Order of the Federal Tax Service dated May 10, 2021 No. ММВ-7-21/ [email protected] If the deadline falls on a weekend, then the report must be submitted no later than the first working day (clause 7 Article 6.1 of the Tax Code of the Russian Federation).
General procedure
In general, the declaration must be submitted to the Federal Tax Service at the location of the land plot (clause 1 of Article 398 of the Tax Code of the Russian Federation). The largest taxpayers send reports to the place of their registration (clause 4 of article 398 of the Tax Code of the Russian Federation, clause 2.9 of the Procedure). At the same time, companies with an average number of employees of more than 100 people for the previous calendar year and the largest taxpayers are required to submit a declaration in electronic form (clause 3 of Article 80 of the Tax Code of the Russian Federation). If the method of submitting the declaration is violated, the organization may be fined under Article 119.1 of the Tax Code of the Russian Federation. Other organizations have a choice: submit a declaration on paper or electronically (clauses 3, 4, Article 80 of the Tax Code of the Russian Federation).
The form consists of a title page and two sections (clause 1.2 of the Procedure). You need to start filling out the declaration from the title page, which indicates basic information about the organization (preferably). Then fill out the second section, which is called “Calculation of the tax base and the amount of tax”, and lastly fill out the first section: “Calculation of the tax base and amount of land tax”.
Who should report for 2021
The land tax declaration for 2021 must be submitted to the Federal Tax Service by organizations that own land plots or have the right of permanent (perpetual) use (clause 1 of Article 388, clause 1 of Article 398 of the Tax Code of the Russian Federation).
Submit the declaration, even if you are exempt from paying tax on the basis of Art. 395 of the Tax Code of the Russian Federation, for example, for a site occupied by a state public highway (clause 2 of Article 395 of the Tax Code of the Russian Federation).
The declaration is not submitted only if the land plot is not recognized as an object of taxation under clause 2 of Art. 389 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated February 28, 2013 No. 03-02-08/5904). So, for example, the owners of premises in an apartment building do not submit a declaration in relation to the land plot underneath it.
Please note that the land tax declaration is planned to be cancelled. However, this will not happen until 2020. Therefore, it is mandatory to report for 2021.
Section 1
This section is called “The amount of land tax payable to the budget.” It reflects the total amounts of land tax calculated for the period for all land plots that are the object of taxation (clause 4.1 of the Procedure). In this case, lines 010–040 are filled out separately for each OKTMO. Line 021 indicates the total amount of lines 250 for all 2 sections, which have one OKTMO and KBK (clause 4.2 of the Procedure).
The first section indicates the total tax amounts payable for each OKTMO and KBK. Lines 023, 025, 027 contain information about advance payments made by the taxpayer during the tax period.
Example of filling out section 1
Deadlines and liability for failure to submit
The declaration must be submitted no later than February 1 of the year following the reporting period. That is, the report for 2021 must be submitted no later than February 1 of last year.
For failure to submit reports under Art. 19 of the Tax Code of the Russian Federation provides for penalties in the amount of 5% of the unpaid contribution for each month from the time established for submitting documentation. But the fine should not be more than 30% of the amount and less than a thousand rubles.
Controlling structures can check the completeness of land tax payments. These include tax inspectors, geodetic and land management specialists. When they work, an approximate control plan is as follows:
- Checking the availability of documents on state registration of a plot of land.
- Checking the completeness and reliability of the use of benefits, coefficients, tax base, cadastral valuation, etc.
- Checking the completeness of contributions.
- Monitoring the accuracy of information submitted to authorities with reconciliation of declarations.
- Monitoring the timeliness and completeness of payment of accrued tax.
You can see the procedure for preparing reports in the 1C program in the video:
Section 2
This section is called “Calculation of the tax base and the amount of land tax.” There may be several second sections, depending on the number of land plots, since the calculation is carried out separately for each (share of land ownership) with the corresponding OKTMO and KBK codes (clauses 2.10, 4.2, 5.1, 5.3, 5.4 of the Procedure).
Line 020 reflects the OKTMO code of the municipality on whose territory the land plot or share is located (clause 5.4 of the Procedure).
Line 030 indicates the Land Category code from Appendix No. 5 of the Procedure (clause 5.5 of the Procedure).
In line 040 “Construction period” the value “1” or “2” is indicated for plots intended for housing construction (clause 5.6 of the Procedure). The number “1” is given if the construction period is three years. Number “2” if the construction period is more than three years. For land plots not intended for housing construction, a dash is placed in this line (clause 2.4 of the Procedure). Line 050 contains data on the cadastral value of the land plot, which is determined as of January 1 of the tax period (clause 1 of Article 391 of the Tax Code of the Russian Federation, clause 5.7 of the Procedure).
Example of filling out section 2
The declaration form is new!
The declaration for 2021 is submitted in the form approved by Order of the Federal Tax Service of Russia dated May 10, 2017 No. ММВ-7-21/ (as amended by Appendix No. 1 to Order of the Federal Tax Service of Russia dated August 30, 2018 No. ММВ-7-21/). In fact, this is a completely new form of reporting.
Here's what, for example, has changed in the updated form:
- Section 2 has been supplemented with a new line 245 “Amount of tax benefit (in rubles) (clause 2 of Article 387 of the Tax Code of the Russian Federation)” (filled in if local authorities establish a tax benefit for the payer in the form of a rate reduction);
- the new filling procedure takes into account the possibility of simultaneous application of coefficients Kv and Ki (if the value of each of them is different from one);
- The Appendix “Land Category Codes” to the filling procedure is set out in a new edition (now contains codes for such categories of land as lands for defense in populated areas/lands for security in populated areas/lands for customs needs).
Also see “ New land tax reporting for 2021 ”.
Cadastral value and benefits
In general, changes in cadastral value that occur during the year are not taken into account when calculating tax (clause 1 of Article 391 of the Tax Code of the Russian Federation). For land plots located on the territory of Crimea or Sevastopol, the standard price of land is indicated, which is established on January 1 of the tax period (up to January 1 of the year following the year of approval of the results of mass cadastral valuation of land plots in these territories) (clause 8 of Art. 391 of the Tax Code of the Russian Federation, clause 5.7 of the Procedure). If the plots are in common shared or common joint ownership, then in line 060 the taxpayer’s share of the right to the plot is entered in the form of a regular simple fraction (clause 5.8 of the Procedure).
If the company has a land tax benefit, the information is indicated in lines 070–100 and 160–240 (clauses 5.9–5.12, 5.18–5.26 of the Procedure).
Benefit codes must be selected from Appendix No. 6 of the Procedure. Different lines are filled in for different types of benefits. If you have the right to a local benefit, line 180 indicates the benefit code 3022400 and the details of the norm establishing it (clause 2 of article 387 of the Tax Code of the Russian Federation, clause 5.20 of the Procedure). If there are no benefits, dashes are placed in these lines (clause 2.4 of the Procedure).
Recommendations for filling out a property declaration
Home > General information > Procedure for filing a declaration > Recommendations for filling out a declaration on a real estate property
In accordance with Article 12 of the Federal Law of July 3, 2016 No. 237-FZ “On State Cadastral Valuation”, in order to collect and process the information necessary to determine the cadastral value, copyright holders of real estate objects have the right to provide the budgetary institution with declarations on the characteristics of the relevant real estate objects.
Declarations can be submitted by copyright holders of real estate objects, incl. who, while visiting the Rosreestr website, have identified inaccuracies or errors in the information about the real estate they own, in the data about the copyright holder or type of registered right, and also have reason to believe that the information contained in the Rosreestr requires clarification.
Before filling out the declaration, you must download the declaration from the website of the State Budgetary Institution “GosKadOtsenka for the Chelyabinsk Region”. The declaration can be filled out either on a computer or manually. After filling out, you must sign and submit the declaration to the State Budgetary Institution “GosKadOtsenka for the Chelyabinsk Region” in one of the ways convenient for you:
— in person at the address of the State Budgetary Institution “GosKadOtsenka for the Chelyabinsk Region”: 454000, Chelyabinsk, st. Vitebskaya, 2. ;
— by mail to the address of OGBU “GosKadOtsenka for the Chelyabinsk Region”: 454000, Chelyabinsk, st. Vitebskaya, 2. ;
— in electronic form at the address;
The declaration may be submitted by the owner, the applicant or the applicant's representative. If a declaration is submitted by a representative of the applicant, such declaration must be accompanied by a power of attorney or other document confirming the authority of the representative on behalf of the applicant, certified in accordance with the legislation of the Russian Federation.
The declaration is subject to consideration within 20 working days from the date of its registration in the budgetary institution. During this period, the budgetary institution verifies the information contained in the declaration by comparing the specified information with the information available to the budgetary institution and information obtained from other available sources.
If in order to consider a declaration it is necessary to obtain additional or clarifying information that is not available to the budgetary institution, the period for consideration of such a declaration may be increased by no more than 20 working days.
Based on the results of consideration of the declaration by the budgetary institution, a notice is sent to the applicant, the applicant’s representative, as well as the owner of the property, if the person who filed the declaration is not the owner, about recording the information contained in the declaration, or about the refusal to take into account such information with the justification for the refusal its accounting for each unrecorded characteristic of a real estate object (Order No. 846 of the Ministry of Economic Development of the Russian Federation dated December 27, 2016 “On approval of the procedure for considering the Declaration on the characteristics of a real estate object, including its form”).
The declaration is filled out and submitted in relation to one piece of real estate separately (a specific land plot, building, premises, part of a building or a single real estate complex in respect of which there is a registered right in accordance with the procedure established by law) in Russian, in paper form, filled out legibly from by hand in block letters with a ballpoint pen with black or blue ink, or using technical means, or in the form of an electronic document without abbreviations, abbreviations, corrections, erasures or other erasures.
Information in the declaration lines is indicated if available. If there are no values or descriptions, a dash is added. In the sections where a choice is required, a check mark is placed.
| N p/p | Characteristic name | Meaning, description | Comments | |||||
| 1 | Main characteristics | |||||||
| 1.1 | Type of property | |||||||
| Land plot | Construction | Single real estate complex | A tick indicates the object in respect of which the Declaration is being submitted | |||||
| Building (non-residential, residential, apartment building, residential building) | Parking space | Enterprise as a property complex | ||||||
| Premises (residential, non-residential) | Unfinished construction project | Other: (indicate the type of property if it is not listed above) | ||||||
| 1.2 | Cadastral number of the property | |||||||
| 2 | Owner information | |||||||
| 2.1 | Last name, first name, patronymic (last - if available) of an individual, name of a legal entity | |||||||
| 2.2 | Mailing address | |||||||
| 2.3 | Email address, telephone | |||||||
| 3 | Information about the applicant | When submitting the Declaration by the owner, it is not completed | ||||||
| 3.1 | Last name, first name, patronymic (last - if available) of an individual, name of a legal entity | |||||||
| 3.2 | Mailing address | |||||||
| 3.3 | Email address, telephone | |||||||
| 4 | Information about the applicant's representative | When submitting the Declaration by the owner, it is not completed | ||||||
| 4.1 | Last name, first name, patronymic (last - if available) of an individual, name of a legal entity | |||||||
| 4.2 | Details (number and date) of the document certifying the authority of the representative | |||||||
| 4.3 | Mailing address | |||||||
| 4.4 | Email address, telephone | |||||||
| 5 | Information about the characteristics of the land plot | To be completed when submitting a Declaration in relation to a land plot | ||||||
| 5.1 | Main characteristics | |||||||
| 5.1.1 | Land category | The source may be: an extract from the Unified State Register of Real Estate, a cadastral passport; cadastral plan; certificate of title, etc. | ||||||
| 5.1.2 | Type of permitted use | The source may be: an extract from the Unified State Register of Real Estate, a cadastral passport; cadastral plan; certificate of title, etc. | ||||||
| 5.1.3 | Address | The source may be: an extract from the Unified State Register of Real Estate, a cadastral passport; cadastral plan; certificate of title, etc. | ||||||
| 5.1.4 | Location Description | Objects that have a common border with the site are indicated (for example: from the north it is adjacent to a municipal road or from the south it is bordered by a land plot with cadastral number: ____, etc.). | ||||||
| 5.2 | Quantitative characteristics | |||||||
| 5.2.1 | Square | Quantitative characteristics Indicated in the form of land area | ||||||
| 5.3 | Qualitative characteristics | |||||||
| 5.3.1 | Actual use | To be filled in depending on the actual use of the site; In case of non-use, the purpose of provision or type of permitted use is indicated | ||||||
| 5.3.2 | Information about forests, water bodies and other natural objects located within the land plot | The source of information about zones with special conditions for the use of a land plot, as well as information about natural objects and encumbrances, are: cadastral passport; cadastral plan; extract from the Unified State Register of Real Estate; certificate of title, security certificates, agreements with users of part of the land plot (for example, the establishment of an easement or an agreement on the maintenance of an engineering infrastructure facility), etc. | ||||||
| 5.3.3 | Information that the land plot is fully or partially located within the boundaries of a zone with special conditions for the use of the territory or territories on which cultural heritage sites (historical and cultural monuments) of the peoples of the Russian Federation are located, including restrictions on the use of the land plot established for such a zone or territories | |||||||
| 5.3.4 | Information that the land plot is located within the boundaries of a specially protected natural area, hunting grounds, forestry areas, forest parks | |||||||
| 5.3.5 | Location of the land plot (including remoteness of the land plot) relative to federal, regional or intermunicipal, local roads, private roads, their names | The distance is indicated in km from the border of the land plot | ||||||
| 5.3.6 | Type of coating (asphalt, concrete, improved soil surface, soil surface, uncoated, etc.) of the access road to the land plot (including the distance of the land plot) | The distance is indicated in km from the border of the land plot | ||||||
| 5.3.7 | Location of the land plot (including remoteness of the land plot) relative to water bodies (sea, river, lake, pond, flooded quarry, etc.), their name and type | The distance is indicated in km from the border of the land plot | ||||||
| 5.3.8 | Location of the land plot (including remoteness of the land plot) relative to the recreational zone (forest, park area, protected area, etc.), its name and type | The distance is indicated in km from the border of the land plot | ||||||
| 5.3.9 | Information on the inclusion of a land plot in a single real estate complex (hereinafter referred to as the ENK) or an enterprise as a property complex (including the cadastral number of the ENK, the enterprise as a property complex) | The source of information about the inclusion of a land plot in a single real estate complex (URC) or an enterprise as a property complex is an extract from the Unified State Register of Real Estate, a certificate of registration of rights to the UNC, a cadastral passport, etc. | ||||||
| 5.3.10 | Description of communications (electricity, gas supply, water supply, heat supply, sewerage), including their distance from the land plot | The types of communications and allocated capacities are indicated The source of information can be existing contracts for engineering support, received technical specifications, acts of balance sheet ownership and operational responsibility, etc. The distance is indicated in km from the border of the land plot Note: transit utilities are indicated separately | ||||||
| 5.4 | Characteristics of buildings, structures, unfinished construction objects located on the land plot | |||||||
| 5.4.1 | Type of property | |||||||
| 5.4.2 | Cadastral number | |||||||
| 5.4.3 | Purpose of the building (non-residential, residential, apartment building, residential building), premises (residential (apartment, room), non-residential), ENK, enterprise as a property complex, object of unfinished construction, other type of real estate | The source may be: an extract from the Unified State Register of Real Estate, a technical passport, a technical plan, a cadastral passport, a certificate of title, etc. | ||||||
| 5.4.4 | Name of buildings, structures | |||||||
| 5.4.5 | Type of permitted use of buildings and structures | Source: extract from the Unified State Register of Real Estate, technical passport, technical plan, cadastral passport, commissioning certificate, etc. | ||||||
| 5.4.6 | Area of buildings, structures | Source: extract from the Unified State Register of Real Estate, technical passport, technical plan, cadastral passport, commissioning certificate, etc. | ||||||
| 5.4.7 | Number of floors, including underground floors, buildings or structures (if buildings or structures have number of floors) | |||||||
| 5.4.8 | Material of external walls of buildings, structures, unfinished construction projects | The wall material is indicated in accordance with the technical passport, technical plan, commissioning certificate or cadastral plan of the facility, etc. If an object is made of several materials, all materials are indicated, starting with the main one used. In relation to the wall material, it is unacceptable to indicate the wording “mixed”, “from other materials” | ||||||
| 5.4.9 | The year of commissioning of buildings or structures located on a land plot upon completion of their construction or the year of completion of construction of such real estate objects, if, in accordance with federal law, the issuance of a permit to put a facility into operation for buildings or structures is not provided | The year of commissioning or the year of completion of construction is indicated by the main letter (for objects of unfinished construction, the year of commencement of construction and the percentage of completion of the object is indicated (clause 6.6. – column “Other”)) | ||||||
| 5.4.10 | Completion date of major repairs (reconstruction) of buildings and structures | |||||||
| 5.5 | Other | |||||||
| 6 | Information on the characteristics of a building, structure, premises, parking space, unfinished construction object, single real estate complex, enterprise as a property complex, other types of real estate objects | |||||||
| 6.1 | Main characteristics | |||||||
| 6.1.1 | Purpose of the building (non-residential, residential, apartment building, residential building), premises (residential (apartment, room), non-residential), ENK, enterprise as a property complex, object of unfinished construction, other type of real estate | In accordance with the construction permit, design and other documentation | ||||||
| 6.1.2 | Type of permitted use, if the property is a building, structure, premises | |||||||
| 6.1.3 | Address | |||||||
| 6.1.4 | Location Description | |||||||
| 6.1.5 | Cadastral numbers of premises, parking spaces located in a building or structure, if the property is a building or structure | |||||||
| 6.1.6 | Cadastral numbers of land plots within which a building, premises, parking space, structure, object of unfinished construction, ENK, enterprise as a property complex, other type of real estate are located | |||||||
| 6.1.7 | Cadastral number of the apartment in which the room is located, if the property is a room | |||||||
| 6.1.8 | Information on the inclusion of a building, structure, premises, parking space, unfinished construction object in the ENK or an enterprise as a property complex (including the cadastral number of the ENK, enterprise as a property complex), if the real estate object is a building, structure, premises, machine place, unfinished construction site | |||||||
| 6.1.9 | Cadastral numbers of real estate objects included in the ENK, if the real estate object is a single real estate complex or cadastral numbers of real estate objects included in the enterprise as a property complex, if the real estate object is an enterprise as a property complex and it includes real estate objects | |||||||
| 6.1.10 | Information on the inclusion of a property in the unified state register of cultural heritage sites (historical and cultural monuments) of the peoples of the Russian Federation | |||||||
| 6.2 | Quantitative characteristics | |||||||
| 6.2.1 | Area (buildings, premises, parking spaces, structures), main characteristic (structures), designed main characteristic (unfinished construction object) | For buildings and premises, the total area, source: extract from the Unified State Register, technical passport, technical plan, cadastral passport, etc. are indicated. | ||||||
| 6.2.2 | Number of floors, including underground floors, if the property is a building or structure (if the building or structure has a number of floors) | |||||||
| 6.2.3 | Number of the floor of the building or structure on which the room or parking space is located, for premises or parking spaces | |||||||
| 6.3 | Qualitative characteristics | |||||||
| 6.3.1 | Actual use | It should be clarified depending on the use of the object for a specific purpose, for example, trade, warehouse, store, office, residential building, overpass, production, etc., or the design purpose of the object should be indicated. For mixed-use properties, all types of use are indicated by area | ||||||
| 6.3.2 | Name, if the real estate object is buildings, structures, premises, parking space, ENK, enterprise as a property complex | |||||||
| 6.3.3 | External wall material, if the property is a building, structure, or unfinished construction project | The wall material is indicated in accordance with the technical passport, technical plan or cadastral plan of the facility, etc. If an object is made of several materials, all materials are indicated, starting with the main one used. In relation to the wall material, it is unacceptable to indicate the wording “mixed”, “from other materials” | ||||||
| 6.3.4 | The year of commissioning of a building or structure upon completion of its construction or the year of completion of construction of such real estate objects, if, in accordance with federal law, the issuance of a permit to put the object into operation is not provided for, if the real estate object is a building or structure | The year of commissioning or the year of completion of construction is indicated by the main letter (for objects of unfinished construction, the year of commencement of construction and the percentage of completion of the object is indicated (clause 6.6. – column “Other”)) | ||||||
| 6.3.5 | Completion date of major repairs (reconstruction), if the property is a building or structure | |||||||
| 6.3.6 | Information that the premises are intended to serve all other premises and (or) parking spaces in the building, structure, or that such premises belong to common use property in an apartment building, if the property is a premises | |||||||
| 6.3.7 | Building line, if the property is a building, structure or unfinished construction | The building line is indicated (I, II, III...) | ||||||
| 6.3.8 | Availability of communications (electricity, gas supply, water supply, heat supply, sewerage) | |||||||
| 6.4 | Characteristics of land plots on which a building, structure, unfinished construction object, a single real estate complex, an enterprise as a property complex, another type of real estate object is located | |||||||
| 6.4.1 | Cadastral number | |||||||
| 6.4.2 | Land category | |||||||
| 6.4.3 | Type of permitted use | |||||||
| 6.4.4 | Square | |||||||
| 6.4.5 | Actual use | |||||||
| 6.4.6 | Information about forests, water bodies and other natural objects located within the land plot | |||||||
| 6.4.7 | Information that the land plot is fully or partially located within the boundaries of a zone with special conditions for the use of the territory or territories on which cultural heritage sites (historical and cultural monuments) of the peoples of the Russian Federation are located, including restrictions on the use of the land plot established for such a zone or territories | |||||||
| 6.4.8 | Information that the land plot is located within the boundaries of a specially protected natural area, hunting grounds, forestry areas, forest parks | |||||||
| 6.4.9 | Location of the land plot (including remoteness of the land plot) relative to federal, regional or intermunicipal, local roads, private roads, their names | Indicated in km from the border of the land plot | ||||||
| 6.4.10 | Type of coating (asphalt, concrete, improved soil surface, soil surface, uncoated, etc.) of the access road to the land plot (including the distance of the land plot) | |||||||
| 6.4.11 | Location of the land plot (including remoteness of the land plot) relative to water bodies (sea, river, lake, pond, flooded quarry, etc.), their name and type | Indicated in km from the border of the land plot | ||||||
| 6.4.12 | Location of the land plot (including remoteness of the land plot) relative to recreational areas (forest, park area, protected area, etc.), its name and type | |||||||
| 6.4.13 | Availability of communications (electricity, gas supply, water supply, heat supply, sewerage), including remoteness of the land plot | |||||||
| 6.5 | Characteristics of the building, structure in which the premises are located, parking space | |||||||
| 6.5.1 | Type of property | |||||||
| 6.5.2 | Cadastral number | |||||||
| 6.5.3 | Information about the inclusion of a building, structure, in the ENK or enterprise as a property complex (including cadastral number) | |||||||
| 6.5.4 | Type of permitted use | |||||||
| 6.5.5 | Purpose | |||||||
| 6.5.6 | Name | |||||||
| 6.5.7 | Area (buildings, premises, parking space, structure), main characteristics (of the structure) | For buildings and premises, the total area, source: extract from the Unified State Register, technical passport, cadastral passport , etc. are indicated. | ||||||
| 6.5.8 | Number of floors, including underground floors (if the building or structure has a number of floors) | |||||||
| 6.5.9 | Actual use | |||||||
| 6.5.10 | External wall material | The wall material is indicated in accordance with the technical passport, technical plan or cadastral plan of the facility, etc. If an object is made of several materials, all materials are indicated, starting with the main one used. In relation to the wall material, it is unacceptable to indicate the wording “mixed”, “from other materials” | ||||||
| 6.5.11 | The year of commissioning of a building or structure upon completion of its construction or the year of completion of construction of such real estate objects, if, in accordance with federal law, the issuance of a permit to put an object into operation is not provided for the building or structure | The year of commissioning or the year of completion of construction is indicated by the main letter (for objects of unfinished construction, the year of commencement of construction and the percentage of completion of the object is indicated (clause 6.6. – column “Other”)) | ||||||
| 6.5.12 | Completion date of major repairs (reconstruction) | |||||||
| 6.5.13 | Availability of communications (electricity, gas supply, water supply, heat supply, sewerage), including remoteness of the land plot | |||||||
| 6.5.14 | Building line | The building line is indicated (I, II, III...) | ||||||
| 6.6 | Other | Mandatory for unfinished construction projects, indicating the percentage of completion of the facility | ||||||
| 7. I confirm the accuracy and completeness of the information specified in this declaration | Must be filled out | |||||||
| __________ (signature) | ____________________________ (Full Name (the latter is subject to availability) | ___ (date of) | ||||||
| 8. Consent to the processing of personal data | Required to be completed when submitting a Declaration by an individual | |||||||
| _____________________________________________________________ (name of the budgetary institution carrying out processing of personal data) _____________________________________________________________ (last name, first name, patronymic (last - if available) of the subject personal data) ___________________________________________________________________ (address of residence of the subject of personal data) ___________________________________________________________________ (identity document of the subject of personal data, its series and number, date of issue and issuing authority) | ||||||||
| I confirm my consent to the processing of my personal data provided for in paragraph 3 of Article 3 of the Federal Law of July 27, 2006 N 152-FZ “On Personal Data” “5”, for the purpose of considering a declaration on the characteristics of a real estate property by a budgetary institution vested with powers related to determination of cadastral value created by a constituent entity of the Russian Federation in accordance with Federal Law of July 3, 2021 N 237-FZ “On State Cadastral Valuation” “6”. | ||||||||
| I am aware that this consent is valid indefinitely and that consent to the processing of personal data can be withdrawn based on a written statement in any form. | ||||||||
| ____________ (signature) | _______________________________ (Full Name (the latter is subject to availability) | ___________ (date of) | ||||||
| 9. Appendix (any materials confirming the information contained in this declaration) | Appendix (any materials confirming the information contained in this declaration). This section indicates the number of application sheets. The documents themselves are attached in printed or scanned format; there are no requirements for certification of documents. | |||||||
| 10. Date as of which information about the property is provided | ||||||||
Before submitting the Declaration, we recommend that you familiarize yourself with the information contained in the Unified State Register of Real Estate regarding the property presented on the official website of the Federal Service for State Registration of Cadastre and Cartography https://rosreestr.ru.
In order to take into account the actual characteristics of the property when carrying out the state cadastral valuation, and also to avoid inconsistencies in the information contained in the Unified State Register and the Declaration, we recommend making changes in the prescribed manner about the characteristics of the property in the Unified State Register.
Additional explanations regarding the submitted Declaration may be reflected by the applicant in the covering letter to the Declaration.
Filing a land tax return
The place where the report is submitted depends on where the land is located geographically. The declaration is submitted to the Federal Tax Service department of the municipality to which the land belongs territorially. In this case, variations are possible:
- If there are many plots and they all belong to the same municipality, then you need to fill out one declaration form and submit it to the Federal Tax Service office at the location of one of the plots (you can choose any one);
- If there are several plots and they are located on the territory of different municipalities, then a separate declaration is filled out for each individual region, if each region has its own Federal Tax Service. If one branch of the Federal Tax Service operates for several municipalities, then one declaration is submitted, in which different OKTMOs are prescribed in section 2.
Updated act
To correct shortcomings and inaccuracies in the declaration, its revised form is submitted. This rule is fixed by the legislator. The document indicates the data that has been corrected.
The remaining information provided initially correctly remains unchanged. Also, corrections are made to the correction number, instead of 0, 1 is assigned.
The use of the updated form is intended for cases where settlement transactions regarding tax amounts were carried out incorrectly. In a situation where the amount is underestimated due to incorrect calculations, timely corrections will help avoid debt.
Example of an updated act
In addition to preventing the formation of debts, a person has the opportunity to avoid punishment provided by law for this type of violation.
The listed rules do not apply to individuals, even if they have completed the registration process as individual entrepreneurs. Settlement transactions are carried out by the tax authorities, after which the person is sent a corresponding notification.
